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

HS 8415 90 00Parts

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: 10%; Notified, 45/2025-Customs
GST now: 18%
Unit: kg
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), rate notified under 45/2025-Customs	10%	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

BCD is the rate notified under 45/2025-Customs (S.No. 255); the tariff's statutory rate is 20%.

Lower duty under trade agreements

Lower customs duty under India's trade agreements
Agreement	Customs duty	Goods from
ASEAN–India FTA	0%	Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
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–Japan CEPA	0%	Japan
India–Malaysia CECA	0%	Malaysia
India–Singapore CECA	0%	Singapore
India–Sri Lanka FTA	0%	Sri Lanka
SAFTA	0%	Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
India–UAE CEPA	2.5%	United Arab Emirates
India–Korea CEPA	5%	South Korea
SAFTA	5%	Sri Lanka
APTA	9.5%	Bangladesh, China, South Korea, Sri Lanka

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

CBIC's Compliance Information Portal lists no other agency's clearance for imports of this item.

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

Notes on these rates

The statutory rates come from a one-time snapshot of the Indian Trade Portal (CBIC's tariff of 30.06.2025). Changes the Finance Act 2026 made to the tariff from 1 May 2026 are not in it.
BCD is the standard rate notified under 45/2025-Customs (Table I, S.No. 255), 10%, not the statutory 20%: an exemption notification lets customs charge the lower. (As amended by 02/2026-Customs.) S.No. 255 was omitted from 1 May 2026, when the Finance Act 2026 wrote its rate into the tariff; our tariff snapshot predates that, so the rate is carried over.
Table I of 45/2025-Customs also has 19 entries that cover this code for named goods or on a condition (for example S.No. 174: Nil, condition 3). They lower the duty only if the importer meets the condition, so they are not in the totals.
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): Omitted from 01.05.2026 by 15/2026-27.
RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): Omitted from 01.05.2026 by 15/2026-27.

Clearance by other agencies

CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.

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

What buyers pay abroad: import duty in the US, UK, EU and Australia for 8415 90, and China's below.

China: the same goods (8415 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 3 expired under 8415 90. 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
8415.90.10.00	Parts of other air conditioning machines, with a refrigerating capacity ≤ 4,000 kcal/h其他制冷量≤4千大卡/时空调的零件	5.2%APTA rate, with an APTA certificate of origin	8%	13%	13%	None
8415.90.90.00	Parts of other air conditioning machines, with a refrigerating capacity > 4,000 kcal/h其他制冷量>4千大卡/时空调的零件	5.2%APTA rate, with an APTA certificate of origin	8%	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

8415.90.10Parts of equipment listed in 84151010, 84151021, 84158110, 84158210

8415.90.10.00Parts of other air conditioning machines, with a refrigerating capacity ≤ 4,000 kcal/h其他制冷量≤4千大卡/时空调的零件

Parts of apparatus of subheadings 84151010, 84151021, 84158110, 84158210指编号84151010、84151021、84158110、84158210所列设备的零件

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

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.Applicable models (for XX brand XX cooling capacity XX machine)适用机型(适用于xx品牌xx制冷量xx机)
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: 0%
Chile: 0%
Pakistan: 4%
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: 6.4%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 5.2%

RCEP rates

Australia: 5%
Brunei: 5%
Cambodia: 5%
South Korea: 5%
Laos: 5%
Malaysia: 5%
New Zealand: 6%
Singapore: 5%
Thailand: 5%
Vietnam: 5%
Japan: 5.5%
Indonesia: 5%
Philippines: 5%
Myanmar: 5%

CIQ codes

8415901000999Parts of other air conditioning machines of a refrigerating capacity ≤4,000 kcal/h (i.e., parts of equipment listed in headings 84151010, 84151021, 84158110, 84158210)其他制冷量≤4千大卡/时空调的零件(指编号84151010、84151021、84158110、84158210所列设备的零件)

8415.90.10.10Expired

Unit: None
MFN import duty: 8%
Provisional import duty: 6%
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: 4%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 3%
Georgia: 0%
Mauritius: 0%

CIQ codes

8415901010999Multi-component integrated circuits for air conditioning machines of a cooling capacity ≤ 4,000 kcal/h (parts of apparatus of subheadings 84151010, 84151021, 84158110, 84158210. See definition of multi-component integrated circuits in the 2016 Provisional Tariff Schedule for Information Technology Products)制冷量≤4千大卡/时空调用的多元件集成电路(指编号84151010、84151021、84158110、84158210所列设备的零件。参见《2016年信息技术产品暂定税率表》关于多元件集成电路的定义)

8415.90.10.90Expired

Unit: None
MFN import duty: 8%
Provisional import duty: 6%
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: 4%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 3%
Georgia: 0%
Mauritius: 0%

CIQ codes

8415901090999Parts of other air conditioning machines of a refrigerating capacity ≤4,000 kcal/h (i.e., parts of equipment listed in headings 84151010, 84151021, 84158110, 84158210)其他制冷量≤4千大卡/时空调的零件(指编号84151010、84151021、84158110、84158210所列设备的零件)

8415.90.90Parts of apparatus of subheadings 84151022, 84152000, 84158120, 84158220 and 84158300

8415.90.90.00Parts of other air conditioning machines, with a refrigerating capacity > 4,000 kcal/h其他制冷量>4千大卡/时空调的零件

Parts of apparatus of subheadings 84151022, 84152000, 84158120, 84158220, 84158300指84151022、84152000、84158120、84158220、84158300所列设备的零件

Unit: kg
MFN import duty: 8%
Provisional import duty: 6%
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

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.Applicable models (for XX brand XX cooling capacity XX machine)适用机型(适用于xx品牌xx制冷量xx机)
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: 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: 5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 6.9%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

8415909000999Parts of other air conditioning machines with a refrigerating capacity > 4000 kcal/h (i.e., parts of apparatus of subheadings 84151022, 84152000, 84158120, 84158220, 84158300)其他制冷量>4千大卡/时空调的零件(指84151022、84152000、84158120、84158220、84158300所列设备的零件)

8415.90.90.10Expired

Unit: None
MFN import duty: 8%
Provisional import duty: 6%
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: 3%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 3%
Georgia: 0%
Mauritius: 0%

CIQ codes

8415909010999Multi-component integrated circuits for air conditioning machines of a cooling capacity > 4,000 kcal/h (apparatus of subheadings 84151022, 84152000, 84158120, 84158220, 84158300. See definition of multi-component integrated circuits in the 2016 Provisional Tariff Schedule for Information Technology Products)制冷量＞4千大卡/时空调用的多元件集成电路(指84151022、84152000、84158120、84158220、84158300所列设备。参见《2016年信息技术产品暂定税率表》关于多元件集成电路的定义)

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 83 90Other 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 Next8416 10 00Furnace burners for liquid fuel

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 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.