Tariff item · Chapter 90 · Section XVIII, Optical, photographic, cinematographic, measuring, checking, precisi…
HS 9019 10 90Mechano-therapy appliances, massage apparatus, psychological aptitude-testing apparatus: other
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof › Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus
- Customs duty
- 7.5%
- Tariff rate
- GST now
- 5%
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 4% to 10%
- 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 | 7.5% | Assessable value |
| Agriculture Infrastructure and Development Cess (AIDC) | Nil | Assessable value11/2021-Customs, S.No. 17 |
| Health Cess (HC) | 5% | Assessable value |
| Social Welfare Surcharge (SWS) | Exempt (11/2018-Customs, S.No. 56C) | BCD + AIDC + HC11/2018-Customs, S.No. 56C |
| Integrated GST (IGST) | 5% | Assessable value + BCD + AIDC + HC + 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–Japan CEPA | 0% | Japan |
| India–Korea CEPA | 0% | South Korea |
| India–Malaysia CECA | 0% | Malaysia |
| India–Sri Lanka FTA | 0% | Sri Lanka |
| India–UAE CEPA | 0% | United Arab Emirates |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| SAPTA | 3.75% | Bangladesh, Bhutan, Maldives, Nepal |
| SAFTA | 5% | Sri Lanka |
| India–EFTA TEPA51/2025-Customs | 6% | Switzerland, Liechtenstein |
| India–Oman CEPA20/2026-Customs | 7.13% | 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).
- Health Cess is 5% of the assessable value on medical devices of headings 9018 to 9022 (Finance Act 2020, s.141). 08/2020-Customs exempts some of them on a condition, for example S.No. 3 of 08/2020-Customs (All goods covered under S. Nos. 363, 364, 374, 375, 377, 378, 380, 381, 385, 386, 387 and : Nil; only for goods covered by another notification's entry (a condition the importer must meet)); not applied.
- SWS is exempt under S.No. 56C of 11/2018-Customs, as amended by 07/2025-Customs (except where an exemption under another notification is claimed).
- 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%.
- Until 21 September 2025 12%.
- Change: Down.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 484 | Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 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 |
|---|---|---|---|
| 9019 | Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus | 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 9019 10, and China's below.
China: the same goods (9019 10)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 9019 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 |
|---|---|---|---|---|---|---|
| 9019.10.10.00 | Massage apparatus按摩器具 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | AM |
| 9019.10.90.00 | Mechano-therapy appliances; psychological aptitude-testing apparatus机械疗法器具,心理功能测验装置 | 4%MFN rate (no APTA concession on this line) | 4% | 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
9019.10.10Massage apparatus
9019.10.10.00Massage apparatus按摩器具
- Unit
- unit / kg
- MFN import duty
- 10%
- 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
- 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.Function功能
- 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
- 3.6%
- 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
- 7%
- Ecuador
- 8.2%
- Serbia
- 7%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 7.5%
- Brunei
- 7.5%
- Cambodia
- 7.5%
- South Korea
- 7.5%
- Laos
- 7.5%
- Malaysia
- 7.5%
- New Zealand
- 9%
- Singapore
- 7.5%
- Thailand
- 7.5%
- Vietnam
- 7.5%
- Japan
- 8.2%
- Indonesia
- 7.5%
- Philippines
- 7.5%
- Myanmar
- 7.5%
CIQ codes
- 9019101000101Massage apparatus (massage cushions, Class I)按摩器具(按摩垫I类器具)
- 9019101000102Massage apparatus (massage pads, Class II)按摩器具(按摩垫II类器具)
- 9019101000103Massage apparatus (massage cushions, Class III apparatus)按摩器具(按摩垫III类器具)
- 9019101000104Massage apparatus (massage pads, Class 0I)按摩器具(按摩垫0I类器具)
- 9019101000105Massage apparatus (massage cushions, Class 0)按摩器具(按摩垫0类器具)
- 9019101000106Massage apparatus (massage chairs, Class I)按摩器具(按摩椅I类器具)
- 9019101000107Massage apparatus (massage chairs, Class II)按摩器具(按摩椅II类器具)
- 9019101000108Massage apparatus (massage chairs, Class III apparatus)按摩器具(按摩椅III类器具)
- 9019101000109Massage apparatus (massage chairs, Class 0I)按摩器具(按摩椅0I类器具)
- 9019101000110Massage apparatus (massage chairs, Class 0)按摩器具(按摩椅0类器具)
- 9019101000111Massage apparatus (massage beds, Class I)按摩器具(按摩床I类器具)
- 9019101000112Massage apparatus (massage beds, Class II)按摩器具(按摩床II类器具)
- 9019101000113Massage apparatus (massage beds, Class III apparatus)按摩器具(按摩床III类器具)
- 9019101000114Massage apparatus (massage beds, Class 0I)按摩器具(按摩床0I类器具)
- 9019101000115Massage apparatus (massage beds, Class 0)按摩器具(按摩床0类器具)
- 9019101000116Massage apparatus (other massage apparatus and parts thereof, Class I)按摩器具(其它按摩器具及其零件I类器具)
- 9019101000117Massage apparatus (other massage apparatus and parts thereof, Class II apparatus)按摩器具(其它按摩器具及其零件II类器具)
- 9019101000118Massage apparatus (other massage apparatus and parts thereof, Class III apparatus)按摩器具(其它按摩器具及其零件III类器具)
- 9019101000119Massage apparatus (other massage apparatus and parts thereof, Class 0I apparatus)按摩器具(其它按摩器具及其零件0I类器具)
- 9019101000120Massage apparatus (other massage apparatus and parts thereof of heading 0)按摩器具(其它按摩器具及其零件0类器具)
9019.10.90Mechano-therapy appliances and psychological aptitude-testing apparatus
9019.10.90.00Mechano-therapy appliances; psychological aptitude-testing apparatus机械疗法器具,心理功能测验装置
- Unit
- unit / kg
- MFN import duty
- 4%
- Provisional import duty
- None
- General import duty
- 30%
- 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.Use用途
- 3.Function功能
- 4.Principle原理
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.Model型号
- 7.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
- 8.GTIN
- 9.CAS
- 10.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
- 1.6%
- 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
- 2.2%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 9019109000101Mechano-therapy appliances, psychological aptitude-testing apparatus (psychological aptitude-testing apparatus)机械疗法器具,心理功能测验装置(心理功能测验装置)
- 9019109000102Mechano-therapy appliances; psychological aptitude-testing apparatus (mechano-therapy appliances for contact with the human body)机械疗法器具,心理功能测验装置(与人体接触的机械疗法器具)
- 9019109000103Mechano-therapy appliances, psychological aptitude-testing apparatus (other mechano-therapy appliances)机械疗法器具,心理功能测验装置(其他机械疗法器具)
- 9019109000104Mechano-therapy appliances, psychological aptitude-testing apparatus (massage mats, class I appliances)机械疗法器具,心理功能测验装置(按摩垫I类器具)
- 9019109000105Mechano-therapy appliances, psychological aptitude-testing apparatus (massage pads, Class II appliances)机械疗法器具,心理功能测验装置(按摩垫II类器具)
- 9019109000106Mechano-therapy appliances; psychological aptitude-testing apparatus (massage mat Class III apparatus)机械疗法器具,心理功能测验装置(按摩垫III类器具)
- 9019109000107Mechano-therapy appliances, psychological aptitude-testing apparatus (massage pads, Class I appliances)机械疗法器具,心理功能测验装置(按摩垫0I类器具)
- 9019109000108Mechano-therapy appliances, psychological aptitude-testing apparatus (massage mats, class 0 appliances)机械疗法器具,心理功能测验装置(按摩垫0类器具)
- 9019109000109Mechano-therapy appliances, psychological aptitude-testing apparatus (massage chairs, class I appliances)机械疗法器具,心理功能测验装置(按摩椅I类器具)
- 9019109000110Mechano-therapy appliances, psychological aptitude-testing apparatus (massage chairs, Class II appliances)机械疗法器具,心理功能测验装置(按摩椅II类器具)
- 9019109000111Mechano-therapy appliances; psychological aptitude-testing apparatus (massage chair Class III apparatus)机械疗法器具,心理功能测验装置(按摩椅III类器具)
- 9019109000112Mechano-therapy appliances, psychological aptitude-testing apparatus (massage chairs, Class I appliances)机械疗法器具,心理功能测验装置(按摩椅0I类器具)
- 9019109000113Mechano-therapy appliances, psychological aptitude-testing apparatus (massage chairs, class 0 appliances)机械疗法器具,心理功能测验装置(按摩椅0类器具)
- 9019109000114Mechano-therapy appliances, psychological aptitude-testing apparatus (massage beds, class I appliances)机械疗法器具,心理功能测验装置(按摩床I类器具)
- 9019109000115Mechano-therapy appliances, psychological aptitude-testing apparatus (massage beds, Class II appliances)机械疗法器具,心理功能测验装置(按摩床II类器具)
- 9019109000116Mechano-therapy appliances; psychological aptitude-testing apparatus (massage bed Class III apparatus)机械疗法器具,心理功能测验装置(按摩床III类器具)
- 9019109000117Mechano-therapy appliances, psychological aptitude-testing apparatus (massage beds, Class I appliances)机械疗法器具,心理功能测验装置(按摩床0I类器具)
- 9019109000118Mechano-therapy appliances, psychological aptitude-testing apparatus (massage beds, class 0 appliances)机械疗法器具,心理功能测验装置(按摩床0类器具)
- 9019109000119Mechano-therapy appliances, psychological aptitude-testing apparatus (other massage apparatus and parts thereof, Class I)机械疗法器具,心理功能测验装置(其它按摩器具及其零件I类器具)
- 9019109000120Mechano-therapy appliances, psychological aptitude-testing apparatus (other massage apparatus and parts thereof, Class II appliances)机械疗法器具,心理功能测验装置(其它按摩器具及其零件II类器具)
- 9019109000121Mechano-therapy appliances, psychological aptitude-testing apparatus (other massage apparatus and parts thereof, Class III appliances)机械疗法器具,心理功能测验装置(其它按摩器具及其零件III类器具)
- 9019109000122Mechano-therapy appliances, psychological aptitude-testing apparatus (other massage apparatus and parts thereof, Class 0I appliances)机械疗法器具,心理功能测验装置(其它按摩器具及其零件0I类器具)
- 9019109000123Mechano-therapy appliances, psychological aptitude-testing apparatus (other massage apparatus and parts thereof, Class 0)机械疗法器具,心理功能测验装置(其它按摩器具及其零件0类器具)
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.