Subheading · Chapter 84 · Section XVI, Machinery and mechanical appliances

HS 8407 34Spark-ignition reciprocating or rotary internal combustion piston engines: of a cylinder capacity exceeding 1,000 cc

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Customs duty: 15%; 2 tariff items
GST now: 18%; or 5% for some goods
Import policy: Free
Export policy: Free
Unit: units
Duty in China: 6.5%; On Indian goods

Search codes Duty abroadRates as on 20 Oct 2026

Codes under this subheading

2 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
Code	Description	Customs duty	GST now	Unit
8407 34 10	For motor cars	15%	18%	units
8407 34 90	Other	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 2 tariff items: 15%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026. 1 earlier measure has ended.

Import policy (DGFT ITC(HS)) of its tariff items

Free: 2 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

GST rate rules in force
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

GST rate 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)

All Industry Rates of duty drawback under this heading
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 20 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

Free: 2 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 8407 34, and China's below.

China: the same goods (8407 34)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 5 expired under 8407 34. 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
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

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

8407.34.10Reciprocating piston engines for vehicles, of a cylinder capacity > 1000 ml but ≤ 3000 ml

8407.34.10.00Reciprocating 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

Spark-ignition reciprocating piston engines for vehicles of Chapter 87第87章所列车辆的点燃往复式活塞发动机

Unit: unit / kg
MFN import duty: 10%
Provisional import duty: None
General import duty: 70%
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
6Old mechanical and electrical products banned from import旧机电产品禁止进口

Inspection and quarantine

MImport commodity inspection进口商品检验

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用途
3.Cubic capacity排气量
4.Fuel type燃料类型
5.Applicable models (for XX brand XX model)适用车型(适用于XX品牌XX车型)
6.Condition (finished product, complete knock-down sets)状态(成品、成套散件)
7.Brand (Chinese or foreign names)品牌(中文或外文名称)
8.Part number零部件编号
9.GTIN
10.CAS
11.Other其他

China's agreement rates

ASEAN: 5%
Chile: 0%
Pakistan: 7%
New Zealand: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 4%
Georgia: 0%
Mauritius: 0%
Maldives: 6%
Cambodia: 5%
Nicaragua: 7%
Ecuador: 8.2%
Serbia: 4%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 6.5%

RCEP rates

Australia: 8.8%
Brunei: 8.8%
Cambodia: 8.8%
South Korea: 10%
Laos: 8.8%
Malaysia: 8.8%
New Zealand: 9%
Singapore: 8.8%
Thailand: 8.8%
Vietnam: 8.8%
Indonesia: 8.8%
Philippines: 8.8%
Myanmar: 8.8%

CIQ codes

8407341000101Reciprocating piston engines for vehicles with a cylinder capacity of >1000cc but ≤3000cc (spark-ignition reciprocating piston engines for vehicles of Chapter 87) (other vehicle parts)1000<排气量≤3000cc车辆的往复式活塞引擎(第87章所列车辆的点燃往复式活塞发动机)(其他车辆零部件)
8407341000102Spark-ignition reciprocating piston engines for vehicles of Chapter 87, with a cylinder capacity > 1000 cc but <= 3000 cc (Petrol engines)1000<排气量≤3000cc车辆的往复式活塞引擎(第87章所列车辆的点燃往复式活塞发动机)(汽油发动机)

8407.34.10.01Spark-ignition reciprocating piston engines for vehicles of Chapter 87, with fuel stratified injection (FSI), of a cylinder capacity >1000 cc but ≤3000 cc燃油分层喷射(FSI)的汽油发动机,1000<排气量≤3000cc(第87章所列车辆的点燃往复式活塞发动机 )Expired

Spark-ignition reciprocating piston engines for vehicles of Chapter 87第87章所列车辆的点燃往复式活塞发动机

Unit: unit
MFN import duty: 10.0%
Provisional import duty: None
General import duty: 70.0%
Import VAT: 17.0%
Consumption tax: 0.0%
Export duty: 0.0%
Provisional export duty: None
Export VAT rebate: 17.0%
Updated by China: 30 Dec 2018

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
6Old mechanical and electrical products banned from import旧机电产品禁止进口
OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)

Inspection and quarantine

LCivil commodities inbound verification (CCC)入境民用商品认证
MImport commodity inspection进口商品检验
NExport commodity inspection出口商品检验

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 6.5%
Chile: 0%
Pakistan: 7%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 6.5%
Georgia: 0%
Mauritius: 0%

8407.34.10.02Expired

Unit: None
MFN import duty: None
Provisional import duty: None
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 6.5%
Chile: 0%
Pakistan: 7%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 6.5%
Georgia: 0%
Mauritius: 0%

8407.34.10.90Reciprocating piston engines for vehicles of a cylinder capacity of > 1000 cc but ≤ 3000 cc (spark-ignition reciprocating piston engines for vehicles of Chapter 87)1000<排气量≤3000cc车辆的往复式活塞引擎(第87章所列车辆的点燃往复式活塞发动机 )Expired

Spark-ignition reciprocating piston engines for vehicles of Chapter 87第87章所列车辆的点燃往复式活塞发动机

Unit: unit
MFN import duty: 10.0%
Provisional import duty: None
General import duty: 70.0%
Import VAT: 17.0%
Consumption tax: 0.0%
Export duty: 0.0%
Provisional export duty: None
Export VAT rebate: 17.0%
Updated by China: 30 Dec 2018

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
6Old mechanical and electrical products banned from import旧机电产品禁止进口
OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)

Inspection and quarantine

LCivil commodities inbound verification (CCC)入境民用商品认证
MImport commodity inspection进口商品检验
NExport commodity inspection出口商品检验

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 6.5%
Chile: 0%
Pakistan: 7%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 6.5%
Georgia: 0%
Mauritius: 0%

8407.34.20Reciprocating piston engines for vehicles, of a cylinder capacity exceeding 3,000 ml

8407.34.20.00Reciprocating piston engines for vehicles, of a cylinder capacity > 3000 cc超3000cc车用往复式活塞引擎

Spark-ignition reciprocating piston engines for vehicles of Chapter 87第87章所列车辆用的点燃往复式活塞发动机

Unit: unit / kg
MFN import duty: 10%
Provisional import duty: None
General import duty: 35%
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

6Old mechanical and electrical products banned from import旧机电产品禁止进口

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用途
3.Cubic capacity排气量
4.Fuel type燃料类型
5.Applicable models (for XX brand XX model)适用车型(适用于XX品牌XX车型)
6.Condition (finished product, complete knock-down sets)状态(成品、成套散件)
7.Brand (Chinese or foreign names)品牌(中文或外文名称)
8.Part number零部件编号
9.GTIN
10.CAS
11.Other其他

China's agreement rates

ASEAN: 5%
Chile: 0%
Pakistan: 7%
New Zealand: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 4%
Georgia: 0%
Mauritius: 0%
Maldives: 6%
Cambodia: 0%
Serbia: 4%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 6.5%

CIQ codes

8407342000101Reciprocating piston engines for vehicles exceeding 3000cc (spark-ignition reciprocating piston engines for vehicles of Chapter 87) (engines)超3000cc车用往复式活塞引擎(第87章所列车辆用的点燃往复式活塞发动机)(发动机)
8407342000102Spark-ignition reciprocating piston engines for vehicles of Chapter 87, of a cylinder capacity >3000 cc超3000cc车用往复式活塞引擎(第87章所列车辆用的点燃往复式活塞发动机)(汽油发动机)

8407.34.20.10Natural gas engines, of a cylinder capacity >= 5.9 litres排气量≥5.9升的天然气发动机Expired

Spark-ignition reciprocating piston engines for vehicles of Chapter 87第87章所列车辆用的点燃往复式活塞发动机

Unit: unit / kg
MFN import duty: 10%
Provisional import duty: None
General import duty: 35%
Import VAT: 13%
Consumption tax: None
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 1 Jan 2025

Licences and certificates

6Old mechanical and electrical products banned from import旧机电产品禁止进口

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用途
3.Cubic capacity排气量
4.Fuel type燃料类型
5.Condition (finished product, complete knock-down sets)状态(成品、成套散件)
6.Applicable models (for XX brand XX model)适用车型(适用于XX品牌XX车型)
7.Brand (Chinese or foreign names)品牌(中文或外文名称)
8.Part number零部件编号
9.GTIN
10.CAS
11.Other其他

China's agreement rates

ASEAN: 5%
Chile: 0%
Pakistan: 7%
New Zealand: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 6%
Georgia: 0%
Mauritius: 0%

CIQ codes

8407342010101Natural gas engines of a cylinder capacity >=5.9 litres (spark-ignition reciprocating piston engines for vehicles of Chapter 87) (other vehicle parts)排气量≥5.9升的天然气发动机(第87章所列车辆用的点燃往复式活塞发动机)(其他车辆零部件)
8407342010102Natural gas engines of a cylinder capacity ≥5.9 litres (spark-ignition reciprocating piston engines for vehicles of Chapter 87) (petrol engines)排气量≥5.9升的天然气发动机(第87章所列车辆用的点燃往复式活塞发动机)(汽油发动机)

8407.34.20.90Other reciprocating piston engines for vehicles, of a cylinder capacity > 3,000 cc其他超3000cc车用往复式活塞引擎Expired

Spark-ignition reciprocating piston engines for vehicles of Chapter 87第87章所列车辆用的点燃往复式活塞发动机

Unit: unit / kg
MFN import duty: 10%
Provisional import duty: None
General import duty: 35%
Import VAT: 13%
Consumption tax: None
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 1 Jan 2025

Licences and certificates

6Old mechanical and electrical products banned from import旧机电产品禁止进口

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用途
3.Cubic capacity排气量
4.Fuel type燃料类型
5.Condition (finished product, complete knock-down sets)状态(成品、成套散件)
6.Applicable models (for XX brand XX model)适用车型(适用于XX品牌XX车型)
7.Brand (Chinese or foreign names)品牌(中文或外文名称)
8.Part number零部件编号
9.GTIN
10.CAS
11.Other其他

China's agreement rates

ASEAN: 5%
Chile: 0%
Pakistan: 7%
New Zealand: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 6%
Georgia: 0%
Mauritius: 0%

CIQ codes

8407342090101Other reciprocating piston engines for vehicles > 3000cc (spark-ignition reciprocating piston engines for vehicles of Chapter 87) (other vehicle parts and accessories)其他超3000cc车用往复式活塞引擎(第87章所列车辆用的点燃往复式活塞发动机)(其他车辆零部件)
8407342090102Other spark-ignition reciprocating piston engines for vehicles of Chapter 87, of a cylinder capacity > 3000 cc (petrol engines)其他超3000cc车用往复式活塞引擎(第87章所列车辆用的点燃往复式活塞发动机)(汽油发动机)

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

Previous8407 33Of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc One level up8407Spark-ignition reciprocating or rotary internal combustion piston engines Next8407 90Other engines

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 19 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.