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

HS 8428 90Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof: other machinery

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
5% to 10%
On Indian goods
Search codesDuty abroadRates as on 19 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 90 10For coal handling7.5%18%units
8428 90 20For ash handling7.5%18%units
8428 90 90Other7.5%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 19 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 19 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 90, and China's below.

China: the same goods (8428 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 8 in force and 1 expired under 8428 90. 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
8428.90.10.00Traversers for mine wagons, railway locomotives, etc.矿车推动机、铁道机车等的转车台10%MFN rate (no APTA concession on this line)10%13%13%None
8428.90.20.00Mechanical parking equipment机械式停车设备5%MFN rate (no APTA concession on this line)5%13%13%None
8428.90.31.00Stacking and reclaiming machinery堆取料机械5%MFN rate (no APTA concession on this line)5%13%13%None
8428.90.39.00Other loading or unloading machinery其他装卸机械5%MFN rate (no APTA concession on this line)5%13%13%None
8428.90.90.10Remote manipulators for radio-chemical separation and hot cells放化分离作业和热室用遥控机械手5%MFN rate (no APTA concession on this line)5%13%13%3
8428.90.90.20Nuclear reactor fuel element charging or discharging machines核反应堆燃料装卸机5%MFN rate (no APTA concession on this line)5%13%13%3
8428.90.90.30Precision casting intermediate products specially designed for manufacturing gas turbine engine/gas turbine blades, guide vanes, casings and other turbine configuration components专门设计用于制造燃气涡轮发动机/燃气轮机叶片、导向器、机匣等涡轮构型部件的精密铸造中间产品5%MFN rate (no APTA concession on this line)5%13%13%3
8428.90.90.90Other lifting, handling, loading or unloading machinery其他升降、搬运、装卸机械5%MFN rate (no APTA concession on this line)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

8428.90.10Wagon movers, wagon tippers and similar railway wagon handling equipment

8428.90.10.00Traversers for mine wagons, railway locomotives, etc.矿车推动机、铁道机车等的转车台

Including wagon traversers, wagon tippers and similar railway wagon handling equipment包括货车转车台、货车倾卸装置及类似铁道货车搬运装置

Unit
unit / kg
MFN import duty
10%
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
1.5%
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
7%
Ecuador
8.5%
Serbia
4%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
5%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
5.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 8428901000999Wagon traversers, turntables for railway locomotives, etc. (incl. wagon turntables, wagon tippers and similar railway wagon handling devices)矿车推动机、铁道机车等的转车台(包括货车转车台、货车倾卸装置及类似铁道货车搬运装置)

8428.90.20Mechanical parking equipment

8428.90.20.00Mechanical parking equipment机械式停车设备
Unit
unit / kg
MFN import duty
5%
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
2.5%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
2.7%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 8428902000999Mechanical parking equipment机械式停车设备

8428.90.31Stacking and reclaiming machinery

8428.90.31.00Stacking and reclaiming machinery堆取料机械
Unit
unit / kg
MFN import duty
5%
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
1%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
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
3.4%
Indonesia
2.5%
Philippines
2.5%
Myanmar
2.5%
CIQ codes
  • 8428903100999Stacking and reclaiming machinery堆取料机械

8428.90.39Other loading or unloading machinery

8428.90.39.00Other loading or unloading machinery其他装卸机械
Unit
unit / kg
MFN import duty
5%
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
1%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
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
3.4%
Indonesia
2.5%
Philippines
2.5%
Myanmar
2.5%
CIQ codes
  • 8428903900999Other loading or unloading machinery其他装卸机械

8428.90.40Handling robots

8428.90.40.00Handling robots搬运机器人Expired
Unit
unit / kg
MFN import duty
5%
Provisional import duty
None
General import duty
30%
Import VAT
13%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
4 Jan 2022
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state
  • 1.Description of goods品名
  • 2.Brand type品牌类型
  • 3.Export preferential status出口享惠情况
  • 4.Use用途
  • 5.Brand [Chinese and foreign names]品牌[中文及外文名称]
  • 6.Model型号
  • 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
1%
Iceland
0%
Australia
0%
South Korea
2.6%
Georgia
0%
Mauritius
0%
CIQ codes
  • 8428904000999Handling robots搬运机器人

8428.90.90Lifting, handling machinery, n.e.s.

8428.90.90.10Remote manipulators for radio-chemical separation and hot cells放化分离作业和热室用遥控机械手

Capable of penetrating hot cell walls more than 0.6 m thick or hot cell ceilings more than 0.6 m thick能贯穿0.6米以上热室壁或壁厚为0.6米以上热室顶

Unit
unit / kg
MFN import duty
5%
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
1%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Hong Kong
0%
Macao
0%
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
3.4%
Indonesia
2.5%
Philippines
2.5%
Myanmar
2.5%
CIQ codes
  • 8428909010999Remote manipulators for radio-chemical separation operations and hot cells (capable of penetrating hot cell walls or ceilings 0.6 m or more thick)放化分离作业和热室用遥控机械手(能贯穿0.6米以上热室壁或壁厚为0.6米以上热室顶)
8428.90.90.20Nuclear reactor fuel element charging or discharging machines核反应堆燃料装卸机

Fuel element manipulating equipment for nuclear reactors用于在核反应堆中插入或取出燃料的操作设备

Unit
unit / kg
MFN import duty
5%
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
1%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Hong Kong
0%
Macao
0%
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
3.4%
Indonesia
2.5%
Philippines
2.5%
Myanmar
2.5%
CIQ codes
  • 8428909020999Nuclear reactor fuel charging or discharging machines (equipment for inserting or removing fuel in nuclear reactors)核反应堆燃料装卸机(用于在核反应堆中插入或取出燃料的操作设备)
8428.90.90.30Precision casting intermediate products specially designed for manufacturing gas turbine engine/gas turbine blades, guide vanes, casings and other turbine configuration components专门设计用于制造燃气涡轮发动机/燃气轮机叶片、导向器、机匣等涡轮构型部件的精密铸造中间产品

Manipulators (including ceramic cores, wax pattern assemblies, shells)包括陶瓷型芯、蜡模模组、型壳)的机械手装置

Unit
unit / kg
MFN import duty
5%
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
1%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Hong Kong
0%
Macao
0%
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
3.4%
Indonesia
2.5%
Philippines
2.5%
Myanmar
2.5%
CIQ codes
  • 8428909030301Manipulator devices specially designed for manufacturing precision casting intermediate products (including ceramic cores, wax pattern assemblies, shells) for gas turbine engine/gas turbine blades, vanes, shrouds and other turbine configured components (special equipment, lifts)专门设计用于制造燃气涡轮发动机/燃气轮机叶片、导向器、机匣等涡轮构型部件的精密铸造中间产品(包括陶瓷型芯、蜡模模组、型壳)的机械手装置(特种设备,升降机)
  • 8428909030302Manipulators specially designed for manufacturing precision casting intermediate products (incl. ceramic cores, wax pattern assemblies, shells) for gas turbine engine/gas turbine blades, guide vanes, casings and other turbine configuration components (other lifting machinery).专门设计用于制造燃气涡轮发动机/燃气轮机叶片、导向器、机匣等涡轮构型部件的精密铸造中间产品(包括陶瓷型芯、蜡模模组、型壳)的机械手装置(其他起重机械)
8428.90.90.90Other lifting, handling, loading or unloading machinery其他升降、搬运、装卸机械
Unit
unit / kg
MFN import duty
5%
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
1%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Hong Kong
0%
Macao
0%
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
3.4%
Indonesia
2.5%
Philippines
2.5%
Myanmar
2.5%
CIQ codes
  • 8428909090301Other lifting, handling, loading or unloading machinery (special equipment, bridge cranes)其他升降、搬运、装卸机械(特种设备,桥式起重机)
  • 8428909090302Other lifting, handling, loading or unloading machinery (special equipment, gantry cranes)其他升降、搬运、装卸机械(特种设备,门式起重机)
  • 8428909090303Other lifting, handling, loading or unloading machinery (special equipment, tower cranes)其他升降、搬运、装卸机械(特种设备,塔式起重机)
  • 8428909090304Other lifting, handling, loading or unloading machinery (special equipment, mobile cranes)其他升降、搬运、装卸机械(特种设备,流动式起重机)
  • 8428909090305Other lifting, handling, loading or unloading machinery (special equipment, gantry cranes)其他升降、搬运、装卸机械(特种设备,门座式起重机)
  • 8428909090306Other lifting, handling, loading or unloading machinery (special equipment, lifts)其他升降、搬运、装卸机械(特种设备,升降机)
  • 8428909090307Other lifting, handling, loading or unloading machinery (special equipment, cable cranes)其他升降、搬运、装卸机械(特种设备,缆索式起重机)
  • 8428909090308Other lifting, handling, loading or unloading machinery (special equipment, mast cranes)其他升降、搬运、装卸机械(特种设备,桅杆式起重机)
  • 8428909090309Other lifting, handling, loading or unloading machinery (special equipment, mechanical parking equipment)其他升降、搬运、装卸机械(特种设备,机械式停车设备)
  • 8428909090310Other lifting, handling, loading or unloading machinery (other lifting machinery)其他升降、搬运、装卸机械(其他起重机械)
  • 8428909090311Other lifting, handling, loading or unloading machinery (special equipment, self-propelled industrial trucks)其他升降、搬运、装卸机械(特种设备,机动工业车辆)
  • 8428909090312Other lifting, handling, loading or unloading machinery (other works trucks)其他升降、搬运、装卸机械(其他场(厂)内专用机动车辆)

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