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

HS 8704 90Motor vehicles for the transport of goods: other

Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

Customs duty
40%
4 tariff items
GST now
18%
No compensation cess
Import policy
Free
Export policy
Free
Unit
units
Duty in China
15%
On Indian goods
Search codesDuty abroadRates as on 19 Oct 2026

Codes under this subheading

4 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
8704 90 11Refrigerated40%18%units
8704 90 12Electrically operated40%18%units
8704 90 19Other40%18%units
8704 90 90Other40%18%units

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 4 tariff items: 40%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

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

Import policy (DGFT ITC(HS)) of its tariff items

  • Free: 4 tariff items

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
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 540Motor vehicles for the transport of goods, including Refrigerated motor vehicles18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20255%, 12%, 18% or 28%1/2017-Central Tax (Rate)
From 22 Sep 202518%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 itemGoodsRateCap
8704Motor vehicles for the transport of goods2%—

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 policy (DGFT ITC(HS) Schedule 2) of its tariff items

  • Free: 4 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 8704 90, and China's below.

China: the same goods (8704 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 8704 90. 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 codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
8704.90.00.00Other goods-transporting motor vehicles其他货运机动车辆15%MFN rate (no APTA concession on this line)15%13%13%46AxyLM
  • 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

8704.90.00Unlisted motor vehicles for transport of goods

8704.90.00.00Other goods-transporting motor vehicles其他货运机动车辆
Unit
vehicle / kg
MFN import duty
15%
Provisional import duty
None
General import duty
70%
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
  • 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.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
  • 7.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
  • 8.GTIN
  • 9.CAS
  • 10.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Iceland
0%
Australia
0%
South Korea
10%
Georgia
0%
Mauritius
3.6%
Maldives
15%
Cambodia
0%
Nicaragua
12%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
18.8%
Brunei
18.8%
Cambodia
18.8%
South Korea
18.8%
Laos
18.8%
Malaysia
18.8%
New Zealand
20%
Singapore
18.8%
Thailand
18.8%
Vietnam
18.8%
Indonesia
18.8%
Philippines
18.8%
Myanmar
18.8%
CIQ codes
  • 8704900000101Other motor vehicles for the transport of goods其他货运机动车辆(货车)
  • 8704900000102Other motor vehicles for the transport of goods (internal combustion engine vehicles)其他货运机动车辆(内燃机汽车)
  • 8704900000103Other motor vehicles for the transport of goods (hybrid vehicles)其他货运机动车辆(混合动力汽车)
  • 8704900000104Other motor vehicles for the transport of goods (other energy vehicles)其他货运机动车辆(其他能源汽车)

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 10Dumpers designed for off-highway useOne level up8704Motor vehicles for the transport of goodsNext8706 00Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705

Sources

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.