Tariff item · Chapter 87 · Section XVII, Vehicles, aircraft, vessels and associated transport equipment
HS 8714 10 10Saddles
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof › Parts and accessories of vehicles of headings 8711 to 8713 › Of motorcycles (including mopeds)
- Customs duty
- 15%
- Tariff rate
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 15%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| 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) | 5% or 18% | Assessable value + BCD + AIDC + SWS |
Lower duty under trade agreements
| Agreement | Customs duty | Goods from |
|---|---|---|
| ASEAN–India FTA | 0% | Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam |
| 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–EFTA TEPA53/2025-Customs | 0% | Iceland |
| India–Japan CEPA | 0% | Japan |
| India–Malaysia CECA | 0% | Malaysia |
| India–Sri Lanka FTA | 0% | Sri Lanka |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| SAFTA | 5% | Sri Lanka |
| India–Singapore CECA | 7.5% | Singapore |
| India–UAE CEPA | 7.5% | United Arab Emirates |
| India–EFTA TEPA52/2025-Customs | 9% | Norway |
| India–EFTA TEPA51/2025-Customs | 10.71% | Switzerland, Liechtenstein |
| India–UK CETA29/2026-Customs | 12% | United Kingdom |
| India–Oman CEPA20/2026-Customs | 12.86% | Oman |
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 5% or 18%, depending on the goods.
- Until 21 September 2025 5%, 12% or 28%, depending on the goods.
- Change: Changed.
- No compensation cess.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 458 | Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of heading 8712 | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 547 | Parts and accessories of vehicles of heading 8711 | 18% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 440 | Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 441 | Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation.- For the purposes of this entry, "Electrically operated vehicles" means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles. | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5%, 12% or 28% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% or 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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 8714 | Parts and accessories of vehicles of headings 8711 to 8713 | — | — |
| 871401 | BB axle | 2% | Rs. 61 per 100 Pcs |
| 871402 | BB Cup set of 3 | 2% | Rs. 0.6 per 1 Set |
| 871404 | Brake set | 2% | Rs. 3.2 per 1 Set |
| 871405 | Chain | 2% | Rs. 142 per 100 Pcs |
| 871406 | Chain Adjuster | 2% | Rs. 0.1 per Pair |
| 871407 | Single speed Chain wheel and Crank (Crank made of steel) | 2% | Rs. 3.1 per 1 Set |
| 871408 | Cotter pin-Set of 2 | 2% | Rs. 0.1 per 1 Set |
| 871409 | Frame made of steel with or without BB cup and axle | 2% | Rs. 17 per Piece |
| 871410 | Fork | 2% | Rs. 531 per 100 Pcs |
| 871411 | Fork Fitting | 2% | Rs. 0.9 per 1 Set |
| 871412 | Free wheel single speed | 2% | Rs. 104 per 100 Pcs |
| 871413 | Handle bar made of steel | 2% | Rs. 5.4 per 1 Set |
| 871414 | Handle stem made of steel | 2% | Rs. 101.6 per 100 Pcs |
| 871415 | Hub (front or rear) made of steel | 2% | Rs. 128 per 100 Pcs |
| 871416 | Lamp bracket | 2% | Rs. 42 per 100 Pcs |
| 871417 | Mudguard (pair) | 2% | Rs. 3.8 per Pair |
| 871418 | Pedal (pair) | 2% | Rs. 1.51 per Pair |
| 871419 | Rim (pair) made of steel | 2% | Rs. 6.4 per Pair |
| 871420 | Saddle | 2% | Rs. 332 per 100 Pcs |
| 871421 | Seat Pillar | 2% | Rs. 41 per 100 Pcs |
| 871422 | Spokes set of 144 pieces | 2% | Rs. 4 per 1 Set |
| 871423 | Single speed Chain wheel and Crank (Crank made of aluminium) | 2% | Rs. 13.5 per Kg |
| 871424 | Cranks made of aluminium | 2% | Rs. 15 per Kg |
| 871425 | Triple chain wheel and crank set | 2% | Rs. 4 per 1 Set |
| 871426 | Handle Bar Switch | 2% | Rs. 20 per Piece |
| 871427 | Half Collets for engine valves | 2% | Rs. 3 per Piece |
| 871428 | Motorcycles including Moped Chain/ Automotive Timing Chains (all types including spares) | 2% | Rs. 10 per Kg |
| 871429 | Chain wheel | 2% | Rs. 3 per Piece |
| 871430 | Multispeed free wheel | 2% | Rs. 3 per Piece |
| 871431 | Frame made of aluminium with or without BB cup and axle | 2% | Rs. 15 per Piece |
| 871499 | Others | 2% | Rs. 9 per Kg |
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, until 31 Dec 2026.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.5% 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 8714 10, and China's below.
China: the same goods (8714 10)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 2 expired under 8714 10. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 8714.10.00.10 | Motorcycle frames摩托车架 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | 46xy |
| 8714.10.00.90 | Other parts and accessories for motorcycles摩托车其他零件、附件 | 15%MFN rate (no APTA concession on this line) | 15% | 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
8714.10.00Parts and accessories for motorcycles (including mopeds)
8714.10.00.10Motorcycle frames摩托车架
- Unit
- kg
- MFN import duty
- 15%
- 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
- 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.Use (suitable for XX brand XX vehicle or generally for XX machine, etc.)用途(适用于XX品牌XX车或通用于XX机等)
- 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%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 12%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 12%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 22.5%
- Brunei
- 22.5%
- Cambodia
- 22.5%
- Laos
- 22.5%
- Malaysia
- 22.5%
- New Zealand
- 24%
- Singapore
- 22.5%
- Thailand
- 22.5%
- Vietnam
- 22.5%
- Japan
- 22.9%
- Indonesia
- 22.5%
- Philippines
- 22.5%
- Myanmar
- 22.5%
CIQ codes
- 8714100010999Motorcycle frames摩托车架
8714.10.00.90Other parts and accessories for motorcycles摩托车其他零件、附件
Parts and accessories, including for mopeds包括机动脚踏两用车的零件、附件
- Unit
- kg
- MFN import duty
- 15%
- 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.Use (suitable for XX brand XX vehicle or generally for XX machine, etc.)用途(适用于XX品牌XX车或通用于XX机等)
- 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%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 12%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 12%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 22.5%
- Brunei
- 22.5%
- Cambodia
- 22.5%
- Laos
- 22.5%
- Malaysia
- 22.5%
- New Zealand
- 24%
- Singapore
- 22.5%
- Thailand
- 22.5%
- Vietnam
- 22.5%
- Japan
- 22.9%
- Indonesia
- 22.5%
- Philippines
- 22.5%
- Myanmar
- 22.5%
CIQ codes
- 8714100090999Other parts and accessories of motorcycles (including parts and accessories of mopeds)摩托车其他零件、附件(包括机动脚踏两用车的零件、附件)
8714.10.00.01Star wheels and disc brake parts星型轮及碟刹件Expired
- Unit
- kg
- MFN import duty
- 15%
- Provisional import duty
- 10%
- General import duty
- 100%
- Import VAT
- 13%
- Consumption tax
- 0%
- 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.Use (suitable for XX brand XX vehicle or generally for XX machine, etc.)用途(适用于XX品牌XX车或通用于XX机等)
- 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
RCEP rates
- Australia
- 28.5%
- Brunei
- 28.5%
- Cambodia
- 28.5%
- Laos
- 28.5%
- Malaysia
- 28.5%
- New Zealand
- 28.5%
- Singapore
- 28.5%
- Thailand
- 28.5%
- Vietnam
- 28.5%
- Japan
- 28.6%
CIQ codes
- 8714100001999Star wheels and disc brake parts星型轮及碟刹件
8714.10.00.20Anti-lock braking systems for motorcycles and parts thereof摩托车用防抱死制动系统及其零件Expired
- Unit
- kg
- MFN import duty
- 15%
- Provisional import duty
- 8%
- 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.Use (suitable for XX brand XX vehicle or generally for XX machine, etc.)用途(适用于XX品牌XX车或通用于XX机等)
- 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
- 8%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 18%
- Georgia
- 0%
- Mauritius
- 18%
RCEP rates
- Australia
- 28.5%
- Brunei
- 28.5%
- Cambodia
- 28.5%
- Laos
- 28.5%
- Malaysia
- 28.5%
- New Zealand
- 28.5%
- Singapore
- 28.5%
- Thailand
- 28.5%
- Vietnam
- 28.5%
- Japan
- 28.6%
CIQ codes
- 8714100020999Anti-lock braking systems (ABS) for motorcycles; parts thereof摩托车用防抱死制动系统(ABS)及其零件
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
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.