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

HS 8470Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions, accounting machines, postage franking machines, ticket-issuing machines and similar

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

Customs duty
Free
8 tariff items
GST now
18%
Import policy
Free
Export policy
Free
Unit
units
Duty in China
0%
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
8470 10 00Electronic calculators capable of operation without an external source of electric power and pocket-size data recording, reproducing and displaying machines with calculating functionsFree18%units
8470 21 00Incorporating a printing deviceFree18%units
8470 29 00OtherFree18%units
8470 30 00Other calculating machinesFree18%units
8470 50Cash registersFree18%units
8470 90OtherFree18%units

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 8 tariff items: Free. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026. 4 earlier measures have ended.

Import policy (DGFT ITC(HS)) of its tariff items

  • Free: 8 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. 455Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers18%

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
8470Calculating machines and pocket- size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket- issuing machines and similar machines, incorporating a calculating device; cash registers1%—

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: 8 tariff items

China: the same goods (8470)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 7 in force under 8470. 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
8470.10.00.00Electronic calculating machines and pocket-size data recording, reproducing machines电子计算器及袖珍式数据录放机器0%MFN rate (no APTA concession on this line)0%13%13%None
8470.21.00.00Electronic calculating machines incorporating a printing device装有打印装置的电子计算器0%MFN rate (no APTA concession on this line)0%13%13%None
8470.29.00.00Other electronic calculators其他电子计算器0%MFN rate (no APTA concession on this line)0%13%13%None
8470.30.00.00Other calculating machines其他计算机器0%MFN rate (no APTA concession on this line)0%13%13%None
8470.50.10.00Point-of-sale (POS) terminals销售点终端出纳机0%MFN rate (no APTA concession on this line)0%13%13%L
8470.50.90.00Other cash registers其他现金出纳机0%MFN rate (no APTA concession on this line)0%13%13%L
8470.90.00.00Accounting machines, postage franking machines, ticket-issuing machines and similar machines会计计算机,邮资盖戳机,售票机及类似机器0%MFN rate (no APTA concession on this line)0%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

Previous8468Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 8512.5; gas-operated surface tempering machines and appliancesOne level upChapter 84Nuclear reactors, boilers, machinery and mechanical appliances; parts thereofNext8471Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data on to data media in coded form and machines for processing such data, not elsewhere specified or included

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.