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

HS 8461 40Gear cutting, gear grinding or gear finishing machines

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof › Machine-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 8460

Customs duty: 7.5%; 12 tariff items
GST now: 18%
Import policy: Free
Export policy: Free
Unit: units
Duty in China: 9%; On Indian goods

Search codes Duty abroadRates as on 20 Oct 2026

Codes under this subheading

12 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
8461 40 11	Bevel gear cutting	7.5%	18%	units
8461 40 12	Gear cutting spiral bevel and /or hypoid	7.5%	18%	units
8461 40 13	Gear slotter or planar formed cutter type	7.5%	18%	units
8461 40 14	Gear milling formed disc cutter type	7.5%	18%	units
8461 40 19	Other	7.5%	18%	units
8461 40 21	Single or double wheel disc type gear grinder	7.5%	18%	units
8461 40 22	Formed wheel gear grinder	7.5%	18%	units
8461 40 23	Gear shaver	7.5%	18%	units
8461 40 24	Gear tooth, rounding, chamfering or burring	7.5%	18%	units
8461 40 25	Gear shaper, spur and helical	7.5%	18%	units
8461 40 26	Gear hobber, spur and helical	7.5%	18%	units
8461 40 29	Other	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 12 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: 12 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
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 447	Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine-tools working by removing metal or cermets, not elsewhere specified or included	18%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	18%	1/2017-Central Tax (Rate)
From 22 Sep 2025	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
8461	Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine tools working by removing metal,or cermets, not elsewhere specified or included	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: 12 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 8461 40, and China's below.

China: the same goods (8461 40)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force and 1 expired under 8461 40. 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
8461.40.11.00	Numerically controlled gear grinding machines for cutting metal切削金属的数控齿轮磨床	9%MFN rate (no APTA concession on this line)	9%	13%	13%	O
8461.40.19.00	Numerically controlled gear cutting machines and gear finishing machines for removing metal切削金属的数控切齿机、数控齿轮精加工机床	9%MFN rate (no APTA concession on this line)	9%	13%	13%	O
8461.40.90.00	Other gear cutting machines and gear grinding machines for working metal切削金属的其他切齿机,齿轮磨床	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.

Every Chinese code in full

8461.40.10

8461.40.10.00NC gear cutting, gear grinding or gear finishing machines for working metal (incl. cermets)切削金属的数控切齿机,齿轮磨床(含加工金属陶瓷,包括数控齿轮精加工机床 )Expired

Incl. working cermets, incl. NC gear finishing machines含加工金属陶瓷,包括数控齿轮精加工机床

Unit: unit
MFN import duty: 9.7%
Provisional import duty: None
General import duty: 20.0%
Import VAT: 17.0%
Consumption tax: 0.0%
Export duty: 0.0%
Provisional export duty: None
Export VAT rebate: 17.0%
Updated by China: 30 Dec 2018

Licences and certificates

OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)
AInbound goods clearance (inspection and quarantine)入境货物通关单

Inspection and quarantine

MImport commodity inspection进口商品检验

What the customs declaration must state

Not listed.

8461.40.11Numerically controlled gear grinding machines

8461.40.11.00Numerically controlled gear grinding machines for cutting metal切削金属的数控齿轮磨床

Incl. for working cermets含加工金属陶瓷

Unit: unit / kg
MFN import duty: 9%
Provisional import duty: None
General import duty: 20%
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

OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)

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.Control method控制方式
4.Function功能
5.Brand (Chinese or foreign names)品牌(中文或外文名称)
6.Model型号
7.For NC machine tools imported under China-Korea FTA, please specify the brand of the NC unit used中韩自贸协定项下进口数控机床请注明所用数控装置品牌
8.GTIN
9.CAS
10.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 4%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Iceland: 0%
Australia: 0%
Maldives: 5.8%
Cambodia: 0%
Serbia: 3.6%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 5%
Brunei: 5%
Cambodia: 5%
Laos: 5%
Malaysia: 5%
New Zealand: 5%
Singapore: 5%
Thailand: 5%
Vietnam: 5%
Indonesia: 5%
Philippines: 5%
Myanmar: 5%

CIQ codes

8461401100999Numerically controlled gear grinding machines for removing metal (incl. for cermets)切削金属的数控齿轮磨床(含加工金属陶瓷)

8461.40.19NC gear cutting machines or NC gear finishing machines

8461.40.19.00Numerically controlled gear cutting machines and gear finishing machines for removing metal切削金属的数控切齿机、数控齿轮精加工机床

Incl. for working cermets含加工金属陶瓷

Unit: unit / kg
MFN import duty: 9%
Provisional import duty: None
General import duty: 20%
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

OAutomatic import licence (new and old mechanical and electrical products)自动进口许可证(新旧机电产品)

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.Control method控制方式
4.Function功能
5.Brand (Chinese or foreign names)品牌(中文或外文名称)
6.Model型号
7.For NC machine tools imported under China-Korea FTA, please specify the brand of the NC unit used中韩自贸协定项下进口数控机床请注明所用数控装置品牌
8.GTIN
9.CAS
10.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 4%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Iceland: 0%
Australia: 0%
Maldives: 5.8%
Cambodia: 0%
Serbia: 3.6%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 5%
Brunei: 5%
Cambodia: 5%
Laos: 5%
Malaysia: 5%
New Zealand: 5%
Singapore: 5%
Thailand: 5%
Vietnam: 5%
Indonesia: 5%
Philippines: 5%
Myanmar: 5%

CIQ codes

8461401900999NC gear cutting machines and NC gear finishing machines for working metal (including working cermets)切削金属的数控切齿机、数控齿轮精加工机床(含加工金属陶瓷)

8461.40.90Other gear cutting, gear grinding or gear finishing machines

8461.40.90.00Other gear cutting machines and gear grinding machines for working metal切削金属的其他切齿机,齿轮磨床

Incl. working cermets, incl. other gear finishing machines含加工金属陶瓷,包括其他齿轮精加工机床

Unit: unit / kg
MFN import duty: 9%
Provisional import duty: None
General import duty: 50%
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.Control method控制方式
4.Function功能
5.Brand (Chinese or foreign names)品牌(中文或外文名称)
6.Model型号
7.For NC machine tools imported under China-Korea FTA, please specify the brand of the NC unit used中韩自贸协定项下进口数控机床请注明所用数控装置品牌
8.GTIN
9.CAS
10.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 3.6%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Iceland: 0%
Australia: 0%
Georgia: 0%
Maldives: 9%
Cambodia: 0%
Nicaragua: 7.2%
Serbia: 3.6%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 5%
Brunei: 5%
Cambodia: 5%
Laos: 5%
Malaysia: 5%
New Zealand: 5%
Singapore: 5%
Thailand: 5%
Vietnam: 5%
Indonesia: 5%
Philippines: 5%
Myanmar: 5%

CIQ codes

8461409000999Other gear cutting, gear grinding or gear finishing machines for working metal (incl. cermets)切削金属的其他切齿机,齿轮磨床(含加工金属陶瓷,包括其他齿轮精加工机床)

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

Previous8461 30Broaching machines One level up8461Machine-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 8460 Next8461 50Sawing or cutting-off machines

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.