Subheading · Chapter 84 · Section XVI, Machinery and mechanical appliances
HS 8479 90Parts
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof › Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter
- Customs duty
- 7.5%
- 5 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0%
- On Indian goods
Codes under this subheading
5 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 |
|---|---|---|---|---|
| 8479 90 10 | Of machines for public works, building or the like | 7.5% | 5% or 18% | kg |
| 8479 90 20 | Of machines for the extraction of animal or fruit and vegetable fats or oil | 7.5% | 5% or 18% | kg |
| 8479 90 30 | Of machines and mechanical appliances for treating wood | 7.5% | 5% or 18% | kg |
| 8479 90 40 | Of machinery used for manufacture of chemicals and pharmaceuticals | 7.5% | 5% or 18% | kg |
| 8479 90 90 | Other | 7.5% | 5% or 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 5 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: 5 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5% or 18%, depending on the goods.
- Until 21 September 2025 5%, 12% or 18%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 436 | Composting Machines | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 464 | Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting Machines] | 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 |
|---|---|---|---|
| 8479 | Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter | 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: 5 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 8479 90, and China's below.
China: the same goods (8479 90)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 5 in force under 8479 90. 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 |
|---|---|---|---|---|---|---|
| 8479.90.10.00 | Parts for ship's steering gear and gyroscopic stabilizers船舶用舵机及陀螺稳定器零件 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8479.90.20.00 | Parts of air humidifiers and dehumidifiers空气增湿器及减湿器零件 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 8479.90.90.10 | Precision mandrels for winding machines绕线机的精密芯轴 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | 3 |
| 8479.90.90.20 | Key components for six-face top press, incl. hinge beams, top hammers六面顶压机专用关键零部件,包括铰链梁、顶锤 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | 3 |
| 8479.90.90.90 | Other parts of machines of heading 84.79税目84.79所列机器的其他零件 | 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.
Every Chinese code in full
8479.90.10Parts for ship's steering gear and gyroscopic stabilizers
8479.90.10.00Parts for ship's steering gear and gyroscopic stabilizers船舶用舵机及陀螺稳定器零件
- Unit
- kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 14%
- 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.Application (for XX brand XX machine or universal for XX machine, etc.)用途(适用于XX品牌XX机或通用于XX机等)
- 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 4.Model型号
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 8479901000102Parts of steering gear and gyroscopic stabilizers for ships (complete plant for shipbuilding industry)船舶用舵机及陀螺稳定器零件(船舶行业成套设备)
- 8479901000999Parts for ship's steering gear and gyroscopic stabilizers船舶用舵机及陀螺稳定器零件
8479.90.20Parts for humidifiers and dehumidifiers
8479.90.20.00Parts of air humidifiers and dehumidifiers空气增湿器及减湿器零件
- Unit
- kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 70%
- 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.Application (for XX brand XX machine or universal for XX machine, etc.)用途(适用于XX品牌XX机或通用于XX机等)
- 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 4.Model型号
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 8479902000999Parts of air humidifiers and dehumidifiers空气增湿器及减湿器零件
8479.90.90Other parts of machines of heading 8479
8479.90.90.10Precision mandrels for winding machines绕线机的精密芯轴
Precision mandrels solely for winding machines of heading 8479899060专用于编号8479899060绕线机的精密芯轴
- Unit
- kg
- MFN import duty
- 0%
- 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
- 3Dual-use items and technologies export licence两用物项和技术出口许可证
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.Application (for XX brand XX machine or universal for XX machine, etc.)用途(适用于XX品牌XX机或通用于XX机等)
- 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 4.Model型号
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 8479909010101Precision mandrels for winding machines (specifically for winding machines of heading 8479899060) (parts for vessels)绕线机的精密芯轴(专用于编号8479899060绕线机的精密芯轴)(船舶用零部件)
- 8479909010102Precision mandrels for winding machines (specifically for winding machines of heading 8479899060) (complete equipment for machinery industry)绕线机的精密芯轴(专用于编号8479899060绕线机的精密芯轴)(机械行业成套设备)
- 8479909010103Precision mandrels for winding machines (specifically for winding machines of heading 8479899060) (complete equipment for electronics industry)绕线机的精密芯轴(专用于编号8479899060绕线机的精密芯轴)(电子行业成套设备)
- 8479909010104Precision mandrels for winding machines (specifically for winding machines of heading 8479899060) (complete equipment for shipbuilding industry)绕线机的精密芯轴(专用于编号8479899060绕线机的精密芯轴)(船舶行业成套设备)
- 8479909010105Precision mandrels for winding machines (specifically for winding machines of heading 8479899060) (complete equipment for other industries)绕线机的精密芯轴(专用于编号8479899060绕线机的精密芯轴)(其他行业成套设备)
- 8479909010106Precision mandrels for winding machines (specifically for winding machines of heading 8479899060) (Other filtering and spraying apparatus and parts thereof, Class I appliances)绕线机的精密芯轴(专用于编号8479899060绕线机的精密芯轴)(其它过滤及其喷射装置及其零件I类器具)
- 8479909010107Precision mandrels for winding machines (specifically for winding machines of heading 8479.8990.60) (other filtering and spraying machinery and parts thereof, Class II appliances)绕线机的精密芯轴(专用于编号8479899060绕线机的精密芯轴)(其它过滤及其喷射装置及其零件II类器具)
- 8479909010108Precision mandrels for winding machines (specifically for winding machines of heading 8479899060) (Other filtering and spraying apparatus and parts thereof, Class III appliance)绕线机的精密芯轴(专用于编号8479899060绕线机的精密芯轴)(其它过滤及其喷射装置及其零件III类器具)
- 8479909010109Precision mandrels for winding machines (specifically for winding machines of heading 8479.8990.60) (other filtering and spraying machinery and parts thereof, Class 0I appliances)绕线机的精密芯轴(专用于编号8479899060绕线机的精密芯轴)(其它过滤及其喷射装置及其零件0I类器具)
- 8479909010110Precision mandrels for winding machines (specifically for winding machines of heading 8479899060) (Other filtering and spraying apparatus and parts thereof, Class 0 appliances)绕线机的精密芯轴(专用于编号8479899060绕线机的精密芯轴)(其它过滤及其喷射装置及其零件0类器具)
8479.90.90.20Key components for six-face top press, incl. hinge beams, top hammers六面顶压机专用关键零部件,包括铰链梁、顶锤
- Unit
- kg
- MFN import duty
- 0%
- 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
- 3Dual-use items and technologies export licence两用物项和技术出口许可证
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.Application (for XX brand XX machine or universal for XX machine, etc.)用途(适用于XX品牌XX机或通用于XX机等)
- 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 4.Model型号
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 8479909020301Key components for six-sided top press, including hinge beams, top hammers (complete sets of equipment for machinery industry)六面顶压机专用关键零部件,包括铰链梁、顶锤(机械行业成套设备)
- 8479909020302Key dedicated parts for six-face top presses, including hinge beams and top hammers (other general equipment and parts thereof)六面顶压机专用关键零部件,包括铰链梁、顶锤(其他普通设备及其零件)
8479.90.90.90Other parts of machines of heading 84.79税目84.79所列机器的其他零件
- Unit
- kg
- MFN import duty
- 0%
- 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
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.Application (for XX brand XX machine or universal for XX machine, etc.)用途(适用于XX品牌XX机或通用于XX机等)
- 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 4.Model型号
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 0%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 8479909090101Other parts of machinery of heading 84.79 (parts for ships)税目84.79所列机器的其他零件(船舶用零部件)
- 8479909090102Other parts of machines and mechanical appliances of heading 84.79 (complete sets of equipment for the machinery industry)税目84.79所列机器的其他零件(机械行业成套设备)
- 8479909090103Other parts of machines and mechanical appliances of heading 84.79 (complete sets of equipment for the electronics industry)税目84.79所列机器的其他零件(电子行业成套设备)
- 8479909090104Other parts of machines and mechanical appliances of heading 84.79 (complete sets of equipment for the shipbuilding industry)税目84.79所列机器的其他零件(船舶行业成套设备)
- 8479909090105Other parts of machines and mechanical appliances of heading 84.79 (complete sets of equipment for other industries)税目84.79所列机器的其他零件(其他行业成套设备)
- 8479909090106Other parts of machines of heading 84.79 (other filtering and spraying apparatus and parts thereof)税目84.79所列机器的其他零件(其它过滤及其喷射装置及其零件)
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
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 19 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.