Heading · Chapter 84 · Section XVI, Machinery and mechanical appliances
HS 8421Centrifuges, including centrifugal dryers, filtering or purifying machinery and appara for liquids or gases
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
- Customs duty
- 7.5% to 15%
- 23 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 0% to 10%
- On Indian goods
Codes under this heading
12 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 |
|---|---|---|---|---|
| 8421 11 00 | Cream separators | 7.5% | 18% | units |
| 8421 12 00 | Clothes-dryers | 7.5% | 18% | units |
| 8421 19 | Other | 7.5% | 18% | units |
| 8421 21 | For filtering or purifying water | 7.5% to 10% | 18% | units |
| 8421 22 00 | For filtering or purifying beverages other than water | 7.5% | 18% | units |
| 8421 23 00 | Oil or petrol-filters for internal combustion engines | 10% | 18% | units |
| 8421 29 00 | Other | 7.5% | 18% | units |
| 8421 31 00 | Intake air filters for internal combustion engines | 10% | 18% | units |
| 8421 32 00 | Catalytic converters or particulate filters, whether or not combined, for purifying or filtering exhaust gases from internal combustion engines | 15% | 18% | units |
| 8421 39 | Other | 7.5% | 18% | units |
| 8421 91 00 | Of centrifuges, including centrifugal dryers | 7.5% | 18% | units |
| 8421 99 00 | Other | 10% | 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 23 tariff items: 7.5% to 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: 24 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 18%.
- Until 21 September 2025 18%.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 410 | Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 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 |
|---|---|---|---|
| 8421 | Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases | 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: 24 tariff items
China: the same goods (8421)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 49 in force and 20 expired under 8421. 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 |
|---|---|---|---|---|---|---|
| 8421.11.00.00 | Cream separators奶油分离器 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | AR |
| 8421.12.10.00 | Centrifugal clothes-dryers, of a dry linen capacity <= 10 kg干衣量不超过10千克的离心干衣机 | 7%MFN rate (no APTA concession on this line) | 7% | 13% | 13% | L |
| 8421.12.90.00 | Centrifugal dryers with a dry linen capacity > 10 kg干衣量大于10千克的离心干衣机 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 8421.19.10.00 | Dewatering machines脱水机 | 6%China's provisional rate, lower than MFN | 10% | 13% | 13% | L |
| 8421.19.20.00 | Solid-liquid separators固液分离机 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | None |
| 8421.19.90.40 | Liquid-liquid centrifugal contactors (specially designed or manufactured for uranium enrichment by chemical exchange process); centrifugal separators, including decanters (not emitting aerosols, capable of continuous separation of pathogenic microorganisms)液-液离心接触器(为化学交换过程的铀浓缩而专门设计或制造的 );离心分离器,包括倾析器(不发散气溶胶、可对致病性微生物进行连续分离的 ) | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | 3 |
| 8421.19.90.90 | Other centrifuges and centrifugal dryers其他离心机及离心干燥机 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | None |
| 8421.21.10.00 | Household type machinery and apparatus for filtering or purifying water家用型过滤或净化水的机器及装置 | 4.6%APTA rate, with an APTA certificate of origin | 7% | 13% | 13% | AR |
| 8421.21.91.00 | Ship's ballast water treatment equipment船舶压载水处理设备 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 8421.21.99.10 | Stacked water filters for spray irrigation equipment喷灌设备用叠式净水过滤器 | 1%China's provisional rate, lower than MFN | 5% | 13% | 13% | None |
| 8421.21.99.20 | Filters for ship's ballast water treatment equipment船舶压载水处理设备用过滤器 | 2%China's provisional rate, lower than MFN | 5% | 13% | 13% | None |
| 8421.21.99.90 | Other non-household type apparatus for filtering or purifying water其他非家用型过滤或净化水的装置 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 8421.22.00.00 | Machinery and apparatus for filtering or purifying beverages过滤或净化饮料的机器及装置 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | AR |
| 8421.23.00.00 | Oil filters for internal combustion engines内燃发动机的滤油器 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 8421.29.10.10 | Filter presses for filtering or purifying membranes, made of fluoropolymers, of a thickness not exceeding 140 micrometers用氟聚合物制造的厚度不超过140微米的过滤膜或净化膜的压滤机 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8421.29.10.90 | Other filter presses其他压滤机 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 8421.29.90.10 | Other liquid filtering or purifying machinery and apparatus, using filtering or purifying membranes of fluoropolymers, not exceeding 140 micrometers in thickness用氟聚合物制造的厚度不超过140微米的过滤膜或净化膜的其他液体过滤或净化机器及装置 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8421.29.90.40 | Liquid interception filtration equipment液体截流过滤设备 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | 3 |
| 8421.29.90.90 | Other machinery and apparatus for filtering or purifying liquids其他液体的过滤、净化机器及装置 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 8421.31.00.00 | Intake air filters for internal combustion engines内燃发动机的进气过滤器 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | None |
| 8421.32.00.20 | Other internal combustion engine exhaust gas filtering and purifying devices, with stainless steel casing, inlet and outlet pipes not exceeding 1.3 cm internal diameter装备不锈钢外壳、入口管和出口管内径不超过1.3厘米的其他内燃发动机排气过滤及净化装置 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8421.32.00.90 | Other catalytic converters or particulate filters for purifying or filtering exhaust gases from internal combustion engines其他用于净化或过滤内燃机所排出废气的催化转化器或微粒过滤器 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 8421.39.10.00 | Household type machinery and apparatus for filtering or purifying gases家用型气体过滤、净化机器及装置 | 4.6%APTA rate, with an APTA certificate of origin | 7% | 13% | 13% | None |
| 8421.39.21.10 | Industrial electrostatic precipitators with stainless steel casing, inlet and outlet pipes not exceeding 1.3 cm internal diameter装备不锈钢外壳、入口管和出口管内径不超过1.3厘米的工业用静电除尘器 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8421.39.21.90 | Other industrial electrostatic precipitators其他工业用静电除尘器 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 8421.39.22.10 | Industrial bag-type dust collectors with stainless steel casing, inlet and outlet pipes not exceeding 1.3 cm internal diameter装备不锈钢外壳、入口管和出口管内径不超过1.3厘米的工业用袋式除尘器 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8421.39.22.90 | Other industrial fabric dust collectors其他工业用袋式除尘器 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 8421.39.23.10 | Industrial cyclone dust collectors with stainless steel casing, inlet and outlet pipes not exceeding 1.3 cm internal diameter装备不锈钢外壳、入口管和出口管内径不超过1.3厘米的工业用旋风式除尘器 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8421.39.23.90 | Other industrial cyclone dust collectors其他工业用旋风式除尘器 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 8421.39.24.10 | Electro-bag composite dust collectors with stainless steel casing, inlet and outlet pipes not exceeding 1.3 cm internal diameter装备不锈钢外壳、入口管和出口管内径不超过1.3厘米的电袋复合除尘器 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8421.39.24.90 | Other hybrid electrostatic-fabric dust collectors其他电袋复合除尘器 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 8421.39.29.10 | Other industrial dust collectors with stainless steel casing, inlet and outlet pipes not exceeding 1.3 cm internal diameter装备不锈钢外壳、入口管和出口管内径不超过1.3厘米的其他工业用除尘器 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8421.39.29.90 | Other industrial dust collectors其他工业用除尘器 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 8421.39.40.10 | Flue gas desulfurization apparatus with stainless steel casing, inlet and outlet pipes not exceeding 1.3 cm internal diameter装备不锈钢外壳、入口管和出口管内径不超过1.3厘米的烟气脱硫装置 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8421.39.40.90 | Other flue gas desulphurization equipment其他烟气脱硫装置 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 8421.39.50.10 | Flue gas denitrification apparatus with stainless steel casing, inlet and outlet pipes not exceeding 1.3 cm internal diameter装备不锈钢外壳、入口管和出口管内径不超过1.3厘米的烟气脱硝装置 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8421.39.50.90 | Other flue gas denitration equipment其他烟气脱硝装置 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 8421.39.90.10 | Other gas filtering or purifying machinery and apparatus, with stainless steel casing, inlet and outlet pipes not exceeding 1.3 cm internal diameter装备不锈钢外壳、入口管和出口管内径不超过1.3厘米的其他气体过滤或净化机器及装置 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8421.39.90.20 | Gas purifiers (outlet gas purity ≥99.999999%)气体纯化器(出口气体纯度≥99.999999%) | 3%China's provisional rate, lower than MFN | 5% | 13% | 13% | None |
| 8421.39.90.90 | Other machinery and apparatus for filtering or purifying gases其他气体过滤、净化机器及装置 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 13% | 13% | None |
| 8421.91.10.00 | Parts of centrifugal dryers with a dry linen capacity ≤ 10 kg干衣量≤10千克离心干衣机零件 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8421.91.90.11 | Centrifuge housings/collectors离心机壳/收集器 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | 3 |
| 8421.91.90.12 | Collectors收集器 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | 3 |
| 8421.91.90.13 | Gas diffusion membranes气体扩散膜 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | 3 |
| 8421.91.90.14 | Diffusion chambers扩散室 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | 3 |
| 8421.91.90.90 | Parts for other centrifuges其他离心机用零件 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8421.99.10.00 | Parts for household type filtering or purifying apparatus家用型过滤、净化装置用零件 | 4.6%APTA rate, with an APTA certificate of origin | 7% | 13% | 13% | None |
| 8421.99.90.10 | Parts of liquid filtering or purifying machinery and apparatus, of filtering or purifying membranes of fluoropolymer, of a thickness not exceeding 140 micrometres; parts of gas filtering or purifying machinery and apparatus, equipped with stainless steel housings, inlet and outlet tubes with an internal diameter not exceeding 1.3 cm用氟聚合物制造的厚度不超过140微米的过滤膜或净化膜的液体过滤或净化机器及装置的零件;装备不锈钢外壳、入口管和出口管内径不超过1.3厘米的气体过滤或净化机器及装置的零件 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8421.99.90.90 | Parts of other filtering or purifying machinery and apparatus其他过滤、净化装置用零件 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 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
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.