Subheading · Chapter 87 · Section XVII, Vehicles, aircraft, vessels and associated transport equipment
HS 8711 60Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars;: with electric motor for propulsion
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
- Customs duty
- 100%
- 4 tariff items
- GST now
- 5%, 18% or 40%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 45%
- On Indian goods
Codes under this subheading
4 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 8711 60 10 | Motor cycles | 100% | 5%, 18% or 40% | units |
| 8711 60 20 | Scooters | 100% | 5%, 18% or 40% | units |
| 8711 60 30 | Mopeds | 100% | 5%, 18% or 40% | units |
| 8711 60 90 | Others | 100% | 5%, 18% or 40% | units |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 4 tariff items: 100%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 20 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 5 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5%, 18% or 40%, depending on the goods.
- Until 21 September 2025 28%.
- Change: Changed.
- No compensation cess.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 546 | Motorcycles (including mopeds) and cycles fitted with an auxiliary motor not exceeding 350 cc, with or without side-cars; side-cars | 18% |
| 9/2025-Integrated Tax (Rate)Schedule III, S.No. 8 | Motorcycles of engine capacity exceeding 350 cc | 40% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 440 | Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 441 | Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation.- For the purposes of this entry, "Electrically operated vehicles" means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles. | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 28% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5%, 18% or 40% | 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 |
|---|---|---|---|
| 8711 | Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars | — | — |
| 871101 | Motorcycles of cylinder capacity of 500cc and above | 3% | Rs. 11,177 per Piece |
| 871199 | 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 policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 5 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 8711 60, and China's below.
China: the same goods (8711 60)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force and 2 expired under 8711 60. 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 |
|---|---|---|---|---|---|---|
| 8711.60.00.00 | Other motorcycles with a drive motor其他装有驱动电动机的摩托车 | 45%MFN rate (no APTA concession on this line) | 45% | 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
8711.60.00Motorcycles and cycles fitted with an auxiliary motor
8711.60.00.00Other motorcycles with a drive motor其他装有驱动电动机的摩托车
Incl. mopeds; cycles包括机器脚踏两用车;脚踏车
- Unit
- vehicle / kg
- MFN import duty
- 45%
- Provisional import duty
- None
- General import duty
- 150%
- 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.Engine type发动机类型
- 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 4.Model型号
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- New Zealand
- 0%
- Costa Rica
- 0%
- Iceland
- 0%
- Australia
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- 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
- 8711600000101Other motorcycles with electric motors (including mopeds and cycles fitted with an auxiliary motor) (low-speed pure electric three-wheeled motorcycles)其他装有电驱动电动机的摩托车(包括机器脚踏两用车和装有辅助电动机的脚踏车)(低速纯电三轮摩托车)
- 8711600000102Other motorcycles fitted with an electric motor for propulsion (incl. mopeds and cycles with an auxiliary electric motor) (electric bicycles)其他装有电驱动电动机的摩托车(包括机器脚踏两用车和装有辅助电动机的脚踏车)(电动自行车)
- 8711600000103Other motorcycles with electric motor for propulsion (including mopeds and cycles with auxiliary electric motor) (other means of transport)其他装有电驱动电动机的摩托车(包括机器脚踏两用车和装有辅助电动机的脚踏车)(其他通行工具)
- 8711600000990Other motorcycles with electric motor (incl. mopeds and cycles with auxiliary electric motor) (other electric motorcycles)其他装有电驱动电动机的摩托车(包括机器脚踏两用车和装有辅助电动机的脚踏车)(其他电动摩托车)
8711.60.00.10Electric bicycles电动自行车Expired
Incl. mopeds; cycles包括机器脚踏两用车;脚踏车
- Unit
- vehicle / kg
- MFN import duty
- 45%
- Provisional import duty
- None
- General import duty
- 150%
- 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.Engine type发动机类型
- 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 4.Model型号
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- New Zealand
- 0%
- Costa Rica
- 0%
- Iceland
- 0%
- Australia
- 0%
- Georgia
- 0%
- Mauritius
- 27%
RCEP rates
- Australia
- 5%
- Brunei
- 5%
- Cambodia
- 5%
- Laos
- 5%
- Malaysia
- 5%
- New Zealand
- 5%
- Singapore
- 5%
- Thailand
- 5%
- Vietnam
- 5%
CIQ codes
- 8711600010999Electric bicycles (incl. mopeds; cycles)电动自行车(包括机器脚踏两用车;脚踏车)
8711.60.00.90Other motorcycles with an electric drive motor其他装有电驱动电动机的摩托车Expired
- Unit
- vehicle / kg
- MFN import duty
- 45%
- Provisional import duty
- None
- General import duty
- 150%
- 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
- LCivil commodities inbound verification (CCC)民用商品入境验证
- MImport commodity inspection进口商品检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Engine type发动机类型
- 3.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 4.Model型号
- 5.GTIN
- 6.CAS
- 7.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- New Zealand
- 0%
- Costa Rica
- 0%
- Iceland
- 0%
- Australia
- 0%
- Georgia
- 0%
- Mauritius
- 27%
RCEP rates
- Australia
- 5%
- Brunei
- 5%
- Cambodia
- 5%
- Laos
- 5%
- Malaysia
- 5%
- New Zealand
- 5%
- Singapore
- 5%
- Thailand
- 5%
- Vietnam
- 5%
CIQ codes
- 8711600090999Other motorcycles with an electric drive motor其他装有电驱动电动机的摩托车
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India'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.