HS 8419 34 00Machinery, 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: other, for agricultural products

Customs duty

Lower duty under trade agreements

Goods from Pakistan pay 200%.

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

• Petroleum & Explosives Safety Organization (PESO): a clearance or certificate before the goods arrive, under The Ammonium Nitrate Rules, 2012, The Explosives Act,1884, The Exploves Rules, 2008.

Documents: Licence to Import Ammonium Nitrate (licence Form P-5) (PESO); Licence to Import explsovies (Licence Form LE -8) (PESO).

"*Refer press release dated 15th may, 2021 vide release id: 1718815 by ministry of commerce and industry on relaxations provided under gas cylinders rules, 2016, so as to fast-track approvals for imported cylinders and pressure vessels for storage and transportation of medical oxygen. in view of the covid pandemic, vide said press release, it is stated that, by way of an exemption, peso shall not carry out physical inspection of global manufacturers production facilities before grant of required approval for import of cylinders and pressure vessels for storage and transportation of medical oxygen. now, peso shall grant such approvals online without any delay on submission of manufacturers particulars; iso certificate of manufacturer; list of cylinders their specifications, drawings & batch number; hydro test certificate and third-party inspection certificate. every foreign manufacturer/importer who wants to import oxygen cylinders is required to apply for import permission through peso online system. in this regard, dpiit has further clarified as follows - (a) in case the importer has applied through online application to peso and the decision is pending in peso, the exemption allows them to bring oxygen cylinders on urgency for covid relief activities in india. (b) in case the importer has not applied through online application to peso, the exemption allows them to bring cylinders for urgent use for enhancing oxygen distribution logistics in india (c) it is the responsibility of the consignee to follow the procedure as per relaxed conditions given in the table of para 3 of the press release https://pib.gov.in/pressreleasepage.aspx?Prid=1718815 prior to the filling of the medical oxygen in these cylinders at refillers/ filling plants. (d) in view of the above, customs is requested to give necessary clearances without peso approvals for such items received at the ports/ airports for covid relief works. refer instruction no. 12/2021-CUS dated 25-05-2021. https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-instructions/cs-instructions-2021/cs-ins-12-2021.pdf *"

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

Import policy (DGFT ITC(HS))

• Free under DGFT 54/2015-2020 of 9 Feb 2022.

The rules that set it now

History

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 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): 0.5% of the FOB value, until 31 Dec 2026.
• RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.3% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

• Directorate General Of Foreign Trade (DGFT): a clearance or certificate before export, under The Foreign Trade (Developmentand Regulation) Act, 1992. The Foreign Trade (Development & Regulations) Amendment Act, 2010.the Foreign Trade (Regulation) Rules, 1993 and the Foreign Trade Regulation) amendment Rules, 2015.

*EXPORT OF ITEMS LISTED IN CATEGORY 3B/3D OF APPENDIX 3 OF THE SCOMET LIST IS RESTRICTED AND REGULATED UNDER SCOMET.*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION,THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*REFER DGFT PUBLIC NOTICE NO 31/2015-20 DTD 14-10-22 FOR INCLUSION OF PARAGRAPH 2.79C (D) IN THE HBP OF THE FOREIGN TRADE POLICY (FTP) 2015-20 TO NOTIFY THE PROCEDURE FOR GENERAL AUTHORISATION FOR EXPORT AFTER REPAIR IN INDIA (GAER) FOR EXPORT OF SAME IMPORTED SCOMET ITEMS TO SAME ENTITY ABROAD UNDER GAER**REFER DGFT PN NO 51/2015-20 DT 17-01-2023 WHEREIN THE EXISTING STOCK AND SALE POLICY UNDER PARA 2.79A OF THE HBP OF THE FTP 2015-20 HAS BEEN AMENDED TO REVISE THE APPLICABILITY OF THE POLICY FOR EXPORT FROM THE INDIAN SUBSIDIARY OF FOREIGN COMPANY (APPLICANT EXPORTER) TO ITS FOREIGN PARENT/ANOTHER SUBSIDIARY OF FOREIGN PARENT COMPANY AND ALLOW REPEAT ORDER AUTHORIZATION UNDER THE STOCK AND SALE POLICY, FOR GRANT OF AUTHORIZATION FOR BULK EXPORT OF SCOMET ITEMS (EXCLUDING CATEGORY 0, CATEGORY 3A4001, CATEGORY 6 AND TRANSFER OF TECHNOLOGY UNDER ANY CATEGORY) FROM AN INDIAN EXPORTER TO AN ENTITY ABROAD (HEREINAFTER REFERRED TO AS STOCKIST) FOR SUBSEQUENT TRANSFER TO THE ULTIMATE END USERS AS PER CONDITIONS LAID DOWN*

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

Export policy (DGFT ITC(HS) Schedule 2)

• Free.