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

HS 8708 99 00Parts and accessories of the motor vehicles of headings 8701 to 8705: other

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

Customs duty: 10%; Notified, 45/2025-Customs
GST now: 5%; No compensation cess
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 3% to 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), rate notified under 45/2025-Customs	10%	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)	5%	Assessable value + BCD + AIDC + SWS

BCD is the rate notified under 45/2025-Customs (S.No. 327); the tariff's statutory rate is 15%.

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
ASEAN–India FTA	5%	Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
India–Korea CEPA	5%	South Korea
India–Malaysia CECA	5%	Malaysia
India–Singapore CECA	5%	Singapore
SAFTA	5%	Sri Lanka

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026. 4 earlier measures have ended.

Import policy (DGFT ITC(HS))

Free.

Notes on these rates

The statutory rates come from a one-time snapshot of the Indian Trade Portal (CBIC's tariff of 30.06.2025). Changes the Finance Act 2026 made to the tariff from 1 May 2026 are not in it.
BCD is the standard rate notified under 45/2025-Customs (Table I, S.No. 327), 10%, not the statutory 15%: an exemption notification lets customs charge the lower.
Table I of 45/2025-Customs also has 2 entries that cover this code for named goods or on a condition (for example S.No. 229: Nil, condition 28). They lower the duty only if the importer meets the condition, so they are not in the totals.
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 5%.
Until 21 September 2025 18%.
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 I, S.No. 453	H ydraulic and its parts thereof for tractors	5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 454	Fender, Hood, Wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors.	5%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	18%	1/2017-Central Tax (Rate)
From 22 Sep 2025	5%	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
8708	Parts and accessories of the motor vehicles of headings 8701 to 8705	—	—
870801	Bumpers and other parts and components of tractors	2%	—
870802	Safety seat belts and parts thereof	2%	—
870803	Brakes and servo brakes and parts thereof	2%	—
870804	Gear boxes and parts thereof	2%	—
870805	Drive axles with differential, whether or not provided with other transmission components, non-driving axles and parts thereof	2%	—
870806	Road wheels and parts thereof	2%	—
870807	Suspension systems and parts thereof	2%	—
870808	Radiators and parts thereof	2%	—
870809	Silencers (mufflers) and exhaust pipes and parts thereof	2%	—
870810	Clutches and parts thereof	2%	—
870811	Steering wheels, steering columns, steering boxes and parts thereof	2%	—
870812	Safety airbags with inflator systems and parts thereof	2%	—
870813	Vibration dampeners and other parts, made predominantly of ABS/Poly carbonate ABS	2%	—
870814	Vibration dampeners and other parts, made predominantly of synthetic rubber	2%	—
870899	Others	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): 0.5% of the FOB value, until 31 Dec 2026.
RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.3% of the FOB value, until 31 Dec 2026.

Export policy (DGFT ITC(HS) Schedule 2)

Free.
Condition: Subject to Policy Condition 1 of the chapter.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 8708 99, and China's below.

China: the same goods (8708 99)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 13 in force and 3 expired under 8708 99. 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
8708.99.10.00	Other parts and accessories for tractors牵引车及拖拉机用其他零附件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.99.21.00	Chassis for vehicles of subheadings 87021091 and 87029010编号87021091及87029010所列车辆用车架	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.99.29.00	Other parts and accessories for large buses or coaches大型客车用其他零附件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.99.31.00	Chassis for off-highway dumpers非公路自卸车用车架	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.99.39.00	Parts, n.e.s., for off-highway dumpers非公路用自卸车未列名零部件	3%China's provisional rate, lower than MFN	6%	13%	13%	6
8708.99.41.00	Chassis for medium and light-duty trucks中小型货车用车架	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.99.49.00	Other parts and accessories for medium and small-sized lorries中小型货车用其他零附件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.99.51.00	Chassis for vehicles of 8704.2240, 8704.2300, 8704.3240编号87042240、87042300、87043240所列车辆用车架	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.99.59.00	OTHER PARTS AND ACCESSORIES FOR DIESEL LORRIES WITH A GROSS WEIGHT OF ≥14 TONS总重≥14吨柴油货车用其他零部件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6L
8708.99.60.00	Other parts and accessories for special purpose vehicles特种车用其他零附件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.99.91.00	Other chassis for vehicles of headings 87.01 to 87.04其他8701至8704所列车辆用车架	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.99.92.00	Other drive shafts for vehicles其他车辆用传动轴	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.99.99.00	Parts and accessories, not elsewhere specified, for motor vehicles机动车辆用未列名零件.附件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6

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

8708.99.10Parts and accessories, not elsewhere specified, for vehicles of heading 87.01

8708.99.10.00Other parts and accessories for tractors牵引车及拖拉机用其他零附件

Excluding wheels and parts and accessories thereof, not including tractors of heading 8709车轮及其零附件除外,不包括品目8709的牵引车

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.Part number零部件编号
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: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 2.4%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 3%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 3.3%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

8708991000999Other parts and accessories for tractors (excl. wheels and parts thereof, and tractors of heading 8709)牵引车及拖拉机用其他零附件(车轮及其零附件除外,不包括品目8709的牵引车)

8708.99.21Chassis for buses or coaches, with seating capacity of ≥30

8708.99.21.00Chassis for vehicles of subheadings 87021091 and 87029010编号87021091及87029010所列车辆用车架

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

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.Part number零部件编号
5.GTIN
6.CAS
7.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 20%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Iceland: 0%
Australia: 0%
South Korea: 10%
Georgia: 0%
Mauritius: 3.6%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 2.4%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 18.8%
Brunei: 12.5%
Cambodia: 12.5%
South Korea: 16.7%
Laos: 12.5%
Malaysia: 12.5%
New Zealand: 20%
Singapore: 12.5%
Thailand: 12.5%
Vietnam: 12.5%
Japan: 13.6%
Indonesia: 12.5%
Philippines: 12.5%
Myanmar: 12.5%

CIQ codes

8708992100999Chassis for vehicles of subheadings 87021091 and 87029010编号87021091及87029010所列车辆用车架

8708.99.29UNIDENTIFIED PARTS AND ACCESSORIES FOR MOTOR COACHES WITH SEATING CAPACITY OF ≥30

8708.99.29.00Other parts and accessories for large buses or coaches大型客车用其他零附件

Excluding wheels and parts and accessories thereof, for passenger vehicles of 30 seats or more车轮及其零附件除外,指30座及以上的客运车

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

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.Part number零部件编号
5.GTIN
6.CAS
7.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 20%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Iceland: 0%
Australia: 0%
South Korea: 10%
Georgia: 0%
Mauritius: 3.6%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 2.4%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 18.8%
Brunei: 18.8%
Cambodia: 18.8%
Laos: 18.8%
Malaysia: 18.8%
New Zealand: 20%
Singapore: 18.8%
Thailand: 18.8%
Vietnam: 18.8%
Japan: 19%
Indonesia: 18.8%
Philippines: 18.8%
Myanmar: 18.8%

CIQ codes

8708992900999Other parts and accessories for large passenger motor vehicles (excluding wheels and their parts and accessories, for passenger vehicles with 30 seats or more)大型客车用其他零附件(车轮及其零附件除外,指30座及以上的客运车)

8708.99.31Chassis for off-highway dumpers

8708.99.31.00Chassis for off-highway dumpers非公路自卸车用车架

Unit: kg
MFN import duty: 6%
Provisional import duty: None
General import duty: 11%
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.Part number零部件编号
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: 1.2%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 2.4%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 3%
Brunei: 3%
Cambodia: 3%
South Korea: 3%
Laos: 3%
Malaysia: 3%
New Zealand: 3.6%
Singapore: 3%
Thailand: 3%
Vietnam: 3%
Japan: 4.1%
Indonesia: 3%
Philippines: 3%
Myanmar: 3%

CIQ codes

8708993100999Chassis for off-highway dumpers非公路自卸车用车架

8708.99.39Parts and accessories, n.e.s., for off-highway dumpers

8708.99.39.00Parts, n.e.s., for off-highway dumpers非公路用自卸车未列名零部件

Excluding wheels and parts thereof车轮及其零件除外

Unit: kg
MFN import duty: 6%
Provisional import duty: 3%
General import duty: 11%
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.Part number零部件编号
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: 1.2%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 2.4%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 3%
Brunei: 3%
Cambodia: 3%
South Korea: 3%
Laos: 3%
Malaysia: 3%
New Zealand: 3.6%
Singapore: 3%
Thailand: 3%
Vietnam: 3%
Japan: 4.1%
Indonesia: 3%
Philippines: 3%
Myanmar: 3%

CIQ codes

8708993900999Unlisted parts of off-highway dump trucks (excluding wheels and parts thereof)非公路用自卸车未列名零部件(车轮及其零件除外)

8708.99.41Chassis for light-duty trucks

8708.99.41.00Chassis for medium and light-duty trucks中小型货车用车架

For goods vehicles of a total weight of < 14 tonnes指总重量<14吨的货运车辆用

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

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.Part number零部件编号
5.GTIN
6.CAS
7.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Iceland: 0%
Australia: 0%
South Korea: 10%
Georgia: 0%
Mauritius: 3.6%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 2.4%
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%
Japan: 19%
Indonesia: 18.8%
Philippines: 18.8%
Myanmar: 18.8%

CIQ codes

8708994100999Chassis for medium and small goods vehicles (for goods vehicles of a total weight < 14 tonnes)中小型货车用车架(指总重量<14吨的货运车辆用)

8708.99.49Parts and accessories, n.e.s., for light-duty trucks

8708.99.49.00Other parts and accessories for medium and small-sized lorries中小型货车用其他零附件

Excluding wheels and parts and accessories thereof, for goods vehicles of a total weight < 14 tonnes车轮及其零附件除外,指总重量<14吨的货运车辆

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

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.Part number零部件编号
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%
Iceland: 0%
Australia: 0%
South Korea: 10%
Georgia: 0%
Mauritius: 3.6%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 2.4%
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%
Japan: 19%
Indonesia: 18.8%
Philippines: 18.8%
Myanmar: 18.8%

CIQ codes

8708994900999Other parts and accessories for medium and small trucks (excluding wheels and parts thereof, for goods vehicles of a total weight < 14 tonnes)中小型货车用其他零附件(车轮及其零附件除外,指总重量<14吨的货运车辆)

8708.99.51Chassis for heavy-duty trucks

8708.99.51.00Chassis for vehicles of 8704.2240, 8704.2300, 8704.3240编号87042240、87042300、87043240所列车辆用车架

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

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.Part number零部件编号
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: 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: 5%
Brunei: 5%
Cambodia: 5%
South Korea: 5%
Laos: 5%
Malaysia: 5%
New Zealand: 6%
Singapore: 5%
Thailand: 5%
Vietnam: 5%
Japan: 6.9%
Indonesia: 5%
Philippines: 5%
Myanmar: 5%

CIQ codes

8708995100999Chassis for vehicles of subheadings 87042240, 87042300, 87043240 (incl. petrol trucks of GVW > 8T)编号87042240、87042300、87043240所列车辆(含总重>8T汽油货车)用车架

8708.99.59Parts and accessories, n.e.s., for heavy-duty trucks

8708.99.59.00OTHER PARTS AND ACCESSORIES FOR DIESEL LORRIES WITH A GROSS WEIGHT OF ≥14 TONS总重≥14吨柴油货车用其他零部件

For vehicles of 8704.2240, 8704.2300, 8704.3240, including petrol trucks of a total weight > 8 tons指87042240,2300,3240所列车辆用,含总重>8吨汽油货车

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

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

Inspection and quarantine

LCivil commodities inbound verification (CCC)民用商品入境验证

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.Part number零部件编号
5.GTIN
6.CAS
7.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 1.5%
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: 4.2%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 7.5%
Brunei: 6.7%
Cambodia: 6.7%
South Korea: 6.7%
Laos: 6.7%
Malaysia: 6.7%
New Zealand: 8%
Singapore: 6.7%
Thailand: 6.7%
Vietnam: 6.7%
Japan: 6.9%
Indonesia: 6.7%
Philippines: 6.7%
Myanmar: 6.7%

CIQ codes

8708995900999Other parts for diesel trucks of GVW ≥14 tons (for vehicles listed in 87042240, 2300, 3240, incl. gasoline trucks of GVW >8 tons)总重≥14吨柴油货车用其他零部件(指87042240,2300,3240所列车辆用,含总重>8吨汽油货车)

8708.99.60UNIDENTIFIED PARTS FOR VEHICLES OF HEADING 87.05

8708.99.60.00Other parts and accessories for special purpose vehicles特种车用其他零附件

For vehicles of heading 8705指品目8705所列车辆用

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

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.Part number零部件编号
5.GTIN
6.CAS
7.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 3.6%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 2.1%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 2.4%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 7.5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 8.2%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

8708996000999Other parts and accessories for special purpose vehicles (of heading 8705)特种车用其他零附件(指品目8705所列车辆用)

8708.99.91Chassis for other vehicles of headings 87.01 to 87.04

8708.99.91.00Other chassis for vehicles of headings 87.01 to 87.04其他8701至8704所列车辆用车架

Unit: kg / piece
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

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.Part number零部件编号
5.GTIN
6.CAS
7.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 1.5%
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: 6.7%
Cambodia: 6.7%
South Korea: 6.7%
Laos: 6.7%
Malaysia: 6.7%
New Zealand: 8%
Singapore: 6.7%
Thailand: 6.7%
Vietnam: 6.7%
Japan: 6.9%
Indonesia: 6.7%
Philippines: 6.7%
Myanmar: 6.7%

CIQ codes

8708999100999Other chassis for vehicles of headings 87.01 to 87.04其他8701至8704所列车辆用车架

8708.99.92Drive shafts for other vehicles of headings 8701 to 8704

8708.99.92.00Other drive shafts for vehicles其他车辆用传动轴

FOR VEHICLES OF HEADINGS 87.01 TO 87.04品目8701至8704所列车辆用

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

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.Part number零部件编号
5.GTIN
6.CAS
7.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 1.5%
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: 6.7%
Cambodia: 6.7%
South Korea: 6.7%
Laos: 6.7%
Malaysia: 6.7%
New Zealand: 8%
Singapore: 6.7%
Thailand: 6.7%
Vietnam: 6.7%
Japan: 6.9%
Indonesia: 6.7%
Philippines: 6.7%
Myanmar: 6.7%

CIQ codes

8708999200999Other drive shafts for vehicles of heading 8701 to 8704其他车辆用传动轴(品目8701至8704所列车辆用)

8708.99.99Parts and accessories n.e.s. for other vehicles of headings 8701 to 8704

8708.99.99.00Parts and accessories, not elsewhere specified, for motor vehicles机动车辆用未列名零件.附件

Consisting of generators, electric motors and power distribution devices, for vehicles of headings 8701 to 8704由发电机、电动机和动力分配装置等组成,品目8701至8704所列车辆用

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

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.Part number零部件编号
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: 2%
Georgia: 0%
Mauritius: 1.4%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 4.2%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 7.5%
Brunei: 6.7%
Cambodia: 6.7%
South Korea: 6.7%
Laos: 6.7%
Malaysia: 6.7%
New Zealand: 8%
Singapore: 6.7%
Thailand: 6.7%
Vietnam: 6.7%
Japan: 6.9%
Indonesia: 6.7%
Philippines: 6.7%
Myanmar: 6.7%

CIQ codes

8708999900999Unlisted parts and accessories for motor vehicles (for vehicles of headings 87.01 to 87.04)机动车辆用未列名零件.附件(品目8701至8704所列车辆用)

8708.99.99.01Power transmission devices for hybrid vehicles (consisting of generators, electric motors and power distribution devices, for vehicles of heading 8701 to 8704)混合动力汽车动力传动装置(由发电机、电动机和动力分配装置组成,品目8701至8704所列车辆用 )Expired

Comprising generators, electric motors and power distribution devices, for vehicles of headings 8701 to 8704由发电机、电动机和动力分配装置组成,品目8701至8704所列车辆用

Unit: kg
MFN import duty: 10%
Provisional import duty: None
General import duty: 100%
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

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

Not listed.

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: 5.3%
Georgia: 0%
Mauritius: 8.6%

8708.99.99.10POWER TRANSMISSION DEVICES AND PARTS THEREOF FOR HYBRID VEHICLES混合动力汽车动力传动装置及其零件Expired

Consisting of generators, electric motors and power distribution devices, for vehicles of headings 8701 to 8704由发电机、电动机和动力分配装置等组成,品目8701至8704所列车辆用

Unit: kg
MFN import duty: 6%
Provisional import duty: None
General import duty: 100%
Import VAT: 13%
Consumption tax: None
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 1 Jan 2025

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.Part number零部件编号
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: 4.6%
Georgia: 0%
Mauritius: 7.1%

RCEP rates

Australia: 9.5%
Brunei: 9.3%
Cambodia: 9.3%
Laos: 9.3%
Malaysia: 9.3%
New Zealand: 9.5%
Singapore: 9.3%
Thailand: 9.3%
Vietnam: 9.3%
Japan: 9.4%

CIQ codes

8708999910999Power transmission devices and parts thereof for hybrid vehicles (consisting of generators, electric motors and power distribution devices, etc., for vehicles listed in headings 8701 to 8704)混合动力汽车动力传动装置及其零件(由发电机、电动机和动力分配装置等组成,品目8701至8704所列车辆用)

8708.99.99.90Parts and accessories, not elsewhere specified, for motor vehicles机动车辆用未列名零件.附件Expired

FOR VEHICLES OF HEADINGS 87.01 TO 87.04品目8701至8704所列车辆用

Unit: kg
MFN import duty: 6%
Provisional import duty: None
General import duty: 100%
Import VAT: 13%
Consumption tax: None
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 1 Jan 2025

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.Part number零部件编号
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: 4.6%
Georgia: 0%
Mauritius: 7.1%

RCEP rates

Australia: 9.5%
Brunei: 9.3%
Cambodia: 9.3%
Laos: 9.3%
Malaysia: 9.3%
New Zealand: 9.5%
Singapore: 9.3%
Thailand: 9.3%
Vietnam: 9.3%
Japan: 9.4%

CIQ codes

8708999990999Unlisted parts and accessories for motor vehicles (for vehicles of headings 87.01 to 87.04)机动车辆用未列名零件.附件(品目8701至8704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

Previous8708 95 00Safety airbags with inflater system; parts thereof One level up8708Parts and accessories of the motor vehicles of headings 8701 to 8705 Next8709 11 00Electrical

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 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.