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

HS 8441Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof: other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds

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

Codes under this heading

6 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
8441 10Cutting machines7.5%18%units
8441 20 00Machines for making bags, sacks or envelopes7.5%18%units
8441 30 00Machines for making cartons, boxes, cases, tubes, drums or similar containers, other than by moulding7.5%18%units
8441 40 00Machines for moulding articles in paper pulp, paper or paperboard7.5%18%units
8441 80 00Other machinery7.5%18%units
8441 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 7 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: 7 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. 428Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds18%

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
8441Other machinery for making up paper pulp, paper or paper board, including cutting machines of all kinds1.5%—

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: 7 tariff items

China: the same goods (8441)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 11 in force under 8441. 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
8441.10.00.00Paper cutting machines切纸机12%MFN rate (no APTA concession on this line)12%13%13%None
8441.20.00.00Machinery for making sacks, bags or envelopes制造包、袋或信封的机器7.8%APTA rate, with an APTA certificate of origin12%13%13%None
8441.30.10.00Machinery for producing paper-plastic-aluminium composite cans纸塑铝复合罐生产设备7.8%APTA rate, with an APTA certificate of origin12%13%13%None
8441.30.90.00Other machinery for making boxes, cases and similar containers其他制造箱、盒及类似容器的机器7.8%APTA rate, with an APTA certificate of origin12%13%13%None
8441.40.00.00Machines for moulding articles of paper pulp, paper or paperboard纸浆、纸或纸板制品模制成型机器12%MFN rate (no APTA concession on this line)12%13%13%None
8441.80.10.00Machinery for manufacturing paper-plastic-aluminium flexible packaging制造纸塑铝软包装生产设备7.8%APTA rate, with an APTA certificate of origin12%13%13%None
8441.80.90.00Other machinery for making pulp or paper products其他制造纸浆制品、纸制品的机器7.8%APTA rate, with an APTA certificate of origin12%13%13%None
8441.90.10.01Curved rolls for paper cutting machines切纸机用弧形辊4%China's provisional rate, lower than MFN8%13%13%None
8441.90.10.02Cross-cutting units for paper cutting machines切纸机用横切刀单元3%China's provisional rate, lower than MFN8%13%13%None
8441.90.10.90Other parts of paper cutting machines其他切纸机零件8%MFN rate (no APTA concession on this line)8%13%13%None
8441.90.90.00Parts of other machinery for making pulp or paper products其他制造纸浆、纸制品的机器零件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

Previous8440Book-binding machinery, including book-sewing machinesOne level upChapter 84Nuclear reactors, boilers, machinery and mechanical appliances; parts thereofNext8442Machinery, apparatus and equipment (other then the machines of headings 8456 to 8465) for preparing or making plates, printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished)

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.