Subheading · Chapter 87 · Section XVII, Vehicles, aircraft, vessels and associated transport equipment
HS 8714 20Parts and accessories of vehicles of headings 8711 to 8713: of carriages for disabled persons
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
- Customs duty
- 10%
- 3 tariff items
- GST now
- 5%
- No compensation cess
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 5%
- On Indian goods
Codes under this subheading
3 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 8714 20 10 | Mechanically propelled | 10% | 5% | kg |
| 8714 20 20 | Non-mechanically propelled | 10% | 5% | kg |
| 8714 20 90 | Other | 10% | 5% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 3 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: 3 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
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 459 | Parts and accessories of carriage for disabled persons | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5% | 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)
| 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 policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 3 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 8714 20, and China's below.
China: the same goods (8714 20)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 8714 20. 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 |
|---|---|---|---|---|---|---|
| 8714.20.00.00 | Parts and accessories for carriages for disabled persons残疾人车辆用零件、附件 | 5%MFN rate (no APTA concession on this line) | 5% | 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
8714.20.00Parts and accessories for vehicles for disabled persons
8714.20.00.00Parts and accessories for carriages for disabled persons残疾人车辆用零件、附件
- Unit
- kg
- MFN import duty
- 5%
- Provisional import duty
- None
- General import duty
- 17%
- 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%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 8714200000101Parts and accessories for vehicles for disabled persons (other vehicle parts)残疾人车辆用零件、附件(其他车辆零部件)
- 8714200000102Parts and accessories for vehicles for disabled persons (other non-motorized cycle parts)残疾人车辆用零件、附件(其它非机动脚踏车零配件)
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'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
- 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.