Tariff item · Chapter 87 · Section XVII, Vehicles, aircraft, vessels and associated transport equipment
HS 8704 10 90Dumpers designed for off-highway use: other
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof › Motor vehicles for the transport of goods
- Customs duty
- 40%
- Tariff rate
- GST now
- 18%
- No compensation cess
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 6%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| Duty | Rate | Charged on |
|---|---|---|
| Basic customs duty (BCD), MFN rate | 40% | Assessable value |
| Agriculture Infrastructure and Development Cess (AIDC) | Not determined | Assessable value11/2021-Customs |
| Social Welfare Surcharge (SWS) | Exempt (11/2018-Customs, S.No. 1) | BCD11/2018-Customs, S.No. 1 |
| Integrated GST (IGST) | 18% | Assessable value + BCD + SWS |
Lower duty under trade agreements
| Agreement | Customs duty | Goods from |
|---|---|---|
| ASEAN–India FTA | 0% | Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam |
| Duty-free tariff preference for LDCs | 0% | 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–Malaysia CECA | 0% | Malaysia |
| India–Sri Lanka FTA | 0% | Sri Lanka |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| SAFTA | 5% | Sri Lanka |
| India–UAE CEPA | 9% | United Arab Emirates |
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 under DGFT 08/2023 of 29 May 2023.
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 not in the totals: 11/2021-Customs names these goods only in words or on a condition. For example S.No. 16AD of 11/2021-Customs (All goods other than goods covered under items of S. Nos. 315 and 316 of TABLE I of 45/202: 20%; only for goods covered by another notification's entry (a condition the importer must meet)). Check the AIDC with your customs broker.
- SWS is exempt under S.No. 1 of 11/2018-Customs, as amended by 16/2026-Customs.
- 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 5%, 12%, 18% 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 II, S.No. 540 | Motor vehicles for the transport of goods, including Refrigerated motor vehicles | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5%, 12%, 18% or 28% | 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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 8704 | Motor vehicles for the transport of goods | 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 20 Oct 2026.
Export incentives (RoDTEP and RoSCTL)
- RoDTEP, Appendix 4R (exports from the domestic tariff area): 1% of the FOB value, until 31 Dec 2026.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.6% 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 8704 10, and China's below.
China: the same goods (8704 10)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 8704 10. 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 |
|---|---|---|---|---|---|---|
| 8704.10.30.00 | Off-highway dumpers, with electric wheel drive非公路用电动轮货运自卸车 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | 6AM |
| 8704.10.90.00 | Other off-highway dumpers其他非公路用货运自卸车 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | 6AM |
- 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
8704.10.30Off-highway dumpers, with electric wheel drive
8704.10.30.00Off-highway dumpers, with electric wheel drive非公路用电动轮货运自卸车
- Unit
- vehicle / kg
- MFN import duty
- 6%
- 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
- 23 Aug 2026
Licences and certificates
- 6Old mechanical and electrical products banned from import旧机电产品禁止进口
- AInbound goods clearance (inspection and quarantine)入境货物通关单
Inspection and quarantine
- 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.Electric wheel or not是否为电动轮
- 4.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(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
- 3.6%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 2.4%
- Hong Kong
- 0%
- Macao
- 0%
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
- 4.1%
- Indonesia
- 3%
- Philippines
- 3%
- Myanmar
- 3%
CIQ codes
- 8704103000999Off-highway dumpers, with electric wheel drive非公路用电动轮货运自卸车
8704.10.90Other off-highway motor dumpers
8704.10.90.00Other off-highway dumpers其他非公路用货运自卸车
- Unit
- vehicle / kg
- MFN import duty
- 6%
- 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
- 23 Aug 2026
Licences and certificates
- 6Old mechanical and electrical products banned from import旧机电产品禁止进口
- AInbound goods clearance (inspection and quarantine)入境货物通关单
Inspection and quarantine
- 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.Electric wheel or not是否为电动轮
- 4.Engine type (diesel, semi-diesel, petrol, etc.)发动机类型(柴油、半柴油、汽油等)
- 5.Vehicle body length, width, height (unladen)车体长、宽、高(空载状态)
- 6.gross vehicle weight车辆总重量
- 7.Manufacturer's brand of the vehicle (Chinese or foreign name)车辆的厂家品牌(中文或外文名称)
- 8.Model型号
- 9.GTIN
- 10.CAS
- 11.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
- 3.6%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 2.4%
- Hong Kong
- 0%
- Macao
- 0%
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
- 8704109000999Other off-highway dumpers其他非公路用货运自卸车
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
- 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 import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
- GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
- HS code descriptions (archived file)Checked 29 Sep 2026
- India's effective basic customs duty (notification 45/2025-Customs, Table I)Checked 19 Oct 2026
- India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)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
- RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
- RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 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.