Tariff item · Chapter 90 · Section XVIII, Optical, photographic, cinematographic, measuring, checking, precisi…

HS 9002 90 00Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus,other than such elements of glass optically worked not: other

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

Customs duty: 10%; Tariff rate
GST now: 18%; or 5% for some goods
Import policy: Free
Export policy: Free
Unit: units
Duty in China: 0%; 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), MFN rate	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)	18%	Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's 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–Japan CEPA	0%	Japan
India–Korea CEPA	0%	South Korea
India–Malaysia CECA	0%	Malaysia
India–Singapore CECA	0%	Singapore
India–Sri Lanka FTA	0%	Sri Lanka
India–UAE CEPA	0%	United Arab Emirates
India–UK CETA29/2026-Customs	0%	United Kingdom
SAFTA	0%	Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
SAFTA	5%	Sri Lanka
SAPTA	5%	Bangladesh, Bhutan, Maldives, Nepal
India–EFTA TEPA52/2025-Customs	6%	Norway
India–EFTA TEPA51/2025-Customs	7.14%	Switzerland, Iceland, Liechtenstein
India–Oman CEPA20/2026-Customs	8%	Oman
APTA	9%	Bangladesh, China, South Korea, Sri Lanka

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 18%, or 5% for some goods.
Until 21 September 2025 18%, or 5% or 12% for some goods.
Change: Unchanged.

The rules that set it now

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 557	Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked [other than intraocular lens]	18%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 473	Coronary stents and coronary stent systems for use with cardiac catheters	5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 474	Artificial kidney	5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 475	Blood glucose monitoring system (Glucometer) and test strips	5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 476	Patent Ductus Arteriosus / Atrial Se ptal Defect occlusion device	5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 477	Parts of the following goods, namely: - (i) Crutches; (ii) Wheel chairs; (iii)Walking frames; (iv)Tricycles; (v)Braillers; and (vi) Artificial limbs	5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 478	Assistive devices, rehabilitation aids and other goods for disabled, specified in List 1 appended to this Schedule	5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 479	Disposable sterilized dialyzer or micro barrier of artificial kidney	5%

History

GST rate 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)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
9002	Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked	1.2%	—

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.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 9002 90, and China's below.

China: the same goods (9002 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force and 7 expired under 9002 90. 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
9002.90.10.00	Optical elements for cameras, n.e.s.照相机用未列名光学元件	0%MFN rate (no APTA concession on this line)	0%	13%	13%	None
9002.90.90.10	Anti-radiation lenses抗辐射镜头	0%MFN rate (no APTA concession on this line)	0%	13%	13%	3
9002.90.90.90	Other unlisted optical elements for optical instruments其他光学仪器用未列名光学元件	0%MFN rate (no APTA concession on this line)	0%	13%	13%	None

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

9002.90.10Other mounted optical elements for cameras

9002.90.10.00Optical elements for cameras, n.e.s.照相机用未列名光学元件

excluding objective lenses and colour filters但物镜,滤色镜除外

Unit: kg / piece
MFN import duty: 0%
Provisional import duty: None
General import duty: 80%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 2 Apr 2026

Licences and certificates

None.

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.Application (for XX brand XX machine or universal for XX machine, etc.)用途(适用于XX品牌XX机或通用于XX机等)
3.Assembled or not是否已装配
4.Brand (Chinese or foreign names)品牌(中文或外文名称)
5.Model型号
6.GTIN
7.CAS
8.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: 3%
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: 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

9002901000999Unlisted optical elements for cameras (excl. objective lenses, filters)照相机用未列名光学元件(但物镜,滤光镜除外)

9002.90.10.01Eyepieces for cameras, with dioptric adjustment照相机用带屈光度调节装置的目镜Expired

Unit: None
MFN import duty: 3.8%
Provisional import duty: None
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 25 Jul 2021

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 9.6%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 3%
Iceland: 0%
Australia: 0%
South Korea: 8%
Georgia: 0%
Mauritius: 0%

CIQ codes

9002901001999Eyepieces with dioptric adjustment for cameras (excluding objectives and colour filters)照相机用带屈光度调节装置的目镜(但物镜,滤色镜除外)

9002.90.10.10Eyepieces for cameras, with dioptric adjustment照相机用带屈光度调节装置的目镜Expired

excluding objective lenses and colour filters但物镜,滤色镜除外

Unit: kg / piece
MFN import duty: 0%
Provisional import duty: None
General import duty: 80%
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

None.

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.Application (for XX brand XX machine or universal for XX machine, etc.)用途(适用于XX品牌XX机或通用于XX机等)
3.Assembled or not是否已装配
4.Brand (Chinese or foreign names)品牌(中文或外文名称)
5.Model型号
6.GTIN
7.CAS
8.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 8.4%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 1.5%
Iceland: 0%
Australia: 0%
South Korea: 7%
Georgia: 0%
Mauritius: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 13.6%

CIQ codes

9002901010999Eyepieces with dioptric adjustment for cameras (excluding objectives and colour filters)照相机用带屈光度调节装置的目镜(但物镜,滤色镜除外)

9002.90.10.90Other unlisted optical elements for cameras其他照相机用未列名光学元件Expired

excluding objective lenses and colour filters但物镜,滤色镜除外

Unit: kg / piece
MFN import duty: 0%
Provisional import duty: None
General import duty: 80%
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

None.

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.Application (for XX brand XX machine or universal for XX machine, etc.)用途(适用于XX品牌XX机或通用于XX机等)
3.Assembled or not是否已装配
4.Brand (Chinese or foreign names)品牌(中文或外文名称)
5.Model型号
6.GTIN
7.CAS
8.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 8.4%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 1.5%
Iceland: 0%
Australia: 0%
South Korea: 7%
Georgia: 0%
Mauritius: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 13.6%

CIQ codes

9002901090999Other unlisted optical elements for cameras (excluding objective lenses, colour filters)其他照相机用未列名光学元件(但物镜,滤色镜除外)

9002.90.90Optical elements, mounted, n.e.s.

9002.90.90.10Anti-radiation lenses抗辐射镜头

Capable of resisting radiation exceeding 5×10^4 Gy (silicon) without degradation of performance能抗5×10^4戈瑞(硅)以上辐射而又不会降低使用质量

Unit: kg / piece
MFN import duty: 0%
Provisional import duty: None
General import duty: 40%
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

3Dual-use items and technologies export licence两用物项和技术出口许可证

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.Application (for XX brand XX machine or universal for XX machine, etc.)用途(适用于XX品牌XX机或通用于XX机等)
3.Assembled or not是否已装配
4.Brand (Chinese or foreign names)品牌(中文或外文名称)
5.Model型号
6.GTIN
7.CAS
8.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: 3%
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: 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

9002909010999Radiation-hardened lenses (resistant to radiation exceeding 5×104 Gray (silicon) without loss of performance)抗辐射镜头(能抗5×104戈瑞(硅)以上辐射而又不会降低使用质量)

9002.90.90.90Other unlisted optical elements for optical instruments其他光学仪器用未列名光学元件

excluding objective lenses and colour filters但物镜,滤色镜除外

Unit: kg / piece
MFN import duty: 0%
Provisional import duty: None
General import duty: 40%
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

None.

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.Application (for XX brand XX machine or universal for XX machine, etc.)用途(适用于XX品牌XX机或通用于XX机等)
3.Assembled or not是否已装配
4.Brand (Chinese or foreign names)品牌(中文或外文名称)
5.Model型号
6.GTIN
7.CAS
8.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: 3%
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: 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

9002909090999Other optical elements, not mounted, for optical instruments, n.e.s. (excluding objective lenses, colour filters)其他光学仪器用未列名光学元件(但物镜,滤色镜除外)

9002.90.90.01Other eyepieces with dioptre adjustment其他带屈光度调节装置的目镜Expired

Unit: None
MFN import duty: 3.8%
Provisional import duty: None
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 25 Jul 2021

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 9.6%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 3%
Iceland: 0%
Australia: 0%
South Korea: 8%
Georgia: 0%
Mauritius: 0%

CIQ codes

9002909001999Other eyepieces with dioptre adjustment其他带屈光度调节装置的目镜

9002.90.90.02masks掩模版Expired

Unit: None
MFN import duty: 3.8%
Provisional import duty: None
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 25 Jul 2021

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 9.6%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 3%
Iceland: 0%
Australia: 0%
South Korea: 8%
Georgia: 0%
Mauritius: 0%

CIQ codes

9002909002999masks掩模版

9002.90.90.20Other eyepieces with dioptre adjustment其他带屈光度调节装置的目镜Expired

Unit: kg / piece
MFN import duty: 0%
Provisional import duty: None
General import duty: 40%
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

None.

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.Application (for XX brand XX machine or universal for XX machine, etc.)用途(适用于XX品牌XX机或通用于XX机等)
3.Assembled or not是否已装配
4.Brand (Chinese or foreign names)品牌(中文或外文名称)
5.Model型号
6.GTIN
7.CAS
8.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 8.4%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 1.5%
Iceland: 0%
Australia: 0%
South Korea: 7%
Georgia: 0%
Mauritius: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 13.6%

CIQ codes

9002909020999Other eyepieces with dioptre adjustment其他带屈光度调节装置的目镜

9002.90.90.30masks掩模版Expired

Unit: kg / piece
MFN import duty: 0%
Provisional import duty: None
General import duty: 40%
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

None.

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.Application (for XX brand XX machine or universal for XX machine, etc.)用途(适用于XX品牌XX机或通用于XX机等)
3.Assembled or not是否已装配
4.Brand (Chinese or foreign names)品牌(中文或外文名称)
5.Model型号
6.GTIN
7.CAS
8.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 8.4%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 1.5%
Iceland: 0%
Australia: 0%
South Korea: 7%
Georgia: 0%
Mauritius: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 13.6%

CIQ codes

9002909030999masks掩模版

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

Previous9002 20 00Filters One level up9002Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus,other than such elements of glass optically worked not Next9003 11 00Of plastics

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.