Heading · Chapter 84 · Section XVI, Machinery and mechanical appliances
HS 8459Machine-tools (including way-type unit machines) for drilling, boring, milling, treading or tapping by removing metal, other than lathes (including turning centres) of heading 8457
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
- Customs duty
- 7.5%
- 38 tariff items
- GST now
- 18%
- or 5% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 5% to 9%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
12 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 8459 10 00 | Way-type unit head machines | 7.5% | 18% | units |
| 8459 21 00 | Numerically controlled | 7.5% | 18% | units |
| 8459 29 | Other | 7.5% | 18% | units |
| 8459 31 00 | Numerically controlled | 7.5% | 18% | units |
| 8459 39 | Other | 7.5% | 18% | units |
| 8459 41 | Numerically controlled | 7.5% | 18% | units |
| 8459 49 | Other | 7.5% | 18% | units |
| 8459 51 | Numerically controlled | 7.5% | 18% | units |
| 8459 59 | Other | 7.5% | 18% | units |
| 8459 61 | Numerically controlled | 7.5% | 18% | units |
| 8459 69 | Other | 7.5% | 18% | units |
| 8459 70 | Other threading or tapping machines | 7.5% | 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 38 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: 38 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
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 445 | Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458 | 18% |
| 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
| 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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 8459 | Machine-tools (including way-type unit head machines) for drilling, boring, milling, treading or tapping by removing metal, other than lathes (including turning centres) of heading 8458 | 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: 38 tariff items
China: the same goods (8459)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 14 in force and 2 expired under 8459. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 8459.10.00.00 | Drilling machines for working metal, with linear moving power head切削金属的直线移动式动力头钻床 | 9%MFN rate (no APTA concession on this line) | 9% | 13% | 13% | None |
| 8459.21.00.00 | Other numerically controlled drilling machines for cutting metal切削金属的其他数控钻床 | 9%MFN rate (no APTA concession on this line) | 9% | 13% | 13% | O |
| 8459.29.00.00 | Other drilling machines for removing metal切削金属的其他钻床 | 9%MFN rate (no APTA concession on this line) | 9% | 13% | 13% | None |
| 8459.31.00.00 | Other NC boring-milling machines for working metal切削金属的其他数控镗铣机床 | 9%MFN rate (no APTA concession on this line) | 9% | 13% | 13% | O |
| 8459.39.00.00 | Other boring-milling machines for cutting metal切削金属的其他镗铣机床 | 9%MFN rate (no APTA concession on this line) | 9% | 13% | 13% | None |
| 8459.41.00.00 | Other numerically controlled boring machines for cutting metal切削金属的其他数控镗床 | 9%MFN rate (no APTA concession on this line) | 9% | 13% | 13% | O |
| 8459.49.00.00 | Other boring machines for working metal切削金属的其他镗床 | 9%MFN rate (no APTA concession on this line) | 9% | 13% | 13% | None |
| 8459.51.00.00 | Numerically controlled knee-type milling machines for working metal切削金属的升降台式数控铣床 | 9%MFN rate (no APTA concession on this line) | 9% | 13% | 13% | O |
| 8459.59.00.00 | Other knee-type milling machines for working metal切削金属的其他升降台式铣床 | 9%MFN rate (no APTA concession on this line) | 9% | 13% | 13% | None |
| 8459.61.10.00 | Other numerically controlled gantry milling machines for working metal切削金属的其他龙门数控铣床 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | O |
| 8459.61.90.00 | Other numerically controlled milling machines for cutting metal切削金属的其他数控铣床 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | O |
| 8459.69.10.00 | Other non-numerically controlled gantry milling machines for working metal切削金属的其他龙门非数控铣床 | 7.5%APTA rate, with an APTA certificate of origin | 9% | 13% | 13% | None |
| 8459.69.90.00 | Other non-NC milling machines for working metal切削金属的其他非数控铣床 | 8.3%APTA rate, with an APTA certificate of origin | 9% | 13% | 13% | None |
| 8459.70.00.00 | Other tapping machines for cutting metal切削金属的其他攻丝机床 | 9%MFN rate (no APTA concession on this line) | 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.
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
Previous8458Lathes (including turning centres) for removing metalOne level upChapter 84Nuclear reactors, boilers, machinery and mechanical appliances; parts thereofNext8460Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461
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.