Skip to main content

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

HS 8713Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled

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

Customs duty
10%
4 tariff items
GST now
5%
No compensation cess
Import policy
Free
Export policy
Free
Unit
units
Duty in China
4% to 5%
On Indian goods
Search codesRates as on 19 Oct 2026

Codes under this heading

2 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
8713 10Not mechanically propelled10%5%units
8713 90Other10%5%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: 10%. 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 5%.
  • Until 21 September 2025 5%.
  • Change: Unchanged.
  • No compensation cess.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 457Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20255%1/2017-Central Tax (Rate)
From 22 Sep 20255%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
8713Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled2%—

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

China: the same goods (8713)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 8713. 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
8713.10.00.00Carriages for disabled persons, not mechanically propelled非机械驱动的残疾人用车5%MFN rate (no APTA concession on this line)5%13%13%6
8713.90.00.00Other motorized invalid carriages其他机动残疾人用车4%MFN rate (no APTA concession on this line)4%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.

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

Previous8712Bicycles and other cycles (including delivery tricycles), not motorisedOne level upChapter 87Vehicles other than railway or tramway rolling-stock, and parts and accessories thereofNext8714Parts and accessories of vehicles of headings 8711 to 8713

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.

Heading 8713: Carriages for disabled persons, whether or not motorised or otherwise… — duty, GST and import rules | SCM INSIGHTS