Heading · Chapter 84 · Section XVI, Machinery and mechanical appliances
HS 8418Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8412.5
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
- Customs duty
- 7.5% to 20%
- 18 tariff items
- GST now
- 18%
- or 5% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg or units
- Duty in China
- 4.5% to 9%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
10 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 8418 10 | Combined refrigerator-freezers, fitted with separate external doors or drawers, or combinations thereof | 15% to 20% | 18% | units |
| 8418 21 00 | Compression-type | 20% | 18% | units |
| 8418 29 00 | Other | 20% | 18% | units |
| 8418 30 | Freezers of the chest type, not exceeding 800 l capacity | 15% | 18% | units |
| 8418 40 | Freezers of the upright type, not exceeding 900 l capacity | 15% | 18% | units |
| 8418 50 00 | Other furniture (chests, cabinets, display counters, show-cases and the like) for storage and display, incorporating or freezing equipment | 15% | 18% | units |
| 8418 61 00 | Heat pumps other than air-conditioning machines of heading 8415 | 15% | 18% | units |
| 8418 69 | Other | 15% | 18% | units |
| 8418 91 00 | Furniture designed to receive refrigerating or freezing equipment | 7.5% | 18% | kg |
| 8418 99 00 | Other | 7.5% | 18% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 18 tariff items: 7.5% to 20%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026. 1 earlier measure has ended.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 18 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 18%, or 5% or 12% for some goods.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 407 | Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 | 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
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5%, 12% or 18% | 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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 8418 | Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 | 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 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 18 tariff items
China: the same goods (8418)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 29 in force and 1 expired under 8418. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 8418.10.10.00 | Combined refrigerator-freezers, of a capacity > 500 litres容积>500升冷藏-冷冻组合机 | 9%MFN rate (no APTA concession on this line) | 9% | 13% | 13% | ALM |
| 8418.10.20.00 | Refrigerators-freezers, combined, of a capacity > 200 litres but ≤ 500 litres200<容积≤500升冷藏冷冻组合机 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | ALM |
| 8418.10.30.00 | Combined refrigerator-freezers, of a capacity ≤ 200 litres容积≤200升冷藏-冷冻组合机 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | ALM |
| 8418.21.10.00 | Compression-type household refrigerators, of a capacity > 150 litres容积>150升压缩式家用型冷藏箱 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | ALMR |
| 8418.21.20.00 | Household type refrigerators, compression-type压缩式家用型冷藏箱 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | ALMR |
| 8418.21.30.00 | Compression-type household refrigerators, of a capacity ≤ 50 litres容积≤50升压缩式家用型冷藏箱 | 5.2%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | ALMR |
| 8418.29.10.00 | Household type refrigerators of the semiconductor refrigerating type半导体制冷式家用型冷藏箱 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | ALMR |
| 8418.29.20.00 | Household type refrigerators of the electrical absorption type电气吸收式家用型冷藏箱 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | ALR |
| 8418.29.90.00 | Other household type refrigerators其他家用型冷藏箱 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | ALMR |
| 8418.30.10.00 | Chest freezers, with refrigerating temperature ≤ -40℃制冷温度≤-40℃的柜式冷冻箱 | 9%MFN rate (no APTA concession on this line) | 9% | 13% | 13% | ALM |
| 8418.30.21.00 | Other chest freezers, large, with refrigerating temperature >-40℃制冷温度>-40℃大的其他柜式冷冻箱 | 9%MFN rate (no APTA concession on this line) | 9% | 13% | 13% | AM |
| 8418.30.29.00 | Other chest freezers, small, with refrigerating temperature >-40℃制冷温度>-40℃小的其他柜式冷冻箱 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | ALM |
| 8418.40.10.00 | Upright freezers, with refrigerating temperature ≤ -40℃制冷温度≤-40℃的立式冷冻箱 | 9%MFN rate (no APTA concession on this line) | 9% | 13% | 13% | ALM |
| 8418.40.21.00 | Large upright freezers, with refrigerating temperature > -40℃制冷温度>-40℃大的立式冷冻箱 | 6.3%APTA rate, with an APTA certificate of origin | 9% | 13% | 13% | AM |
| 8418.40.29.00 | Small upright freezers, with refrigerating temperature > -40℃制冷温度>-40℃小的立式冷冻箱 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | ALM |
| 8418.50.00.00 | Other equipment with refrigerating or freezing equipment, for storage and display装有冷藏或冷冻装置的其他设备,用于存储及展示 | 9%MFN rate (no APTA concession on this line) | 9% | 13% | 13% | ALM |
| 8418.61.20.10 | Heat pumps of compression type refrigerating units压缩式制冷机组的热泵 | 5.9%APTA rate, with an APTA certificate of origin | 9% | 13% | 13% | 3 |
| 8418.61.20.90 | Other compression heat pumps, excluding air conditioning machines of heading 8415其他压缩式热泵,品目8415的空气调节器除外 | 5.9%APTA rate, with an APTA certificate of origin | 9% | 13% | 13% | None |
| 8418.61.90.00 | Other heat pumps, excluding air conditioning machines of heading 8415其他热泵,品目8415的空气调节器除外 | 4.5%APTA rate, with an APTA certificate of origin | 9% | 13% | 13% | None |
| 8418.69.20.10 | Other compression-type refrigerating equipment其他压缩式制冷设备 | 5.9%APTA rate, with an APTA certificate of origin | 9% | 13% | 13% | 3 |
| 8418.69.20.90 | Other refrigerating units其他制冷机组 | 5.9%APTA rate, with an APTA certificate of origin | 9% | 13% | 13% | None |
| 8418.69.90.10 | Fermenters with refrigerating devices带制冷装置的发酵罐 | 5.9%APTA rate, with an APTA certificate of origin | 9% | 13% | 13% | 3 |
| 8418.69.90.90 | Other refrigerating equipment其他制冷设备 | 5.9%APTA rate, with an APTA certificate of origin | 9% | 13% | 13% | None |
| 8418.91.00.00 | Special furniture for refrigerating or freezing equipment冷藏或冷冻设备专用的特制家具 | 5.9%APTA rate, with an APTA certificate of origin | 9% | 13% | 13% | None |
| 8418.99.10.00 | Parts for refrigerating units and heat pumps制冷机组及热泵用零件 | 6%China's provisional rate, lower than MFN | 9% | 13% | 13% | None |
| 8418.99.91.00 | Parts of refrigerating equipment, with refrigerating temperature ≤ -40℃制冷温度≤-40℃冷冻设备零件 | 6%China's provisional rate, lower than MFN | 9% | 13% | 13% | None |
| 8418.99.92.00 | Parts of large refrigerating equipment, with refrigerating temperature > -40℃制冷温度>-40℃大冷藏设备零件 | 6%China's provisional rate, lower than MFN | 9% | 13% | 13% | None |
| 8418.99.99.10 | Corrosion-resistant condensers耐腐蚀冷凝器 | 6%China's provisional rate, lower than MFN | 9% | 13% | 13% | 3 |
| 8418.99.99.90 | Parts for other refrigerating equipment of heading 8418品目8418其他制冷设备用零件 | 6%China's provisional rate, lower than MFN | 9% | 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.
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
Previous8417Industrial or laboratory furnaces and ovens, including incinerators, non-electricOne level upChapter 84Nuclear reactors, boilers, machinery and mechanical appliances; parts thereofNext8419Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric
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.