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

HS 8419 89Machinery, 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

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

Customs duty: 7.5% to 10%; 16 tariff items
GST now: 18%; or 5% for some goods
Import policy: Free
Export policy: Free
Unit: units
Duty in China: 0%; On Indian goods

Search codes Duty abroadRates as on 20 Oct 2026

Codes under this subheading

16 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
8419 89 11	Pressure vessels	10%	18%	units
8419 89 12	Reactors with total internal (geometric) volume greater than 0.1 m³ (100 l) and less than 20 m³ (20000 l)	10%	18%	units
8419 89 13	Other reactors	10%	18%	units
8419 89 14	Distillation or absorption columns of internal diameter greater than 0.1 m	10%	18%	units
8419 89 15	Other distillation or absorption columns	10%	18%	units
8419 89 16	Chemical storage tanks with a total internal (geometric) volume greater than 0.1 m³ (100 l)	10%	18%	units
8419 89 17	Other chemical storage tanks	10%	18%	units
8419 89 19	Other	10%	18%	units
8419 89 20	Glass lined equipment	7.5%	18%	units
8419 89 30	Auto claves other than for cooking or heating food, not elsewhere specified or included	7.5%	18%	units
8419 89 40	Cooling towers and similar plants for direct cooling (without a separating wall) by means of recirculated water	7.5%	18%	units
8419 89 50	Pasteurizers	7.5%	18%	units
8419 89 60	Plant growth chambers and rooms and tissue culture chambers and rooms having temperature, humidity or light control	7.5%	18%	units
8419 89 70	Apparatus for rapid heating of semi-conductor devices; apparatus for chemical or physical vapour deposition on semi-conductor wafers; apparatus for chemical vapour deposition on LCD substratus	7.5%	18%	units
8419 89 80	Vacuum-vapour plant for deposition of metals	7.5%	18%	units
8419 89 90	Other	7.5%	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 16 tariff items: 7.5% to 10%. 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: 16 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. 408	Machinery, 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 than Solar water heater and system]	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
8419	Machinery, 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, vapourising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric	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: 16 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 8419 89, and China's below.

China: the same goods (8419 89)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 6 in force under 8419 89. 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
8419.89.10.00	Hydrogenation reactors加氢反应器	0%MFN rate (no APTA concession on this line)	0%	13%	13%	None
8419.89.90.10	Fermenters with heating devices带加热装置的发酵罐	0%MFN rate (no APTA concession on this line)	0%	13%	13%	3
8419.89.90.21	Sublimators凝华器	0%MFN rate (no APTA concession on this line)	0%	13%	13%	3
8419.89.90.22	Cryogenic refrigeration equipment低温制冷设备	0%MFN rate (no APTA concession on this line)	0%	13%	13%	3AM
8419.89.90.23	UF6 cold trapsUF6冷阱	0%MFN rate (no APTA concession on this line)	0%	13%	13%	3
8419.89.90.90	Other machinery for treating materials by a process involving a change of temperature其他利用温度变化处理材料的机器	0%MFN rate (no APTA concession on this line)	0%	13%	13%	AM

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

8419.89.10Hydrogenation reactors

8419.89.10.00Hydrogenation reactors加氢反应器

Unit: unit / kg
MFN import duty: 0%
Provisional import duty: None
General import duty: 30%
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.Use用途
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: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

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

CIQ codes

8419891000999Hydrogenation reactors加氢反应器

8419.89.90Machines and apparatus for the treatment of materials by a change of temperature, n.e.s.

8419.89.90.10Fermenters with heating devices带加热装置的发酵罐

Unit: unit / kg
MFN import duty: 0%
Provisional import duty: None
General import duty: 30%
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.Use用途
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: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

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

CIQ codes

8419899010999Fermenters with heating devices (not emitting aerosols, and with a capacity exceeding 20 litres)带加热装置的发酵罐(不发散气溶胶,且容积大于20升)

8419.89.90.21Sublimators凝华器

Designed to extract UF6 from the diffusion cascade and re-evaporate it for transfer从扩散级联中取出UF6并可再蒸发转移

Unit: unit / kg
MFN import duty: 0%
Provisional import duty: None
General import duty: 30%
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.Use用途
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: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

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

CIQ codes

8419899021101Desublimers (or cold traps) (for removing UF6 from diffusion cascades and re-evaporating for transfer) (e.g., ammonia stripping CO2 stripping towers)凝华器(或冷阱)(从扩散级联中取出UF6并可再蒸发转移)(氨气提法二氧化碳气提塔等)
8419899021102Desublimers (or cold traps) (for removing UF6 from diffusion cascades and for re-evaporation and transfer) (other machines for treating materials by change of temperature)凝华器(或冷阱)(从扩散级联中取出UF6并可再蒸发转移)(其它利用温度变化处理材料的机器)

8419.89.90.22Cryogenic refrigeration equipment低温制冷设备

Capable of withstanding temperatures of 120°C or less能承受120℃或更低的温度

Unit: unit / kg
MFN import duty: 0%
Provisional import duty: None
General import duty: 30%
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
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.Use用途
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: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

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

CIQ codes

8419899022101Cryogenic refrigeration equipment (capable of withstanding -120℃ or lower temperatures) (e.g., ammonia stripping CO2 stripping towers)低温制冷设备(能承受-120℃或更低的温度)(氨气提法二氧化碳气提塔等)
8419899022102Cryogenic refrigeration equipment (capable of withstanding -120℃ or lower temperatures) (other machinery for treating materials by a process involving a change of temperature)低温制冷设备(能承受-120℃或更低的温度)(其它利用温度变化处理材料的机器)

8419.89.90.23UF6 cold trapsUF6冷阱

Cold traps capable of freezing out UF6能冻结分离出UF6的冷阱

Unit: unit / kg
MFN import duty: 0%
Provisional import duty: None
General import duty: 30%
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.Use用途
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: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

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

CIQ codes

8419899023101UF6 cold traps (capable of freezing and separating UF6) (e.g., ammonia stripping CO2 stripping towers)UF6冷阱(能冻结分离出UF6的冷阱)(氨气提法二氧化碳气提塔等)
8419899023102UF6 cold traps (capable of freezing and separating UF6) (other machinery for treating materials by a process involving a change of temperature)UF6冷阱(能冻结分离出UF6的冷阱)(其它利用温度变化处理材料的机器)

8419.89.90.90Other machinery for treating materials by a process involving a change of temperature其他利用温度变化处理材料的机器

Including similar laboratory equipment包括类似的实验室设备

Unit: unit / kg
MFN import duty: 0%
Provisional import duty: None
General import duty: 30%
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.Use用途
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: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

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

CIQ codes

8419899090101Other machinery for treating materials by a process involving a change of temperature (including similar laboratory equipment) (e.g., ammonia stripping CO2 stripping towers)其他利用温度变化处理材料的机器(包括类似的实验室设备)(氨气提法二氧化碳气提塔等)
8419899090102Other machinery for treating materials by a process involving a change of temperature (including similar laboratory equipment) (other machinery for treating materials by a process involving a change of temperature)其他利用温度变化处理材料的机器(包括类似的实验室设备)(其它利用温度变化处理材料的机器)
8419899090103Other machinery for treating materials by a process involving a change of temperature (including similar laboratory equipment) (non-pressure vessel products)其他利用温度变化处理材料的机器(包括类似的实验室设备)(非压力容器产品)
8419899090104Other machinery for treating materials by a process involving a change of temperature (including similar laboratory equipment) (other containers)其他利用温度变化处理材料的机器(包括类似的实验室设备)(其他容器)
8419899090301Other machinery for treating materials by a process involving a change of temperature (including similar laboratory equipment) (medical devices, nucleic acid amplification analysis instruments)其他利用温度变化处理材料的机器(包括类似的实验室设备)(医疗器械,核酸扩增分析仪器)
8419899090302Other machinery for treating materials by a process involving a change of temperature (including similar laboratory equipment) (medical devices, nucleic acid amplification instruments)其他利用温度变化处理材料的机器(包括类似的实验室设备)(医疗器械,核酸扩增仪器)
8419899090303Other machinery for treating materials by a process involving a change of temperature (including similar laboratory equipment) (medical devices, nucleic acid molecular hybridization instruments)其他利用温度变化处理材料的机器(包括类似的实验室设备)(医疗器械,核酸分子杂交仪器)
8419899090304Other machinery for treating materials by a process involving a change of temperature (including similar laboratory equipment) (medical devices, medical incubators/thermostatic chambers)其他利用温度变化处理材料的机器(包括类似的实验室设备)(医疗器械,医用培养/恒温箱)
8419899090305Other machinery for treating materials by a process involving a change of temperature (including similar laboratory equipment) (medical devices, incubators)其他利用温度变化处理材料的机器(包括类似的实验室设备)(医疗器械,孵育器)
8419899090306Other machinery for treating materials by a process involving a change of temperature (including similar laboratory equipment) (medical devices, cryogenic storage equipment)其他利用温度变化处理材料的机器(包括类似的实验室设备)(医疗器械,低温储存设备)
8419899090307Other machinery for treating materials by a process involving a change of temperature (including similar laboratory equipment) (medical devices, assisted reproduction specific instruments)其他利用温度变化处理材料的机器(包括类似的实验室设备)(医疗器械,辅助生殖专用仪器)
8419899090308Other machinery for treating materials by a process involving a change of temperature (including similar laboratory equipment) (chemical industry equipment)其他利用温度变化处理材料的机器(包括类似的实验室设备)(化工行业设备)

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

Previous8419 81For making hot drinks or for cooking or heating food One level up8419Machinery, 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 Next8419 90Parts

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.