Heading · Chapter 87 · Section XVII, Vehicles, aircraft, vessels and associated transport equipment
HS 8701Tractors (other than tractors of heading 8709)
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
- Customs duty
- 10%
- 15 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 5% to 9%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
12 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 |
|---|---|---|---|---|
| 8701 10 00 | Single axle tractors | 10% | 5% or 18% | units |
| 8701 21 00 | With only compression-ignition internal combustion piston engine (diesel or semi-diesel) | 10% | 5% or 18% | units |
| 8701 22 00 | With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion | 10% | 5% or 18% | units |
| 8701 23 00 | With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion | 10% | 5% or 18% | units |
| 8701 24 00 | With only electric motor for propulsion | 10% | 5% or 18% | units |
| 8701 29 00 | Other | 10% | 5% or 18% | units |
| 8701 30 | Track-laying tractors | 10% | 5% or 18% | units |
| 8701 91 00 | Not exceeding 18 kW | 10% | 5% or 18% | units |
| 8701 92 00 | Exceeding 18 kW but not exceeding 37 kW | 10% | 5% or 18% | units |
| 8701 93 00 | Exceeding 37 kW but not exceeding 75 kW | 10% | 5% or 18% | units |
| 8701 94 00 | Exceeding 75 kW but not exceeding 130 kW | 10% | 5% or 18% | units |
| 8701 95 00 | Exceeding 130 kW | 10% | 5% or 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 15 tariff items: 10%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 15 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 28%, depending on the goods.
- Change: Changed.
- No compensation cess.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 442 | Tractors (except road tractors for semi-trailers of engine capacity more than 1800 cc) | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 531 | Road tractors for semi-trailers of engine capacity more than 1800 cc | 18% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 440 | Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 441 | Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation.- For the purposes of this entry, "Electrically operated vehicles" means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles. | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5%, 12% or 28% | 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 |
|---|---|---|---|
| 8701 | Tractors (other than tractors of heading 8709) | 2% | — |
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 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 15 tariff items
China: the same goods (8701)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 20 in force and 12 expired under 8701. 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 |
|---|---|---|---|---|---|---|
| 8701.10.00.00 | Single axle tractors单轴拖拉机 | 9%MFN rate (no APTA concession on this line) | 9% | 9% | 9% | 6 |
| 8701.30.00.10 | Track-laying tractors履带式拖拉机 | 6%MFN rate (no APTA concession on this line) | 6% | 9% | 9% | 6AM |
| 8701.30.00.90 | Track-laying tractors履带式牵引车 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 9% | 6AM |
| 8701.91.10.10 | Other agricultural tractors, of an engine power not exceeding 18 kW其他发动机功率不超过18千瓦的农业用拖拉机 | 8%MFN rate (no APTA concession on this line) | 8% | 9% | 9% | 6ALM |
| 8701.91.10.90 | Other tractors, of an engine power not exceeding 18 kW.其他发动机功率不超过18千瓦的拖拉机 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | 6ALM |
| 8701.91.90.00 | Other traction engines, of an engine power not exceeding 18 kW.其他发动机功率不超过18千瓦的牵引车 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 9% | 6ALM |
| 8701.92.10.10 | Other agricultural tractors, of an engine power > 18 kW but <= 37 kW其他发动机功率超过18千瓦但不超过37千瓦的农业用拖拉机 | 8%MFN rate (no APTA concession on this line) | 8% | 9% | 9% | 6ALM |
| 8701.92.10.90 | Other tractors, of an engine power >18 kW but ≤37 kW其他发动机功率超过18千瓦但不超过37千瓦的拖拉机 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | 6ALM |
| 8701.92.90.00 | Other traction units, of an engine power >18 kW but ≤37 kW其他发动机功率超过18千瓦但不超过37千瓦的牵引车 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 9% | 6ALM |
| 8701.93.10.10 | Other agricultural tractors, of an engine power > 37 kW but <= 75 kW其他发动机功率超过37千瓦但不超过75千瓦的农业用拖拉机 | 8%MFN rate (no APTA concession on this line) | 8% | 9% | 9% | 6AM |
| 8701.93.10.90 | Other tractors, of an engine power >37 kW but ≤75 kW其他发动机功率超过37千瓦但不超过75千瓦的拖拉机 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | 6AM |
| 8701.93.90.00 | Other traction units, of an engine power >37 kW but ≤75 kW其他发动机功率超过37千瓦但不超过75千瓦的牵引车 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 9% | 6ALM |
| 8701.94.10.10 | Agricultural tractors, of an engine power >75 kW but ≤130 kW发动机功率超过75千瓦但不超过130千瓦的农业用拖拉机 | 8%MFN rate (no APTA concession on this line) | 8% | 9% | 9% | 6AM |
| 8701.94.10.90 | Other tractors, of an engine power >75 kW but ≤130 kW其他发动机功率超过75千瓦但不超过130千瓦的拖拉机 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | 6AM |
| 8701.94.90.00 | Other tractors, of an engine power >75 kW but ≤130 kW其他发动机功率超过75千瓦但不超过130千瓦的牵引车 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 9% | 6ALM |
| 8701.95.10.11 | Agricultural wheeled tractors, of an engine power > 190 kW发动机功率超过190千瓦的农业用轮式拖拉机 | 5%China's provisional rate, lower than MFN | 8% | 9% | 9% | 6AM |
| 8701.95.10.19 | Other wheeled tractors, of an engine power > 190 kW其他发动机功率超过190千瓦的轮式拖拉机 | 5%China's provisional rate, lower than MFN | 8% | 13% | 13% | 6AM |
| 8701.95.10.91 | Other agricultural tractors, of an engine power > 130 kW其他发动机功率超过130千瓦的农业用拖拉机 | 8%MFN rate (no APTA concession on this line) | 8% | 9% | 9% | 6AM |
| 8701.95.10.99 | Other tractors, of an engine power exceeding 130 kW.其他发动机功率超过130千瓦的拖拉机 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | 6AM |
| 8701.95.90.00 | Other traction engines, of an engine power exceeding 130 kW.其他发动机功率超过130千瓦的牵引车 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 9% | 6ALM |
- 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.
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
Previous8609Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transportOne level upChapter 87Vehicles other than railway or tramway rolling-stock, and parts and accessories thereofNext8702Motor vehicles for the transport of ten or more persons, including the driver
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 18 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.