Tariff item · Chapter 84 · Section XVI, Machinery and mechanical appliances

HS 8415 10 90Air conditioning machines, comprising a motor driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated: other

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof › Of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or split-system,

Customs duty: 20%; Tariff rate
GST now: 18%
Import policy: Prohibited; With a condition
Export policy: Free
Unit: units
Duty in China: 5.2%; On Indian goods

Landed cost Search codes Duty 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
Duty	Rate	Charged on
Basic customs duty (BCD), MFN rate	20%	Assessable value
Agriculture Infrastructure and Development Cess (AIDC)	Nil	Assessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)	10% of BCD, AIDC and Health Cess	BCD + AIDC
Integrated GST (IGST)	18%	Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
Agreement	Customs duty	Goods from
Duty-free tariff preference for LDCs	0%	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–Sri Lanka FTA	0%	Sri Lanka
India–Thailand Early Harvest Scheme	0%	Thailand
SAFTA	0%	Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
ASEAN–India FTA	5%	Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
India–Malaysia CECA	5%	Malaysia
SAFTA	5%	Sri Lanka
India–EFTA TEPA52/2025-Customs	12%	Norway
India–UAE CEPA	12%	United Arab Emirates
India–EFTA TEPA51/2025-Customs	14.29%	Switzerland, Iceland, Liechtenstein
India–MERCOSUR PTA	16%	Argentina, Brazil, Paraguay, Uruguay
India–Oman CEPA20/2026-Customs	18%	Oman
India–UK CETA29/2026-Customs	18%	United Kingdom

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

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

Clearance by other agencies

Directorate General Of Foreign Trade (DGFT): a clearance or certificate before the goods arrive, under The Foreign Trade (Developmentand Regulation) Act, 1992. The Foreign Trade (Development & Regulations) Amendment Act, 2010.the Foreign Trade (Regulation) Rules, 1993 and the Foreign Trade Regulation) amendment Rules, 2015.
Ministry Of Environment, Forest & Climate Change (MOEF): a clearance or certificate before the goods arrive, under Hazardous and other waste(Management and Transboundary Movement )Rules, 2016, The Environment (Protection) Act, 1986, amended 1991 and The Environment (Protection) Rules, 1986.

"*IS1391(Part1):2017 is Applicable on Room Air Conditioners Unitary Air Conditioners. IS1391(Part2):2018 is Applicable on Room Air Conditioners Split Air Conditioners. IS8148:2018 is Applicable On Ducted and Package Air Conditioners WEF 01-10-2023.Goods or Articles shall conform to the corresponding Ind Std and shall bear the Standard Mark under a Licence from the Bureau as per Scheme I Of Schedule II Of the BIS (CA) Regulations 2018 under the Air Conditioner and its related parts Hermetic Compressor and Temperature Sensing Controls (QC) Second Amendment Order 2026.For Exemptions Refer Para 2 of following S.O.4354(E) Dt5-12-2019, 1518(E) Dt 18-5-2020, 4671(E) Dt 22-12-20, 5095(E) 8-12-21, 5972(E) Dt 21-12-22, 32(E) Dt 02-01-24, 695(E) Dt 11-2-25, 1815(E) Dt 22-4-25, 2324(E) dt 8-5-26 and 5438(E) Dt 01-10-26 as amended from time to time*As per ITC(HS) Import Policy, Import of Air Conditioner with Refrigerants is Prohibited.Refer DGFT Ntfn 41/2015-20 Dt 15-10-2020*As per Rule 10(1a) Of ODS Rules(As Amended), Import of Air-Conditioning and Refrigeration Equipments and Other Products Containing Group VI Ozone Depleting Substances Is Prohibited from 01-07-2015[SO670(E) Dt 19-07-2000 & 1033(E) 13-03-2014.].Also Refer General Note 8(A) Of Policy*As Per Para 2.31 Of FTP, Import of Second Hand Capital Goods viz. Air Conditioners is Restricted* Vfy, Extended Producers Responsibility (EPR) Authorization, For Import Of Air-Conditioners Excluding Centralised Air Conditioning Plants.Refer Schedule-I Of E-Waste Management Rules 2022.Refer G.S.R.801(E) 02-11-2022.EPR does not apply to Micro Enterprises as Defined In MSMED Act 2006*Ensure Compliance Of The Bureau Of Energy Efficiency (Appliance Labeling And Compliance) Regulations,2026 Issued Vide Notification No.5506/Bee/S&L/Al/2025-26 Dt.26.12.2025*Ensure Compliance of the Transition Facilitation (QC) Order 2026 for Quality Control Orders specified in the Schedule appended to S.O.3417(E) dated 25-06-2026, if applicable*"

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

Import policy (DGFT ITC(HS))

Prohibited under DGFT 41/2015-2020 of 15 Oct 2020.
Condition: Only import of Air Conditioners with refrigerants is 'Prohibited'.

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 28%.
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. 404	Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated	18%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	28%	1/2017-Central Tax (Rate)
From 22 Sep 2025	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
8415	Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated	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 incentives (RoDTEP and RoSCTL)

RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.5% of the FOB value, until 31 Dec 2026.
RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.3% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

Ministry Of Environment, Forest & Climate Change (MOEF): a clearance or certificate before export, under Hazardous and other waste(Management and Transboundary Movement )Rules, 2016, The Environment (Protection) Act, 1986, amended 1991 and The Environment (Protection) Rules, 1986.
Directorate General Of Foreign Trade (DGFT): a clearance or certificate before export, under The Foreign Trade (Developmentand Regulation) Act, 1992. The Foreign Trade (Development & Regulations) Amendment Act, 2010.the Foreign Trade (Regulation) Rules, 1993 and the Foreign Trade Regulation) amendment Rules, 2015.

*EXPORT OF ITEMS LISTED IN CATEGORY 3B/3D OF APPENDIX 3 OF THE SCOMET LIST IS RESTRICTED AND REGULATED UNDER SCOMET.*EXPORT OF WASTES IS SUBJECT TO COMPLIANCE OF RULES 12 & 14 OF THE HAZARDOUS WASTE (MANAGEMENT & TRANSBOUNDRY MOVEMENT) RULES, 2016.*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.*REFER DGFT PUBLIC NOTICE NO 31/2015-20 DTD 14-10-22 FOR INCLUSION OF PARAGRAPH 2.79C (D) IN THE HBP OF THE FOREIGN TRADE POLICY (FTP) 2015-20 TO NOTIFY THE PROCEDURE FOR GENERAL AUTHORISATION FOR EXPORT AFTER REPAIR IN INDIA (GAER) FOR EXPORT OF SAME IMPORTED SCOMET ITEMS TO SAME ENTITY ABROAD UNDER GAER**REFER DGFT PN NO 51/2015-20 DT 17-01-2023 WHEREIN THE EXISTING STOCK AND SALE POLICY UNDER PARA 2.79A OF THE HBP OF THE FTP 2015-20 HAS BEEN AMENDED TO REVISE THE APPLICABILITY OF THE POLICY FOR EXPORT FROM THE INDIAN SUBSIDIARY OF FOREIGN COMPANY (APPLICANT EXPORTER) TO ITS FOREIGN PARENT/ANOTHER SUBSIDIARY OF FOREIGN PARENT COMPANY AND ALLOW REPEAT ORDER AUTHORIZATION UNDER THE STOCK AND SALE POLICY, FOR GRANT OF AUTHORIZATION FOR BULK EXPORT OF SCOMET ITEMS (EXCLUDING CATEGORY 0, CATEGORY 3A4001, CATEGORY 6 AND TRANSFER OF TECHNOLOGY UNDER ANY CATEGORY) FROM AN INDIAN EXPORTER TO AN ENTITY ABROAD (HEREINAFTER REFERRED TO AS STOCKIST) FOR SUBSEQUENT TRANSFER TO THE ULTIMATE END USERS AS PER CONDITIONS LAID DOWN*

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 8415 10, and China's below.

China: the same goods (8415 10)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force and 2 expired under 8415 10. 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
8415.10.10.00	Self-contained air conditioning machines, window or wall types, or for mounting on ceilings or floors独立式空气调节器,窗式、壁式、置于天花板或地板上的	5.2%APTA rate, with an APTA certificate of origin	8%	13%	13%	ALM
8415.10.21.00	Split-system air conditioners, window or wall types, ceiling or floor standing, of a cooling capacity ≤ 4000 kcal/h制冷量≤4千大卡/时分体式空调,窗式、壁式、置于天花板或地板上的	5.2%APTA rate, with an APTA certificate of origin	8%	13%	13%	ALM
8415.10.22.10	Split-system air conditioners, window, wall, ceiling or floor-standing type, with cooling capacity >4000 kcal/h but ≤12046 kcal/h4000大卡/时<制冷量≤12046大卡/时分体式空调,窗式、壁式、置于天花板或地板上的	5.2%APTA rate, with an APTA certificate of origin	8%	13%	13%	ALM
8415.10.22.90	Other split-system, window or wall type, or for mounting on ceilings or floors, air conditioning machines, of a refrigerating capacity > 12,046 kcal/h其他制冷量>12046大卡/时分体式空调,窗式、壁式、置于天花板或地板上的	5.2%APTA rate, with an APTA certificate of origin	8%	13%	13%	ALM

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

8415.10.10Self-contained window, wall, ceiling or floor-standing air conditioning machines

8415.10.10.00Self-contained air conditioning machines, window or wall types, or for mounting on ceilings or floors独立式空气调节器,窗式、壁式、置于天花板或地板上的

Air conditioning machines, incorporating a fan, and elements for changing the temperature and humidity, including those in which the humidity cannot be separately regulated装有电扇及调温、调湿装置,包括不能单独调湿的空调器

Unit: unit / kg
MFN import duty: 8%
Provisional import duty: None
General import duty: 130%
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

Inspection and quarantine

LCivil commodities inbound verification (CCC)民用商品入境验证
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.Mounting (window, wall, ceiling or floor)安装方式(窗式、壁式、置于天花板或地板上)
3.Self-contained type是否为独立式
4.Brand (Chinese or foreign names)品牌(中文或外文名称)
5.Model型号
6.GTIN
7.CAS
8.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: 3.2%
Ecuador: 5.6%
Serbia: 3.2%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 5.2%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 7.5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 8.2%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

8415101000101Self-contained window or wall-type air conditioning machines (incorporating a motor-driven fan and elements for changing the temperature and humidity, including those which cannot independently regulate humidity) (self-contained window air conditioners, Class I appliances)独立窗式或壁式空气调节器(装有电扇及调温、调湿装置,包括不能单独调湿的空调器)(独立窗式空调调节器I类器具)
8415101000102Self-contained window or wall-type air conditioning machines (with fan, and devices for changing the temperature and humidity, including those which cannot separately regulate humidity) (Window AC unit, Class II appliance)独立窗式或壁式空气调节器(装有电扇及调温、调湿装置,包括不能单独调湿的空调器)(独立窗式空调调节器II类器具)
8415101000103Self-contained window or wall type air conditioning machines (incorporating a motor-driven fan and elements for changing the temperature and humidity, including those in which the humidity cannot be separately regulated) (self-contained window type air conditioners, Class III appliances)独立窗式或壁式空气调节器(装有电扇及调温、调湿装置,包括不能单独调湿的空调器)(独立窗式空调调节器III类器具)
8415101000104Self-contained window or wall type air conditioning machines (incorporating a motor-driven fan and elements for changing the temperature and humidity, including those in which the humidity cannot be separately regulated) (self-contained window type air conditioning machines, Class 0I appliances)独立窗式或壁式空气调节器(装有电扇及调温、调湿装置,包括不能单独调湿的空调器)(独立窗式空调调节器0I类器具)
8415101000105Self-contained window or wall-type air conditioning machines (incorporating a motor-driven fan and elements for changing the temperature and humidity, including those which cannot independently regulate humidity) (self-contained window air conditioners, Class 0 appliances)独立窗式或壁式空气调节器(装有电扇及调温、调湿装置,包括不能单独调湿的空调器)(独立窗式空调调节器0类器具)
8415101000106Self-contained window or wall-type air conditioning machines (with fan, and devices for changing the temperature and humidity, including those which cannot separately regulate humidity) (Split-type air conditioners, Class I)独立窗式或壁式空气调节器(装有电扇及调温、调湿装置,包括不能单独调湿的空调器)(分体空调调节器I类器具)
8415101000107Self-contained window or wall type air conditioning machines (with fan, temperature and humidity control, incl. those not separately controlling humidity) (Split-system air conditioners, Class II appliances)独立窗式或壁式空气调节器(装有电扇及调温、调湿装置,包括不能单独调湿的空调器)(分体空调调节器II类器具)
8415101000108Self-contained window or wall-type air conditioning machines (incorporating a motor-driven fan and elements for changing the temperature and humidity, including those which cannot independently regulate humidity) (split air conditioners, Class III appliances)独立窗式或壁式空气调节器(装有电扇及调温、调湿装置,包括不能单独调湿的空调器)(分体空调调节器III类器具)
8415101000109Self-contained window or wall type air conditioning machines (with fan, temperature and humidity control, incl. those not separately controlling humidity) (Split-system air conditioners, Class 0I appliances)独立窗式或壁式空气调节器(装有电扇及调温、调湿装置,包括不能单独调湿的空调器)(分体空调调节器0I类器具)
8415101000110Self-contained window or wall-type air conditioning machines (with fan, and devices for changing the temperature and humidity, including those which cannot separately regulate humidity) (Split-type air conditioners, Class 0)独立窗式或壁式空气调节器(装有电扇及调温、调湿装置,包括不能单独调湿的空调器)(分体空调调节器0类器具)
8415101000999Self-contained air conditioning machines, window or wall type, or for mounting on ceilings or floors (incorporating a motor-driven fan and elements for changing the temperature and humidity, including those in which the humidity cannot be separately regulated)独立式空气调节器,窗式、壁式、置于天花板或地板上的(装有电扇及调温、调湿装置,包括不能单独调湿的空调器)

8415.10.21Split-system, window or wall type, or for mounting on ceilings or floors, air conditioning machines, of a refrigerating capacity ≤ 4,000 kcal/h

8415.10.21.00Split-system air conditioners, window or wall types, ceiling or floor standing, of a cooling capacity ≤ 4000 kcal/h制冷量≤4千大卡/时分体式空调,窗式、壁式、置于天花板或地板上的

Unit: unit / kg
MFN import duty: 8%
Provisional import duty: None
General import duty: 130%
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

Inspection and quarantine

LCivil commodities inbound verification (CCC)民用商品入境验证
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.Mounting (window, wall, ceiling or floor)安装方式(窗式、壁式、置于天花板或地板上)
3.Split-system type是否为分体式
4.Cooling capacity制冷量
5.Brand (Chinese or foreign names)品牌(中文或外文名称)
6.Model型号
7.GTIN
8.CAS
9.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: 3.2%
Ecuador: 0%
Serbia: 3.2%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 5.2%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 7.5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 8.2%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

8415102100101Split-system air conditioning machines, window or wall type, of a refrigerating capacity ≤4000 kcal/h (incorporating a fan and devices for changing the temperature and humidity, including air conditioners incapable of separately regulating humidity) (Split-system air conditioners, Class I appliances)制冷量≤4千大卡/时分体式空调,窗式或壁式(装有电扇及调温、调湿装置,包括不能单独调湿的空调器)(分体空调调节器I类器具)
8415102100102Split-system, window or wall-type air conditioning machines, with a cooling capacity ≤4,000 kcal/h (incorporating a fan and devices for changing the temperature and humidity, including those which cannot independently regulate humidity) (split air conditioner regulators, Class II appliances)制冷量≤4千大卡/时分体式空调,窗式或壁式(装有电扇及调温、调湿装置,包括不能单独调湿的空调器)(分体空调调节器II类器具)
8415102100103Split-system air conditioners with a cooling capacity ≤ 4000 kcal/h, window or wall type (incorporating a fan and devices for changing the temperature and humidity, including air conditioners which cannot separately regulate humidity) (split air conditioner regulators, Class III appliances)制冷量≤4千大卡/时分体式空调,窗式或壁式(装有电扇及调温、调湿装置,包括不能单独调湿的空调器)(分体空调调节器III类器具)
8415102100104Split-system, window or wall-type air conditioning machines, with a cooling capacity ≤4,000 kcal/h (incorporating a fan and devices for changing the temperature and humidity, including those which cannot independently regulate humidity) (split air conditioner regulators, Class 0I appliances)制冷量≤4千大卡/时分体式空调,窗式或壁式(装有电扇及调温、调湿装置,包括不能单独调湿的空调器)(分体空调调节器0I类器具)
8415102100105Split-system air conditioning machines, window or wall type, of a refrigerating capacity ≤4000 kcal/h (incorporating a fan and devices for changing the temperature and humidity, including air conditioners incapable of separately regulating humidity) (Split-system air conditioners, Class 0 appliances)制冷量≤4千大卡/时分体式空调,窗式或壁式(装有电扇及调温、调湿装置,包括不能单独调湿的空调器)(分体空调调节器0类器具)
8415102100999Air conditioning machines, split-system, window or wall type, self-contained or for mounting in ceilings or floors, incorporating a motor-driven fan and elements for changing the temperature and humidity, including those in which the humidity cannot be separately regulated, with a refrigerating capacity ≤ 4,000 kcal/h制冷量≤4千大卡/时分体式空调,窗式、壁式、置于天花板或地板上的(装有电扇及调温、调湿装置,包括不能单独调湿的空调器)

8415.10.22Split-system, window or wall type, or for mounting on ceilings or floors, air conditioning machines, of a refrigerating capacity > 4,000 kcal/h

8415.10.22.10Split-system air conditioners, window, wall, ceiling or floor-standing type, with cooling capacity >4000 kcal/h but ≤12046 kcal/h4000大卡/时<制冷量≤12046大卡/时分体式空调,窗式、壁式、置于天花板或地板上的

Unit: unit / kg
MFN import duty: 8%
Provisional import duty: None
General import duty: 90%
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

Inspection and quarantine

LCivil commodities inbound verification (CCC)民用商品入境验证
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.Mounting (window, wall, ceiling or floor)安装方式(窗式、壁式、置于天花板或地板上)
3.Split-system type是否为分体式
4.Cooling capacity制冷量
5.Brand (Chinese or foreign names)品牌(中文或外文名称)
6.Model型号
7.GTIN
8.CAS
9.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: 3.2%
Ecuador: 3.2%
Serbia: 3.2%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 5.2%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 7.5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 8.2%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

8415102210999Split-system air conditioners with cooling capacity >4000 kcal/h but ≤12046 kcal/h (14000W), window or wall type, self-contained or for mounting in ceilings or floors (incorporating a motor-driven fan and elements for changing the temperature and humidity, including those in which the humidity cannot be separately regulated) (Split air conditioner regulator Class I appliance)4000大卡/时<制冷量≤12046大卡/时(14000W)分体式空调,窗式、壁式、置于天花板或地板上的(装有电扇及调温、调湿装置,包括不能单独调湿的空调器)(分体空调调节器I类器具)

8415.10.22.90Other split-system, window or wall type, or for mounting on ceilings or floors, air conditioning machines, of a refrigerating capacity > 12,046 kcal/h其他制冷量>12046大卡/时分体式空调,窗式、壁式、置于天花板或地板上的

Unit: unit / kg
MFN import duty: 8%
Provisional import duty: None
General import duty: 90%
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

Inspection and quarantine

LCivil commodities inbound verification (CCC)民用商品入境验证
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.Mounting (window, wall, ceiling or floor)安装方式(窗式、壁式、置于天花板或地板上)
3.Split-system type是否为分体式
4.Cooling capacity制冷量
5.Brand (Chinese or foreign names)品牌(中文或外文名称)
6.Model型号
7.GTIN
8.CAS
9.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: 3.2%
Ecuador: 3.2%
Serbia: 3.2%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 5.2%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 7.5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 8.2%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

8415102290101Other split-system air conditioners with cooling capacity >12046 kcal/h (14000W), window or wall type (incorporating a motor-driven fan and elements for changing the temperature and humidity, including those in which the humidity cannot be separately regulated) (Split air conditioner regulator Class I appliance)其他制冷量＞12046大卡/时(14000W)分体式空调,窗式或壁式(装有电扇及调温、调湿装置,包括不能单独调湿的空调器)调温、调湿装置,包括不能单独调湿的空调器)(分体空调调节器I类器具)
8415102290102Other split-system air conditioners with cooling capacity >12046 kcal/h (14000W), window or wall type (incorporating a motor-driven fan and elements for changing the temperature and humidity, including those in which the humidity cannot be separately regulated) (Split air conditioner regulator Class II appliance)其他制冷量＞12046大卡/时(14000W)分体式空调,窗式或壁式(装有电扇及调温、调湿装置,包括不能单独调湿的空调器)调温、调湿装置,包括不能单独调湿的空调器)(分体空调调节器II类器具)
8415102290103Other split-system air conditioners with cooling capacity >12046 kcal/h (14000W), window or wall type (incorporating a motor-driven fan and elements for changing the temperature and humidity, including those in which the humidity cannot be separately regulated) (Split air conditioner regulator Class III appliance)其他制冷量＞12046大卡/时(14000W)分体式空调,窗式或壁式(装有电扇及调温、调湿装置,包括不能单独调湿的空调器)调温、调湿装置,包括不能单独调湿的空调器)(分体空调调节器III类器具)
8415102290104Other split-system air conditioners with cooling capacity >12046 kcal/h (14000W), window or wall type (incorporating a motor-driven fan and elements for changing the temperature and humidity, including those in which the humidity cannot be separately regulated) (Split air conditioner regulator Class 0I appliance)其他制冷量＞12046大卡/时(14000W)分体式空调,窗式或壁式(装有电扇及调温、调湿装置,包括不能单独调湿的空调器)调温、调湿装置,包括不能单独调湿的空调器)(分体空调调节器0I类器具)
8415102290105Other split-system air conditioners with cooling capacity >12046 kcal/h (14000W), window or wall type (incorporating a motor-driven fan and elements for changing the temperature and humidity, including those in which the humidity cannot be separately regulated) (Split air conditioner regulator Class 0 appliance)其他制冷量＞12046大卡/时(14000W)分体式空调,窗式或壁式(装有电扇及调温、调湿装置,包括不能单独调湿的空调器)调温、调湿装置,包括不能单独调湿的空调器)(分体空调调节器0类器具)
8415102290999Other split-system air conditioning machines, of a refrigerating capacity > 12,046 kcal/h (14,000 W), window or wall type, self-contained or for mounting on ceilings or floors (incorporating a motor-driven fan and elements for changing the temperature and humidity, including those in which the humidity cannot be separately regulated)其他制冷量>12046大卡/时(14000W)分体式空调,窗式、壁式、置于天花板或地板上的(装有电扇及调温、调湿装置,包括不能单独调湿的空调器)

8415.10.22.00Split-system, window or wall type air conditioners, cooling capacity > 4,000 kcal/h (incorporating a fan and devices for changing the temperature and humidity, including those in which the humidity cannot be separately regulated)制冷量＞4千大卡/时分体式空调,窗式或壁式(装有电扇及调温、调湿装置,包括不能单独调湿的空调器 )Expired

Unit: unit
MFN import duty: 15.0%
Provisional import duty: None
General import duty: 90.0%
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

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: 5.2%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 3%
Iceland: 0%
Australia: 0%
South Korea: 4.5%
Georgia: 0%
Mauritius: 0%

8415.10.22.01Split-system air conditioners, window or wall type, with cooling capacity >4000 kcal/h but ≤12046 kcal/h (14000W)4000大卡/时＜制冷量≤12046大卡/时(14000W）分体式空调，窗式或壁式Expired

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: 5.2%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 3%
Iceland: 0%
Australia: 0%
South Korea: 4.5%
Georgia: 0%
Mauritius: 0%

CIQ codes

8415102201101Split-system air conditioners, window or wall type, of a cooling capacity > 4,000 kcal/h and ≤ 12,046 kcal/h (14,000W) (incorporating a fan and devices for changing the temperature and humidity, including those in which the humidity cannot be separately regulated) (split air conditioner regulators, Class I appliances)4000大卡/时＜制冷量≤12046大卡/时(14000W)分体式空调，窗式或壁式(装有电扇及调温、调湿装置,包括不能单独调湿的空调器)调温、调湿装置,包括不能单独调湿的空调器)(分体空调调节器I类器具)
8415102201102Split-system air conditioners, window or wall type, of a cooling capacity > 4,000 kcal/h and ≤ 12,046 kcal/h (14,000W) (incorporating a fan and devices for changing the temperature and humidity, including those in which the humidity cannot be separately regulated) (split air conditioner regulators, Class II appliances)4000大卡/时＜制冷量≤12046大卡/时(14000W)分体式空调，窗式或壁式(装有电扇及调温、调湿装置,包括不能单独调湿的空调器)调温、调湿装置,包括不能单独调湿的空调器)(分体空调调节器II类器具)
8415102201103Split-system air conditioners, window or wall type, of a cooling capacity > 4,000 kcal/h and ≤ 12,046 kcal/h (14,000W) (incorporating a fan and devices for changing the temperature and humidity, including those in which the humidity cannot be separately regulated) (split air conditioner regulators, Class III appliances)4000大卡/时＜制冷量≤12046大卡/时(14000W)分体式空调，窗式或壁式(装有电扇及调温、调湿装置,包括不能单独调湿的空调器)调温、调湿装置,包括不能单独调湿的空调器)(分体空调调节器III类器具)
8415102201104Split-system air conditioners, window or wall type, of a cooling capacity > 4,000 kcal/h and ≤ 12,046 kcal/h (14,000W) (incorporating a fan and devices for changing the temperature and humidity, including those in which the humidity cannot be separately regulated) (split air conditioner regulators, Class 0I appliances)4000大卡/时＜制冷量≤12046大卡/时(14000W)分体式空调，窗式或壁式(装有电扇及调温、调湿装置,包括不能单独调湿的空调器)调温、调湿装置,包括不能单独调湿的空调器)(分体空调调节器0I类器具)
8415102201105Split-system air conditioners, window or wall type, of a cooling capacity > 4,000 kcal/h and ≤ 12,046 kcal/h (14,000W) (incorporating a fan and devices for changing the temperature and humidity, including those in which the humidity cannot be separately regulated) (split air conditioner regulators, Class 0 appliances)4000大卡/时＜制冷量≤12046大卡/时(14000W)分体式空调，窗式或壁式(装有电扇及调温、调湿装置,包括不能单独调湿的空调器)调温、调湿装置,包括不能单独调湿的空调器)(分体空调调节器0类器具)

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

Previous8415 10 10Split system One level up8415 10Of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or split-system,Next8415 20 10For buses

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 import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
HS code descriptions (archived file)Checked 29 Sep 2026
India's effective basic customs duty (notification 45/2025-Customs, Table I)Checked 19 Oct 2026
India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 18 Oct 2026
India's preferential tariff schedules (CBIC notifications)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
RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
CBIC Compliance Information Portal (CIP)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.