Tariff item · Chapter 85 · Section XVI, Machinery and mechanical appliances

HS 8509 40 10Food grinders

Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles › Electro-mechanical domestic appliances, with self contained electric motor, other than vacuum cleaners of heading 8508. › Food grinders and mixers, fruit or vegetable juice extractors

Customs duty
20%
Tariff rate
GST now
18%
or 5% for some goods
Import policy
Free
Export policy
Free
Unit
units
Duty in China
7%
On Indian goods
Landed costSearch codesDuty abroadRates as on 20 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
DutyRateCharged on
Basic customs duty (BCD), MFN rate20%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)NilAssessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)10% of BCD, AIDC and Health CessBCD + AIDC
Integrated GST (IGST)18%Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
AgreementCustoms dutyGoods from
Duty-free tariff preference for LDCs0%Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia
India–Sri Lanka FTA0%Sri Lanka
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
ASEAN–India FTA5%Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
India–Malaysia CECA5%Malaysia
SAFTA5%Sri Lanka
India–Australia ECTA8.6%Australia
India–Singapore CECA10%Singapore
SAPTA10%Bangladesh, Bhutan, Maldives, Nepal
India–EFTA TEPA52/2025-Customs12%Norway
India–EFTA TEPA51/2025-Customs14.29%Switzerland, Iceland, Liechtenstein
India–UK CETA29/2026-Customs16%United Kingdom

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026.

Clearance by other agencies

  • Bureau Of Indian Standards (BIS): a clearance or certificate before the goods arrive, under The Bureau Of Standards Act,1986,The Bureau Of Standards Rules 1987.

Documents: Registration Certificate (BIS).

"* BIS Standard no. is 4250 is applicable on domestic electric food mixer (liquidizers and grinders) and centrifugal juicer. BIS standard no. is 302(part 2/ section 14) is applicable on hand-held blender. refer kitchen appliances(quality control) order, 2018[so 5243(e) dated 10-10-2018] & gen notes 2 of policy. ensure BIS compliance.**As per S.O.1739(E) dt 06-04-2026 ensure compliance of applicability, if any, with regards to IS302 (Part 1): 2024 IEC 60335-1: 2020 applicable to All electrical appliance intended for household, commercial or similar application with rated voltage not exceeding 250 V for single-phase appliances and 480 V for other appliances including direct current supplied appliances and battery operated appliances under the Safety of Household, Commercial and Similar Electrical Appliances(QC) Order 2026 wef 01-10-26 for General (other than micro and small enterprises), 1-1-27 for Small enterprises and 1-4-27 for Micro enterprises.Goods or article shall conform to the Indian Std and shall bear the Standard Mark under a licence from the Bureau as per Scheme-1 of Schedule-II of the BIS (CA) Regulations, 2018.It shall not apply to electrical appliances which fall under the scope of any other QCO issued by the said Act or notified for mandatory BIS certification under any other Act. Nothing in this order shall apply for two hundred numbers of goods or articles imported for the purpose of research and development by manufacturers of household and similar electrical appliances per year with the condition that such imported goods and articles shall not be sold commercially and may be disposed of as a scrap and the manufacturers shall maintain a year-wise record of the goods or articles and furnish the same, if so desired to the Central Government. Nothing in this order shall apply to goods or articles domestically manufactured or imported before the date of implementation as mentioned in the Table by the manufacturer certified by the Bureau or manufacturer who has applied to the Bureau for certification of the relevant goods and articles and such manufacturer shall be permitted to sell or display or offer to sell such declared stock upto six months from the date of implementation as mentioned in the Table, subject to the condition that such manufacturer shall made a declaration to this effect to the Bureau*"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

  • Free.
Notes on these rates
  • BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
  • IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
  • AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
  • AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
  • Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
  • This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
  • This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.

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 12% for some goods.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 482Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 850818%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 437Following 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 service5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 387Parts 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 pumps18%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 473E-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 consumer18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202512% or 18%1/2017-Central Tax (Rate)
From 22 Sep 20255% 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)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
8509Electro-mechanical domestic appliances, with self-contained electric motor other than vacuum cleaners of Heading 85081.7%—

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 incentives (RoDTEP and RoSCTL)

  • RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.7% of the FOB value, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.4% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

  • Directorate General Of Foreign Trade (DGFT): a clearance or certificate before export, under The Foreign Trade (Developmentand Regulation) Act, 1992. The Foreign Trade (Development & Regulations) Amendment Act, 2010.the Foreign Trade (Regulation) Rules, 1993 and the Foreign Trade Regulation) amendment Rules, 2015.

*EXPORT OF ITEMS LISTED IN CATEGORY 4A/4B OF APPENDIX 3 OF THE SCOMET LIST IS RESTRICTED AND REGULATED UNDER SCOMET.*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION,THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*REFER DGFT PUBLIC NOTICE NO 31/2015-20 DTD 14-10-22 FOR INCLUSION OF PARAGRAPH 2.79C (D) IN THE HBP OF THE FOREIGN TRADE POLICY (FTP) 2015-20 TO NOTIFY THE PROCEDURE FOR GENERAL AUTHORISATION FOR EXPORT AFTER REPAIR IN INDIA (GAER) FOR EXPORT OF SAME IMPORTED SCOMET ITEMS TO SAME ENTITY ABROAD UNDER GAER**REFER DGFT PN NO 51/2015-20 DT 17-01-2023 WHEREIN THE EXISTING STOCK AND SALE POLICY UNDER PARA 2.79A OF THE HBP OF THE FTP 2015-20 HAS BEEN AMENDED TO REVISE THE APPLICABILITY OF THE POLICY FOR EXPORT FROM THE INDIAN SUBSIDIARY OF FOREIGN COMPANY (APPLICANT EXPORTER) TO ITS FOREIGN PARENT/ANOTHER SUBSIDIARY OF FOREIGN PARENT COMPANY AND ALLOW REPEAT ORDER AUTHORIZATION UNDER THE STOCK AND SALE POLICY, FOR GRANT OF AUTHORIZATION FOR BULK EXPORT OF SCOMET ITEMS (EXCLUDING CATEGORY 0, CATEGORY 3A4001, CATEGORY 6 AND TRANSFER OF TECHNOLOGY UNDER ANY CATEGORY) FROM AN INDIAN EXPORTER TO AN ENTITY ABROAD (HEREINAFTER REFERRED TO AS STOCKIST) FOR SUBSEQUENT TRANSFER TO THE ULTIMATE END USERS AS PER CONDITIONS LAID DOWN*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Export policy (DGFT ITC(HS) Schedule 2)

  • Free.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 8509 40, and China's below.

China: the same goods (8509 40)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 2 expired under 8509 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 codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
8509.40.10.00Fruit or vegetable juicers水果或蔬菜的榨汁机7%MFN rate (no APTA concession on this line)7%13%13%ALR
8509.40.90.00Food grinders, mixers食品研磨机,搅拌器7%MFN rate (no APTA concession on this line)7%13%13%ALR
  • 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

8509.40.10Fruit or vegetable juicers

8509.40.10.00Fruit or vegetable juicers水果或蔬菜的榨汁机
Unit
unit / kg
MFN import duty
7%
Provisional import duty
None
General import duty
100%
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
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
Inspection and quarantine
  • LCivil commodities inbound verification (CCC)民用商品入境验证
  • RImported food hygiene inspection进口食品卫生监督检验
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 (domestic or not)用途(是否家用)
  • 3.Body weight机身重量
  • 4.Power功率
  • 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 6.Model型号
  • 7.GTIN
  • 8.CAS
  • 9.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
4%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
2.8%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
7.5%
Brunei
7.5%
Cambodia
7.5%
Laos
7.5%
Malaysia
7.5%
New Zealand
8%
Singapore
7.5%
Thailand
7.5%
Vietnam
7.5%
Indonesia
7.5%
Philippines
7.5%
Myanmar
7.5%
CIQ codes
  • 8509401000101Fruit or vegetable juice extractors (food grinders, mixers and fruit/vegetable juice extractors, Class I appliances)水果或蔬菜的榨汁机(食品研磨机,搅拌机及果、菜榨汁器I类器具)
  • 8509401000102Fruit or vegetable juice extractors (food grinders, mixers and fruit/vegetable juice extractors, Class II appliances)水果或蔬菜的榨汁机(食品研磨机,搅拌机及果、菜榨汁器II类器具)
  • 8509401000103Fruit or vegetable juice extractors (food grinders, mixers and fruit/vegetable juice extractors, Class III appliances)水果或蔬菜的榨汁机(食品研磨机,搅拌机及果、菜榨汁器III类器具)
  • 8509401000104Fruit or vegetable juice extractors (food grinders, mixers and fruit/vegetable juice extractors, Class 0I appliances)水果或蔬菜的榨汁机(食品研磨机,搅拌机及果、菜榨汁器0I类器具)
  • 8509401000105Juice extractors for fruit or vegetables (food grinders, mixers and fruit or vegetable juice extractors, Class 0 appliances)水果或蔬菜的榨汁机(食品研磨机,搅拌机及果、菜榨汁器0类器具)
  • 8509401000106Juice extractors for fruit or vegetables (soy milk makers, Class I appliances)水果或蔬菜的榨汁机(豆浆机I类器具)
  • 8509401000107Juice extractors for fruit or vegetables (soy milk makers, Class II appliances)水果或蔬菜的榨汁机(豆浆机II类器具)
  • 8509401000108Fruit or vegetable juice extractors (Soy milk makers Class III appliances)水果或蔬菜的榨汁机(豆浆机III类器具)
  • 8509401000109Juice extractors for fruit or vegetables (soy milk makers, Class 0I appliances)水果或蔬菜的榨汁机(豆浆机0I类器具)
  • 8509401000110Juice extractors for fruit or vegetables (soy milk makers, Class 0 appliances)水果或蔬菜的榨汁机(豆浆机0类器具)

8509.40.90Food grinders and mixers

8509.40.90.00Food grinders, mixers食品研磨机,搅拌器
Unit
unit / kg
MFN import duty
7%
Provisional import duty
None
General import duty
100%
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
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
Inspection and quarantine
  • LCivil commodities inbound verification (CCC)民用商品入境验证
  • RImported food hygiene inspection进口食品卫生监督检验
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 (domestic or not)用途(是否家用)
  • 3.Body weight机身重量
  • 4.Power功率
  • 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 6.Model型号
  • 7.GTIN
  • 8.CAS
  • 9.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
2.8%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
5%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
5.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 8509409000101Food grinders, mixers (food grinders, mixers and fruit/vegetable juice extractors, Class I appliances)食品研磨机,搅拌器(食品研磨机,搅拌机及果、菜榨汁器I类器具)
  • 8509409000102Food grinders, mixers (food grinders, mixers and fruit/vegetable juice extractors, Class II appliances)食品研磨机,搅拌器(食品研磨机,搅拌机及果、菜榨汁器II类器具)
  • 8509409000103Food grinders, mixers (food grinders, mixers and fruit/vegetable juice extractors, Class III appliances)食品研磨机,搅拌器(食品研磨机,搅拌机及果、菜榨汁器III类器具)
  • 8509409000104Food grinders, mixers (food grinders, mixers and fruit/vegetable juice extractors, Class 0I appliances)食品研磨机,搅拌器(食品研磨机,搅拌机及果、菜榨汁器0I类器具)
  • 8509409000105Food grinders, mixers (food grinders, mixers and fruit/vegetable juice extractors, Class 0 appliances)食品研磨机,搅拌器(食品研磨机,搅拌机及果、菜榨汁器0类器具)
8509.40.90.02Expired
Unit
None
MFN import duty
7%
Provisional import duty
6%
General import duty
None
Import VAT
None
Consumption tax
None
Export duty
None
Provisional export duty
None
Export VAT rebate
None
Updated by China
30 Dec 2018
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
3%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
3%
Georgia
0%
Mauritius
0%
8509.40.90.05Expired
Unit
None
MFN import duty
7%
Provisional import duty
6%
General import duty
None
Import VAT
None
Consumption tax
None
Export duty
None
Provisional export duty
None
Export VAT rebate
None
Updated by China
30 Dec 2018
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
3%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
3%
Georgia
0%
Mauritius
0%

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

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.