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

HS 8706 00 49Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705: other

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

Customs duty: 15%; Tariff rate
GST now: 18%; No compensation cess
Import policy: Free
Export policy: Free
Unit: units
Duty in China: 6%; 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	15%	Assessable value
Agriculture Infrastructure and Development Cess (AIDC)	Nil	Assessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)	10% of BCD, AIDC and Health Cess	BCD + AIDC
Integrated GST (IGST)	18%	Assessable value + BCD + AIDC + 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
India–UAE CEPA	0%	United Arab Emirates
SAFTA	0%	Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
SAFTA	5%	Sri Lanka
India–Oman CEPA20/2026-Customs	12%	Oman
India–UK CETA29/2026-Customs	13.6%	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.

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 Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
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 28%.
Change: Down.
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. 542	Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705	18%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	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
8706	Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705	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): 0.8% of the FOB value, capped at Rs. 10,000 per u, until 31 Dec 2026.
RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.5% of the FOB value, capped at Rs. 6,000 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 8706 00, and China's below.

China: the same goods (8706 00)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 6 in force under 8706 00. 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
8706.00.10.00	Chassis for off-highway dumpers非公路用货运自卸车底盘	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8706.00.21.00	Chassis for lorries and trucks, with a total vehicle weight >= 14 tonnes车辆总重量≥14吨的货车底盘	6%MFN rate (no APTA concession on this line)	6%	13%	13%	46AOxyLM
8706.00.22.00	Chassis for lorries and trucks, with a total vehicle weight < 14 tonnes车辆总重量<14吨的货车底盘	6%MFN rate (no APTA concession on this line)	6%	13%	13%	46AOxyLM
8706.00.30.00	Chassis for large passenger motor vehicles大型客车底盘	6%MFN rate (no APTA concession on this line)	6%	13%	13%	46Oxy
8706.00.40.00	Chassis for motor cranes汽车起重机底盘	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6AOLM
8706.00.90.00	Chassis for other motor vehicles其他机动车辆底盘	6%MFN rate (no APTA concession on this line)	6%	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

8706.00.10Chassis with engine for off-highway dumpers

8706.00.10.00Chassis for off-highway dumpers非公路用货运自卸车底盘

With engine装有发动机的

Unit: unit / kg
MFN import duty: 6%
Provisional import duty: None
General import duty: 14%
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

6Old mechanical and electrical products banned from import旧机电产品禁止进口

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Applicable models (for XX brand XX model)适用车型(适用于XX品牌XX车型)
3.Brand (Chinese or foreign names)品牌(中文或外文名称)
4.Model型号
5.GTIN
6.CAS
7.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 1.6%
Georgia: 0%
Mauritius: 1.1%
Maldives: 4.8%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 2.4%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 4%
Brunei: 4%
Cambodia: 4%
South Korea: 4%
Laos: 4%
Malaysia: 4%
New Zealand: 4.8%
Singapore: 4%
Thailand: 4%
Vietnam: 4%
Japan: 4.4%
Indonesia: 4%
Philippines: 4%
Myanmar: 4%

CIQ codes

8706001000999Chassis for off-highway dump trucks, with engine非公路用货运自卸车底盘(装有发动机的)

8706.00.21Chassis fitted with engines, for trucks, of a total vehicle weight ≥14 tons

8706.00.21.00Chassis for lorries and trucks, with a total vehicle weight >= 14 tonnes车辆总重量≥14吨的货车底盘

With engine装有发动机的

Unit: unit / kg
MFN import duty: 6%
Provisional import duty: None
General import duty: 30%
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.Applicable models (for XX brand XX model)适用车型(适用于XX品牌XX车型)
3.gross vehicle weight车辆总重量
4.With cab or not是否带驾驶室
5.Brand (Chinese or foreign names)品牌(中文或外文名称)
6.Model型号
7.GTIN
8.CAS
9.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: 2%
Georgia: 0%
Mauritius: 1.4%
Maldives: 6%
Cambodia: 0%
Nicaragua: 2.4%
Ecuador: 2.4%
Serbia: 2.4%
Hong Kong: 0%
Macao: 0%

CIQ codes

8706002100999Chassis for goods vehicles, GVW ≥14 tonnes (with engines)车辆总重量≥14吨的货车底盘(装有发动机的)

8706.00.22Chassis fitted with engines, for trucks, of a total vehicle weight <14 tons

8706.00.22.00Chassis for lorries and trucks, with a total vehicle weight < 14 tonnes车辆总重量<14吨的货车底盘

With engine装有发动机的

Unit: unit / kg
MFN import duty: 6%
Provisional import duty: None
General import duty: 45%
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.Applicable models (for XX brand XX model)适用车型(适用于XX品牌XX车型)
3.gross vehicle weight车辆总重量
4.With cab or not是否带驾驶室
5.Brand (Chinese or foreign names)品牌(中文或外文名称)
6.Model型号
7.GTIN
8.CAS
9.Other其他

China's agreement rates

ASEAN: 5%
Chile: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 2%
Georgia: 0%
Mauritius: 1.4%
Maldives: 6%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 2.4%
Hong Kong: 0%
Macao: 0%

CIQ codes

8706002200999Chassis for goods vehicles, GVW <14 tonnes (with engines)车辆总重量<14吨的货车底盘(装有发动机的)

8706.00.30Chassis for motor coaches and buses with ≥30 seats, with engine

8706.00.30.00Chassis for large passenger motor vehicles大型客车底盘

With engine装有发动机的

Unit: unit / kg
MFN import duty: 6%
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
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

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Applicable models (for XX brand XX model)适用车型(适用于XX品牌XX车型)
3.With cab or not是否带驾驶室
4.Brand (Chinese or foreign names)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: 0%
Chile: 0%
New Zealand: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 4%
Georgia: 0%
Mauritius: 2.9%
Maldives: 12%
Cambodia: 0%
Nicaragua: 2.4%
Ecuador: 2.4%
Serbia: 2.4%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 15%
Brunei: 13.3%
Cambodia: 13.3%
South Korea: 13.3%
Laos: 13.3%
Malaysia: 13.3%
New Zealand: 16%
Singapore: 13.3%
Thailand: 13.3%
Vietnam: 13.3%
Japan: 13.8%
Indonesia: 13.3%
Philippines: 13.3%
Myanmar: 13.3%

CIQ codes

8706003000999Chassis for large passenger motor vehicles, with engine大型客车底盘(装有发动机的)

8706.00.40Chassis for self-propelled cranes, with engine mounted

8706.00.40.00Chassis for motor cranes汽车起重机底盘

With engine装有发动机的

Unit: unit / kg
MFN import duty: 6%
Provisional import duty: None
General import duty: 100%
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

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)

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.Applicable models (for XX brand XX model)适用车型(适用于XX品牌XX车型)
3.With cab or not是否带驾驶室
4.Brand (Chinese or foreign names)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: 0%
Chile: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 4%
Georgia: 0%
Mauritius: 2.9%
Maldives: 12%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 2.4%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 10%
Brunei: 10%
Cambodia: 10%
South Korea: 10%
Laos: 10%
Malaysia: 10%
New Zealand: 12%
Singapore: 10%
Thailand: 10%
Vietnam: 10%
Japan: 13.8%
Indonesia: 10%
Philippines: 10%
Myanmar: 10%

CIQ codes

8706004000999Chassis with engine for motor cranes汽车起重机底盘(装有发动机的)

8706.00.90Chassis fitted with engines, for other vehicles of headings 8701 to 8705

8706.00.90.00Chassis for other motor vehicles其他机动车辆底盘

For vehicles of heading 8701, 8703 and 8705, with engine装有发动机的,品目8701、8703和8705所列车辆用

Unit: unit / kg
MFN import duty: 6%
Provisional import duty: None
General import duty: 100%
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.Applicable models (for XX brand XX model)适用车型(适用于XX品牌XX车型)
3.Brand (Chinese or foreign names)品牌(中文或外文名称)
4.Model型号
5.GTIN
6.CAS
7.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 2%
Georgia: 0%
Mauritius: 1.4%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 2.4%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 7.5%
Brunei: 7.5%
Cambodia: 7.5%
South Korea: 7.5%
Laos: 7.5%
Malaysia: 7.5%
New Zealand: 8%
Singapore: 7.5%
Thailand: 7.5%
Vietnam: 7.5%
Indonesia: 7.5%
Philippines: 7.5%
Myanmar: 7.5%

CIQ codes

8706009000999Other chassis for motor vehicles (with engines, for vehicles of heading 8701, 8703 and 8705)其他机动车辆底盘(装有发动机的,品目8701、8703和8705所列车辆用)

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

Previous8706 00 43For dumpers covered in the heading 8704 One level up8706 00Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 Next8706 00 50For the motor vehicles of heading 8705

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.