Tariff item · Chapter 70 · Section XIII, Articles of stone, plaster, cement, asbestos, mica or similar materi…

HS 7014 00 20Optical elements

Glass and glassware › Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked

Customs duty
10%
Tariff rate
GST now
18%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
10% to 15%
On Indian goods
Landed costSearch codesDuty abroadRates as on 20 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 rate10%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)NilAssessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)10% of BCD, AIDC and Health CessBCD + AIDC
Integrated GST (IGST)18%Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
AgreementCustoms dutyGoods from
ASEAN–India FTA0%Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs0%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–Australia ECTA0%Australia
India–EFTA TEPA53/2025-Customs0%Iceland
India–Japan CEPA0%Japan
India–Korea CEPA0%South Korea
India–Malaysia CECA0%Malaysia
India–Sri Lanka FTA0%Sri Lanka
India–UAE CEPA0%United Arab Emirates
India–UK CETA29/2026-Customs0%United Kingdom
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
SAFTA5%Sri Lanka
India–EFTA TEPA52/2025-Customs6%Norway
India–EFTA TEPA51/2025-Customs7.14%Switzerland, Liechtenstein
India–Oman CEPA20/2026-Customs8%Oman
SAPTA9%Bangladesh, Bhutan, Sri Lanka, Maldives, Nepal

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026.

Clearance by other agencies

CBIC's Compliance Information Portal lists no other agency's clearance for imports of this item.

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

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 18%.
  • Until 21 September 2025 18%.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 253Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202518%1/2017-Central Tax (Rate)
From 22 Sep 202518%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 itemGoodsRateCap
7014Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked1.2%—

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 20 Oct 2026.

Export incentives (RoDTEP and RoSCTL)

  • RoDTEP, Appendix 4R (exports from the domestic tariff area): 1.4% of the FOB value, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.8% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.

*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION,THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Export policy (DGFT ITC(HS) Schedule 2)

  • Free.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 7014 00, and China's below.

China: the same goods (7014 00)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 2 expired under 7014 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
7014.00.10.00Blanks of optical elements for optical instruments光学仪器用光学元件毛坯10%MFN rate (no APTA concession on this line)10%13%0%None
7014.00.90.00Other signalling glassware, not optically worked其他未经光学加工的信号玻璃器15%MFN rate (no APTA concession on this line)15%13%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

7014.00.10Blanks of optical elements for optical instruments, not optically worked

7014.00.10.00Blanks of optical elements for optical instruments光学仪器用光学元件毛坯

Not optically worked, other than articles of heading 70.15未经光学加工的,品目7015的物品除外

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
0%
Updated by China
7 Sep 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.For optical instruments (specify name)用途(具体列明用于光学仪器名称)
  • 3.Optically worked or not是否经光学加工
  • 4.Dimensions规格尺寸
  • 5.GTIN
  • 6.CAS
  • 7.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
7%
Ecuador
8%
Serbia
4%
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
5.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 7014001000999Blanks of optical elements for optical instruments (not optically worked, other than articles of heading 7015)光学仪器用光学元件毛坯(未经光学加工的,品目7015的物品除外)

7014.00.90Signalling glassware and optical elements of glass, not optically worked

7014.00.90.00Other signalling glassware, not optically worked其他未经光学加工的信号玻璃器

Including optical elements of glass, excluding articles of heading 7015包括玻璃制光学元件,品目7015的物品除外

Unit
kg
MFN import duty
15%
Provisional import duty
None
General import duty
80%
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

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 (whether for optical instruments)用途(是否用于光学仪器)
  • 3.Optically worked or not是否经光学加工
  • 4.Dimensions规格尺寸
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
14%
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
12%
Ecuador
12.4%
Serbia
12%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
8.8%
Brunei
8.8%
Cambodia
8.8%
South Korea
8.8%
Laos
8.8%
Malaysia
8.8%
New Zealand
10.5%
Singapore
8.8%
Thailand
8.8%
Vietnam
8.8%
Japan
9.5%
Indonesia
8.8%
Philippines
8.8%
Myanmar
8.8%
CIQ codes
  • 7014009000999Other signalling glassware, not optically worked (including optical elements of glass, excluding articles of heading 7015)其他未经光学加工的信号玻璃器(包括玻璃制光学元件,品目7015的物品除外)
7014.00.90.01Filter glass滤波玻璃Expired

With anti-infrared and anti-reflection films带有抗红外和防反射薄膜的

Unit
kg
MFN import duty
15%
Provisional import duty
9%
General import duty
80%
Import VAT
13%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
7 Sep 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 (whether for optical instruments)用途(是否用于光学仪器)
  • 3.Dimensions规格尺寸
  • 4.Optically worked or not是否经光学加工
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
14%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
1.8%
Iceland
0%
Australia
0%
South Korea
3.5%
Georgia
0%
Mauritius
0%
RCEP rates
Australia
15.8%
Brunei
15.8%
Cambodia
15.8%
Laos
15.8%
Malaysia
15.8%
New Zealand
15.8%
Singapore
15.8%
Thailand
15.8%
Vietnam
15.8%
Japan
15.9%
CIQ codes
  • 7014009001999Filter glass (with infrared and anti-reflection film)滤波玻璃(带有抗红外和防反射薄膜的)
7014.00.90.90Other signalling glassware, not optically worked其他未经光学加工的信号玻璃器Expired

Including optical elements of glass, excluding articles of heading 7015包括玻璃制光学元件,品目7015的物品除外

Unit
kg
MFN import duty
15%
Provisional import duty
9%
General import duty
80%
Import VAT
13%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
7 Sep 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 (whether for optical instruments)用途(是否用于光学仪器)
  • 3.Dimensions规格尺寸
  • 4.Optically worked or not是否经光学加工
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
14%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
1.8%
Iceland
0%
Australia
0%
South Korea
3.5%
Georgia
0%
Mauritius
0%
RCEP rates
Australia
15.8%
Brunei
15.8%
Cambodia
15.8%
Laos
15.8%
Malaysia
15.8%
New Zealand
15.8%
Singapore
15.8%
Thailand
15.8%
Vietnam
15.8%
Japan
15.9%
CIQ codes
  • 7014009090999Other signalling glassware, not optically worked (including optical elements of glass, excluding articles of heading 7015)其他未经光学加工的信号玻璃器(包括玻璃制光学元件,品目7015的物品除外)

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

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.