Heading · Chapter 87 · Section XVII, Vehicles, aircraft, vessels and associated transport equipment
HS 8716Trailers and semi-trailers, other vehicles, not mechanically propelled, parts thereof
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
- Customs duty
- 10%
- 10 tariff items
- GST now
- 18%
- or 5% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg or units
- Duty in China
- 10%
- On Indian goods
Codes under this heading
7 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 |
|---|---|---|---|---|
| 8716 10 00 | Trailers and semi-trailers of the caravan type, for housing or camping | 10% | 18% | units |
| 8716 20 00 | Self-loading or self-unloading trailers and semi-trailers for agricultural purposes | 10% | 5% | units |
| 8716 31 00 | Tanker trailers and tanker semi-trailers | 10% | 18% | units |
| 8716 39 00 | Other | 10% | 18% | units |
| 8716 40 00 | Other trailers and semi-trailers | 10% | 18% | units |
| 8716 80 | Other vehicles | 10% | 5% | units |
| 8716 90 | Parts | 10% | 18% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 10 tariff items: 10%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty in force
- Anti-dumping duty on goods from China: USD 0.16–0.31 per kg, by origin and producer (until 23 Jan 2027). Axles for Trailers. 04/2022-ADD
Charged on top of the duty above, only on goods from the countries named.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 10 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 18%, or 5% for some goods.
- Until 21 September 2025 18%, or 5% or 12% for some goods.
- Change: Unchanged.
- No compensation cess.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 549 | Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles] | 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 18% | 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 |
|---|---|---|---|
| 8716 | Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof | — | — |
| 871601 | Self-loading or self-unloading trailers and semi trailers of a type used for agricultural purposes | 2% | Rs. 3,364 per 1 No. |
| 871699 | 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 policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 10 tariff items
China: the same goods (8716)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 9 in force under 8716. 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 |
|---|---|---|---|---|---|---|
| 8716.10.00.00 | Caravans and semi-caravans for housing or camping供居住或野营用厢式挂车及半挂车 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | 6ALM |
| 8716.20.00.00 | Self-loading or self-unloading trailers and semi-trailers for agricultural purposes农用自装或自卸式挂车及半挂车 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | 6 |
| 8716.31.10.00 | Tanker trailers and semi-trailers油罐挂车及半挂车 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | 6ALM |
| 8716.31.90.00 | Other tank trailers and semi-trailers其他罐式挂车及半挂车 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | 6ALM |
| 8716.39.10.00 | Container trailers and semi-trailers货柜挂车及半挂车 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | 6ALM |
| 8716.39.90.00 | Other freight trailers and semi-trailers其他货运挂车及半挂车 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | 6ALM |
| 8716.40.00.00 | Other unlisted trailers and semi-trailers其他未列名挂车及半挂车 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | 6ALM |
| 8716.80.00.00 | Other unspecified non-mechanically propelled vehicles其他未列名非机械驱动车辆 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | 6 |
| 8716.90.00.00 | Parts for trailers, semi-trailers and other non-motorized vehicles挂车、半挂车及非机动车用零件 | 10%MFN rate (no APTA concession on this line) | 10% | 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
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.