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

HS 8437 80Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm-type machinery: other machinery

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

Customs duty
7.5%
3 tariff items
GST now
18%
or 5% for some goods
Import policy
Free
Export policy
Free
Unit
units
Duty in China
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
8437 80 10Flour mill machinery7.5%18%units
8437 80 20Rice mill machinery7.5%18%units
8437 80 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 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%, 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
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 424Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof18%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 437Following 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 service5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 479Disposable sterilized dialyzer or micro barrier of artificial kidney5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 386Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP18%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 387Parts 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 pumps18%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 473E-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 consumer18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20255%, 12% or 18%1/2017-Central Tax (Rate)
From 22 Sep 20255% 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 itemGoodsRateCap
8437Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm-type machinery1.5%—

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 8437 80, and China's below.

China: the same goods (8437 80)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 8437 80. 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
8437.80.00.00Machinery for the milling industry谷物磨粉业加工机器5.2%APTA rate, with an APTA certificate of origin8%13%9%AR
  • 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

8437.80.00Machinery for the milling industry or for the working of cereals or dried leguminous vegetables

8437.80.00.00Machinery for the milling industry谷物磨粉业加工机器

Machines for processing cereals or dried leguminous vegetables, excluding agricultural machinery包括谷物、干豆加工机器,但农业用机器除外

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
9%
Updated by China
10 Oct 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.GTIN
  • 6.CAS
  • 7.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
4%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
4%
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
7.5%
Brunei
0%
Cambodia
0%
South Korea
10%
Laos
0%
Malaysia
0%
New Zealand
8%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
0%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 8437800000999Machinery for the milling industry (incl. machinery for processing cereals or dry leguminous vegetables, but excluding agricultural machinery)谷物磨粉业加工机器(包括谷物、干豆加工机器,但农业用机器除外)

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

Previous8436 80Other machineryOne level up8437Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm-type machineryNext8437 90Parts

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.