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

HS 8418 69Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8412.5: other

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

Customs duty: 15%; 6 tariff items
GST now: 18%; or 5% for some goods
Import policy: Free
Export policy: Free
Unit: units
Duty in China: 5.9%; On Indian goods

Search codes Duty abroadRates as on 20 Oct 2026

Codes under this subheading

6 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 69 10	Ice making machinery	15%	18%	units
8418 69 20	Water cooler	15%	18%	units
8418 69 30	Vending machine, other than automatic vending machine	15%	18%	units
8418 69 40	Refrigeration equipment or devices specially used in leather industries for manufacturing of leather articles	15%	18%	units
8418 69 50	Refrigerated farm tanks, industrial ice cream freezer	15%	18%	units
8418 69 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 6 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: 6 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: 6 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 8418 69, and China's below.

China: the same goods (8418 69)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force and 1 expired under 8418 69. 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
8418.69.20.10	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

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

8418.69.20Other refrigerating units

8418.69.20.10Other compression-type refrigerating equipment其他压缩式制冷设备

Hydrogen or helium medium, coolable to ≤23K with heat rejection >150W介质为氢或氦,可冷却到≤23K且排热>150W

Unit: unit / kg
MFN import duty: 9%
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

3Dual-use items and technologies export licence两用物项和技术出口许可证

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.Principle (compression type or not)原理(是否为压缩式)
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: 1.5%
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: 6.3%
Ecuador: 0%
Serbia: 3.6%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 5.9%

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: 5.5%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

8418692010999Other compression refrigeration equipment (using hydrogen or helium as medium, capable of cooling to ≤ 23K and heat rejection > 150W)其他压缩式制冷设备(介质为氢或氦,可冷却到≤23K且排热>150W)

8418.69.20.90Other refrigerating units其他制冷机组

Unit: unit / kg
MFN import duty: 9%
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

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.Principle (compression type or not)原理(是否为压缩式)
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: 1.5%
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: 6.3%
Ecuador: 0%
Serbia: 3.6%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 5.9%

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: 5.5%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

8418692090999Other refrigerating units其他制冷机组

8418.69.90Refrigerating equipment, not elsewhere specified or included

8418.69.90.10Fermenters with refrigerating devices带制冷装置的发酵罐

Not dispersing aerosols, and of a capacity exceeding 20 litres不发散气溶胶,且容积大于20升

Unit: unit / kg
MFN import duty: 9%
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

3Dual-use items and technologies export licence两用物项和技术出口许可证

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.Principle (compression type or not)原理(是否为压缩式)
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: 6.3%
Ecuador: 7.4%
Serbia: 3.6%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 5.9%

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

8418699010999Fermenters with refrigerating equipment (not emitting aerosols, and with a capacity exceeding 20 litres)带制冷装置的发酵罐(不发散气溶胶,且容积大于20升)

8418.69.90.90Other refrigerating equipment其他制冷设备

Unit: unit / kg
MFN import duty: 9%
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.Principle (compression type or not)原理(是否为压缩式)
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: 6.3%
Ecuador: 7.4%
Serbia: 3.6%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 5.9%

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

8418699090999Other refrigerating equipment其他制冷设备

8418.69.90.20Ice-making machines, ice-cream making machines制冰机、冰激凌机Expired

Unit: unit / kg
MFN import duty: 9%
Provisional import duty: None
General import duty: 130%
Import VAT: 13%
Consumption tax: None
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 1 Jan 2025

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.Principle (compression type or not)原理(是否为压缩式)
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: 2%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 1%
Iceland: 0%
Australia: 0%
South Korea: 2%
Georgia: 0%
Mauritius: 0%

RCEP rates

Australia: 9%
Brunei: 9%
Cambodia: 9%
Laos: 9%
Malaysia: 9%
New Zealand: 9%
Singapore: 9%
Thailand: 9%
Vietnam: 9%
Japan: 9.1%

CIQ codes

8418699020101Ice making machines, ice cream making machines (ice making machines, Class I appliances)制冰机、冰激凌机(制冰机I类器具)
8418699020102Ice making machines (Class II appliances)制冰机、冰激凌机(制冰机II类器具)
8418699020103Ice making machines (Class III appliances)制冰机、冰激凌机(制冰机III类器具)
8418699020104Ice making machines, ice cream making machines (ice making machines, Class 0 appliances)制冰机、冰激凌机(制冰机0类器具)
8418699020105Ice making machines (Class 0I appliances)制冰机、冰激凌机(制冰机0I类器具)
8418699020106Ice cream machines (Class I appliances)制冰机、冰激凌机(冰激凌机I类器具)
8418699020107Ice cream machines (Class II appliances)制冰机、冰激凌机(冰激凌机II类器具)
8418699020108Ice-making machines and ice cream machines (ice cream machines, class III appliances)制冰机、冰激凌机(冰激凌机III类器具)
8418699020109Ice making machines, ice cream making machines (ice cream making machines, Class 0 appliances)制冰机、冰激凌机(冰激凌机0类器具)
8418699020110Ice cream machines (Class 0I appliances)制冰机、冰激凌机(冰激凌机0I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

Previous8418 40Freezers of the upright type, not exceeding 900 l capacity One level up8418Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8412.5 Next8419 11Instantaneous gas water heaters

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.