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

HS 8452 10Sewing machines of the household type

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof › Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum, machines for reeling, unreeling, folding, cutting or pinking textile fabrics

Customs duty: 10%; 6 tariff items
GST now: 5%; or 18% for some goods
Import policy: Free
Export policy: Free
Unit: units
Duty in China: 5.9%; On Indian goods

Search codes Duty abroadRates as on 20 Oct 2026

Codes under this subheading

6 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
Code	Description	Customs duty	GST now	Unit
8452 10 11	With electronic controls or electric motors	10%	5%	units
8452 10 12	Hand operated	10%	5%	units
8452 10 19	Other	10%	5%	units
8452 10 21	With electronic controls or electric motors	10%	5%	units
8452 10 22	Hand operated	10%	5%	units
8452 10 29	Other	10%	5%	units

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 6 tariff items: 10%. 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: 6 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

Now 5%, or 18% for some goods.
Until 21 September 2025 12%, or 5% or 18% for some goods.
Change: Down.

The rules that set it now

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 435	Sewing machines, other than book-sewing machine of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machines needles and parts of sewing machines	5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 437	Following 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 service	5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 479	Disposable sterilized dialyzer or micro barrier of artificial kidney	5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 386	Parts suitable for use solely or principally with fixed Speed Diesel Engines of power not exceeding 15HP	18%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 387	Parts 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 pumps	18%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 473	E-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 consumer	18%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	5%, 12% or 18%	1/2017-Central Tax (Rate)
From 22 Sep 2025	5% 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 item	Goods	Rate	Cap
8452	Sewing machines, other than book- sewing machines of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles	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: 6 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 8452 10, and China's below.

China: the same goods (8452 10)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force under 8452 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 code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
8452.10.10.00	Multi-functional household sewing machines多功能家用型缝纫机	5.9%APTA rate, with an APTA certificate of origin	9%	13%	13%	None
8452.10.91.00	Other household type hand-operated sewing machines其他家用型手动式缝纫机	5.9%APTA rate, with an APTA certificate of origin	9%	13%	13%	None
8452.10.99.00	Other household sewing machines其他家用型缝纫机	5.9%APTA rate, with an APTA certificate of origin	9%	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

8452.10.10Multi-functional household sewing machines

8452.10.10.00Multi-functional household sewing machines多功能家用型缝纫机

Unit: unit / kg
MFN import duty: 9%
Provisional import duty: None
General import duty: 80%
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.Manual or not是否手动
4.Brand (Chinese or foreign names)品牌(中文或外文名称)
5.Model型号
6.GTIN
7.CAS
8.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 13.4%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 4.2%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 6.3%
Ecuador: 0%
Serbia: 6.3%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 5.9%

RCEP rates

Australia: 15.8%
Brunei: 14%
Cambodia: 14%
South Korea: 14%
Laos: 14%
Malaysia: 14%
New Zealand: 16.8%
Singapore: 14%
Thailand: 14%
Vietnam: 14%
Japan: 14.4%
Indonesia: 14%
Philippines: 14%
Myanmar: 14%

CIQ codes

8452101000999Multi-functional household sewing machines多功能家用型缝纫机

8452.10.91Other household type hand-operated sewing machines

8452.10.91.00Other household type hand-operated sewing machines其他家用型手动式缝纫机

Unit: unit / kg
MFN import duty: 9%
Provisional import duty: None
General import duty: 80%
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.Manual or not是否手动
4.Brand (Chinese or foreign names)品牌(中文或外文名称)
5.Model型号
6.GTIN
7.CAS
8.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 13.4%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 4.2%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 6.3%
Ecuador: 7.4%
Serbia: 6.3%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 5.9%

RCEP rates

Australia: 10.5%
Brunei: 10.5%
Cambodia: 10.5%
South Korea: 10.5%
Laos: 10.5%
Malaysia: 10.5%
New Zealand: 12.6%
Singapore: 10.5%
Thailand: 10.5%
Vietnam: 10.5%
Japan: 11.5%
Indonesia: 10.5%
Philippines: 10.5%
Myanmar: 10.5%

CIQ codes

8452109100999Other household type hand-operated sewing machines其他家用型手动式缝纫机

8452.10.99Other household sewing machines

8452.10.99.00Other household sewing machines其他家用型缝纫机

Unit: unit / kg
MFN import duty: 9%
Provisional import duty: None
General import duty: 80%
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.Manual or not是否手动
4.Brand (Chinese or foreign names)品牌(中文或外文名称)
5.Model型号
6.GTIN
7.CAS
8.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 13.4%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 4.2%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 6.3%
Ecuador: 7.4%
Serbia: 6.3%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 5.9%

RCEP rates

Australia: 10.5%
Brunei: 10.5%
Cambodia: 10.5%
South Korea: 10.5%
Laos: 10.5%
Malaysia: 10.5%
New Zealand: 12.6%
Singapore: 10.5%
Thailand: 10.5%
Vietnam: 10.5%
Japan: 14.4%
Indonesia: 10.5%
Philippines: 10.5%
Myanmar: 10.5%

CIQ codes

8452109900101Other household sewing machines (electric household sewing machines)其他家用型缝纫机(电动家用缝纫机)
8452109900102Other household sewing machines (mechanical household sewing machines)其他家用型缝纫机(机械家用缝纫机)

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

Previous8451 80Other machinery One level up8452Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum, machines for reeling, unreeling, folding, cutting or pinking textile fabrics Next8452 21Automatic units

Sources

GSTN HSN code masterChecked 13 Oct 2026
DGFT ITC(HS) import and export policyChecked 9 Oct 2026
GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
China customs tariff (HS编码网)Checked 19 Oct 2026

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.