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

HS 8415 20Air 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: of a kind used for persons in motor vehicles

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

Customs duty
20%
2 tariff items
GST now
18%
Import policy
Free
Export policy
Free
Unit
units
Duty in China
10%
On Indian goods
Search codesDuty 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
CodeDescriptionCustoms dutyGST nowUnit
8415 20 10For buses20%18%units
8415 20 90Other20%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: 20%. 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%.
  • Until 21 September 2025 28%.
  • Change: Down.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 404Air-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 regulated18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202528%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
8415Air 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 regulated1.5%—

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 8415 20, and China's below.

China: the same goods (8415 20)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 8415 20. 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
8415.20.00.00Air conditioning machines for motor vehicles, for persons机动车辆上供人使用的空气调节器10%MFN rate (no APTA concession on this line)10%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.

Every Chinese code in full

8415.20.00Air conditioning machines for motor vehicles, for persons

8415.20.00.00Air conditioning machines for motor vehicles, for persons机动车辆上供人使用的空气调节器

Refers to air conditioning machines for human use in motor vehicles指机动车辆上供人使用的空气调节器

Unit
unit / kg
MFN import duty
10%
Provisional import duty
None
General import duty
110%
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

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用途
  • 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 4.Model型号
  • 5.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
5%
Chile
0%
New Zealand
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
8%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
7%
Ecuador
8.5%
Serbia
7%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
17.5%
Brunei
10%
Cambodia
10%
South Korea
20%
Laos
10%
Malaysia
10%
New Zealand
18%
Singapore
10%
Thailand
10%
Vietnam
10%
Japan
10%
Indonesia
10%
Philippines
10%
Myanmar
10%
CIQ codes
  • 8415200000101Air conditioning machines for motor vehicles, for persons (Class I)机动车辆上供人使用的空气调节器(指机动车辆上供人使用的空气调节器)(车用空气调节器I类器具)
  • 8415200000102Air conditioning machines for persons in motor vehicles (referring to air conditioning machines for persons in motor vehicles) (vehicle air conditioners, Class II)机动车辆上供人使用的空气调节器(指机动车辆上供人使用的空气调节器)(车用空气调节器II类器具)
  • 8415200000103Air conditioning machines for persons in motor vehicles (air conditioning machines for persons in motor vehicles) (vehicle air conditioner, category III)机动车辆上供人使用的空气调节器(指机动车辆上供人使用的空气调节器)(车用空气调节器III类器具)
  • 8415200000104Air conditioning machines for persons in motor vehicles (referring to air conditioning machines for persons in motor vehicles) (vehicle air conditioners, Class 0I)机动车辆上供人使用的空气调节器(指机动车辆上供人使用的空气调节器)(车用空气调节器0I类器具)
  • 8415200000105Air conditioning machines for motor vehicles, for persons (Class 0)机动车辆上供人使用的空气调节器(指机动车辆上供人使用的空气调节器)(车用空气调节器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 10Of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or "split-system";One level up8415Air 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 regulatedNext8415 81Incorporating a refrigerating unit and a valve for reversal of the cooling or heat cycle (reversible heat pumps)

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.