Tariff item · Chapter 90 · Section XVIII, Optical, photographic, cinematographic, measuring, checking, precisi…
HS 9021 39 00Orthopaedic appliances, including crutches, surgical belts and trusses, splints and other fracture appliances, artificial parts of the body, hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability: other
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
- Customs duty
- 7.5%
- Tariff rate
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 1% to 4%
- 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) | 0% or 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–Singapore CECA | 0% | Singapore |
| 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 TEPA53/2025-Customs | 6.75% | Iceland |
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 0% or 5%, depending on the goods.
- Until 21 September 2025 0%, 5% or 12%, depending on the goods.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 160 | Hearing aids | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 486 | Orthopaedic appliances, such as crutches, surgical belts, and trusses; Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than hearing aids] | 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 | 0%, 5% or 12% | 2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0% or 5% | 10/2025-Integrated Tax (Rate); 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 |
|---|---|---|---|
| 9021 | Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability | 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 9021 39, and China's below.
China: the same goods (9021 39)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force and 1 expired under 9021 39. 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 |
|---|---|---|---|---|---|---|
| 9021.39.00.10 | Artificial heart valves人工心脏瓣膜 | 1%China's provisional rate, lower than MFN | 4% | 13% | 13% | None |
| 9021.39.00.20 | Artificial blood vessels人造血管 | 2%China's provisional rate, lower than MFN | 4% | 13% | 13% | None |
| 9021.39.00.90 | Other artificial parts of the human body其他人造的人体部分 | 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
9021.39.00Other artificial parts of the human body
9021.39.00.10Artificial heart valves人工心脏瓣膜
- Unit
- kg
- MFN import duty
- 4%
- Provisional import duty
- 1%
- 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
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.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 4.Material材质
- 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
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 2%
- Brunei
- 2%
- Cambodia
- 2%
- South Korea
- 2%
- 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
- 9021390010999Artificial heart valves人工心脏瓣膜
9021.39.00.20Artificial blood vessels人造血管
- Unit
- kg
- MFN import duty
- 4%
- Provisional import duty
- 2%
- 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
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.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 4.Material材质
- 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
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 2%
- Brunei
- 2%
- Cambodia
- 2%
- South Korea
- 2%
- 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
- 9021390020999Artificial blood vessels人造血管
9021.39.00.90Other artificial parts of the human body其他人造的人体部分
- Unit
- kg
- MFN import duty
- 4%
- 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
- 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.Use用途
- 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 4.Material材质
- 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
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 2%
- Brunei
- 2%
- Cambodia
- 2%
- South Korea
- 2%
- 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
- 9021390090301Other artificial parts of the body (medical devices, soft tissue replacement implants for sports injuries)其他人造的人体部分(医疗器械,运动损伤软组织置换植入物)
- 9021390090302Other artificial parts of the body (medical devices, intervertebral disc prostheses)其他人造的人体部分(医疗器械,椎间盘假体)
- 9021390090303Other artificial parts of the human body (medical devices, dura mater grafts)其他人造的人体部分(医疗器械,硬脑(脊)膜补片)
- 9021390090304Other artificial parts of the body (medical devices, artificial skull)其他人造的人体部分(医疗器械,人工颅骨)
- 9021390090305Other artificial parts of the body (medical devices, artificial blood vessels)其他人造的人体部分(医疗器械,人工血管)
- 9021390090306Other artificial parts of the body (medical devices, cardiovascular patches)其他人造的人体部分(医疗器械,心血管补片)
- 9021390090307Other artificial parts of the body (medical devices, cardiac occluders)其他人造的人体部分(医疗器械,心脏封堵器)
- 9021390090308Other artificial parts of the body (medical devices, intraocular lenses)其他人造的人体部分(医疗器械,人工晶状体)
- 9021390090309Other artificial parts of the human body (medical device, orbital implant)其他人造的人体部分(医疗器械,义眼台)
- 9021390090310Other artificial parts of the human body (medical devices, artificial vitreous balloons)其他人造的人体部分(医疗器械,人工玻璃体球囊)
- 9021390090311Other artificial parts of the human body (medical device, artificial eye)其他人造的人体部分(医疗器械,义眼片)
- 9021390090312Other artificial parts of the human body (medical devices, maxillofacial prostheses and reconstructive materials and products)其他人造的人体部分(医疗器械,颌面部赝复及修复重建材料及制品)
- 9021390090313Other artificial parts of the body (medical devices, abutment custom material)其他人造的人体部分(医疗器械,基台定制材料)
- 9021390090314Other artificial parts of the body (medical devices, breast implants)其他人造的人体部分(医疗器械,乳房植入物)
- 9021390090315Other artificial parts of the body (medical devices, penile prostheses)其他人造的人体部分(医疗器械,阴茎假体)
9021.39.00.00Other artificial parts of the human body其他人造的人体部分Expired
- Unit
- kg
- MFN import duty
- 4%
- Provisional import duty
- None
- General import duty
- 17%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 4 Jan 2021
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.Brand品牌
- 4.Material材质
- 5.Model型号
- 6.GTIN
- 7.CAS
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
- 1.2%
- Georgia
- 0%
- Mauritius
- 0%
CIQ codes
- 9021390000999Other artificial parts of the human body其他人造的人体部分
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
Previous9021 31 00Artificial jointsOne level up9021Orthopaedic appliances, including crutches, surgical belts and trusses, splints and other fracture appliances, artificial parts of the body, hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disabilityNext9021 40 10Frequency modulated hearing aid system used for hearing by handicapped persons in group situation
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.