Tariff item · Chapter 96 · Section XX, Miscellaneous manufactured articles

HS 9614 00 00Smoking pipes (including pipe bowls) and cigar or cigarette holders and parts thereof

Miscellaneous manufactured articles

Customs duty: 10%; Tariff rate
GST now: 40%
Import policy: Free
Export policy: Free
Unit: units
Duty in China: 10%; 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)	40%	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–Sri Lanka FTA	0%	Sri Lanka
India–UK CETA29/2026-Customs	0%	United Kingdom
SAFTA	0%	Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
India–Australia ECTA	2%	Australia
India–UAE CEPA	2%	United Arab Emirates
SAFTA	5%	Sri Lanka
SAPTA	5%	Bangladesh, Bhutan, Maldives, Nepal
India–EFTA TEPA51/2025-Customs	6%	Switzerland, Liechtenstein, Norway
India–EFTA TEPA53/2025-Customs	7.14%	Iceland
India–Oman CEPA20/2026-Customs	8%	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).
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 40%.
Until 21 September 2025 28%.
Change: Up.

The rules that set it now

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule III, S.No. 12	Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof	40%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	28%	1/2017-Central Tax (Rate)
From 22 Sep 2025	40%	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
9614	Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof	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 9614 00, and China's below.

China: the same goods (9614 00)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 5 in force under 9614 00. 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
9614.00.10.10	Smoking pipes and pipe bowls, containing endangered animal components含濒危动物成分的烟斗及烟斗头	10%MFN rate (no APTA concession on this line)	10%	13%	0%	ABEFPQ
9614.00.10.20	Smoking pipes and pipe bowls of vegetable material用植物性材料制作的烟斗及烟斗头	10%MFN rate (no APTA concession on this line)	10%	13%	13%	ABPQ
9614.00.10.90	Other smoking pipes and pipe bowls其他烟斗及烟斗头	10%MFN rate (no APTA concession on this line)	10%	13%	13%	None
9614.00.90.10	Cigar or cigarette holders and parts thereof, containing endangered wild animal ingredients含濒危野生动物成分的烟嘴及其零件	10%MFN rate (no APTA concession on this line)	10%	13%	0%	FE
9614.00.90.90	Other cigarette or cigar holders and parts thereof其他烟嘴及其零件	10%MFN rate (no APTA concession on this line)	10%	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

9614.00.10Smoking pipes and pipe bowls

9614.00.10.10Smoking pipes and pipe bowls, containing endangered animal components含濒危动物成分的烟斗及烟斗头

Products made from teeth of wild mammals only仅指野生哺乳类牙齿制产品

Unit: piece / kg
MFN import duty: 10%
Provisional import duty: None
General import duty: 130%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 0%
Updated by China: 7 Sep 2026

Licences and certificates

AInbound goods clearance (inspection and quarantine)入境货物通关单
BOutbound goods clearance (inspection and quarantine)出境货物通关单
EEndangered species export permit濒危物种允许出口证明书
FEndangered species import permit濒危物种允许进口证明书

Inspection and quarantine

PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Material材质
3.Brand (Chinese or foreign names)品牌(中文或外文名称)
4.Model型号
5.GTIN
6.CAS
7.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 20%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 8.5%
Serbia: 4%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 10%
Brunei: 10%
Cambodia: 10%
Laos: 10%
Malaysia: 10%
New Zealand: 10%
Singapore: 10%
Thailand: 10%
Vietnam: 10%
Indonesia: 10%
Philippines: 10%
Myanmar: 10%

CIQ codes

9614001010101Smoking pipes and pipe bowls, containing endangered animal components (i.e., products made from wild mammal teeth) (including wooden products)含濒危动物成分的烟斗及烟斗头(仅指野生哺乳类牙齿制产品)(含木制品)
9614001010102Smoking pipes & pipe bowls containing endangered animal components (only products made of wild mammal teeth) (excl. wooden products)含濒危动物成分的烟斗及烟斗头(仅指野生哺乳类牙齿制产品)(不含木制品)

9614.00.10.20Smoking pipes and pipe bowls of vegetable material用植物性材料制作的烟斗及烟斗头

Unit: piece / kg
MFN import duty: 10%
Provisional import duty: None
General import duty: 130%
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
BOutbound goods clearance (inspection and quarantine)出境货物通关单

Inspection and quarantine

PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Material材质
3.Brand (Chinese or foreign names)品牌(中文或外文名称)
4.Model型号
5.GTIN
6.CAS
7.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 20%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 8.5%
Serbia: 4%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 10%
Brunei: 10%
Cambodia: 10%
Laos: 10%
Malaysia: 10%
New Zealand: 10%
Singapore: 10%
Thailand: 10%
Vietnam: 10%
Indonesia: 10%
Philippines: 10%
Myanmar: 10%

CIQ codes

9614001020101Smoking pipes and pipe bowls of vegetable material (other wooden articles)用植物性材料制作的烟斗及烟斗头(其他木制品)
9614001020102Smoking pipes and pipe bowls, made of vegetable materials (including wood)用植物性材料制作的烟斗及烟斗头(含木制品)
9614001020103Smoking pipes and pipe bowls of vegetable material (excluding wooden articles)用植物性材料制作的烟斗及烟斗头(不含木制品)

9614.00.10.90Other smoking pipes and pipe bowls其他烟斗及烟斗头

Unit: piece / kg
MFN import duty: 10%
Provisional import duty: None
General import duty: 130%
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.Material材质
3.Brand (Chinese or foreign names)品牌(中文或外文名称)
4.Model型号
5.GTIN
6.CAS
7.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 20%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 8.5%
Serbia: 4%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 10%
Brunei: 10%
Cambodia: 10%
Laos: 10%
Malaysia: 10%
New Zealand: 10%
Singapore: 10%
Thailand: 10%
Vietnam: 10%
Indonesia: 10%
Philippines: 10%
Myanmar: 10%

CIQ codes

9614001090101Other smoking pipes and pipe bowls (including wooden articles)其他烟斗及烟斗头(含木制品)
9614001090102Other smoking pipes and pipe bowls (excluding wooden articles)其他烟斗及烟斗头(不含木制品)

9614.00.90Mouthpieces; parts of smoking pipes and mouthpieces

9614.00.90.10Cigar or cigarette holders and parts thereof, containing endangered wild animal ingredients含濒危野生动物成分的烟嘴及其零件

Products made from teeth of wild mammals only仅指野生哺乳类牙齿制产品

Unit: kg
MFN import duty: 10%
Provisional import duty: None
General import duty: 130%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 0%
Updated by China: 7 Sep 2026

Licences and certificates

FEndangered species import permit濒危物种允许进口证明书
EEndangered species export permit濒危物种允许出口证明书

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.Material材质
3.Brand (Chinese or foreign names)品牌(中文或外文名称)
4.GTIN
5.CAS
6.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 20%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 8.5%
Serbia: 4%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 10%
Brunei: 10%
Cambodia: 10%
Laos: 10%
Malaysia: 10%
New Zealand: 10%
Singapore: 10%
Thailand: 10%
Vietnam: 10%
Indonesia: 10%
Philippines: 10%
Myanmar: 10%

CIQ codes

9614009010101Cigar or cigarette holders and parts thereof, containing endangered wild animal ingredients (products made only from wild mammal teeth) (incl. wooden products)含濒危野生动物成分的烟嘴及其零件(仅指野生哺乳类牙齿制产品)(含木制品)
9614009010102Cigar or cigarette holders and parts thereof, containing endangered wild animal components (products made only from wild mammal teeth) (excluding wooden products)含濒危野生动物成分的烟嘴及其零件(仅指野生哺乳类牙齿制产品)(不含木制品)

9614.00.90.90Other cigarette or cigar holders and parts thereof其他烟嘴及其零件

Unit: kg
MFN import duty: 10%
Provisional import duty: None
General import duty: 130%
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.Material材质
3.Brand (Chinese or foreign names)品牌(中文或外文名称)
4.GTIN
5.CAS
6.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 20%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 8.5%
Serbia: 4%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 10%
Brunei: 10%
Cambodia: 10%
Laos: 10%
Malaysia: 10%
New Zealand: 10%
Singapore: 10%
Thailand: 10%
Vietnam: 10%
Indonesia: 10%
Philippines: 10%
Myanmar: 10%

CIQ codes

9614009090101Other cigar or cigarette holders and parts thereof (including wooden articles)其他烟嘴及其零件(含木制品)
9614009090102Other cigarette holders and parts thereof (excluding wooden articles)其他烟嘴及其零件(不含木制品)

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

Previous9613 90 00Parts One level up9614Smoking pipes (including pipe bowls) and cigar or cigarette holders and parts thereof Next9615 11 00Of hard rubber or 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 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.