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

HS 8515 90 00Parts

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 › Electric (including electrically heated gas), laser or other light or photobeam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting, electric machines and apparatus for hot spraying of metals or cermets

Customs duty
7.5%
Tariff rate
GST now
18%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
0% to 3%
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 rate7.5%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
ASEAN–India FTA0%Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs0%Afghanistan, Bangladesh, Central African Republic, Eritrea, Ethiopia, Cambodia, Comoros, Laos, Lesotho, Madagascar, Myanmar, Malawi, Mozambique, Sudan, Somalia, Chad, Timor-Leste, Yemen, Zambia
India–Japan CEPA0%Japan
India–Malaysia CECA0%Malaysia
India–Sri Lanka FTA0%Sri Lanka
India–UAE CEPA0%United Arab Emirates
India–UK CETA29/2026-Customs0%United Kingdom
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
India–Australia ECTA3.2%Australia
India–Singapore CECA3.75%Singapore
SAPTA3.75%Bangladesh, Bhutan, Maldives, Nepal
India–EFTA TEPA52/2025-Customs4.5%Norway
India–Korea CEPA5%South Korea
SAFTA5%Sri Lanka
India–EFTA TEPA51/2025-Customs5.36%Switzerland, Iceland, Liechtenstein
India–Oman CEPA20/2026-Customs6.43%Oman

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

CBIC's Compliance Information Portal lists no other agency's clearance for imports of this item.

"*Vfy, Extended Producers Responsibility (EPR) authorization, for import of Electrical or Electronic Tools for Welding, Soldering, or similar use (with the Exception of Large-Scale Stationary Industrial Tools)Refer Schedule-I of E-Waste Management Rules, 2022.Refer G.S.R. 801 (E) 02-11-2022.EPR does not apply to Micro Enterprises as defined in MSMED Act 2006*IS814:2004 Covered Electrodes for Manual Metal Arc Welding of Carbon and Carbon Manganese Steel and IS6419:1996 welding rods and bare electrodes for gas shielded arc welding of structural steel is applicable to Welding Rods and Electrodes wef 18-01-24.As defined under the MSMED Act,2006 (27 of 2006) the effective date for Small Enterprises is 18-4-24 and for Micro Enterprises is 18-7-24. Goods or articles specified in the Table shall conform to the corresponding Indian Standard specified and shall bear the Standard Mark under a license from the Bureau as per Scheme 1 of Schedule II of the Bureau of Indian Standards (Conformity Assessment) Regulations, 2018. Nothing in this order shall apply to goods or articles manufactured by an enterprise, registered under the Udyam Portal of the Ministry of Micro, Small and Medium Enterprises, wherein the investment in plant and machinery or equipment at original cost does not exceed rupees one crore and the turnover do not exceed rupees five crore for the previous financial year as certified by a Chartered Accountant. Refer the Welding Rods and Electrodes (Quality Control) Order 2023 vide S.O.3153(E) dt 14-07-23 and S.O.777(E) dt 12-2-26*"

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%.
  • 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. 488Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets18%

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
8515Electric (including electri-cally heated gas), laser or other light or photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; Electric machines and apparatus for hot spraying of metals or cermets1.7%—

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 8515 90, and China's below.

China: the same goods (8515 90)

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 8515 90. 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
8515.90.00.10Parts of other wave soldering machines specially or principally used for manufacturing printed circuit assemblies专门或主要用于印刷电路组件制造的其他波峰焊接机器的零件0%MFN rate (no APTA concession on this line)0%13%13%None
8515.90.00.90Parts of other electric welding machines and apparatus其他电气等焊接机器及装置零件3%China's provisional rate, lower than MFN6%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

8515.90.00Parts of machines of heading 85.15

8515.90.00.10Parts of other wave soldering machines specially or principally used for manufacturing printed circuit assemblies专门或主要用于印刷电路组件制造的其他波峰焊接机器的零件
Unit
kg
MFN import duty
0%
Provisional import duty
None
General import duty
30%
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.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.To be specified if for manufacturing printed circuit assemblies若为印刷电路组件制造用需注明
  • 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 5.Model型号
  • 6.GTIN
  • 7.CAS
  • 8.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%
Asia-Pacific (APTA)
3.9%
RCEP rates
Australia
3%
Brunei
3%
Cambodia
3%
South Korea
3%
Laos
3%
Malaysia
3%
New Zealand
3.6%
Singapore
3%
Thailand
3%
Vietnam
3%
Japan
3.3%
Indonesia
3%
Philippines
3%
Myanmar
3%
CIQ codes
  • 8515900010999Parts of other wave soldering machines specially or principally used for manufacturing printed circuit assemblies专门或主要用于印刷电路组件制造的其他波峰焊接机器的零件
8515.90.00.90Parts of other electric welding machines and apparatus其他电气等焊接机器及装置零件

Including laser, other light, photon beam, ultrasonic, electron beam, magnetic pulse, etc.包括激光,其他光,光子束,超声波,电子束磁脉冲等

Unit
kg
MFN import duty
6%
Provisional import duty
3%
General import duty
30%
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.To be specified if for manufacturing printed circuit assemblies若为印刷电路组件制造用需注明
  • 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 5.Model型号
  • 6.GTIN
  • 7.CAS
  • 8.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%
Asia-Pacific (APTA)
3.9%
RCEP rates
Australia
3%
Brunei
3%
Cambodia
3%
South Korea
3%
Laos
3%
Malaysia
3%
New Zealand
3.6%
Singapore
3%
Thailand
3%
Vietnam
3%
Japan
3.3%
Indonesia
3%
Philippines
3%
Myanmar
3%
CIQ codes
  • 8515900090999Parts of other electric or other welding machines and apparatus (incl. laser, other light, photon beam, ultrasonic, electron beam, magnetic pulse, etc.)其他电气等焊接机器及装置零件(包括激光,其他光,光子束,超声波,电子束磁脉冲等)
8515.90.00.00Parts of electric etc. welding machines and apparatus (incl. laser, other light, photon beam, ultrasonic, electron beam, magnetic pulse etc.)电气等焊接机器及装置零件(包括激光,其他光,光子束,超声波,电子束磁脉冲等 )Expired

Including laser, other light, photon beam, ultrasonic, electron beam, magnetic pulse, etc.包括激光,其他光,光子束,超声波,电子束磁脉冲等

Unit
None
MFN import duty
None
Provisional import duty
None
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
3.9%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
1.2%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
CIQ codes
  • 8515900000999Parts of electric etc. welding machines and apparatus (incl. laser, other light, photon beam, ultrasonic, electron beam, magnetic pulse etc.)电气等焊接机器及装置零件(包括激光,其他光,光子束,超声波,电子束磁脉冲等)

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.