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

HS 8482 20Tapered roller bearings, including cone and tapered roller assemblies

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof › Ball or roller bearings

Customs duty: 7.5%; 4 tariff items
GST now: 18%
Import policy: Free
Export policy: Free
Unit: units
Duty in China: 5% to 8%; On Indian goods

Search codes Duty abroadRates as on 20 Oct 2026

Codes under this subheading

4 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
8482 20 11	Of bore diameter not exceeding 50 mm	7.5%	18%	units
8482 20 12	Of bore diameter exceeding 50 mm but not exceeding 100 mm	7.5%	18%	units
8482 20 13	Of bore diameter exceeding 100 mm	7.5%	18%	units
8482 20 90	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 4 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: 4 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. 467	Ball bearing, Roller Bearings	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
8482	Ball or roller bearings	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: 4 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 8482 20, and China's below.

China: the same goods (8482 20)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 1 expired under 8482 20. 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
8482.20.00.10	Tapered roller bearings for wind turbines of 6 MW or more6兆瓦及以上风力发电机用锥形滚子轴承	5%China's provisional rate, lower than MFN	8%	13%	13%	None
8482.20.00.90	Other tapered roller bearings其他锥形滚子轴承	8%MFN rate (no APTA concession on this line)	8%	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

8482.20.00Tapered roller bearings, including tapered roller assemblies

8482.20.00.10Tapered roller bearings for wind turbines of 6 MW or more6兆瓦及以上风力发电机用锥形滚子轴承

Including tapered roller assemblies包括锥形滚子组件

Unit: set / kg
MFN import duty: 8%
Provisional import duty: 5%
General import duty: 20%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 2 Apr 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.Structural type结构类型
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: 3.2%
Ecuador: 6.4%
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: 6.1%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

8482200010999Tapered roller bearings for wind turbines of 6 MW or more (incl. tapered roller assemblies)6兆瓦及以上风力发电机用锥形滚子轴承(包括锥形滚子组件)

8482.20.00.90Other tapered roller bearings其他锥形滚子轴承

Unit: set / kg
MFN import duty: 8%
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: 2 Apr 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.Structural type结构类型
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: 3.2%
Ecuador: 6.4%
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: 6.1%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

8482200090999Other tapered roller bearings (including tapered roller assemblies)其他锥形滚子轴承(包括锥形滚子组件)

8482.20.00.00Tapered roller bearings锥形滚子轴承Expired

Including tapered roller assemblies包括锥形滚子组件

Unit: set / kg
MFN import duty: 8%
Provisional import duty: 5%
General import duty: 20%
Import VAT: 13%
Consumption tax: None
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 4 Jan 2023

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.Structural type结构类型
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: 2%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 7.6%

CIQ codes

8482200000999Tapered roller bearings (including tapered roller assemblies)锥形滚子轴承(包括锥形滚子组件)

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

Previous8482 10Ball bearings One level up8482Ball or roller bearings Next8482 91Balls, needles and rollers

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.