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

HS 8440Book-binding machinery, including book-sewing machines

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

Customs duty
7.5%
3 tariff items
GST now
18%
Import policy
Free
Export policy
Free
Unit
kg or units
Duty in China
7% to 12%
On Indian goods
Search codesRates as on 19 Oct 2026

Codes under this heading

2 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
8440 10Machinery7.5%18%units
8440 90 00Parts7.5%18%kg

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. 427Boo k-binding machinery, including book-sewing machines18%

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
8440Book-binding machinery, in-cluding book-sewing machines1.5%—

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

China: the same goods (8440)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force under 8440. 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
8440.10.10.00Thread sewing machines锁线订书机7%APTA rate, with an APTA certificate of origin10%13%13%None
8440.10.20.00Perfect binding machines胶订机12%MFN rate (no APTA concession on this line)12%13%13%None
8440.10.90.00Other book-binding machinery其他书本装订机12%MFN rate (no APTA concession on this line)12%13%13%None
8440.90.00.00Parts of book-binding machinery书本装订机器的零件8%MFN rate (no APTA concession on this line)8%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

Previous8439Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboardOne level upChapter 84Nuclear reactors, boilers, machinery and mechanical appliances; parts thereofNext8441Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds

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.