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

HS 8421 21Centrifuges, including centrifugal dryers, filtering or purifying machinery and appara for liquids or gases: for filtering or purifying water

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

Customs duty: 7.5% to 10%; 3 tariff items
GST now: 18%
Import policy: Free
Export policy: Free
Unit: units
Duty in China: 1% to 4.6%; On Indian goods

Search codes Duty abroadRates as on 20 Oct 2026

Codes under this subheading

3 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
8421 21 10	Ion exchanger plant or apparatus	7.5%	18%	units
8421 21 20	Household type filters	10%	18%	units
8421 21 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 3 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: 3 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

GST rate rules in force
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

GST rate 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)

All Industry Rates of duty drawback under this heading
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: 3 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 8421 21, and China's below.

China: the same goods (8421 21)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 5 in force and 4 expired under 8421 21. 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
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

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

8421.21.10Household type machinery and apparatus for filtering or purifying water

8421.21.10.00Household type machinery and apparatus for filtering or purifying water家用型过滤或净化水的机器及装置

Unit: unit / kg
MFN import duty: 7%
Provisional import duty: 5%
General import duty: 63%
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

RImported food hygiene inspection进口食品卫生监督检验

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.Principle原理
6.Water treatment capacity per unit of time单位时间水处理量
7.GTIN
8.CAS
9.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 14%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 7%
Iceland: 0%
Australia: 0%
South Korea: 10%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 2.8%
Serbia: 2.8%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 4.6%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 16.7%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 13.6%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

8421211000101Household type machinery and apparatus for filtering or purifying water (non-domestic filtering and purifying apparatus)家用型过滤或净化水的机器及装置(非家用过滤及净化装置)
8421211000102Household type water filtering or purifying machinery and apparatus (household type water filtering or purifying machinery and apparatus, Class I appliances)家用型过滤或净化水的机器及装置(家用型过滤或净化水的机器及装置I类器具)
8421211000103Household type water filtering or purifying machinery and apparatus (household type water filtering or purifying machinery and apparatus, Class II appliances)家用型过滤或净化水的机器及装置(家用型过滤或净化水的机器及装置II类器具)
8421211000104Household type water filtering or purifying machinery and apparatus (household type water filtering or purifying machinery and apparatus, Class III appliances)家用型过滤或净化水的机器及装置(家用型过滤或净化水的机器及装置III类器具)
8421211000105Household type water filtering or purifying machinery and apparatus (household type water filtering or purifying machinery and apparatus, Class 0I appliances)家用型过滤或净化水的机器及装置(家用型过滤或净化水的机器及装置0I类器具)
8421211000106Household type water filtering or purifying machinery and apparatus (household type water filtering or purifying machinery and apparatus, Class 0 appliances)家用型过滤或净化水的机器及装置(家用型过滤或净化水的机器及装置0类器具)

8421.21.90

8421.21.90.01Stacked water filters for spray irrigation equipment喷灌设备用叠式净水过滤器Expired

Unit: None
MFN import duty: None
Provisional import duty: None
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

8421.21.90.90Other non-household type apparatus for filtering or purifying water其他非家用型过滤或净化水的装置Expired

Unit: None
MFN import duty: None
Provisional import duty: None
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

8421.21.91Ship's ballast water treatment equipment

8421.21.91.00Ship's ballast water treatment equipment船舶压载水处理设备

Unit: unit / kg
MFN import duty: 5%
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

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.Principle原理
6.Water treatment capacity per unit of time单位时间水处理量
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%
South Korea: 1%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 3.3%

RCEP rates

Australia: 2.5%
Brunei: 2.5%
Cambodia: 2.5%
South Korea: 2.5%
Laos: 2.5%
Malaysia: 2.5%
New Zealand: 3%
Singapore: 2.5%
Thailand: 2.5%
Vietnam: 2.5%
Japan: 2.7%
Indonesia: 2.5%
Philippines: 2.5%
Myanmar: 2.5%

CIQ codes

8421219100999Ship's ballast water treatment equipment船舶压载水处理设备

8421.21.99Other non-household type machinery and apparatus for filtering or purifying water

8421.21.99.10Stacked water filters for spray irrigation equipment喷灌设备用叠式净水过滤器

Unit: unit / kg
MFN import duty: 5%
Provisional import duty: 1%
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

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.Principle原理
6.Water treatment capacity per unit of time单位时间水处理量
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%
South Korea: 1%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 3.3%

RCEP rates

Australia: 2.5%
Brunei: 2.5%
Cambodia: 2.5%
South Korea: 2.5%
Laos: 2.5%
Malaysia: 2.5%
New Zealand: 3%
Singapore: 2.5%
Thailand: 2.5%
Vietnam: 2.5%
Japan: 2.7%
Indonesia: 2.5%
Philippines: 2.5%
Myanmar: 2.5%

CIQ codes

8421219910999Stacked water filters for spray irrigation equipment喷灌设备用叠式净水过滤器

8421.21.99.20Filters for ship's ballast water treatment equipment船舶压载水处理设备用过滤器

Unit: unit / kg
MFN import duty: 5%
Provisional import duty: 2%
General import duty: 50%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 2 Apr 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.Principle原理
6.Water treatment capacity per unit of time单位时间水处理量
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%
South Korea: 1%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 3.3%

RCEP rates

Australia: 2.5%
Brunei: 2.5%
Cambodia: 2.5%
South Korea: 2.5%
Laos: 2.5%
Malaysia: 2.5%
New Zealand: 3%
Singapore: 2.5%
Thailand: 2.5%
Vietnam: 2.5%
Japan: 2.7%
Indonesia: 2.5%
Philippines: 2.5%
Myanmar: 2.5%

CIQ codes

8421219920999Filters for ship's ballast water treatment equipment船舶压载水处理设备用过滤器

8421.21.99.90Other non-household type apparatus for filtering or purifying water其他非家用型过滤或净化水的装置

Unit: unit / kg
MFN import duty: 5%
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: 2 Apr 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.Principle原理
6.Water treatment capacity per unit of time单位时间水处理量
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%
South Korea: 1%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 3.3%

RCEP rates

Australia: 2.5%
Brunei: 2.5%
Cambodia: 2.5%
South Korea: 2.5%
Laos: 2.5%
Malaysia: 2.5%
New Zealand: 3%
Singapore: 2.5%
Thailand: 2.5%
Vietnam: 2.5%
Japan: 2.7%
Indonesia: 2.5%
Philippines: 2.5%
Myanmar: 2.5%

CIQ codes

8421219990301Other non-household type apparatus for filtering or purifying water (medical devices, oral positive and negative pressure equipment)其他非家用型过滤或净化水的装置(医疗器械,口腔正负压设备)
8421219990302Other non-household type apparatus for filtering or purifying water (other food processing and vending machinery)其他非家用型过滤或净化水的装置(其他食品加工及售卖机械)
8421219990990Other non-household filtering or purifying machinery and apparatus for water (other)其他非家用型过滤或净化水的装置(其他)

8421.21.99.01Stacked water filters for spray irrigation equipment喷灌设备用叠式净水过滤器Expired

Unit: None
MFN import duty: 5%
Provisional import duty: 1%
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 3.3%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 2.6%
Georgia: 0%
Mauritius: 0%

8421.21.99.02Filters for ship's ballast water treatment equipment船舶压载水处理设备用过滤器Expired

Unit: None
MFN import duty: 5%
Provisional import duty: 2%
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 3.3%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 2.6%
Georgia: 0%
Mauritius: 0%

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

Previous8421 19Other One level up8421Centrifuges, including centrifugal dryers, filtering or purifying machinery and appara for liquids or gases Next8421 39Other

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 19 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 19 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.