Tariff item · Chapter 87 · Section XVII, Vehicles, aircraft, vessels and associated transport equipment

HS 8704 23 00G.v.w. exceeding 20 tonnes

Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof › Motor vehicles for the transport of goods

Customs duty: 40%; Tariff rate
GST now: 18%; No compensation cess
Import policy: Free
Export policy: Free
Unit: units
Duty in China: 10% to 15%; On Indian goods

Landed cost Search codes Duty abroadRates as on 19 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
Duty	Rate	Charged on
Basic customs duty (BCD), MFN rate	40%	Assessable value
Agriculture Infrastructure and Development Cess (AIDC)	Not determined	Assessable value11/2021-Customs
Social Welfare Surcharge (SWS)	Exempt (11/2018-Customs, S.No. 1)	BCD11/2018-Customs, S.No. 1
Integrated GST (IGST)	18%	Assessable value + BCD + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
Agreement	Customs duty	Goods from
Duty-free tariff preference for LDCs	0%	Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia
India–Sri Lanka FTA	0%	Sri Lanka
SAFTA	0%	Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
SAFTA	5%	Sri Lanka
India–UAE CEPA	9%	United Arab Emirates
India–UK CETAOnly for: A lower rate applies only within a yearly quota: see Table III of 29/2026-Customs.29/2026-Customs	See the notification	United Kingdom

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

Import policy (DGFT ITC(HS))

Free under DGFT 54/2015-2020 of 9 Feb 2022.

Notes on these rates

BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
AIDC is not in the totals: 11/2021-Customs names these goods only in words or on a condition. For example S.No. 16AD of 11/2021-Customs (All goods other than goods covered under items of S. Nos. 315 and 316 of TABLE I of 45/202: 20%; only for goods covered by another notification's entry (a condition the importer must meet)). Check the AIDC with your customs broker.
SWS is exempt under S.No. 1 of 11/2018-Customs, as amended by 16/2026-Customs.
Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

Now 18%.
Until 21 September 2025 5%, 12%, 18% or 28%, depending on the goods.
Change: Changed.
No compensation cess.

The rules that set it now

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 540	Motor vehicles for the transport of goods, including Refrigerated motor vehicles	18%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	5%, 12%, 18% or 28%	1/2017-Central Tax (Rate)
From 22 Sep 2025	18%	9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
8704	Motor vehicles for the transport of goods	2%	—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.

Export incentives (RoDTEP and RoSCTL)

RoDTEP, Appendix 4R (exports from the domestic tariff area): 1% of the FOB value, capped at Rs. 13,000 per u, until 31 Dec 2026.
RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.6% of the FOB value, capped at Rs. 7,800 per u, until 31 Dec 2026.

Export policy (DGFT ITC(HS) Schedule 2)

Free.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 8704 23, and China's below.

China: the same goods (8704 23)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force and 3 expired under 8704 23. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
8704.23.00.10	Chassis for cementing trucks, fracturing trucks, sand mixers, coiled tubing trucks, liquid nitrogen pump trucks固井水泥车、压裂车、混砂车、连续油管车、液氮泵车用底盘	10%China's provisional rate, lower than MFN	15%	13%	13%	46AOxyLM
8704.23.00.20	Chassis for motor cranes with a lifting capacity of >= 55 tonnes起重≥55吨汽车起重机用底盘	15%MFN rate (no APTA concession on this line)	15%	13%	13%	46AOxyLM
8704.23.00.30	Chassis for wreckers, of a total vehicle weight ≥31 tons车辆总重量≥31吨清障车专用底盘	10%China's provisional rate, lower than MFN	15%	13%	13%	46AOxyLM
8704.23.00.90	Other super-heavy duty lorries and trucks, diesel type柴油型的其他超重型货车	15%MFN rate (no APTA concession on this line)	15%	13%	13%	46AOxyLM

India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

Every Chinese code in full

8704.23.00Other goods vehicles, with only diesel engine, of a GVW exceeding 20t

8704.23.00.10Chassis for cementing trucks, fracturing trucks, sand mixers, coiled tubing trucks, liquid nitrogen pump trucks固井水泥车、压裂车、混砂车、连续油管车、液氮泵车用底盘

Power unit solely with compression-ignition internal combustion piston engine, of a total weight > 35 tons, with cab动力装置仅装有压燃式活塞内燃发动机,车辆总重量>35吨,装驾驶室

Unit: vehicle / kg
MFN import duty: 15%
Provisional import duty: 10%
General import duty: 40%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 2026

Licences and certificates

4Export licence出口许可证
6Old mechanical and electrical products banned from import旧机电产品禁止进口
AInbound goods clearance (inspection and quarantine)入境货物通关单
OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
xExport licence (processing trade)出口许可证(加工贸易)
yExport licence (border trade)出口许可证(边境小额贸易)

Inspection and quarantine

LCivil commodities inbound verification (CCC)民用商品入境验证
MImport commodity inspection进口商品检验

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Engine type (diesel, semi-diesel, petrol, etc.)发动机类型(柴油、半柴油、汽油等)
3.gross vehicle weight车辆总重量
4.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
5.Model型号
6.GTIN
7.CAS
8.Other其他

China's agreement rates

ASEAN: 5%
Chile: 0%
New Zealand: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 3%
Georgia: 0%
Mauritius: 0%
Maldives: 9%
Cambodia: 0%
Nicaragua: 12%
Hong Kong: 0%
Macao: 0%

CIQ codes

8704230010999Chassis for cementing trucks, fracturing trucks, sand mixers, coiled tubing trucks, liquid nitrogen pump trucks (with only a compression-ignition internal combustion piston engine, gross vehicle weight > 35 tonnes, with cab)固井水泥车、压裂车、混砂车、连续油管车、液氮泵车用底盘(动力装置仅装有压燃式活塞内燃发动机,车辆总重量>35吨,装驾驶室)

8704.23.00.20Chassis for motor cranes with a lifting capacity of >= 55 tonnes起重≥55吨汽车起重机用底盘

Solely propelled by a compression-ignition internal combustion piston engine动力装置仅装有压燃式活塞内燃发动机

Unit: vehicle / kg
MFN import duty: 15%
Provisional import duty: None
General import duty: 40%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 2026

Licences and certificates

4Export licence出口许可证
6Old mechanical and electrical products banned from import旧机电产品禁止进口
AInbound goods clearance (inspection and quarantine)入境货物通关单
OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
xExport licence (processing trade)出口许可证(加工贸易)
yExport licence (border trade)出口许可证(边境小额贸易)

Inspection and quarantine

LCivil commodities inbound verification (CCC)民用商品入境验证
MImport commodity inspection进口商品检验

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Engine type (diesel, semi-diesel, petrol, etc.)发动机类型(柴油、半柴油、汽油等)
3.gross vehicle weight车辆总重量
4.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
5.Model型号
6.GTIN
7.CAS
8.Other其他

China's agreement rates

ASEAN: 5%
Chile: 0%
New Zealand: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 3%
Georgia: 0%
Mauritius: 0%
Maldives: 9%
Cambodia: 0%
Nicaragua: 12%
Hong Kong: 0%
Macao: 0%

CIQ codes

8704230020999Chassis for motor cranes with lifting capacity ≥55 tonnes (with compression-ignition internal combustion piston engine only)起重≥55吨汽车起重机用底盘(动力装置仅装有压燃式活塞内燃发动机)

8704.23.00.30Chassis for wreckers, of a total vehicle weight ≥31 tons车辆总重量≥31吨清障车专用底盘

Solely propelled by a compression-ignition internal combustion piston engine动力装置仅装有压燃式活塞内燃发动机

Unit: vehicle / kg
MFN import duty: 15%
Provisional import duty: 10%
General import duty: 40%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 2026

Licences and certificates

4Export licence出口许可证
6Old mechanical and electrical products banned from import旧机电产品禁止进口
AInbound goods clearance (inspection and quarantine)入境货物通关单
OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
xExport licence (processing trade)出口许可证(加工贸易)
yExport licence (border trade)出口许可证(边境小额贸易)

Inspection and quarantine

LCivil commodities inbound verification (CCC)民用商品入境验证
MImport commodity inspection进口商品检验

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Engine type (diesel, semi-diesel, petrol, etc.)发动机类型(柴油、半柴油、汽油等)
3.gross vehicle weight车辆总重量
4.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
5.Model型号
6.GTIN
7.CAS
8.Other其他

China's agreement rates

ASEAN: 5%
Chile: 0%
New Zealand: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 3%
Georgia: 0%
Mauritius: 0%
Maldives: 9%
Cambodia: 0%
Nicaragua: 12%
Hong Kong: 0%
Macao: 0%

CIQ codes

8704230030999Chassis for breakdown lorries with a gross vehicle weight >= 31 tons (with compression-ignition internal combustion piston engine only)车辆总重量≥31吨清障车专用底盘(动力装置仅装有压燃式活塞内燃发动机)

8704.23.00.90Other super-heavy duty lorries and trucks, diesel type柴油型的其他超重型货车

Vehicles solely with compression-ignition internal combustion piston engine, super heavy type (GVW > 20 tons)仅装有压燃式活塞内燃发动机,超重型指车辆总重量>20吨

Unit: vehicle / kg
MFN import duty: 15%
Provisional import duty: None
General import duty: 40%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 2026

Licences and certificates

4Export licence出口许可证
6Old mechanical and electrical products banned from import旧机电产品禁止进口
AInbound goods clearance (inspection and quarantine)入境货物通关单
OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
xExport licence (processing trade)出口许可证(加工贸易)
yExport licence (border trade)出口许可证(边境小额贸易)

Inspection and quarantine

LCivil commodities inbound verification (CCC)民用商品入境验证
MImport commodity inspection进口商品检验

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Engine type (diesel, semi-diesel, petrol, etc.)发动机类型(柴油、半柴油、汽油等)
3.gross vehicle weight车辆总重量
4.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
5.Model型号
6.GTIN
7.CAS
8.Other其他

China's agreement rates

ASEAN: 5%
Chile: 0%
New Zealand: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 3%
Georgia: 0%
Mauritius: 0%
Maldives: 9%
Cambodia: 0%
Nicaragua: 12%
Hong Kong: 0%
Macao: 0%

CIQ codes

8704230090101Other diesel-powered super-heavy duty lorries (only with compression-ignition internal combustion piston engine, super-heavy duty refers to gross vehicle weight > 20 tonnes) (lorries)柴油型的其他超重型货车(仅装有压燃式活塞内燃发动机,超重型指车辆总重量>20吨)(货车)
8704230090102Other diesel-powered super-heavy duty lorries (only with compression-ignition internal combustion piston engine, super-heavy duty refers to gross vehicle weight > 20 tonnes) (chassis)柴油型的其他超重型货车(仅装有压燃式活塞内燃发动机,超重型指车辆总重量>20吨)(底盘)

8704.23.00.01Chassis for cementing, fracturing, and sand-mixing trucks (GVW >35 tonnes, with cab)固井水泥车、压裂车、混砂车底盘(车辆总重量＞35吨,装驾驶室 )Expired

Total vehicle weight > 35 tonnes, with cab车辆总重量＞35吨,装驾驶室

Unit: vehicle
MFN import duty: 15%
Provisional import duty: None
General import duty: 40%
Import VAT: 17%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 17%
Updated by China: 30 Dec 2018

Licences and certificates

4Export licence出口许可证
6Old mechanical and electrical products banned from import旧机电产品禁止进口
AInbound goods clearance (inspection and quarantine)入境货物通关单
OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
xExport licence (processing trade)出口许可证(加工贸易)
yExport licence (border trade)出口许可证(边境小额贸易)

Inspection and quarantine

LCivil commodities inbound verification (CCC)民用商品入境验证
MImport commodity inspection进口商品检验
NExport commodity inspection出口商品检验

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 3%
Iceland: 0%
Australia: 0%
South Korea: 8%
Georgia: 0%
Mauritius: 0%

8704.23.00.02Chassis for motor cranes with lifting capacity ≥ 55 tons (with compression-ignition internal combustion piston engine)起重≥55吨汽车起重机用底盘(装有压燃式活塞内燃发动机)Expired

With compression-ignition internal combustion piston engine装有压燃式活塞内燃发动机

Unit: vehicle
MFN import duty: 15%
Provisional import duty: None
General import duty: 40%
Import VAT: 17%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 17%
Updated by China: 30 Dec 2018

Licences and certificates

4Export licence出口许可证
6Old mechanical and electrical products banned from import旧机电产品禁止进口
AInbound goods clearance (inspection and quarantine)入境货物通关单
OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
xExport licence (processing trade)出口许可证(加工贸易)
yExport licence (border trade)出口许可证(边境小额贸易)

Inspection and quarantine

LCivil commodities inbound verification (CCC)民用商品入境验证
MImport commodity inspection进口商品检验
NExport commodity inspection出口商品检验

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 3%
Iceland: 0%
Australia: 0%
South Korea: 8%
Georgia: 0%
Mauritius: 0%

8704.23.00.03Chassis for wreckers, of a total vehicle weight ≥31 tons车辆总重量≥31吨清障车专用底盘Expired

Unit: vehicle
MFN import duty: 15%
Provisional import duty: None
General import duty: 40%
Import VAT: 17%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 17%
Updated by China: 30 Dec 2018

Licences and certificates

4Export licence出口许可证
6Old mechanical and electrical products banned from import旧机电产品禁止进口
AInbound goods clearance (inspection and quarantine)入境货物通关单
OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
xExport licence (processing trade)出口许可证(加工贸易)
yExport licence (border trade)出口许可证(边境小额贸易)

Inspection and quarantine

LCivil commodities inbound verification (CCC)民用商品入境验证
MImport commodity inspection进口商品检验
NExport commodity inspection出口商品检验

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 3%
Iceland: 0%
Australia: 0%
South Korea: 8%
Georgia: 0%
Mauritius: 0%

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Previous8704 22 00g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes One level up8704Motor vehicles for the transport of goods Next8704 31 00g.v.w. not exceeding 5 tonnes

Sources

GSTN HSN code masterChecked 13 Oct 2026
DGFT ITC(HS) import and export policyChecked 9 Oct 2026
GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
India import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
HS code descriptions (archived file)Checked 29 Sep 2026
India's effective basic customs duty (notification 45/2025-Customs, Table I)Checked 19 Oct 2026
India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 18 Oct 2026
India's preferential tariff schedules (CBIC notifications)Checked 19 Oct 2026
India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
China customs tariff (HS编码网)Checked 19 Oct 2026

For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.