Heading · Chapter 87 · Section XVII, Vehicles, aircraft, vessels and associated transport equipment
HS 8705Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixers lorries, spraying lorries, mobile workshops, mobile radiological units)
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
- Customs duty
- 10%
- 5 tariff items
- GST now
- 18%
- or 5% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 3% to 15%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
5 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 |
|---|---|---|---|---|
| 8705 10 00 | Crane lorries | 10% | 18% | units |
| 8705 20 00 | Mobile drilling derricks | 10% | 18% | units |
| 8705 30 00 | Fire fighting vehicles | 10% | 18% | units |
| 8705 40 00 | Concrete-mixer lorries | 10% | 18% | units |
| 8705 90 00 | Other | 10% | 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 5 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: 6 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 18%, or 5% for some goods.
- Until 21 September 2025 18%, or 5% or 12% for some goods.
- Change: Unchanged.
- No compensation cess.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 541 | Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete- mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit) | 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 18% | 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 |
|---|---|---|---|
| 8705 | Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixers lorries, spraying lorries, mobile workshops, mobile radiological units) | 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: 6 tariff items
China: the same goods (8705)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 22 in force and 4 expired under 8705. 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 |
|---|---|---|---|---|---|---|
| 8705.10.21.00 | All-terrain crane lorries, with a lifting capacity <= 50 tonnes起重重量≤50吨全路面起重车 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | 6ALM |
| 8705.10.22.00 | All-terrain mobile cranes, with lifting capacity >50 tons but ≤100 tons50<起重重量≤100吨全路面起重车 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | 6ALM |
| 8705.10.23.00 | All-terrain crane lorries, with a lifting capacity > 100 tonnes起重量>100吨全路面起重车 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | 6ALM |
| 8705.10.91.00 | Other mobile cranes, of a lifting capacity ≤ 50 t起重重量≤50吨其他机动起重车 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | 6ALM |
| 8705.10.92.00 | Other lifting vehicles, with a lifting capacity of >50 tons but ≤100 tons50<起重重量≤100吨其他起重车 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | 6ALM |
| 8705.10.93.00 | Other self-propelled lifting vehicles, with a lifting capacity >100 tons起重重量>100吨其他机动起重车 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | 6ALM |
| 8705.20.00.00 | motorized drilling vehicle机动钻探车 | 12%MFN rate (no APTA concession on this line) | 12% | 13% | 13% | 6ALM |
| 8705.30.10.00 | Motor fire engines with ladder装有云梯的机动救火车 | 3%MFN rate (no APTA concession on this line) | 3% | 13% | 13% | 6AM |
| 8705.30.90.00 | Other motor fire-fighting vehicles其他机动救火车 | 3%MFN rate (no APTA concession on this line) | 3% | 13% | 13% | 6AM |
| 8705.40.00.00 | Motor concrete-mixer lorries机动混凝土搅拌车 | 13.5%APTA rate, with an APTA certificate of origin | 15% | 13% | 13% | 6ALM |
| 8705.90.10.00 | Radiocommunication vehicles无线电通信车 | 8.1%APTA rate, with an APTA certificate of origin | 9% | 13% | 13% | 6ALM |
| 8705.90.20.00 | Motor radiological inspection vehicles机动放射线检查车 | 8.1%APTA rate, with an APTA certificate of origin | 9% | 13% | 13% | 6ALM |
| 8705.90.30.00 | Motor environmental monitoring vehicles机动环境监测车 | 10.8%APTA rate, with an APTA certificate of origin | 12% | 13% | 13% | 6ALM |
| 8705.90.40.00 | motorized medical vehicle机动医疗车 | 10.8%APTA rate, with an APTA certificate of origin | 12% | 13% | 13% | 6ALM |
| 8705.90.51.00 | aircraft ground power unit航空电源车 | 10.8%APTA rate, with an APTA certificate of origin | 12% | 13% | 13% | 6 |
| 8705.90.59.00 | Other motor power-supply vehicles其他机动电源车 | 10.8%APTA rate, with an APTA certificate of origin | 12% | 13% | 13% | 6ALM |
| 8705.90.60.00 | Aircraft refuellers, de-icers, and temperature-controlled vehicles飞机加油车、调温车、除冰车 | 10.8%APTA rate, with an APTA certificate of origin | 12% | 13% | 13% | 6AM |
| 8705.90.70.00 | road snowplow道路扫雪车 | 10.8%APTA rate, with an APTA certificate of origin | 12% | 13% | 13% | 6ALM |
| 8705.90.80.00 | Oil well logging trucks, fracturing trucks, sand mixing trucks石油测井车、压裂车、混沙车 | 10.8%APTA rate, with an APTA certificate of origin | 12% | 13% | 13% | 6ALM |
| 8705.90.91.00 | concrete pump vehicle混凝土泵车 | 10.8%APTA rate, with an APTA certificate of origin | 12% | 13% | 13% | 6ALM |
| 8705.90.99.30 | Vehicles for missiles, rockets, etc.用于导弹、火箭等的车辆 | 10.8%APTA rate, with an APTA certificate of origin | 12% | 13% | 13% | 6 |
| 8705.90.99.90 | Other motor vehicles for special purposes其他特殊用途的机动车辆 | 10.8%APTA rate, with an APTA certificate of origin | 12% | 13% | 13% | 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
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.