Subheading · Chapter 90 · Section XVIII, Optical, photographic, cinematographic, measuring, checking, precisi…
HS 9018 50Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical apparatus and sight-testing instruments: other ophthalmic instruments and appliances
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
- Customs duty
- 5% to 7.5%
- 4 tariff items
- GST now
- 5%
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 0%
- On Indian goods
Codes under this subheading
4 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 |
|---|---|---|---|---|
| 9018 50 10 | Ophthalmoscopes | 7.5% | 5% | units |
| 9018 50 20 | Tonometers | 5% | 5% | units |
| 9018 50 30 | Ophthalmic lasers | 7.5% | 5% | units |
| 9018 50 90 | Other | 7.5% | 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: 5% to 7.5%. 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 12%, or 5% for some goods.
- Change: Down.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 483 | Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electro-medical apparatus and sight-testing instruments | 5% |
| 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
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5% or 12% | 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 |
|---|---|---|---|
| 9018 | Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electro-medical apparatus and sight- testing instruments | 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 policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 4 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 9018 50, and China's below.
China: the same goods (9018 50)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 9018 50. 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 |
|---|---|---|---|---|---|---|
| 9018.50.00.00 | Other ophthalmic instruments and appliances眼科用其他仪器及器具 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | 6AM |
- 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
9018.50.00Other ophthalmic instruments and appliances
9018.50.00.00Other ophthalmic instruments and appliances眼科用其他仪器及器具
- Unit
- kg
- MFN import duty
- 0%
- 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
- AInbound goods clearance (inspection and quarantine)入境货物通关单
Inspection and quarantine
- MImport commodity inspection进口商品检验
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用途
- 3.Principle原理
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Model型号
- 6.Declare registration number if medical device registration number is available如有医疗器械注册编号请申报注册编号
- 7.GTIN
- 8.CAS
- 9.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
- 2.6%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 0%
RCEP rates
- Australia
- 2%
- Brunei
- 2%
- Cambodia
- 2%
- South Korea
- 3%
- Laos
- 2%
- Malaysia
- 2%
- New Zealand
- 2.4%
- Singapore
- 2%
- Thailand
- 2%
- Vietnam
- 2%
- Japan
- 2.2%
- Indonesia
- 2%
- Philippines
- 2%
- Myanmar
- 2%
CIQ codes
- 9018500000301Other ophthalmic instruments and appliances (medical devices, ophthalmic passive surgical instruments)眼科用其他仪器及器具(医疗器械,眼科无源手术器械)
- 9018500000302Other ophthalmic instruments and appliances (medical devices, passive ophthalmic auxiliary surgical instruments)眼科用其他仪器及器具(医疗器械,眼科无源辅助手术器械)
- 9018500000303Other ophthalmic instruments and appliances (medical devices, optometric equipment and appliances)眼科用其他仪器及器具(医疗器械,视光设备和器具)
- 9018500000304Other ophthalmic instruments and appliances (medical devices, ophthalmic measuring diagnostic equipment and appliances)眼科用其他仪器及器具(医疗器械,眼科测量诊断设备和器具)
- 9018500000305Other ophthalmic instruments and appliances (medical devices, ophthalmic treatment and surgical equipment, auxiliary appliances)眼科用其他仪器及器具(医疗器械,眼科治疗和手术设备、辅助器具)
- 9018500000306Other ophthalmic instruments and appliances (medical devices, ophthalmic implants and auxiliary instruments)眼科用其他仪器及器具(医疗器械,眼科植入物及辅助器械)
- 9018500000307Other ophthalmic instruments and appliances (medical devices, vision rehabilitation equipment)眼科用其他仪器及器具(医疗器械,视觉康复设备)
- 9018500000990Other ophthalmic instruments and appliances (other)眼科用其他仪器及器具(其他)
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.