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

HS 8708Parts and accessories of the motor vehicles of headings 8701 to 8705

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

Customs duty: 15%; 16 tariff items
GST now: 5% or 18%; depending on the goods
Import policy: Free
Export policy: Free
Unit: kg or units
Duty in China: 3% to 6%; On Indian goods

Search codesRates as on 19 Oct 2026

Codes under this heading

15 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
Code	Description	Customs duty	GST now	Unit
8708 10	Bumpers and parts thereof	15%	5% or 18%	kg
8708 21 00	Safety seat belts	15%	5% or 18%	units
8708 22 00	Front windscreens (windshields), rear windows and other windows specified in Sub-heading Note 1 to this Chapter	15%	5% or 18%	kg
8708 29 00	Other	15%	5% or 18%	kg
8708 30 00	Brakes and servo-brakes; parts thereof	15%	5%	kg
8708 40 00	Gear boxes and parts thereof	15%	5%	kg
8708 50 00	Drive-axles with differential, whether or not provided with other transmission components, non-driving axles; parts thereof	15%	5%	kg
8708 70 00	Road wheels and parts and accessories thereof	15%	5%	kg
8708 80 00	Suspension systems and parts thereof (including shock absorbers)	15%	5% or 18%	kg
8708 91 00	Radiators and parts thereof	15%	5%	kg
8708 92 00	Silencers (mufflers) and exhaust pipes; parts thereof	15%	5%	kg
8708 93 00	Clutches and parts thereof	15%	5%	kg
8708 94 00	Steering wheels, steering columns and steering boxes; parts thereof	15%	5%	kg
8708 95 00	Safety airbags with inflater system; parts thereof	15%	5% or 18%	kg
8708 99 00	Other	15%	5%	kg

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 16 tariff items: 15%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty in force

Anti-dumping duty on goods from China: USD 0.23–1.71 per kg, by origin and producer (until 14 Mar 2029). Cast Aluminium Alloy Wheels or Alloy Road Wheels (ARW) used in Motor Vehicles, whether or not attached with their accessories, of a size in diameters ranging from 12 inches to 24 inches. 07/2024-ADD
Anti-dumping duty on goods from China: USD 613 per tonne (until 10 Sep 2028). Flat Base Steel Wheels. 09/2023-ADD

Charged on top of the duty above, only on goods from the countries named.

Import policy (DGFT ITC(HS)) of its tariff items

Free: 16 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%, 18% or 28%, depending on the goods.
Change: Changed.
No compensation cess.

The rules that set it now

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 443	Following parts of tractors namely: a. Rear Tractor wheel rim, b. tractor centre housing, c. tractor housing transmission, d. tractor support front axle	5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 544	Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors]	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%, 18% 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)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
8708	Parts and accessories of the motor vehicles of headings 8701 to 8705	—	—
870801	Bumpers and other parts and components of tractors	2%	—
870802	Safety seat belts and parts thereof	2%	—
870803	Brakes and servo brakes and parts thereof	2%	—
870804	Gear boxes and parts thereof	2%	—
870805	Drive axles with differential, whether or not provided with other transmission components, non-driving axles and parts thereof	2%	—
870806	Road wheels and parts thereof	2%	—
870807	Suspension systems and parts thereof	2%	—
870808	Radiators and parts thereof	2%	—
870809	Silencers (mufflers) and exhaust pipes and parts thereof	2%	—
870810	Clutches and parts thereof	2%	—
870811	Steering wheels, steering columns, steering boxes and parts thereof	2%	—
870812	Safety airbags with inflator systems and parts thereof	2%	—
870813	Vibration dampeners and other parts, made predominantly of ABS/Poly carbonate ABS	2%	—
870814	Vibration dampeners and other parts, made predominantly of synthetic rubber	2%	—
870899	Others	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: 16 tariff items

China: the same goods (8708)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 98 in force and 38 expired under 8708. 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
8708.10.00.00	Bumpers and parts thereof缓冲器及其零件	5.8%APTA rate, with an APTA certificate of origin	6%	13%	13%	6
8708.21.00.00	safety seat belts坐椅安全带	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6ALM
8708.29.30.00	Window regulators for motor vehicles机动车辆用车窗玻璃升降器	5.4%APTA rate, with an APTA certificate of origin	6%	13%	13%	6
8708.29.51.00	side panel侧围	5.4%APTA rate, with an APTA certificate of origin	6%	13%	13%	6
8708.29.52.00	vehicle doors车门	5.4%APTA rate, with an APTA certificate of origin	6%	13%	13%	6
8708.29.53.00	engine hood发动机罩盖	5.4%APTA rate, with an APTA certificate of origin	6%	13%	13%	6
8708.29.54.00	front panel前围	5.4%APTA rate, with an APTA certificate of origin	6%	13%	13%	6
8708.29.55.00	boot lid行李箱盖	5.4%APTA rate, with an APTA certificate of origin	6%	13%	13%	6
8708.29.56.00	rear panel后围	5.4%APTA rate, with an APTA certificate of origin	6%	13%	13%	6
8708.29.57.00	fender翼子板	5.4%APTA rate, with an APTA certificate of origin	6%	13%	13%	6
8708.29.59.00	Other body covering parts其他车身覆盖件	5.4%APTA rate, with an APTA certificate of origin	6%	13%	13%	6
8708.29.90.00	Other unlisted parts of vehicle bodies其他车身未列名零部件	5.4%APTA rate, with an APTA certificate of origin	6%	13%	13%	6
8708.30.10.00	Mounted brake linings装在蹄片上的制动摩擦片	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6L
8708.30.21.00	ABS for tractors, road tractors and off-highway dumpers牵引车、拖拉机、非公路用自卸车用防抱死制动系统	5.4%APTA rate, with an APTA certificate of origin	6%	13%	13%	6
8708.30.29.00	Other anti-lock braking systems for vehicles其他车辆用防抱死制动系统	5.4%APTA rate, with an APTA certificate of origin	6%	13%	13%	6
8708.30.91.00	Brakes and parts for tractors牵引车、拖拉机用制动器及其零件	5.4%APTA rate, with an APTA certificate of origin	6%	13%	13%	6L
8708.30.92.00	Brakes and parts thereof, for large passenger motor vehicles大型客车用制动器及其零件	5.4%APTA rate, with an APTA certificate of origin	6%	13%	13%	6L
8708.30.93.00	Brakes and parts thereof, for off-highway dumpers非公路自卸车用制动器及其零件	5.4%APTA rate, with an APTA certificate of origin	6%	13%	13%	6
8708.30.94.00	Brakes and parts for diesel or petrol light-duty trucks柴、汽油轻型货车用制动器及零件	5.4%APTA rate, with an APTA certificate of origin	6%	13%	13%	6L
8708.30.95.00	Brakes and parts thereof, for heavy-duty diesel or petrol trucks柴、汽油型重型货车用制动器及其零件	5.4%APTA rate, with an APTA certificate of origin	6%	13%	13%	6L
8708.30.96.00	Brakes and parts thereof, for special purpose vehicles特种车用制动器及其零件	5.4%APTA rate, with an APTA certificate of origin	6%	13%	13%	6L
8708.30.99.11	Electric brakes for pure electric or hybrid electric vehicles纯电动或混合动力汽车用电动制动器	5%China's provisional rate, lower than MFN	6%	13%	13%	6
8708.30.99.19	Other brakes for motor vehicles其他机动车辆用制动器	5.4%APTA rate, with an APTA certificate of origin	6%	13%	13%	6
8708.30.99.20	Electric brakes for fuel-powered vehicles燃油汽车用电动制动器	5.4%APTA rate, with an APTA certificate of origin	6%	13%	13%	6
8708.30.99.90	Other parts of brakes for motor vehicles其他机动车辆用制动器的零件	5.4%APTA rate, with an APTA certificate of origin	6%	13%	13%	6L
8708.40.10.10	Gearboxes for power-shift tractors with engine power ≥65kW发动机功率65千瓦及以上的动力换挡拖拉机用变速箱	3%China's provisional rate, lower than MFN	6%	13%	13%	6
8708.40.10.90	Other gear boxes and parts thereof, for tractors其他牵引车、拖拉机用变速箱及其零件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.40.20.00	Gear boxes and parts thereof, for large passenger motor vehicles大型客车用变速箱及其零件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.40.30.01	Gearboxes for off-highway dump trucks, with torque >1500Nm扭矩>1500Nm非公路自卸车用变速箱	3%China's provisional rate, lower than MFN	6%	13%	13%	6
8708.40.30.90	Other gear boxes and parts for off-highway dumpers其他非公路自卸车用变速箱及其零件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.40.40.00	Gear boxes and parts thereof, for light-duty diesel or petrol trucks柴、汽油轻型货车用变速箱及其零件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.40.50.00	Other gearboxes and parts thereof, for heavy-duty diesel and petrol trucks其他柴、汽油型重型货车用变速箱及其零件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.40.60.10	Automatic gearboxes and parts thereof, for special purpose motor vehicles特殊用途的机动车辆用自动变速箱及其零件	3%China's provisional rate, lower than MFN	6%	13%	13%	6
8708.40.60.90	Other gear boxes and parts thereof, for special purpose vehicles其他特种车用变速箱及其零件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.40.91.10	Hydraulic torque converters for automatic gearboxes, for vehicles of heading 87.03税目87.03所列车辆用自动换挡变速箱的液力变矩器	3%China's provisional rate, lower than MFN	6%	13%	13%	6
8708.40.91.20	Aluminium valve cores for automatic gearboxes for vehicles of heading 87.03税目87.03所列车辆用自动换挡变速箱的铝阀芯	3%China's provisional rate, lower than MFN	6%	13%	13%	6
8708.40.91.30	Steel belts for continuously variable transmissions (CVT) for vehicles of heading 87.03税目87.03所列车辆用无级变速箱用钢带	3%China's provisional rate, lower than MFN	6%	13%	13%	6
8708.40.91.90	Automatic gearboxes for vehicles of heading 87.03, and other parts thereof税目87.03所列车辆用自动换挡变速箱，以及它的其他零件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.40.99.10	Other gear boxes for other motor vehicles其他未列名机动车辆用变速箱	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.40.99.90	Parts of gear boxes, for other unspecified motor vehicles其他未列名机动车辆用变速箱的零件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.50.71.10	Drive-axles for power-shift tractors with engine power >= 65 kW发动机功率65千瓦及以上的动力换挡拖拉机用驱动桥	3%China's provisional rate, lower than MFN	6%	13%	13%	6
8708.50.71.90	Other drive-axles for tractors, and parts thereof其他牵引车、拖拉机用驱动桥及其零件	5.4%APTA rate, with an APTA certificate of origin	6%	13%	13%	6
8708.50.72.00	Drive-axles and parts thereof, for vehicles of subheadings 8701.1091 and 8701.9010税号8701.1091及8701.9010所列车辆用驱动桥及其零件	5.4%APTA rate, with an APTA certificate of origin	6%	13%	13%	6
8708.50.73.00	Driving axles and parts thereof, for off-highway dump trucks非公路自卸车用驱动桥及其零件	5.4%APTA rate, with an APTA certificate of origin	6%	13%	13%	6
8708.50.74.00	Drive-axles for light-duty diesel or petrol trucks, and parts thereof柴、汽油型轻型货车用驱动桥及其零件	5.4%APTA rate, with an APTA certificate of origin	6%	13%	13%	6
8708.50.75.00	Drive-axles for other diesel or petrol heavy-duty trucks, and parts thereof其他柴、汽油型重型货车用驱动桥及其零件	5.4%APTA rate, with an APTA certificate of origin	6%	13%	13%	6
8708.50.76.00	Drive-axles and parts thereof, for special purpose vehicles特种车用驱动桥及其零件	5.4%APTA rate, with an APTA certificate of origin	6%	13%	13%	6
8708.50.79.00	Parts of driving axles for other motor vehicles未列名机动车辆用驱动桥的零件	5.4%APTA rate, with an APTA certificate of origin	6%	13%	13%	6
8708.50.81.00	Non-driving axles and parts thereof, for tractors牵引车、拖拉机用非驱动桥及零件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.50.82.00	Non-drive-axles for passenger motor vehicles with seating capacity of 30 or more, and parts thereof座位≥30的客车用非驱动桥及其零件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.50.83.00	Non-driving axles and parts thereof, for off-highway dump trucks非公路自卸车用非驱动桥及零件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.50.84.00	Non-driving axles and parts thereof, for light diesel or petrol trucks柴、汽油轻型货车用非驱动桥及零件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.50.85.00	Non-driving axles and parts thereof, for heavy diesel or petrol trucks柴汽油重型货车用非驱动桥及零件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.50.86.00	Non-driving axles for special purpose vehicles and parts thereof特种车用非驱动桥及其零件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.50.89.00	Non-driving axles and parts thereof, for unspecified motor vehicles未列名机动车辆用非驱动桥及其零件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.70.10.00	Wheels and parts thereof, for tractors牵引车及拖拉机用车轮及其零附件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.70.20.00	Wheels for large passenger vehicles and parts and accessories thereof大型客车用车轮及其零、附件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.70.30.00	Wheels and parts thereof, for off-highway dump trucks非公路货运自卸车用车轮及其零件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.70.40.00	Wheels and parts thereof, for medium and light goods vehicles中小型货车用车轮及其零件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.70.50.00	Wheels and parts thereof, for heavy goods vehicles大型货车用车轮及其零件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.70.60.00	Wheels and parts thereof for special purpose vehicles特种车用车轮及其零件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.70.91.00	Wheels of aluminum alloy and parts thereof, for other vehicles其他车辆用铝合金制车轮及其零附件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.70.99.00	Wheels and parts and accessories thereof, for other vehicles其他车辆用车轮及其零附件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.80.10.00	Suspension systems for vehicles of heading 87.03, and parts thereof品目8703所列车辆用的悬挂系统及其零件	5.4%APTA rate, with an APTA certificate of origin	6%	13%	13%	6
8708.80.90.00	Suspension systems and parts thereof, for other motor vehicles其他机动车辆用的悬挂系统及其零件	5.4%APTA rate, with an APTA certificate of origin	6%	13%	13%	6
8708.91.10.00	Radiators for vehicles水箱散热器	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.91.20.00	Oil coolers机油冷却器	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.91.90.00	Other radiators and parts thereof其他散热器及其零件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.92.00.00	Silencers, exhaust pipes and parts thereof, for motor vehicles机动车辆的消声器及排气管及其零件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.93.10.10	Clutches for power-shift tractors with engine power >= 65 kW发动机功率65千瓦及以上的动力换挡拖拉机用离合器	3%China's provisional rate, lower than MFN	6%	13%	13%	6
8708.93.10.90	Other clutches and parts thereof, for tractors其他牵引车、拖拉机用离合器及其零件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.93.20.00	Clutches and parts thereof, for passenger motor vehicles with >= 30 seats座位≥30的客车用离合器及其零件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.93.30.00	Clutches and parts thereof, for off-highway dump trucks非公路自卸车用离合器及其零件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.93.40.00	Clutches and parts thereof, for light diesel or petrol trucks柴、汽油轻型货车用离合器及零件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.93.50.00	Clutches and parts thereof, for heavy diesel or petrol trucks柴、汽油型重型货车离合器及零件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.93.60.00	Clutches for special purpose vehicles and parts thereof特种车用的离合器及其零件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.93.90.00	Clutches and parts thereof, for motor vehicles, n.e.s.未列名机动车辆用离合器及其零件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.94.10.00	Steering wheels, steering columns for tractors, and parts thereof牵引车、拖拉机用转向盘、转向柱及其零件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.94.20.00	Steering wheels, steering columns, steering gears and parts thereof, for vehicles of subheadings 8702.1091 and 8702.9010税号8702.1091及8702.9010所列车辆用转向盘、转向柱、转向器及其零件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.94.30.00	Steering wheels, steering columns for off-highway dump trucks, and parts thereof非公路自卸车用转向盘、转向柱及其零件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.94.40.00	Steering wheels, steering columns, steering gears and parts thereof, for light-duty diesel or petrol trucks柴、汽油轻型货车用转向盘、转向柱、转向器及其零件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.94.50.00	Steering wheels, steering columns, steering gears and parts thereof for vehicles of subheadings 8704.2240, 8704.2300 and 8704.3240税号87042240,87042300及87043240所列车辆用转向盘、转向柱、转向器及其零件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.94.60.00	Steering wheels, steering columns and steering boxes, and parts thereof, for special purpose vehicles特种车用转向盘、转向柱及转向器及其零件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.94.90.00	Other steering wheels, steering columns, steering boxes and parts thereof, for motor vehicles, n.e.s.其他未列名机动车辆用转向盘、转向柱、转向器及其零件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.95.00.00	Airbags with inflation systems, and parts thereof, for motor vehicles机动车辆用带充气系统的安全气囊及其零件	5.4%APTA rate, with an APTA certificate of origin	6%	13%	13%	6
8708.99.10.00	Other parts and accessories for tractors牵引车及拖拉机用其他零附件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.99.21.00	Chassis for vehicles of subheadings 87021091 and 87029010编号87021091及87029010所列车辆用车架	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.99.29.00	Other parts and accessories for large buses or coaches大型客车用其他零附件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.99.31.00	Chassis for off-highway dumpers非公路自卸车用车架	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.99.39.00	Parts, n.e.s., for off-highway dumpers非公路用自卸车未列名零部件	3%China's provisional rate, lower than MFN	6%	13%	13%	6
8708.99.41.00	Chassis for medium and light-duty trucks中小型货车用车架	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.99.49.00	Other parts and accessories for medium and small-sized lorries中小型货车用其他零附件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.99.51.00	Chassis for vehicles of 8704.2240, 8704.2300, 8704.3240编号87042240、87042300、87043240所列车辆用车架	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.99.59.00	OTHER PARTS AND ACCESSORIES FOR DIESEL LORRIES WITH A GROSS WEIGHT OF ≥14 TONS总重≥14吨柴油货车用其他零部件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6L
8708.99.60.00	Other parts and accessories for special purpose vehicles特种车用其他零附件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.99.91.00	Other chassis for vehicles of headings 87.01 to 87.04其他8701至8704所列车辆用车架	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.99.92.00	Other drive shafts for vehicles其他车辆用传动轴	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6
8708.99.99.00	Parts and accessories, not elsewhere specified, for motor vehicles机动车辆用未列名零件.附件	6%MFN rate (no APTA concession on this line)	6%	13%	13%	6

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

Previous8707Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 One level upChapter 87Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof Next8709Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles

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.