Heading · Chapter 84 · Section XVI, Machinery and mechanical appliances
HS 8407Spark-ignition reciprocating or rotary internal combustion piston engines
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
- Customs duty
- 5% to 15%
- 15 tariff items
- GST now
- 18%
- or 5% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 2% to 18%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
8 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 |
|---|---|---|---|---|
| 8407 10 00 | Aircraft engines | 15% | 5% | units |
| 8407 21 00 | Outboard motors | 5% | 18% | units |
| 8407 29 00 | Other | 15% | 18% | units |
| 8407 31 | Of a cylinder capacity not exceeding 50 cc | 15% | 18% | units |
| 8407 32 | Of a cylinder capacity exceeding 50 cc but not exceeding 250 cc | 15% | 18% | units |
| 8407 33 | Of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc | 15% | 18% | units |
| 8407 34 | Of a cylinder capacity exceeding 1,000 cc | 15% | 18% | units |
| 8407 90 | Other engines | 15% | 18% | units |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 15 tariff items: 5% to 15%. 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
- Free: 15 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 18%, or 5% for some goods.
- Until 21 September 2025 28%, or 5%, 12% or 18% for some goods.
- Change: Down.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 394 | Spark-ignition reciprocating or rotary internal combustion piston engine [other than aircraft engines] | 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%, 18% or 28% | 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 |
|---|---|---|---|
| 8407 | Spark-ignition reciprocating or rotary internal combustion piston engines | 1.5% | — |
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: 15 tariff items
China: the same goods (8407)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 14 in force and 16 expired under 8407. 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 |
|---|---|---|---|---|---|---|
| 8407.10.10.10 | Dual-use controlled internal combustion aircraft engines for UAVs, 16KW<output power≤298kw16KW<输出功率≤298kw的两用物项管制的无人机专用航空器内燃引擎 | 2%MFN rate (no APTA concession on this line) | 2% | 13% | 13% | 3 |
| 8407.10.10.90 | Other aircraft internal combustion piston engines, of an output ≤ 298 kW其他输出功率≤298kw航空器内燃引擎 | 2%MFN rate (no APTA concession on this line) | 2% | 13% | 13% | None |
| 8407.10.20.10 | High-efficiency internal combustion engines for unmanned aircraft, airships, of an output > 298 kW输出功率>298kw的无人驾驶航空飞行器、无人驾驶飞艇用高效率内燃引擎 | 2%MFN rate (no APTA concession on this line) | 2% | 13% | 13% | 3 |
| 8407.10.20.90 | Other aircraft internal combustion piston engines, of an output > 298 kW其他输出功率>298kw航空器内燃引擎 | 2%MFN rate (no APTA concession on this line) | 2% | 13% | 13% | None |
| 8407.21.00.00 | Outboard spark-ignition engines for vessels船舶用舷外点燃式引擎 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 8407.29.00.00 | Other spark-ignition engines, n.e.s., for marine propulsion船舶用其他未列名点燃式引擎 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 8407.31.00.00 | Reciprocating piston engines, of a cylinder capacity <= 50 cc排气量≤50cc往复式活塞引擎 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | y4xA6M |
| 8407.32.00.00 | Reciprocating piston engines of a cylinder capacity > 50 cc but ≤ 250 cc50<排气量≤250cc往复式活塞引擎 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | y4xA6M |
| 8407.33.00.00 | Reciprocating piston engines, of a cylinder capacity > 250 cc but ≤ 1000 cc250<排气量≤1000cc往复活塞引擎 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | A6M |
| 8407.34.10.00 | Reciprocating piston engines for vehicles of a cylinder capacity of 1000<displacement≤3000cc1000<排气量≤3000cc车辆的往复式活塞引擎 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | A6M |
| 8407.34.20.00 | Reciprocating piston engines for vehicles, of a cylinder capacity > 3000 cc超3000cc车用往复式活塞引擎 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | 6 |
| 8407.90.10.00 | Biogas engines沼气发动机 | 7%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | None |
| 8407.90.90.31 | Spark-ignition engines for fork-lift trucks叉车用汽油发动机 | 9%China's provisional rate, lower than MFN | 18% | 13% | 13% | None |
| 8407.90.90.90 | Other reciprocating or rotary internal combustion piston engines其他往复或旋转式活塞内燃引擎 | 18%MFN rate (no APTA concession on this line) | 18% | 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
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.