Tariff item · Chapter 87 · Section XVII, Vehicles, aircraft, vessels and associated transport equipment
HS 8708 40 00Gear boxes and parts thereof
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof › Parts and accessories of the motor vehicles of headings 8701 to 8705
- Customs duty
- 10%
- Notified, 45/2025-Customs
- GST now
- 5%
- No compensation cess
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 3% to 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), rate notified under 45/2025-Customs | 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) | 5% | Assessable value + BCD + AIDC + SWS |
BCD is the rate notified under 45/2025-Customs (S.No. 327); the tariff's statutory rate is 15%.
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–Singapore CECA | 0% | Singapore |
| India–Sri Lanka FTA | 0% | Sri Lanka |
| India–Thailand Early Harvest Scheme | 0% | Thailand |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| SAFTA | 5% | Sri Lanka |
| India–Japan CEPA | 6.25% | Japan |
| India–Korea CEPA | 6.25% | South Korea |
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 20 Oct 2026. 2 earlier measures have ended.
Import policy (DGFT ITC(HS))
- Free.
Notes on these rates
- The statutory rates come from a one-time snapshot of the Indian Trade Portal (CBIC's tariff of 30.06.2025). Changes the Finance Act 2026 made to the tariff from 1 May 2026 are not in it.
- BCD is the standard rate notified under 45/2025-Customs (Table I, S.No. 327), 10%, not the statutory 15%: an exemption notification lets customs charge the lower.
- Table I of 45/2025-Customs also has 2 entries that cover this code for named goods or on a condition (for example S.No. 229: Nil, condition 28). They lower the duty only if the importer meets the condition, so they are not in the totals.
- 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 5%.
- Until 21 September 2025 18%.
- Change: Down.
- No compensation cess.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 446 | Gear boxes and parts thereof for tractors | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% | 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 |
|---|---|---|---|
| 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 20 Oct 2026.
Export incentives (RoDTEP and RoSCTL)
- RoDTEP, Appendix 4R (exports from the domestic tariff area): 1.3% of the FOB value, until 31 Dec 2026.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.8% of the FOB value, until 31 Dec 2026.
Export policy (DGFT ITC(HS) Schedule 2)
- Free.
- Condition: Subject to Policy Condition 1 of the chapter.
What buyers pay abroad: import duty in the US, UK, EU and Australia for 8708 40, and China's below.
China: the same goods (8708 40)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 15 in force and 10 expired under 8708 40. 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 |
|---|---|---|---|---|---|---|
| 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 |
- 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
8708.40.10Gear boxes and parts for tractors
8708.40.10.10Gearboxes 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
- Unit
- piece / kg
- MFN import duty
- 6%
- Provisional import duty
- 3%
- 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
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.Applicable models (for XX brand XX model)适用车型(适用于XX品牌XX车型)
- 3.Whether a gearbox for tractors是否为拖拉机用变速箱
- 4.Tractor engine power拖拉机发动机的功率
- 5.Power-shift type or not是否动力换档式
- 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 7.Part number零部件编号
- 8.GTIN
- 9.CAS
- 10.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%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 2.4%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 5%
- Brunei
- 5%
- Cambodia
- 5%
- Laos
- 5%
- Malaysia
- 5%
- New Zealand
- 5%
- Singapore
- 5%
- Thailand
- 5%
- Vietnam
- 5%
- Indonesia
- 5%
- Philippines
- 5%
- Myanmar
- 5%
CIQ codes
- 8708401010999Gearboxes 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
8708.40.10.90Other gear boxes and parts thereof, for tractors其他牵引车、拖拉机用变速箱及其零件
- Unit
- piece / kg
- MFN import duty
- 6%
- 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
- 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.Applicable models (for XX brand XX model)适用车型(适用于XX品牌XX车型)
- 3.Whether a gearbox for tractors是否为拖拉机用变速箱
- 4.Tractor engine power拖拉机发动机的功率
- 5.Power-shift type or not是否动力换档式
- 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 7.Part number零部件编号
- 8.GTIN
- 9.CAS
- 10.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%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 2.4%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 5%
- Brunei
- 5%
- Cambodia
- 5%
- Laos
- 5%
- Malaysia
- 5%
- New Zealand
- 5%
- Singapore
- 5%
- Thailand
- 5%
- Vietnam
- 5%
- Indonesia
- 5%
- Philippines
- 5%
- Myanmar
- 5%
CIQ codes
- 8708401090999Other gear boxes and parts thereof, for tractors其他牵引车、拖拉机用变速箱及其零件
8708.40.10.00Gear boxes and parts for tractors牵引车、拖拉机用变速箱及其零件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.
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%
CIQ codes
- 8708401000999Gear boxes and parts for tractors牵引车、拖拉机用变速箱及其零件
8708.40.20Gear boxes and parts thereof, for motor coaches and buses with ≥30 seats
8708.40.20.00Gear boxes and parts thereof, for large passenger motor vehicles大型客车用变速箱及其零件
- Unit
- piece / kg
- MFN import duty
- 6%
- 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
- 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.Applicable models (for XX brand XX model)适用车型(适用于XX品牌XX车型)
- 3.seating capacity座位数
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Part number零部件编号
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- ASEAN
- 5%
- Chile
- 0%
- New Zealand
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- Georgia
- 0%
- Mauritius
- 1.4%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 2.4%
- Ecuador
- 2.4%
- Serbia
- 2.4%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Brunei
- 6%
- Cambodia
- 6%
- Laos
- 6%
- Malaysia
- 6%
- Singapore
- 6%
- Thailand
- 6%
- Vietnam
- 6%
- Japan
- 6%
- Indonesia
- 6%
- Philippines
- 6%
- Myanmar
- 6%
CIQ codes
- 8708402000999Gear boxes and parts thereof, for large passenger motor vehicles大型客车用变速箱及其零件
8708.40.30Gear boxes and parts for off-highway dumpers
8708.40.30.01Gearboxes for off-highway dump trucks, with torque >1500Nm扭矩>1500Nm非公路自卸车用变速箱
- Unit
- piece / kg
- MFN import duty
- 6%
- Provisional import duty
- 3%
- General import duty
- 11%
- 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.Applicable models (for XX brand XX model)适用车型(适用于XX品牌XX车型)
- 3.Torque (NM)扭矩(NM)
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Part number零部件编号
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4.8%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 2.4%
- Ecuador
- 2.4%
- Serbia
- 2.4%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 5%
- Brunei
- 5%
- Cambodia
- 5%
- Laos
- 5%
- Malaysia
- 5%
- New Zealand
- 5%
- Singapore
- 5%
- Thailand
- 5%
- Vietnam
- 5%
- Indonesia
- 5%
- Philippines
- 5%
- Myanmar
- 5%
CIQ codes
- 8708403001999Gearboxes for off-highway dump trucks, with torque >1500Nm扭矩>1500Nm非公路自卸车用变速箱
8708.40.30.90Other gear boxes and parts for off-highway dumpers其他非公路自卸车用变速箱及其零件
- Unit
- piece / kg
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 11%
- 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.Applicable models (for XX brand XX model)适用车型(适用于XX品牌XX车型)
- 3.Torque (NM)扭矩(NM)
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Part number零部件编号
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4.8%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 2.4%
- Ecuador
- 2.4%
- Serbia
- 2.4%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 5%
- Brunei
- 5%
- Cambodia
- 5%
- Laos
- 5%
- Malaysia
- 5%
- New Zealand
- 5%
- Singapore
- 5%
- Thailand
- 5%
- Vietnam
- 5%
- Indonesia
- 5%
- Philippines
- 5%
- Myanmar
- 5%
CIQ codes
- 8708403090999Other gear boxes and parts for off-highway dumpers其他非公路自卸车用变速箱及其零件
8708.40.40Gearboxes and parts thereof, for light-duty diesel and petrol trucks
8708.40.40.00Gear 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
For vehicles of subheadings 87042100, 87042230, 87043100, 87043230, ≤ 14 tonnes指编号87042100,87042230,87043100,87043230所列≤14吨车辆用
- Unit
- piece / kg
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 45%
- 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.Applicable models (for XX brand XX model)适用车型(适用于XX品牌XX车型)
- 3.Torque (NM)扭矩(NM)
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Part number零部件编号
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- ASEAN
- 5%
- Chile
- 0%
- New Zealand
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- Georgia
- 0%
- Mauritius
- 1.4%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 2.4%
- Ecuador
- 2.4%
- Serbia
- 2.4%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Brunei
- 6%
- Cambodia
- 6%
- Laos
- 6%
- Malaysia
- 6%
- Singapore
- 6%
- Thailand
- 6%
- Vietnam
- 6%
- Japan
- 6%
- Indonesia
- 6%
- Philippines
- 6%
- Myanmar
- 6%
CIQ codes
- 8708404000999Gearboxes and parts thereof, for spark-ignition or compression-ignition light-duty trucks (for vehicles of heading 8704.21.00, 8704.22.30, 8704.31.00, 8704.32.30, with GVW <= 14 tons)柴、汽油轻型货车用变速箱及其零件(指编号87042100,87042230,87043100,87043230所列≤14吨车辆用)
8708.40.50Gear boxes and parts thereof, for heavy-duty diesel lorries and trucks
8708.40.50.00Other 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
For vehicles of subheadings 87042240, 87042300 and 87043240指品目87042240,87042300及87043240所列车辆用
- Unit
- piece / kg
- MFN import duty
- 6%
- 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.Applicable models (for XX brand XX model)适用车型(适用于XX品牌XX车型)
- 3.Torque (NM)扭矩(NM)
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Part number零部件编号
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- ASEAN
- 5%
- Chile
- 0%
- New Zealand
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- Georgia
- 0%
- Mauritius
- 1.4%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 2.4%
- Ecuador
- 2.4%
- Serbia
- 2.4%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Brunei
- 6%
- Cambodia
- 6%
- Laos
- 6%
- Malaysia
- 6%
- Singapore
- 6%
- Thailand
- 6%
- Vietnam
- 6%
- Japan
- 6%
- Indonesia
- 6%
- Philippines
- 6%
- Myanmar
- 6%
CIQ codes
- 8708405000999Other gear boxes and parts thereof for diesel or petrol heavy-duty lorries (for vehicles of subheadings 87042240, 87042300 and 87043240)其他柴、汽油型重型货车用变速箱及其零件(指品目87042240,87042300及87043240所列车辆用)
8708.40.60Gearboxes and parts thereof, for vehicles of heading 87.05
8708.40.60.10Automatic 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
For vehicles of heading 8705指品目8705所列车辆用
- Unit
- piece / kg
- MFN import duty
- 6%
- Provisional import duty
- 3%
- General import duty
- 100%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 15 Sep 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.Applicable models (for XX brand XX model)适用车型(适用于XX品牌XX车型)
- 3.Torque (NM)扭矩(NM)
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Part number零部件编号
- 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%
- Georgia
- 0%
- Mauritius
- 1.4%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 2.4%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 6%
- Brunei
- 6%
- Cambodia
- 6%
- Laos
- 6%
- Malaysia
- 6%
- New Zealand
- 6%
- Singapore
- 6%
- Thailand
- 6%
- Vietnam
- 6%
- Japan
- 6%
- Indonesia
- 6%
- Philippines
- 6%
- Myanmar
- 6%
CIQ codes
- 8708406010999Automatic gearboxes and parts thereof for special purpose motor vehicles (for vehicles of heading 8705)特殊用途的机动车辆用自动变速箱及其零件(指品目8705所列车辆用)
8708.40.60.90Other gear boxes and parts thereof, for special purpose vehicles其他特种车用变速箱及其零件
For vehicles of heading 8705指品目8705所列车辆用
- Unit
- piece / kg
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 100%
- 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.Applicable models (for XX brand XX model)适用车型(适用于XX品牌XX车型)
- 3.Torque (NM)扭矩(NM)
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Part number零部件编号
- 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%
- Georgia
- 0%
- Mauritius
- 1.4%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 2.4%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 6%
- Brunei
- 6%
- Cambodia
- 6%
- Laos
- 6%
- Malaysia
- 6%
- New Zealand
- 6%
- Singapore
- 6%
- Thailand
- 6%
- Vietnam
- 6%
- Japan
- 6%
- Indonesia
- 6%
- Philippines
- 6%
- Myanmar
- 6%
CIQ codes
- 8708406090999Other gearboxes and parts thereof for special purpose vehicles (for vehicles of heading 8705)其他特种车用变速箱及其零件(指品目8705所列车辆用)
8708.40.60.00Gear boxes and parts thereof, for special purpose vehicles特种车用变速箱及其零件Expired
For vehicles of heading 8705指品目8705所列车辆用
- Unit
- piece / kg
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 100%
- 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
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.Applicable models (for XX brand XX model)适用车型(适用于XX品牌XX车型)
- 3.Torque扭矩
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Part number零部件编号
- 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
- 0%
- Iceland
- 0%
- Australia
- 0%
- Georgia
- 0%
- Mauritius
- 7.1%
RCEP rates
- Australia
- 6%
- Brunei
- 6%
- Cambodia
- 6%
- Laos
- 6%
- Malaysia
- 6%
- New Zealand
- 6%
- Singapore
- 6%
- Thailand
- 6%
- Vietnam
- 6%
- Japan
- 6%
CIQ codes
- 8708406000999Gearboxes and parts thereof for special purpose vehicles (for vehicles of heading 8705)特种车用变速箱及其零件(指品目8705所列车辆用)
8708.40.91Automatic gearboxes and parts thereof, for vehicles of heading 87.03
8708.40.91.10Hydraulic 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
- Unit
- piece / kg
- MFN import duty
- 6%
- Provisional import duty
- 3%
- General import duty
- 100%
- 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.Applicable models (for XX brand XX model)适用车型(适用于XX品牌XX车型)
- 3.Gearbox type (manual/automatic/AMT)变速箱类型(手动挡/自动挡/手自一体)
- 4.Torque (NM)扭矩(NM)
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.Part number零部件编号
- 7.GTIN
- 8.CAS
- 9.Other其他
China's agreement rates
- ASEAN
- 5%
- Chile
- 0%
- New Zealand
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 8%
- Georgia
- 0%
- Mauritius
- 1.4%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 2.4%
- Ecuador
- 2.4%
- Serbia
- 4.8%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Brunei
- 6%
- Cambodia
- 6%
- Laos
- 6%
- Malaysia
- 6%
- Singapore
- 6%
- Thailand
- 6%
- Vietnam
- 6%
- Japan
- 6%
- Indonesia
- 6%
- Philippines
- 6%
- Myanmar
- 6%
CIQ codes
- 8708409110999Hydraulic 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
8708.40.91.20Aluminium 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
- Unit
- piece / kg
- MFN import duty
- 6%
- Provisional import duty
- 3%
- General import duty
- 100%
- 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.Applicable models (for XX brand XX model)适用车型(适用于XX品牌XX车型)
- 3.Gearbox type (manual/automatic/AMT)变速箱类型(手动挡/自动挡/手自一体)
- 4.Torque (NM)扭矩(NM)
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.Part number零部件编号
- 7.GTIN
- 8.CAS
- 9.Other其他
China's agreement rates
- ASEAN
- 5%
- Chile
- 0%
- New Zealand
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 8%
- Georgia
- 0%
- Mauritius
- 1.4%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 2.4%
- Ecuador
- 2.4%
- Serbia
- 4.8%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Brunei
- 6%
- Cambodia
- 6%
- Laos
- 6%
- Malaysia
- 6%
- Singapore
- 6%
- Thailand
- 6%
- Vietnam
- 6%
- Japan
- 6%
- Indonesia
- 6%
- Philippines
- 6%
- Myanmar
- 6%
CIQ codes
- 8708409120999Aluminium 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
8708.40.91.30Steel 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
- Unit
- piece / kg
- MFN import duty
- 6%
- Provisional import duty
- 3%
- General import duty
- 100%
- 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.Applicable models (for XX brand XX model)适用车型(适用于XX品牌XX车型)
- 3.Gearbox type (manual/automatic/AMT)变速箱类型(手动挡/自动挡/手自一体)
- 4.Torque (NM)扭矩(NM)
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.Part number零部件编号
- 7.GTIN
- 8.CAS
- 9.Other其他
China's agreement rates
- ASEAN
- 5%
- Chile
- 0%
- New Zealand
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 8%
- Georgia
- 0%
- Mauritius
- 1.4%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 2.4%
- Ecuador
- 2.4%
- Serbia
- 4.8%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Brunei
- 6%
- Cambodia
- 6%
- Laos
- 6%
- Malaysia
- 6%
- Singapore
- 6%
- Thailand
- 6%
- Vietnam
- 6%
- Japan
- 6%
- Indonesia
- 6%
- Philippines
- 6%
- Myanmar
- 6%
CIQ codes
- 8708409130999Steel 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
8708.40.91.90Automatic 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
- Unit
- piece / kg
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 100%
- 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.Applicable models (for XX brand XX model)适用车型(适用于XX品牌XX车型)
- 3.Gearbox type (manual/automatic/AMT)变速箱类型(手动挡/自动挡/手自一体)
- 4.Torque (NM)扭矩(NM)
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.Part number零部件编号
- 7.GTIN
- 8.CAS
- 9.Other其他
China's agreement rates
- ASEAN
- 5%
- Chile
- 0%
- New Zealand
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 8%
- Georgia
- 0%
- Mauritius
- 1.4%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 2.4%
- Ecuador
- 2.4%
- Serbia
- 4.8%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Brunei
- 6%
- Cambodia
- 6%
- Laos
- 6%
- Malaysia
- 6%
- Singapore
- 6%
- Thailand
- 6%
- Vietnam
- 6%
- Japan
- 6%
- Indonesia
- 6%
- Philippines
- 6%
- Myanmar
- 6%
CIQ codes
- 8708409190999Automatic 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
8708.40.91.01Automatic gearboxes for passenger cars (6 speeds and above)小轿车用自动换挡变速箱(6档及6档以上)Expired
- Unit
- piece / kg
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 100%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 2 Jan 2020
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.Applicable car model适用车型
- 3.Principle [whether 6-speed and above]原理[是否为6档及6档以上]
- 4.Specify if in sets, unassembled or in rough form成套散件或毛坯请注明
- 5.Add "/TY" after the general part number of production parts生产件的通用零件编号后加注“/TY”
- 6.Part number of complete product after assembly of CKD成套散件装配后完整品的零部件的编号
- 7.Brand品牌
- 8.Torque扭矩
- 9.Model型号
- 10.Parts with complete numbers prefixed with "S/", "W/" or "WF/"零部件完整编号并在前加注“S/”、“W/”或“WF/”之
- 11.GTIN
- 12.CAS
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
- 8%
- Georgia
- 0%
- Mauritius
- 8.6%
CIQ codes
- 8708409101999Automatic gearboxes for passenger cars (6 speeds and above)小轿车用自动换挡变速箱(6档及6档以上)
8708.40.91.02Parts of automatic gearboxes for motor cars (excluding hydraulic-mechanical type with 5 speeds or less)小轿车用自动换挡变速箱的零件(5挡及5挡以下液压机械型除外 )Expired
- Unit
- piece
- MFN import duty
- 10.0%
- Provisional import duty
- None
- General import duty
- 100.0%
- Import VAT
- 17.0%
- Consumption tax
- 0.0%
- Export duty
- 0.0%
- Provisional export duty
- None
- Export VAT rebate
- 17.0%
- Updated by China
- 30 Dec 2018
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
Not listed.
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
- 8%
- Georgia
- 0%
- Mauritius
- 8.6%
8708.40.91.03Expired
- 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.
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
- 8%
- Georgia
- 0%
- Mauritius
- 8.6%
8708.40.91.04Parts of automatic gearboxes for passenger cars (6 speeds and above)小轿车用自动换挡变速箱的零件(6档及6档以上)Expired
- Unit
- piece / kg
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 100%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 2 Jan 2020
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.Applicable car model适用车型
- 3.Principle [whether 6-speed and above]原理[是否为6档及6档以上]
- 4.Specify if in sets, unassembled or in rough form成套散件或毛坯请注明
- 5.Add "/TY" after the general part number of production parts生产件的通用零件编号后加注“/TY”
- 6.Part number of complete product after assembly of CKD成套散件装配后完整品的零部件的编号
- 7.Brand品牌
- 8.Torque扭矩
- 9.Model型号
- 10.Parts with complete numbers prefixed with "S/", "W/" or "WF/"零部件完整编号并在前加注“S/”、“W/”或“WF/”之
- 11.GTIN
- 12.CAS
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
- 8%
- Georgia
- 0%
- Mauritius
- 8.6%
CIQ codes
- 8708409104999Parts of automatic gearboxes for passenger cars (6 speeds and above)小轿车用自动换挡变速箱的零件(6档及6档以上)
8708.40.91.91Automatic gearboxes for vehicles of heading 87.03税目87.03所列车辆用自动换挡变速箱Expired
- Unit
- piece / kg
- MFN import duty
- 6%
- Provisional import duty
- 0%
- General import duty
- 100%
- 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
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.Applicable models (for XX brand XX model)适用车型(适用于XX品牌XX车型)
- 3.Gearbox type (manual/automatic/AMT)变速箱类型(手动挡/自动挡/手自一体)
- 4.Torque扭矩
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.Part number零部件编号
- 7.GTIN
- 8.CAS
- 9.Other其他
China's agreement rates
- ASEAN
- 5%
- Chile
- 0%
- New Zealand
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 8%
- Georgia
- 0%
- Mauritius
- 7.1%
RCEP rates
- Brunei
- 6%
- Cambodia
- 6%
- Laos
- 6%
- Malaysia
- 6%
- Singapore
- 6%
- Thailand
- 6%
- Vietnam
- 6%
- Japan
- 6%
CIQ codes
- 8708409191999Automatic gearboxes for vehicles of heading 87.03税目87.03所列车辆用自动换挡变速箱
8708.40.91.99Other parts of automatic gearboxes for vehicles of heading 87.03其他税目87.03所列车辆用自动换挡变速箱的零件Expired
- Unit
- piece / kg
- MFN import duty
- 6%
- Provisional import duty
- 0%
- General import duty
- 100%
- 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
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.Applicable models (for XX brand XX model)适用车型(适用于XX品牌XX车型)
- 3.Gearbox type (manual/automatic/AMT)变速箱类型(手动挡/自动挡/手自一体)
- 4.Torque扭矩
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.Part number零部件编号
- 7.GTIN
- 8.CAS
- 9.Other其他
China's agreement rates
- ASEAN
- 5%
- Chile
- 0%
- New Zealand
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 8%
- Georgia
- 0%
- Mauritius
- 7.1%
RCEP rates
- Brunei
- 6%
- Cambodia
- 6%
- Laos
- 6%
- Malaysia
- 6%
- Singapore
- 6%
- Thailand
- 6%
- Vietnam
- 6%
- Japan
- 6%
CIQ codes
- 8708409199999Other parts of automatic gearboxes for vehicles of heading 87.03其他税目87.03所列车辆用自动换挡变速箱的零件
8708.40.99Gear boxes and parts thereof, for motor vehicles, n.e.s.
8708.40.99.10Other gear boxes for other motor vehicles其他未列名机动车辆用变速箱
- Unit
- piece / kg
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 100%
- 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.Applicable models (for XX brand XX model)适用车型(适用于XX品牌XX车型)
- 3.Gearbox type (manual/automatic/AMT)变速箱类型(手动挡/自动挡/手自一体)
- 4.Torque (NM)扭矩(NM)
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.Part number零部件编号
- 7.GTIN
- 8.CAS
- 9.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- Georgia
- 0%
- Mauritius
- 1.4%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 2.4%
- Ecuador
- 2.4%
- Serbia
- 2.4%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 6%
- Brunei
- 6%
- Cambodia
- 6%
- Laos
- 6%
- Malaysia
- 6%
- New Zealand
- 6%
- Singapore
- 6%
- Thailand
- 6%
- Vietnam
- 6%
- Japan
- 6%
- Indonesia
- 6%
- Philippines
- 6%
- Myanmar
- 6%
CIQ codes
- 8708409910999Other gear boxes for other motor vehicles其他未列名机动车辆用变速箱
8708.40.99.90Parts of gear boxes, for other unspecified motor vehicles其他未列名机动车辆用变速箱的零件
- Unit
- piece / kg
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 100%
- 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.Applicable models (for XX brand XX model)适用车型(适用于XX品牌XX车型)
- 3.Gearbox type (manual/automatic/AMT)变速箱类型(手动挡/自动挡/手自一体)
- 4.Torque (NM)扭矩(NM)
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.Part number零部件编号
- 7.GTIN
- 8.CAS
- 9.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- Georgia
- 0%
- Mauritius
- 1.4%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 2.4%
- Ecuador
- 2.4%
- Serbia
- 2.4%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 6%
- Brunei
- 6%
- Cambodia
- 6%
- Laos
- 6%
- Malaysia
- 6%
- New Zealand
- 6%
- Singapore
- 6%
- Thailand
- 6%
- Vietnam
- 6%
- Japan
- 6%
- Indonesia
- 6%
- Philippines
- 6%
- Myanmar
- 6%
CIQ codes
- 8708409990999Parts of gear boxes, for other unspecified motor vehicles其他未列名机动车辆用变速箱的零件
8708.40.99.20Other hydraulic torque converters for automatic gearboxes of motor vehicles, n.e.s.其他未列名机动车辆自动变速箱用液力变矩器Expired
- Unit
- piece / kg
- MFN import duty
- 6%
- Provisional import duty
- 3%
- General import duty
- 100%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 3 Jan 2024
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.Applicable models (for XX brand XX model)适用车型(适用于XX品牌XX车型)
- 3.Gearbox type (manual/automatic/AMT)变速箱类型(手动挡/自动挡/手自一体)
- 4.Torque扭矩
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.Part number零部件编号
- 7.GTIN
- 8.CAS
- 9.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 3%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 3%
- Georgia
- 0%
- Mauritius
- 7.1%
RCEP rates
- Australia
- 6%
- Brunei
- 6%
- Cambodia
- 6%
- Laos
- 6%
- Malaysia
- 6%
- New Zealand
- 6%
- Singapore
- 6%
- Thailand
- 6%
- Vietnam
- 6%
- Japan
- 6%
CIQ codes
- 8708409920999Other hydraulic torque converters for automatic gearboxes of motor vehicles, n.e.s.其他未列名机动车辆自动变速箱用液力变矩器
8708.40.99.30Other unlisted aluminium valve spools for automatic gearboxes of motor vehicles其他未列名机动车辆自动变速箱用铝阀芯Expired
- Unit
- piece / kg
- MFN import duty
- 6%
- Provisional import duty
- 3%
- General import duty
- 100%
- Import VAT
- 13%
- Consumption tax
- None
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 3 Jan 2024
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.Applicable models (for XX brand XX model)适用车型(适用于XX品牌XX车型)
- 3.Gearbox type (manual/automatic/AMT)变速箱类型(手动挡/自动挡/手自一体)
- 4.Torque扭矩
- 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 6.Part number零部件编号
- 7.GTIN
- 8.CAS
- 9.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 3%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 3%
- Georgia
- 0%
- Mauritius
- 7.1%
RCEP rates
- Australia
- 6%
- Brunei
- 6%
- Cambodia
- 6%
- Laos
- 6%
- Malaysia
- 6%
- New Zealand
- 6%
- Singapore
- 6%
- Thailand
- 6%
- Vietnam
- 6%
- Japan
- 6%
CIQ codes
- 8708409930999Other unlisted aluminium valve spools for automatic gearboxes of motor vehicles其他未列名机动车辆自动变速箱用铝阀芯
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 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.