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

HS 8428 10Lifts and skip hoists

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof › Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)

Customs duty
7.5%
3 tariff items
GST now
18%
Import policy
Free
Export policy
Free
Unit
units
Duty in China
3.9% to 5.2%
On Indian goods
Search codesDuty 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
CodeDescriptionCustoms dutyGST nowUnit
8428 10 11Lifts of a kind used in buildings7.5%18%units
8428 10 19Other7.5%18%units
8428 10 20Skip hoists7.5%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%. 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
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 417Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202518%1/2017-Central Tax (Rate)
From 22 Sep 202518%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 itemGoodsRateCap
8428Other lifting, handling, load-ing or unloading machinery (for example, lifts, escalators, conveyors, teleferics)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 8428 10, and China's below.

China: the same goods (8428 10)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force under 8428 10. 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 codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
8428.10.10.01Barrier-free lifts无障碍升降机4%China's provisional rate, lower than MFN8%13%13%AM
8428.10.10.90Other passenger lifts其他载客电梯5.2%APTA rate, with an APTA certificate of origin8%13%13%AM
8428.10.90.00Other lifts & skip hoists其他升降机及倒卸式起重机3.9%APTA rate, with an APTA certificate of origin6%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

8428.10.10Passenger lifts

8428.10.10.01Barrier-free lifts无障碍升降机
Unit
unit / kg
MFN import duty
8%
Provisional import duty
4%
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.Lifting speed提升速度
  • 6.Number of stops停层数
  • 7.Dead-weight载重量
  • 8.GTIN
  • 9.CAS
  • 10.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
3.2%
Ecuador
5.6%
Serbia
0%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
5.2%
RCEP rates
Australia
6%
Brunei
6%
Cambodia
6%
South Korea
6%
Laos
6%
Malaysia
6%
New Zealand
6.4%
Singapore
6%
Thailand
6%
Vietnam
6%
Japan
6.1%
Indonesia
6%
Philippines
6%
Myanmar
6%
CIQ codes
  • 8428101001999Barrier-free lifts无障碍升降机
8428.10.10.90Other passenger lifts其他载客电梯
Unit
unit / kg
MFN import duty
8%
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
2 Apr 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.Lifting speed提升速度
  • 6.Number of stops停层数
  • 7.Dead-weight载重量
  • 8.GTIN
  • 9.CAS
  • 10.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
3.2%
Ecuador
5.6%
Serbia
0%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
5.2%
RCEP rates
Australia
6%
Brunei
6%
Cambodia
6%
South Korea
6%
Laos
6%
Malaysia
6%
New Zealand
6.4%
Singapore
6%
Thailand
6%
Vietnam
6%
Japan
6.1%
Indonesia
6%
Philippines
6%
Myanmar
6%
CIQ codes
  • 8428101090999Other passenger lifts其他载客电梯

8428.10.90Other lifts & skip hoists

8428.10.90.00Other lifts & skip hoists其他升降机及倒卸式起重机
Unit
unit / kg
MFN import duty
6%
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%
Asia-Pacific (APTA)
3.9%
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
  • 8428109000101Other lifts and skip hoists (goods lifts, elevators)其他升降机及倒卸式起重机(载货电梯、升降机)
  • 8428109000102Other lifts and skip hoists (cranes)其他升降机及倒卸式起重机(起重机)
  • 8428109000103Other lifts and skip hoists (mechanical parking equipment and other loading, storage and transport equipment and parts thereof)其他升降机及倒卸式起重机(机械式停车设备及其它装卸、储运设备及其零件)
  • 8428109000104Other lifts and skip hoists (container loading bridges)其他升降机及倒卸式起重机(集装箱装卸桥)
  • 8428109000105Other lifts and skip hoists其他升降机及倒卸式起重机(其他装卸桥、提升、起重设备及零件)

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

Previous8426 99OtherOne level up8428Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)Next8428 20Pneumatic elevators and conveyors

Sources

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.