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

HS 8516 60 00Electric instantaneous or storage water heaters and immersion heaters, electric space heating apparatus and soil heating apparatus, electrothermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers, electric smoothing irons, other electro-thermic appliances of a kind used for domestic purposes, electric heating resistors, other than those of heading 8544: other ovens, cookers, cooking plates, boiling rings, grillers and roasters

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 › Other ovens, cookers, cooking plates, boiling rings, grillers and roasters

Customs duty
20%
Tariff rate
GST now
5% or 18%
depending on the goods
Import policy
Free
Export policy
Free
Unit
units
Duty in China
5.6% to 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)5% or 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
India–UK CETA29/2026-Customs0%United Kingdom
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
SAPTA10%Bangladesh, Bhutan, Maldives, Nepal
India–EFTA TEPA52/2025-Customs12%Norway
India–EFTA TEPA51/2025-Customs14.29%Switzerland, Iceland, Liechtenstein

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

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

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 5% or 18%, depending on the goods.
  • Until 21 September 2025 12% or 18%, depending on the goods.
  • Change: Changed.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 415Solar cookers5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 489Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes [other than solar cookers]; electric heating resistors, other than those of heading 854518%
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
8516Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrio-thermic hair- dressing apparatus (for example hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro- thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 85451.7%—

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.

Export policy (DGFT ITC(HS) Schedule 2)

  • Free.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 8516 60, and China's below.

China: the same goods (8516 60)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 5 in force under 8516 60. 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
8516.60.10.00Induction cookers电磁炉5.6%APTA rate, with an APTA certificate of origin7%13%13%AL
8516.60.30.00Electric rice cookers电饭锅7%MFN rate (no APTA concession on this line)7%13%13%ALR
8516.60.40.00Electric woks电炒锅7%MFN rate (no APTA concession on this line)7%13%13%AR
8516.60.50.00Electric ovens电烤箱7%MFN rate (no APTA concession on this line)7%13%13%ALM
8516.60.90.00Other electric furnaces其他电热炉7%MFN rate (no APTA concession on this line)7%13%13%ALM
  • 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

8516.60.10Induction cookers

8516.60.10.00Induction cookers电磁炉
Unit
piece / kg
MFN import duty
7%
Provisional import duty
None
General import duty
130%
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
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用途
  • 3.Heating principle加热原理
  • 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
3.6%
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
2.8%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
5.6%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
7.5%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
8.2%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 8516601000101Induction cookers (Class I appliances)电磁炉(电磁炉I类器具)
  • 8516601000102Induction cookers (Induction cooker, Class II appliance)电磁炉(电磁炉II类器具)
  • 8516601000103Induction cookers (Class III appliances)电磁炉(电磁炉III类器具)
  • 8516601000104Induction cookers (Induction cooker, Class 0I appliance)电磁炉(电磁炉0I类器具)
  • 8516601000105Induction cookers (Class 0 appliances)电磁炉(电磁炉0类器具)

8516.60.30Electric rice cookers

8516.60.30.00Electric rice cookers电饭锅
Unit
piece / kg
MFN import duty
7%
Provisional import duty
None
General import duty
130%
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用途
  • 3.Heating principle加热原理
  • 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
3.6%
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
2.8%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
7.5%
Brunei
7.5%
Cambodia
7.5%
South Korea
7.5%
Laos
7.5%
Malaysia
7.5%
New Zealand
9%
Singapore
7.5%
Thailand
7.5%
Vietnam
7.5%
Japan
8.2%
Indonesia
7.5%
Philippines
7.5%
Myanmar
7.5%
CIQ codes
  • 8516603000101Electric rice cookers (Class I appliances)电饭锅(电饭锅I类器具)
  • 8516603000102Electric rice cookers (Electric rice cooker, Class II appliance)电饭锅(电饭锅II类器具)
  • 8516603000103Electric rice cookers (Class III appliances)电饭锅(电饭锅III类器具)
  • 8516603000104Electric rice cookers (Electric rice cooker, Class 0I appliance)电饭锅(电饭锅0I类器具)
  • 8516603000105Electric rice cookers (Class 0 appliances)电饭锅(电饭锅0类器具)

8516.60.40Electric woks

8516.60.40.00Electric woks电炒锅
Unit
piece / kg
MFN import duty
7%
Provisional import duty
None
General import duty
130%
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
  • 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用途
  • 3.Heating principle加热原理
  • 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
3.6%
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
2.8%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
7.5%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
8.2%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 8516604000101Electric woks (Class I appliances)电炒锅(电炒锅I类器具)
  • 8516604000102Electric woks (Electric wok, Class II appliance)电炒锅(电炒锅II类器具)
  • 8516604000103Electric woks (Class III appliances)电炒锅(电炒锅III类器具)
  • 8516604000104Electric woks (Electric wok, Class 0I appliance)电炒锅(电炒锅0I类器具)
  • 8516604000105Electric woks (Class 0 appliances)电炒锅(电炒锅0类器具)

8516.60.50Electric ovens

8516.60.50.00Electric ovens电烤箱
Unit
piece / kg
MFN import duty
7%
Provisional import duty
None
General import duty
130%
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
  • MImport commodity inspection进口商品检验
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用途
  • 3.Heating principle加热原理
  • 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
3.6%
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
2.8%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
7.5%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
8.2%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 8516605000101Electric ovens (Class I appliances)电烤箱(电热炉I类器具)
  • 8516605000102Electric ovens (Electric oven, Class II appliance)电烤箱(电热炉II类器具)
  • 8516605000103Electric ovens (Class III appliances)电烤箱(电热炉III类器具)
  • 8516605000104Electric ovens (Electric oven, Class 0I appliance)电烤箱(电热炉0I类器具)
  • 8516605000105Electric ovens (Class 0 appliances)电烤箱(电热炉0类器具)

8516.60.90Other electric furnaces; electric pots, hot plates, heating rings, grillers, etc.

8516.60.90.00Other electric furnaces其他电热炉

Including hot plates, heating rings, grillers and roasters包括电热板、加热环、烧烤炉及烘烤器

Unit
piece / kg
MFN import duty
7%
Provisional import duty
None
General import duty
130%
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
  • MImport commodity inspection进口商品检验
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用途
  • 3.Heating principle加热原理
  • 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
3.6%
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
2.8%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
7.5%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
8.2%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 8516609000101Other electric ovens (incl. hot plates, heating rings, grills & roasters) (electric oven, Class I appliance)其他电热炉(包括电热板、加热环、烧烤炉及烘烤器)(电热炉I类器具)
  • 8516609000102Other electric ovens (incl. hot plates, heating rings, grills & roasters) (electric oven, Class II appliance)其他电热炉(包括电热板、加热环、烧烤炉及烘烤器)(电热炉II类器具)
  • 8516609000103Other electric ovens (incl. hot plates, heating rings, grills and roasters) (electric ovens, Class III appliances)其他电热炉(包括电热板、加热环、烧烤炉及烘烤器)(电热炉III类器具)
  • 8516609000104Other electric ovens (incl. hot plates, heating rings, grills & roasters) (electric oven, Class 0I appliance)其他电热炉(包括电热板、加热环、烧烤炉及烘烤器)(电热炉0I类器具)
  • 8516609000105Other electric ovens (incl. hot plates, heating rings, grills & roasters) (electric oven, Class 0 appliance)其他电热炉(包括电热板、加热环、烧烤炉及烘烤器)(电热炉0类器具)
  • 8516609000106Other electric ovens (incl. hot plates, heating rings, grills & roasters) (microwave oven, Class I appliance)其他电热炉(包括电热板、加热环、烧烤炉及烘烤器)(光波炉I类器具)
  • 8516609000107Other electric ovens (incl. hot plates, heating rings, grills & roasters) (microwave oven, Class II appliance)其他电热炉(包括电热板、加热环、烧烤炉及烘烤器)(光波炉II类器具)
  • 8516609000108Other electric furnaces (incl. hot plates, heating rings, grillers and roasters) (halogen ovens, Class III appliances)其他电热炉(包括电热板、加热环、烧烤炉及烘烤器)(光波炉III类器具)
  • 8516609000109Other electric ovens (incl. hot plates, heating rings, grills & roasters) (microwave oven, Class 0I appliance)其他电热炉(包括电热板、加热环、烧烤炉及烘烤器)(光波炉0I类器具)
  • 8516609000110Other electric furnaces (incl. hot plates, heating rings, grillers and roasters) (microwave ovens, class 0 appliances)其他电热炉(包括电热板、加热环、烧烤炉及烘烤器)(光波炉0类器具)
  • 8516609000111Other electric ovens (incl. hot plates, heating rings, grills & roasters) (fryer, Class I appliance)其他电热炉(包括电热板、加热环、烧烤炉及烘烤器)(油炸锅I类器具)
  • 8516609000112Other electric ovens (incl. hot plates, heating rings, grills & roasters) (fryer, Class II appliance)其他电热炉(包括电热板、加热环、烧烤炉及烘烤器)(油炸锅II类器具)
  • 8516609000113Other electric furnaces (incl. hot plates, heating rings, grillers and roasters) (deep fryers, Class III appliances)其他电热炉(包括电热板、加热环、烧烤炉及烘烤器)(油炸锅III类器具)
  • 8516609000114Other electric ovens (incl. hot plates, heating rings, grills & roasters) (fryer, Class 0I appliance)其他电热炉(包括电热板、加热环、烧烤炉及烘烤器)(油炸锅0I类器具)
  • 8516609000115Other electric ovens (incl. hot plates, heating rings, grills & roasters) (fryer, Class 0 appliance)其他电热炉(包括电热板、加热环、烧烤炉及烘烤器)(油炸锅0类器具)

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.

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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.