Heading · Chapter 84 · Section XVI, Machinery and mechanical appliances
HS 8401Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
- Customs duty
- 7.5%
- 4 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Restricted
- Export policy
- Free
- Unit
- F/S or kg
- Duty in China
- 0% to 2%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
4 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 8401 10 00 | Nuclear reactors | 7.5% | 5% or 18% | kg |
| 8401 20 00 | Machinery and apparatus for isotopic separation, and parts thereof | 7.5% | 5% or 18% | kg |
| 8401 30 00 | Fuel elements (cartridges), non-irradiated gi | 7.5% | 5% or 18% | F/S |
| 8401 40 00 | Parts of nuclear reactors | 7.5% | 5% or 18% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 4 tariff items: 7.5%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026. 1 earlier measure has ended.
Import policy (DGFT ITC(HS)) of its tariff items
- Restricted: 4 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5% or 18%, depending on the goods.
- Until 21 September 2025 5%, 12% or 18%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 421 | Fuel elements (cartridges), non-irradiated, for nuclear reactors | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 388 | Nuclear reactors; machinery and apparatus for isotopes separation | 18% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 437 | Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 8/2017- Integrated Tax (Rate), dated 28th June, 2017 [G.S.R. 683(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 479 | Disposable sterilized dialyzer or micro barrier of artificial kidney | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 386 | Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP | 18% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 387 | Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps | 18% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 473 | E-waste Explanation.- For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E- Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in part if discarded as waste by the consumer or bulk consumer | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5%, 12% or 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% or 18% | 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 |
|---|---|---|---|
| 8401 | Nuclear reactors; fuel elements (cartridges), non- irradiated, for nuclear reactors; machinery and apparatus for isotopic separation | Nil | — |
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 policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 4 tariff items
China: the same goods (8401)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 8 in force and 3 expired under 8401. 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 |
|---|---|---|---|---|---|---|
| 8401.10.00.00 | nuclear reactors核反应堆 | 2%MFN rate (no APTA concession on this line) | 2% | 13% | 13% | 3 |
| 8401.20.00.00 | Isotope separation machinery, apparatus and parts thereof同位素分离机器、装置及其零件 | 1%MFN rate (no APTA concession on this line) | 1% | 13% | 13% | 3 |
| 8401.30.10.00 | Unirradiated fuel elements未辐照燃料元件 | 0%China's provisional rate, lower than MFN | 2% | 13% | 13% | 3 |
| 8401.30.90.00 | Parts of non-irradiated fuel elements未辐照燃料元件的零件 | 1%MFN rate (no APTA concession on this line) | 1% | 13% | 13% | None |
| 8401.40.10.00 | Non-irradiated components for nuclear reactors核反应堆未辐照相关组件 | 1%MFN rate (no APTA concession on this line) | 1% | 13% | 13% | None |
| 8401.40.20.00 | Nuclear reactor internal components核反应堆堆内构件 | 1%MFN rate (no APTA concession on this line) | 1% | 13% | 13% | 3 |
| 8401.40.90.40 | Pressure vessels, specially designed or prepared for containing a nuclear reactor core (including their top plates); control rods, support or suspension structures, rod drive mechanisms or rod guide tubes, for nuclear reactor fission processes; nuclear reactor pressure tubes.专门设计或制造来用于容纳核反应堆堆芯的压力容器(包括其顶板) ；专用于核反应堆裂变过程的控制棒、支承结构或悬吊结构、棒驱动器或棒导向管；核反应堆压力管 | 1%MFN rate (no APTA concession on this line) | 1% | 13% | 13% | 3 |
| 8401.40.90.90 | Other parts of nuclear reactors其他核反应堆零件 | 1%MFN rate (no APTA concession on this line) | 1% | 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.
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
Previous8311Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal sprayingOne level upChapter 84Nuclear reactors, boilers, machinery and mechanical appliances; parts thereofNext8402Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers
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'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
- 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.