Tariff item · Chapter 87 · Section XVII, Vehicles, aircraft, vessels and associated transport equipment

HS 8705 90 00Special 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): other

Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

Customs duty: 10%; Tariff rate
GST now: 18%; or 5% for some goods
Unit: units
Duty in China: 8.1% to 10.8%; On Indian goods

Landed cost Search codes Duty 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
Duty	Rate	Charged on
Basic customs duty (BCD), MFN rate	10%	Assessable value
Agriculture Infrastructure and Development Cess (AIDC)	Nil	Assessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)	10% of BCD, AIDC and Health Cess	BCD + AIDC
Integrated GST (IGST)	18%	Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's 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

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

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

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 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

GST rate rules in force
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

GST rate 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)

All Industry Rates of duty drawback under this heading
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 20 Oct 2026.

Export incentives (RoDTEP and RoSCTL)

RoDTEP, Appendix 4R (exports from the domestic tariff area): Omitted from 10.10.2024 by 39/2024-25.
RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): Omitted from 10.10.2024 by 39/2024-25.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 8705 90, and China's below.

China: the same goods (8705 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 12 in force and 4 expired under 8705 90. 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 code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
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.

Every Chinese code in full

8705.90.10Radiocommunication vehicles

8705.90.10.00Radiocommunication vehicles无线电通信车

Unit: vehicle / kg
MFN import duty: 9%
Provisional import duty: None
General import duty: 35%
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

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.For permanent installation固定安装配置
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: 1.8%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 6.3%
Ecuador: 7.4%
Serbia: 3.6%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 8.1%

RCEP rates

Australia: 4.5%
Brunei: 4.5%
Cambodia: 4.5%
South Korea: 4.5%
Laos: 4.5%
Malaysia: 4.5%
New Zealand: 5.4%
Singapore: 4.5%
Thailand: 4.5%
Vietnam: 4.5%
Japan: 4.9%
Indonesia: 4.5%
Philippines: 4.5%
Myanmar: 4.5%

CIQ codes

8705901000999Radiocommunication vehicles无线电通信车

8705.90.20Motor radiological inspection vehicles

8705.90.20.00Motor radiological inspection vehicles机动放射线检查车

Unit: vehicle / kg
MFN import duty: 9%
Provisional import duty: None
General import duty: 14%
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

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.For permanent installation固定安装配置
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: 1.8%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 6.3%
Ecuador: 7.4%
Serbia: 3.6%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 8.1%

RCEP rates

Australia: 4.5%
Brunei: 4.5%
Cambodia: 4.5%
South Korea: 4.5%
Laos: 4.5%
Malaysia: 4.5%
New Zealand: 5.4%
Singapore: 4.5%
Thailand: 4.5%
Vietnam: 4.5%
Japan: 4.9%
Indonesia: 4.5%
Philippines: 4.5%
Myanmar: 4.5%

CIQ codes

8705902000999Motor radiological inspection vehicles机动放射线检查车

8705.90.30Motor environmental monitoring vehicles

8705.90.30.00Motor environmental monitoring vehicles机动环境监测车

Unit: vehicle / kg
MFN import duty: 12%
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

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.For permanent installation固定安装配置
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: 1.5%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 2.4%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 9.6%
Ecuador: 10.2%
Serbia: 8.4%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 10.8%

RCEP rates

Australia: 6%
Brunei: 6%
Cambodia: 6%
South Korea: 6%
Laos: 6%
Malaysia: 6%
New Zealand: 7.2%
Singapore: 6%
Thailand: 6%
Vietnam: 6%
Japan: 6.5%
Indonesia: 6%
Philippines: 6%
Myanmar: 6%

CIQ codes

8705903000999Motor environmental monitoring vehicles机动环境监测车

8705.90.40motorized medical vehicle

8705.90.40.00motorized medical vehicle机动医疗车

Unit: vehicle / kg
MFN import duty: 12%
Provisional import duty: None
General import duty: 30%
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

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.For permanent installation固定安装配置
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: 1.5%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 4.8%
Georgia: 0%
Mauritius: 0%
Maldives: 7.2%
Cambodia: 0%
Nicaragua: 9.6%
Ecuador: 10.2%
Serbia: 8.4%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 10.8%

RCEP rates

Australia: 9%
Brunei: 9%
Cambodia: 9%
Laos: 9%
Malaysia: 9%
New Zealand: 9.6%
Singapore: 9%
Thailand: 9%
Vietnam: 9%
Indonesia: 9%
Philippines: 9%
Myanmar: 9%

CIQ codes

8705904000999motorized medical vehicle机动医疗车

8705.90.51Aircraft ground power units (frequency 400 Hz)

8705.90.51.00aircraft ground power unit航空电源车

Unit: vehicle / kg
MFN import duty: 12%
Provisional import duty: None
General import duty: 30%
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

Inspection and quarantine

None.

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.For permanent installation固定安装配置
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: 1.5%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 2.4%
Georgia: 0%
Mauritius: 0%
Maldives: 7.2%
Cambodia: 0%
Nicaragua: 9.6%
Ecuador: 10.2%
Serbia: 8.4%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 10.8%

RCEP rates

Australia: 6%
Brunei: 6%
Cambodia: 6%
South Korea: 6%
Laos: 6%
Malaysia: 6%
New Zealand: 7.2%
Singapore: 6%
Thailand: 6%
Vietnam: 6%
Japan: 6.5%
Indonesia: 6%
Philippines: 6%
Myanmar: 6%

CIQ codes

8705905100999Aircraft ground power units (frequency 400 Hz)航空电源车(频率为400赫兹)

8705.90.59Other motor power-supply vehicles

8705.90.59.00Other motor power-supply vehicles其他机动电源车

Excluding aircraft ground power units of a frequency of 400 Hz频率为400赫兹航空电源车除外

Unit: vehicle / kg
MFN import duty: 12%
Provisional import duty: None
General import duty: 30%
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

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.For permanent installation固定安装配置
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: 1.5%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 2.4%
Georgia: 0%
Mauritius: 0%
Maldives: 7.2%
Cambodia: 0%
Nicaragua: 9.6%
Ecuador: 10.2%
Serbia: 8.4%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 10.8%

RCEP rates

Australia: 6%
Brunei: 6%
Cambodia: 6%
South Korea: 6%
Laos: 6%
Malaysia: 6%
New Zealand: 7.2%
Singapore: 6%
Thailand: 6%
Vietnam: 6%
Japan: 6.5%
Indonesia: 6%
Philippines: 6%
Myanmar: 6%

CIQ codes

8705905900999Other mobile power supply vehicles (excluding 400 Hz aircraft ground power units)其他机动电源车(频率为400赫兹航空电源车除外)

8705.90.60Aircraft refuellers, de-icers, and temperature-controlled vehicles

8705.90.60.00Aircraft refuellers, de-icers, and temperature-controlled vehicles飞机加油车、调温车、除冰车

Unit: vehicle / kg
MFN import duty: 12%
Provisional import duty: None
General import duty: 35%
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.For permanent installation固定安装配置
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: 1.5%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 2.4%
Georgia: 0%
Mauritius: 0%
Maldives: 7.2%
Cambodia: 0%
Nicaragua: 9.6%
Ecuador: 10.2%
Serbia: 8.4%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 10.8%

RCEP rates

Australia: 6%
Brunei: 6%
Cambodia: 6%
South Korea: 6%
Laos: 6%
Malaysia: 6%
New Zealand: 7.2%
Singapore: 6%
Thailand: 6%
Vietnam: 6%
Japan: 6.5%
Indonesia: 6%
Philippines: 6%
Myanmar: 6%

CIQ codes

8705906000999Aircraft refuellers, de-icers, and temperature-controlled vehicles飞机加油车、调温车、除冰车

8705.90.70Snow-ploughs and snow-blowers, for roads (incl. airfields)

8705.90.70.00road snowplow道路扫雪车

Unit: vehicle / kg
MFN import duty: 12%
Provisional import duty: None
General import duty: 35%
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

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.For permanent installation固定安装配置
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: 1.5%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 2.4%
Georgia: 0%
Mauritius: 0%
Maldives: 7.2%
Cambodia: 0%
Nicaragua: 9.6%
Ecuador: 10.2%
Serbia: 8.4%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 10.8%

RCEP rates

Australia: 6%
Brunei: 6%
Cambodia: 6%
South Korea: 6%
Laos: 6%
Malaysia: 6%
New Zealand: 7.2%
Singapore: 6%
Thailand: 6%
Vietnam: 6%
Japan: 6.5%
Indonesia: 6%
Philippines: 6%
Myanmar: 6%

CIQ codes

8705907000999Snow-ploughs and snow-blowers, for roads (incl. airfields)道路(包括跑道)扫雪车

8705.90.80Oil well logging trucks, fracturing trucks, sand mixing trucks

8705.90.80.00Oil well logging trucks, fracturing trucks, sand mixing trucks石油测井车、压裂车、混沙车

Unit: vehicle / kg
MFN import duty: 12%
Provisional import duty: None
General import duty: 35%
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

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.For permanent installation固定安装配置
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: 1.5%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 2.4%
Georgia: 0%
Mauritius: 0%
Maldives: 7.2%
Cambodia: 0%
Nicaragua: 9.6%
Ecuador: 10.2%
Serbia: 8.4%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 10.8%

RCEP rates

Australia: 6%
Brunei: 6%
Cambodia: 6%
South Korea: 6%
Laos: 6%
Malaysia: 6%
New Zealand: 7.2%
Singapore: 6%
Thailand: 6%
Vietnam: 6%
Japan: 6.5%
Indonesia: 6%
Philippines: 6%
Myanmar: 6%

CIQ codes

8705908000999Oil well logging trucks, fracturing trucks, sand mixing trucks石油测井车、压裂车、混沙车

8705.90.90

8705.90.90.01runway de-icing vehicle跑道除冰车Expired

Unit: None
MFN import duty: None
Provisional import duty: None
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

8705.90.90.30Vehicles for missiles, rockets, etc. (designed for transport, loading, unloading and launching of ballistic missiles, launch vehicles, etc.)用于导弹、火箭等的车辆(为弹道导弹、运载火箭等运输、装卸和发射而设计的 )Expired

Unit: None
MFN import duty: None
Provisional import duty: None
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

8705.90.90.90Other special purpose motor vehicles (excluding those principally designed for the transport of persons or goods)其他特殊用途的机动车辆(主要用于载人或运货的车辆除外 )Expired

Unit: None
MFN import duty: None
Provisional import duty: None
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

8705.90.91concrete pump vehicle

8705.90.91.00concrete pump vehicle混凝土泵车

Unit: vehicle / kg
MFN import duty: 12%
Provisional import duty: None
General import duty: 35%
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

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.For permanent installation固定安装配置
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: 1.5%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 2.4%
Georgia: 0%
Mauritius: 0%
Maldives: 7.2%
Cambodia: 0%
Nicaragua: 9.6%
Ecuador: 10.2%
Serbia: 8.4%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 10.8%

RCEP rates

Australia: 9%
Brunei: 8%
Cambodia: 8%
South Korea: 8%
Laos: 8%
Malaysia: 8%
New Zealand: 9.6%
Singapore: 8%
Thailand: 8%
Vietnam: 8%
Japan: 8.3%
Indonesia: 8%
Philippines: 8%
Myanmar: 8%

CIQ codes

8705909100999concrete pump vehicle混凝土泵车

8705.90.99Special purpose motor vehicles, not elsewhere specified

8705.90.99.30Vehicles for missiles, rockets, etc.用于导弹、火箭等的车辆

Designed for transport, handling and launching of ballistic missiles, space launch vehicles, etc.为弹道导弹、运载火箭等运输、装卸和发射而设计的

Unit: vehicle / kg
MFN import duty: 12%
Provisional import duty: None
General import duty: 35%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 2 Apr 2026

Licences and certificates

6Old mechanical and electrical products banned from import旧机电产品禁止进口

Inspection and quarantine

None.

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.For permanent installation固定安装配置
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: 1.5%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 2.4%
Georgia: 0%
Mauritius: 0%
Maldives: 7.2%
Cambodia: 0%
Nicaragua: 9.6%
Ecuador: 10.2%
Serbia: 8.4%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 10.8%

RCEP rates

Australia: 9%
Brunei: 8%
Cambodia: 8%
South Korea: 8%
Laos: 8%
Malaysia: 8%
New Zealand: 9.6%
Singapore: 8%
Thailand: 8%
Vietnam: 8%
Japan: 8.3%
Indonesia: 8%
Philippines: 8%
Myanmar: 8%

CIQ codes

8705909930999Vehicles for missiles, rockets, etc. (designed for transport, loading, and launching of ballistic missiles, launch vehicles, etc.)用于导弹、火箭等的车辆(为弹道导弹、运载火箭等运输、装卸和发射而设计的)

8705.90.99.90Other motor vehicles for special purposes其他特殊用途的机动车辆

Excluding vehicles principally designed for the transport of persons or goods主要用于载人或运货的车辆除外

Unit: vehicle / kg
MFN import duty: 12%
Provisional import duty: None
General import duty: 35%
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

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.For permanent installation固定安装配置
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: 1.5%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 2.4%
Georgia: 0%
Mauritius: 0%
Maldives: 7.2%
Cambodia: 0%
Nicaragua: 9.6%
Ecuador: 10.2%
Serbia: 8.4%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 10.8%

RCEP rates

Australia: 9%
Brunei: 8%
Cambodia: 8%
South Korea: 8%
Laos: 8%
Malaysia: 8%
New Zealand: 9.6%
Singapore: 8%
Thailand: 8%
Vietnam: 8%
Japan: 8.3%
Indonesia: 8%
Philippines: 8%
Myanmar: 8%

CIQ codes

8705909990999Other special purpose motor vehicles (excluding those principally designed for the transport of persons or goods)其他特殊用途的机动车辆(主要用于载人或运货的车辆除外)

8705.90.99.01runway de-icing vehicle跑道除冰车Expired

Unit: vehicle / kg
MFN import duty: 12%
Provisional import duty: 10%
General import duty: 35%
Import VAT: 13%
Consumption tax: None
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 1 Jan 2025

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.For permanent installation固定安装配置
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: 3.5%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 1.2%
Iceland: 0%
Australia: 0%
South Korea: 5.6%
Georgia: 0%
Mauritius: 0%

RCEP rates

Australia: 11.4%
Brunei: 11.2%
Cambodia: 11.2%
Laos: 11.2%
Malaysia: 11.2%
New Zealand: 11.4%
Singapore: 11.2%
Thailand: 11.2%
Vietnam: 11.2%
Japan: 11.3%

CIQ codes

8705909901999runway de-icing vehicle跑道除冰车

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

Previous8705 40 00Concrete-mixer lorries One level up8705Special 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)Next8706 00 11Of engine capacity not exceeding 1,800 cc

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 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.