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

HS 8415 81Incorporating a refrigerating unit and a valve for reversal of the cooling or heat cycle (reversible heat pumps)

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

Customs duty: 20%; 2 tariff items
GST now: 18%
Import policy: Free
Export policy: Free
Unit: units
Duty in China: 8% to 10%; 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
8415 81 10	Split air-conditioner two tonnes and above	20%	18%	units
8415 81 90	Other	20%	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
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 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 81, and China's below.

China: the same goods (8415 81)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force and 1 expired under 8415 81. 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
8415.81.10.00	Heat pump air conditioning machines, of a refrigerating capacity ≤ 4000 kcal/h制冷量≤4千大卡/时热泵式空调器	8%MFN rate (no APTA concession on this line)	8%	13%	13%	ALM
8415.81.20.01	Heat pump air conditioners with cooling capacity > 4000 kcal/h and ≤ 12046 kcal/h4000大卡/时<制冷量≤12046大卡/时热泵式空调器	10%MFN rate (no APTA concession on this line)	10%	13%	13%	ALM
8415.81.20.90	Other heat pump type air conditioning machines, with a refrigerating capacity > 12046 kcal/h其他制冷量>12046大卡/时热泵式空调器	10%MFN rate (no APTA concession on this line)	10%	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

8415.81.10Air conditioners with reversing valve for heating/cooling, cooling capacity ≤ 4000 kcal/h

8415.81.10.00Heat pump air conditioning machines, of a refrigerating capacity ≤ 4000 kcal/h制冷量≤4千大卡/时热泵式空调器

Incorporating a refrigerating unit and a heat-cold change-over valve装有制冷装置及一个冷热循环换向阀的

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.Whether incorporating refrigerating units是否装有制冷装置
3.Whether fitted with hot/cold changeover valve是否装有冷热换向阀
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: 3.6%
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: 6.4%
Serbia: 3.2%
Hong Kong: 0%
Macao: 0%

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

8415811000101Heat pump air conditioners with a refrigerating capacity ≤ 4,000 kcal/h (incorporating a refrigerating unit and a valve for reversal of the cooling/heating cycle) (self-contained window-type air conditioners, Class I appliances)制冷量≤4千大卡/时热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(独立窗式空调调节器I类器具)
8415811000102Heat pump air conditioners with a cooling capacity <= 4,000 kcal/h (incorporating a refrigerating unit and a valve for reversal of the cooling/heating cycle) (Class II apparatus)制冷量≤4千大卡/时热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(独立窗式空调调节器II类器具)
8415811000103Heat pump type air conditioners, with a refrigerating capacity ≤ 4,000 kcal/h (incorporating a refrigerating unit and a valve for reversal of the cold/heat cycle) (self-contained window or wall-type air conditioning machines, Class III appliances)制冷量≤4千大卡/时热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(独立窗式空调调节器III类器具)
8415811000104Heat pump air conditioners with a cooling capacity <= 4,000 kcal/h (incorporating a refrigerating unit and a valve for reversal of the cooling/heating cycle) (Class 0I apparatus)制冷量≤4千大卡/时热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(独立窗式空调调节器0I类器具)
8415811000105Heat pump air conditioners with a refrigerating capacity ≤ 4,000 kcal/h (incorporating a refrigerating unit and a valve for reversal of the cooling/heating cycle) (self-contained window-type air conditioners, Class 0 appliances)制冷量≤4千大卡/时热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(独立窗式空调调节器0类器具)
8415811000106Heat pump air conditioners with a cooling capacity ≤4,000 kcal/h (incorporating a refrigerating unit and a valve for reversal of the cooling/heating cycle) (split air conditioners, Class I appliances)制冷量≤4千大卡/时热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(分体空调调节器I类器具)
8415811000107Heat pump type air conditioners, cooling capacity ≤ 4,000 kcal/h (incorporating a refrigerating unit and a valve for reversal of the cool/heat cycle) (split-system air conditioners, Class II appliances)制冷量≤4千大卡/时热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(分体空调调节器II类器具)
8415811000108Heat pump air conditioners with a refrigerating capacity ≤ 4,000 kcal/h (incorporating a refrigerating unit and a valve for reversal of the cooling/heating cycle) (split-system air conditioners, Class III appliances)制冷量≤4千大卡/时热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(分体空调调节器III类器具)
8415811000109Heat pump type air conditioners, cooling capacity ≤ 4,000 kcal/h (incorporating a refrigerating unit and a valve for reversal of the cool/heat cycle) (split-system air conditioners, Class 0I appliances)制冷量≤4千大卡/时热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(分体空调调节器0I类器具)
8415811000110Heat pump air conditioners with a cooling capacity ≤4,000 kcal/h (incorporating a refrigerating unit and a valve for reversal of the cooling/heating cycle) (split air conditioners, Class 0 appliances)制冷量≤4千大卡/时热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(分体空调调节器0类器具)
8415811000111Heat pump type air conditioners with cooling capacity ≤4000 kcal/h (incorporating a refrigerating unit and a valve for reversal of the cool/heat cycle) (Other air conditioning apparatus and parts thereof, Class I appliances)制冷量≤4千大卡/时热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(其它空气调节装置及其零件I类器具)
8415811000112Heat pump air conditioners, of a refrigerating capacity ≤4000 kcal/h (incorporating a refrigerating unit and a valve for reversal of the cooling/heating cycle) (other air conditioning machines and parts thereof, Class II appliances)制冷量≤4千大卡/时热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(其它空气调节装置及其零件II类器具)
8415811000113Heat pump type air conditioning machines with a refrigerating capacity ≤4000 kcal/h (incorporating a refrigerating unit and a valve for reversal of the cooling/heating cycle) (other air conditioning machines and parts thereof, Class III appliances)制冷量≤4千大卡/时热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(其它空气调节装置及其零件III类器具)
8415811000114Heat pump air conditioners, of a refrigerating capacity ≤4000 kcal/h (incorporating a refrigerating unit and a valve for reversal of the cooling/heating cycle) (other air conditioning machines and parts thereof, Class 0I appliances)制冷量≤4千大卡/时热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(其它空气调节装置及其零件0I类器具)
8415811000115Heat pump type air conditioners with cooling capacity ≤4000 kcal/h (incorporating a refrigerating unit and a valve for reversal of the cool/heat cycle) (Other air conditioning apparatus and parts thereof, Class 0 appliances)制冷量≤4千大卡/时热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(其它空气调节装置及其零件0类器具)

8415.81.20Air conditioners with reversing valve for heating/cooling, cooling capacity > 4000 kcal/h

8415.81.20.01Heat pump air conditioners with cooling capacity > 4000 kcal/h and ≤ 12046 kcal/h4000大卡/时<制冷量≤12046大卡/时热泵式空调器

Incorporating a refrigerating unit and a heat-cold change-over valve装有制冷装置及一个冷热循环换向阀的

Unit: unit / kg
MFN import duty: 10%
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.Whether incorporating refrigerating units是否装有制冷装置
3.Whether fitted with hot/cold changeover valve是否装有冷热换向阀
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%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 8%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 8.2%
Serbia: 7%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 15%
Brunei: 15%
Cambodia: 15%
South Korea: 20%
Laos: 15%
Malaysia: 15%
New Zealand: 16%
Singapore: 15%
Thailand: 15%
Vietnam: 15%
Indonesia: 15%
Philippines: 15%
Myanmar: 15%

CIQ codes

8415812001101Heat pump air conditioners, of a cooling capacity >4000 kcal/h but ≤12046 kcal/h (14000W), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (self-contained window type air conditioners, Class I appliances)4000大卡/时<制冷量≤12046大卡/时(14000W)热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(冷热循环换向阀的(独立窗式空调调节器I类器具))
8415812001102Heat pump air conditioners, of a cooling capacity >4000 kcal/h but ≤12046 kcal/h (14000W), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (self-contained window type air conditioners, Class II appliances)4000大卡/时<制冷量≤12046大卡/时(14000W)热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(冷热循环换向阀的(独立窗式空调调节器II类器具))
8415812001103Heat pump air conditioners, of a cooling capacity >4000 kcal/h but ≤12046 kcal/h (14000W), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (self-contained window type air conditioners, Class III appliances)4000大卡/时<制冷量≤12046大卡/时(14000W)热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(冷热循环换向阀的(独立窗式空调调节器III类器具))
8415812001104Heat pump air conditioners, of a cooling capacity >4000 kcal/h but ≤12046 kcal/h (14000W), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (self-contained window type air conditioners, Class 0I appliances)4000大卡/时<制冷量≤12046大卡/时(14000W)热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(冷热循环换向阀的(独立窗式空调调节器0I类器具))
8415812001105Heat pump air conditioners, of a cooling capacity >4000 kcal/h but ≤12046 kcal/h (14000W), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (self-contained window type air conditioners, Class 0 appliances)4000大卡/时<制冷量≤12046大卡/时(14000W)热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(冷热循环换向阀的(独立窗式空调调节器0类器具))
8415812001106Heat pump air conditioners, cooling capacity > 4000 kcal/h but ≤ 12046 kcal/h (14000W), with refrigerating unit and reversing valve for hot/cold cycle (reversing valve for hot/cold cycle (split system air conditioners, class I appliances))4000大卡/时<制冷量≤12046大卡/时(14000W)热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(冷热循环换向阀的(分体空调调节器I类器具))
8415812001107Heat pump air conditioners, cooling capacity > 4000 kcal/h but ≤ 12046 kcal/h (14000W), with refrigerating unit and reversing valve for hot/cold cycle (reversing valve for hot/cold cycle (split system air conditioners, class II appliances))4000大卡/时<制冷量≤12046大卡/时(14000W)热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(冷热循环换向阀的(分体空调调节器II类器具))
8415812001108Heat pump air conditioners, of a cooling capacity >4000 kcal/h but ≤12046 kcal/h (14000W), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (split system air conditioners, Class III appliances)4000大卡/时<制冷量≤12046大卡/时(14000W)热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(冷热循环换向阀的(分体空调调节器III类器具))
8415812001109Heat pump air conditioners, cooling capacity > 4000 kcal/h but ≤ 12046 kcal/h (14000W), with refrigerating unit and reversing valve for hot/cold cycle (reversing valve for hot/cold cycle (split system air conditioners, class 0I appliances))4000大卡/时<制冷量≤12046大卡/时(14000W)热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(冷热循环换向阀的(分体空调调节器0I类器具))
8415812001110Heat pump air conditioners, cooling capacity > 4000 kcal/h but ≤ 12046 kcal/h (14000W), with refrigerating unit and reversing valve for hot/cold cycle (reversing valve for hot/cold cycle (split system air conditioners, class 0 appliances))4000大卡/时<制冷量≤12046大卡/时(14000W)热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(冷热循环换向阀的(分体空调调节器0类器具))
8415812001111Heat pump air conditioners with cooling capacity > 4000 kcal/h to ≤ 12046 kcal/h (14000W) (incorporating a refrigerating unit and a reverse cycle valve) (reverse cycle valve (other air conditioning machines and parts thereof, Class I appliances))4000大卡/时<制冷量≤12046大卡/时(14000W)热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(冷热循环换向阀的(其它空气调节装置及其零件I类器具))
8415812001112Heat pump air conditioners with cooling capacity > 4000 kcal/h to ≤ 12046 kcal/h (14000W) (incorporating a refrigerating unit and a reverse cycle valve) (reverse cycle valve (other air conditioning machines and parts thereof, Class II appliances))4000大卡/时<制冷量≤12046大卡/时(14000W)热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(冷热循环换向阀的(其它空气调节装置及其零件II类器具))
8415812001113Heat pump air conditioners with cooling capacity > 4000 kcal/h to ≤ 12046 kcal/h (14000W) (incorporating a refrigerating unit and a reverse cycle valve) (reverse cycle valve (other air conditioning machines and parts thereof, Class III appliances))4000大卡/时<制冷量≤12046大卡/时(14000W)热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(冷热循环换向阀的(其它空气调节装置及其零件III类器具))
8415812001114Heat pump air conditioners with cooling capacity > 4000 kcal/h to ≤ 12046 kcal/h (14000W) (incorporating a refrigerating unit and a reverse cycle valve) (reverse cycle valve (other air conditioning machines and parts thereof, Class 0I appliances))4000大卡/时<制冷量≤12046大卡/时(14000W)热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(冷热循环换向阀的(其它空气调节装置及其零件0I类器具))
8415812001115Heat pump air conditioners with cooling capacity > 4000 kcal/h to ≤ 12046 kcal/h (14000W) (incorporating a refrigerating unit and a reverse cycle valve) (reverse cycle valve (other air conditioning machines and parts thereof, Class 0 appliances))4000大卡/时<制冷量≤12046大卡/时(14000W)热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(冷热循环换向阀的(其它空气调节装置及其零件0类器具))

8415.81.20.90Other heat pump type air conditioning machines, with a refrigerating capacity > 12046 kcal/h其他制冷量>12046大卡/时热泵式空调器

Incorporating a refrigerating unit and a heat-cold change-over valve装有制冷装置及一个冷热循环换向阀的

Unit: unit / kg
MFN import duty: 10%
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.Whether incorporating refrigerating units是否装有制冷装置
3.Whether fitted with hot/cold changeover valve是否装有冷热换向阀
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%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 8%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 8.2%
Serbia: 7%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 15%
Brunei: 15%
Cambodia: 15%
South Korea: 20%
Laos: 15%
Malaysia: 15%
New Zealand: 16%
Singapore: 15%
Thailand: 15%
Vietnam: 15%
Indonesia: 15%
Philippines: 15%
Myanmar: 15%

CIQ codes

8415812090101Other heat pump air conditioners, with a cooling capacity > 12046 kcal/h (14000W), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (self-contained window or wall type air conditioners, Class I)其他制冷量>12046大卡/时(14000W)热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(冷热循环换向阀的(独立窗式空调调节器I类器具))
8415812090102Other heat pump air conditioners, with a cooling capacity > 12046 kcal/h (14000W), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (self-contained window or wall type air conditioners, Class II)其他制冷量>12046大卡/时(14000W)热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(冷热循环换向阀的(独立窗式空调调节器II类器具))
8415812090103Other heat pump type air conditioners, cooling capacity >12046 kcal/h (14000W), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (self-contained window-type air conditioners, Class III appliances).其他制冷量>12046大卡/时(14000W)热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(冷热循环换向阀的(独立窗式空调调节器III类器具))
8415812090104Other heat pump air conditioners, with a cooling capacity > 12046 kcal/h (14000W), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (self-contained window or wall type air conditioners, Class 0I)其他制冷量>12046大卡/时(14000W)热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(冷热循环换向阀的(独立窗式空调调节器0I类器具))
8415812090105Other heat pump air conditioners, with a cooling capacity > 12046 kcal/h (14000W), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (self-contained window or wall type air conditioners, Class 0)其他制冷量>12046大卡/时(14000W)热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(冷热循环换向阀的(独立窗式空调调节器0类器具))
8415812090106Other air conditioning machines, with a refrigerating capacity > 12046 kcal/h (14000W), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (split-system, Class I)其他制冷量>12046大卡/时(14000W)热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(冷热循环换向阀的(分体空调调节器I类器具))
8415812090107Other heat pump type air conditioning machines, of a refrigerating capacity > 12,046 kcal/h (14,000 W) (incorporating a refrigerating unit and a valve for reversal of the cold/heat cycle) (split air conditioner regulator, Class II appliance)其他制冷量>12046大卡/时(14000W)热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(冷热循环换向阀的(分体空调调节器II类器具))
8415812090108Other heat pump air conditioners, with a cooling capacity > 12046 kcal/h (14000W), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (split-system air conditioners, Class III)其他制冷量>12046大卡/时(14000W)热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(冷热循环换向阀的(分体空调调节器III类器具))
8415812090109Other heat pump type air conditioning machines, of a refrigerating capacity > 12,046 kcal/h (14,000 W) (incorporating a refrigerating unit and a valve for reversal of the cold/heat cycle) (split air conditioner regulator, Class 0I appliance)其他制冷量>12046大卡/时(14000W)热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(冷热循环换向阀的(分体空调调节器0I类器具))
8415812090110Other air conditioning machines, with a refrigerating capacity > 12046 kcal/h (14000W), incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (split-system, Class 0)其他制冷量>12046大卡/时(14000W)热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(冷热循环换向阀的(分体空调调节器0类器具))
8415812090111Other heat pump air conditioners, cooling capacity > 12046 kcal/h (14000W), with refrigerating unit and reversing valve for hot/cold cycle (reversing valve for hot/cold cycle (other air conditioning apparatus and parts thereof, class I appliances))其他制冷量>12046大卡/时(14000W)热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(冷热循环换向阀的(其它空气调节装置及其零件I类器具))
8415812090112Other heat pump air conditioners, cooling capacity > 12046 kcal/h (14000W), with refrigerating unit and reversing valve for hot/cold cycle (reversing valve for hot/cold cycle (other air conditioning apparatus and parts thereof, class II appliances))其他制冷量>12046大卡/时(14000W)热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(冷热循环换向阀的(其它空气调节装置及其零件II类器具))
8415812090113Other heat pump air conditioners, cooling capacity > 12046 kcal/h (14000W), with refrigerating unit and reversing valve for hot/cold cycle (reversing valve for hot/cold cycle (other air conditioning apparatus and parts thereof, class III appliances))其他制冷量>12046大卡/时(14000W)热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(冷热循环换向阀的(其它空气调节装置及其零件III类器具))
8415812090114Other heat pump air conditioners, cooling capacity > 12046 kcal/h (14000W), with refrigerating unit and reversing valve for hot/cold cycle (reversing valve for hot/cold cycle (other air conditioning apparatus and parts thereof, class 0I appliances))其他制冷量>12046大卡/时(14000W)热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(冷热循环换向阀的(其它空气调节装置及其零件0I类器具))
8415812090115Other heat pump air conditioners, cooling capacity > 12046 kcal/h (14000W), with refrigerating unit and reversing valve for hot/cold cycle (reversing valve for hot/cold cycle (other air conditioning apparatus and parts thereof, class 0 appliances))其他制冷量>12046大卡/时(14000W)热泵式空调器(装有制冷装置及一个冷热循环换向阀的)(冷热循环换向阀的(其它空气调节装置及其零件0类器具))

8415.81.20.00Heat pump type air conditioning machines, incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle, of a refrigerating capacity > 4,000 kcal/h制冷量＞4千大卡/时热泵式空调器(装有制冷装置及一个冷热循环换向阀的 )Expired

Incorporating a refrigerating unit and a heat-cold change-over valve装有制冷装置及一个冷热循环换向阀的

Unit: unit
MFN import duty: 20.0%
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

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 4%
Iceland: 0%
Australia: 0%
South Korea: 13%
Georgia: 0%
Mauritius: 0%

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 20Of a kind used for persons in motor vehicles 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 regulated Next8415 82Other, incorporating a refrigerating unit

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.