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

HS 8418 30Freezers of the chest type, not exceeding 800 l capacity

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof › Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8412.5

Customs duty: 15%; 2 tariff items
GST now: 18%; or 5% for some goods
Import policy: Free
Export policy: Free
Unit: units
Duty in China: 8% to 9%; 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
8418 30 10	Commercial type electrical	15%	18%	units
8418 30 90	Other	15%	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: 15%. 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%, 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

GST rate rules in force
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

GST rate 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)

All Industry Rates of duty drawback under this heading
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 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 8418 30, and China's below.

China: the same goods (8418 30)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force under 8418 30. 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
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

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

8418.30.10Chest freezers, T≤-40℃, capacity ≤800L

8418.30.10.00Chest freezers, with refrigerating temperature ≤ -40℃制冷温度≤-40℃的柜式冷冻箱

Capacity not exceeding 800 litres客积不超过800升

Unit: unit / kg
MFN import duty: 9%
Provisional import duty: None
General import duty: 50%
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.Volume容积
3.Minimum cooling temperature最低制冷温度
4.Structure (cabinet type or not)结构(是否为柜式)
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%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 6.3%
Ecuador: 7.4%
Serbia: 3.6%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 5%
Brunei: 5%
Cambodia: 5%
Laos: 5%
Malaysia: 5%
New Zealand: 5%
Singapore: 5%
Thailand: 5%
Vietnam: 5%
Indonesia: 5%
Philippines: 5%
Myanmar: 5%

CIQ codes

8418301000301Cabinet freezers with refrigerating temperature ≤-40℃ (capacity not exceeding 800 liters) (medical devices, low-temperature storage equipment)制冷温度≤-40℃的柜式冷冻箱(客积不超过800升)(医疗器械,低温储存设备)

8418.30.21Chest freezers with T>-40℃, capacity >500L but ≤800L

8418.30.21.00Other chest freezers, large, with refrigerating temperature >-40℃制冷温度>-40℃大的其他柜式冷冻箱

Large refers to capacity > 500 litres but ≤ 800 litres大的指容积>500升,但≤800升

Unit: unit / kg
MFN import duty: 9%
Provisional import duty: None
General import duty: 100%
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

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.Volume容积
3.Minimum cooling temperature最低制冷温度
4.Structure (cabinet type or not)结构(是否为柜式)
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: 18.4%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 9.2%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 6.3%
Ecuador: 7.4%
Serbia: 3.6%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 17.3%
Brunei: 0%
Cambodia: 0%
South Korea: 23%
Laos: 0%
Malaysia: 0%
New Zealand: 18.4%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 0%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

8418302100999Other chest freezers, of a capacity > 500 L but ≤ 800 L, with a refrigerating temperature > -40°C制冷温度>-40℃大的其他柜式冷冻箱(大的指容积>500升,但≤800升)

8418.30.29Chest freezers, of a capacity ≤ 500L, with a temperature > -40℃

8418.30.29.00Other chest freezers, small, with refrigerating temperature >-40℃制冷温度>-40℃小的其他柜式冷冻箱

Small, i.e., capacity ≤ 500 litres小的指容积≤500升

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.Volume容积
3.Minimum cooling temperature最低制冷温度
4.Structure (cabinet type or not)结构(是否为柜式)
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: 8%
Iceland: 0%
Australia: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 3.2%
Ecuador: 0%
Serbia: 5.6%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 8%
Brunei: 8%
Cambodia: 8%
Laos: 8%
Malaysia: 8%
New Zealand: 8%
Singapore: 8%
Thailand: 8%
Vietnam: 8%
Indonesia: 8%
Philippines: 8%
Myanmar: 8%

CIQ codes

8418302900999Other chest freezers, with a refrigerating temperature > -40°C, small (small means capacity ≤ 500 litres)制冷温度>-40℃小的其他柜式冷冻箱(小的指容积≤500升)

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

Previous8418 10Combined refrigerator-freezers, fitted with separate external doors or drawers, or combinations thereof One level up8418Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8412.5 Next8418 40Freezers of the upright type, not exceeding 900 l capacity

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.