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Tariff item · Chapter 98 · Section XXI, Works of art, collectors' pieces and antiques

HS 9803 00 00All dutiable articles, imported by a passenger or a member of a crew in his baggage

Project imports, laboratory chemicals, passengers baggage, personal importations by air or post, ship stores

Customs duty
100%
Tariff rate
GST now
0%
Import policy
Restricted
With a condition
Export policy
Free
Unit
kg
Duty in China
0%
On Indian goods
Landed costSearch codesDuty 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
DutyRateCharged on
Basic customs duty (BCD), MFN rate100%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)Not determinedAssessable value11/2021-Customs
Social Welfare Surcharge (SWS)Exempt (11/2018-Customs, S.No. 8G)BCD11/2018-Customs, S.No. 8G
Integrated GST (IGST)0%Assessable value + BCD + SWS

Lower duty under trade agreements

No trade agreement gives a lower rate than the duty above on this line.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

Import policy (DGFT ITC(HS))

  • Restricted.
  • Condition: As provided under Customs and Baggage Rules by saving clause 3(1)(h) of Foreign Trade (Exemption from Application of Rules in Certain Cases) Order, 1993
Notes on these rates
  • BCD is the statutory rate in CBIC's Customs Tariff (as on 30.06.2025): this tariff line is not in our snapshot of the Indian Trade Portal, so it is priced from CBIC's tariff instead. Exemption notifications (such as 45/2025-Customs) and tariff changes made after that edition, 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 not in the totals: 11/2021-Customs names these goods only in words or on a condition. For example S.No. 15D of 11/2021-Customs (Silver; Gold (other than those mentioned at Sl. Nos. 15B and 15C): 5%; dore bars (15B) and baggage (15C) excluded). Check the AIDC with your customs broker.
  • SWS is exempt under S.No. 8G of 11/2018-Customs, as amended by 07/2025-Customs.
  • 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.
  • Preferences that only the Indian Trade Portal lists, such as duty-free tariff preference for least-developed countries, are not shown for this line; agreement rates from CBIC's schedules still are.

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 0%.
  • Until 21 September 2025 0%.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 166Passenger baggageNil

History

GST rate history
PeriodRateNotification
Until 21 Sep 20250%2/2017-Central Tax (Rate)
From 22 Sep 20250%10/2025-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)

No All Industry Rate of drawback under heading 9803.

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): Not listed: this item earns nothing under it.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): Not listed: this item earns nothing under it.

Export policy (DGFT ITC(HS) Schedule 2)

  • Free.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 9803 00, and China's below.

China: the same goods (9803 00)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 4 expired under 9803 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 codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
9803.00.40.00Customised software for export出口的定制型软件0%MFN rate (no APTA concession on this line)0%0%0%None
9803.00.50.00Customized test reports, blueprints and similar articles, for export出口的定制型检测报告、蓝图及类似品0%MFN rate (no APTA concession on this line)0%0%0%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

9803.00.10Customised system software

9803.00.10.00Customised system software定制型系统软件Expired
Unit
set
MFN import duty
0%
Provisional import duty
None
General import duty
0%
Import VAT
0%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
4 Jan 2021
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state
  • 0.Other [non-mandatory element, please fill in according to actual situation]其他[非必报要素,请根据实际情况填报]
CIQ codes
  • 9803001000999Customized system software (operating system software forming the operating environment and platform for computer systems or other digital computing devices, supporting the running of application software)定制型系统软件(指构成计算机系统或其他数字计算装置运行环境，平台的操作系统软件，支持应用软件运行)

9803.00.20Customised support software

9803.00.20.00Customised support software定制型支撑软件Expired
Unit
set
MFN import duty
0%
Provisional import duty
None
General import duty
0%
Import VAT
0%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
4 Jan 2021
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state
  • 0.Other [non-mandatory element, please fill in according to actual situation]其他[非必报要素,请根据实际情况填报]
CIQ codes
  • 9803002000999Customized support software (software providing auxiliary functions such as application software design and system test operation between operating system software and application software)定制型支撑软件(指在操作系统软件和应用软件之间，提供应用软件设计、系统测试运行等辅助功能的软件)

9803.00.30Customised application software

9803.00.30.00Customised application software定制型应用软件Expired
Unit
set
MFN import duty
0%
Provisional import duty
None
General import duty
0%
Import VAT
0%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
4 Jan 2021
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state
  • 0.Other [non-mandatory element, please fill in according to actual situation]其他[非必报要素,请根据实际情况填报]
CIQ codes
  • 9803003000999Customised application software定制型应用软件

9803.00.40Export of customized software (excluding software embedded in or integrated with products)

9803.00.40.00Customised software for export出口的定制型软件
Unit
set
MFN import duty
0%
Provisional import duty
None
General import duty
0%
Import VAT
0%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 2026
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

CIQ codes
  • 9803004000999Export of customized software (excluding software embedded in or integrated with products)出口的定制型软件(不包括与产品固化或集成为一体的软件)

9803.00.50Customized test reports, blueprints and similar articles, for export

9803.00.50.00Customized test reports, blueprints and similar articles, for export出口的定制型检测报告、蓝图及类似品
Unit
piece
MFN import duty
0%
Provisional import duty
None
General import duty
0%
Import VAT
0%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 2026
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

CIQ codes
  • 9803005000999Customized test reports, blueprints and similar articles, for export出口的定制型检测报告、蓝图及类似品

9803.00.90Other custom-made software

9803.00.90.00Other custom-made software其他定制型软件Expired
Unit
set
MFN import duty
0%
Provisional import duty
None
General import duty
0%
Import VAT
0%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
4 Jan 2021
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state
  • 0.Other [non-mandatory element, please fill in according to actual situation]其他[非必报要素,请根据实际情况填报]
CIQ codes
  • 9803009000999Other custom-made software其他定制型软件

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

Previous9802 00 00Laboratory chemicalsOne level up9803All dutiable articles, imported by a passenger or a member of a crew in his baggageNext9804 10 00Drugs and medicines

Sources

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.