Tariff item · Chapter 87 · Section XVII, Vehicles, aircraft, vessels and associated transport equipment
HS 8704 22 00G.v.w. exceeding 5 tonnes but not exceeding 20 tonnes
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
- 13.5%
- 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 |
|---|---|---|
| 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–Sri Lanka FTA | 0% | Sri Lanka |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| SAFTA | 5% | Sri Lanka |
| India–UAE CEPA | 9% | United Arab Emirates |
| India–UK CETAOnly for: A lower rate applies only within a yearly quota: see Table III of 29/2026-Customs.29/2026-Customs | See the notification | United Kingdom |
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 54/2015-2020 of 9 Feb 2022.
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, capped at Rs. 7,800 per u, until 31 Dec 2026.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.6% of the FOB value, capped at Rs. 4,680 per u, 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 22, and China's below.
China: the same goods (8704 22)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 8704 22. 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 |
|---|---|---|---|---|---|---|
| 8704.22.30.00 | Other medium-duty diesel trucks柴油型其他中型货车 | 13.5%APTA rate, with an APTA certificate of origin | 15% | 13% | 13% | 46AxyLM |
| 8704.22.40.00 | Other heavy-duty diesel trucks柴油型其他重型货车 | 13.5%APTA rate, with an APTA certificate of origin | 15% | 13% | 13% | 46AxyLM |
- 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
8704.22.30Other lorries and trucks, solely with diesel engine, of a total weight exceeding 5 tons but less than 14 tons
8704.22.30.00Other medium-duty diesel trucks柴油型其他中型货车
Vehicles solely with compression-ignition internal combustion piston engine, medium type (5 < GVW < 14 tons)仅装有压燃式活塞内燃发动机,中型指5<车辆总重量<14吨
- Unit
- vehicle / kg
- MFN import duty
- 15%
- Provisional import duty
- None
- General import duty
- 70%
- 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
- 4Export licence出口许可证
- 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
- xExport licence (processing trade)出口许可证(加工贸易)
- yExport licence (border trade)出口许可证(边境小额贸易)
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.Engine type (diesel, semi-diesel, petrol, etc.)发动机类型(柴油、半柴油、汽油等)
- 3.gross vehicle weight车辆总重量
- 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.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
- 7.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- ASEAN
- 5%
- Chile
- 0%
- Pakistan
- 18%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4%
- Georgia
- 0%
- Mauritius
- 2.9%
- Maldives
- 12%
- Cambodia
- 0%
- Nicaragua
- 12%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 13.5%
CIQ codes
- 8704223000101Diesel type other medium-duty lorries (only with compression-ignition internal combustion piston engine, medium-duty refers to 5<GVW<14t) (lorries)柴油型其他中型货车(仅装有压燃式活塞内燃发动机,中型指5<车辆总重量<14吨)(货车)
8704.22.40Other lorries, solely with diesel engine, GVW ≥14 tonnes but ≤20 tonnes
8704.22.40.00Other heavy-duty diesel trucks柴油型其他重型货车
Vehicles solely with compression-ignition internal combustion piston engine, heavy type (14 ≤ GVW ≤ 20 tons)仅装有压燃式活塞内燃发动机,重型指14≤车辆总重≤20吨
- Unit
- vehicle / kg
- MFN import duty
- 15%
- Provisional import duty
- None
- General import duty
- 40%
- 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
- 4Export licence出口许可证
- 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
- xExport licence (processing trade)出口许可证(加工贸易)
- yExport licence (border trade)出口许可证(边境小额贸易)
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.Engine type (diesel, semi-diesel, petrol, etc.)发动机类型(柴油、半柴油、汽油等)
- 3.gross vehicle weight车辆总重量
- 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.Specify if China-spec vehicle (China-spec, non-China-spec)是否中规车请注明(中规车、非中规车)
- 7.For non-Chinese standard vehicles, please specify the original country of sale, vehicle version, and model (e.g., US, European, Canadian)非中规车请注明原销售目的国车版、型(美规、欧规、加
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- ASEAN
- 5%
- Chile
- 0%
- Pakistan
- 18%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4%
- Georgia
- 0%
- Mauritius
- 2.9%
- Maldives
- 12%
- Cambodia
- 0%
- Nicaragua
- 12%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 13.5%
CIQ codes
- 8704224000101Diesel type other heavy-duty lorries (only with compression-ignition internal combustion piston engine, heavy-duty refers to 14≤GVW≤20t) (lorries)柴油型其他重型货车(仅装有压燃式活塞内燃发动机,重型指14≤车辆总重≤20吨)(货车)
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 18 Oct 2026
- India's preferential tariff schedules (CBIC notifications)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
- 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.