Heading · Chapter 87 · Section XVII, Vehicles, aircraft, vessels and associated transport equipment
HS 8714Parts and accessories of vehicles of headings 8711 to 8713
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
- Customs duty
- 10% to 20%
- 19 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg or units
- Duty in China
- 3.5% to 15%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
9 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 |
|---|---|---|---|---|
| 8714 10 | Of motorcycles (including mopeds) | 15% | 5% or 18% | kg |
| 8714 20 | Of carriages for disabled persons | 10% | 5% | kg |
| 8714 91 00 | Frames and forks, and parts thereof | 20% | 5% or 18% | units |
| 8714 92 | Wheel rims and spokes | 20% | 5% or 18% | units |
| 8714 93 | Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels | 20% | 5% or 18% | kg |
| 8714 94 00 | Brakes, including coaster braking hubs and hub brakes, and parts thereof | 20% | 5% or 18% | kg |
| 8714 95 | Saddles | 20% | 5% or 18% | kg |
| 8714 96 00 | Pedals and crank-gear, and parts thereof | 20% | 5% or 18% | kg |
| 8714 99 | Other | 20% | 5% or 18% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 19 tariff items: 10% to 20%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 19 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% or 28%, depending on the goods.
- Change: Changed.
- No compensation cess.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 458 | Parts and accessories of bicycles and other cycles (including delivery tricycles), not motorised, of heading 8712 | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 547 | Parts and accessories of vehicles of heading 8711 | 18% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 440 | Fuel Cell Motor Vehicles including hydrogen vehicles based on fuel cell technology | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 441 | Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation.- For the purposes of this entry, "Electrically operated vehicles" means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles. | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5%, 12% or 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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 8714 | Parts and accessories of vehicles of headings 8711 to 8713 | — | — |
| 871401 | BB axle | 2% | Rs. 61 per 100 Pcs |
| 871402 | BB Cup set of 3 | 2% | Rs. 0.6 per 1 Set |
| 871404 | Brake set | 2% | Rs. 3.2 per 1 Set |
| 871405 | Chain | 2% | Rs. 142 per 100 Pcs |
| 871406 | Chain Adjuster | 2% | Rs. 0.1 per Pair |
| 871407 | Single speed Chain wheel and Crank (Crank made of steel) | 2% | Rs. 3.1 per 1 Set |
| 871408 | Cotter pin-Set of 2 | 2% | Rs. 0.1 per 1 Set |
| 871409 | Frame made of steel with or without BB cup and axle | 2% | Rs. 17 per Piece |
| 871410 | Fork | 2% | Rs. 531 per 100 Pcs |
| 871411 | Fork Fitting | 2% | Rs. 0.9 per 1 Set |
| 871412 | Free wheel single speed | 2% | Rs. 104 per 100 Pcs |
| 871413 | Handle bar made of steel | 2% | Rs. 5.4 per 1 Set |
| 871414 | Handle stem made of steel | 2% | Rs. 101.6 per 100 Pcs |
| 871415 | Hub (front or rear) made of steel | 2% | Rs. 128 per 100 Pcs |
| 871416 | Lamp bracket | 2% | Rs. 42 per 100 Pcs |
| 871417 | Mudguard (pair) | 2% | Rs. 3.8 per Pair |
| 871418 | Pedal (pair) | 2% | Rs. 1.51 per Pair |
| 871419 | Rim (pair) made of steel | 2% | Rs. 6.4 per Pair |
| 871420 | Saddle | 2% | Rs. 332 per 100 Pcs |
| 871421 | Seat Pillar | 2% | Rs. 41 per 100 Pcs |
| 871422 | Spokes set of 144 pieces | 2% | Rs. 4 per 1 Set |
| 871423 | Single speed Chain wheel and Crank (Crank made of aluminium) | 2% | Rs. 13.5 per Kg |
| 871424 | Cranks made of aluminium | 2% | Rs. 15 per Kg |
| 871425 | Triple chain wheel and crank set | 2% | Rs. 4 per 1 Set |
| 871426 | Handle Bar Switch | 2% | Rs. 20 per Piece |
| 871427 | Half Collets for engine valves | 2% | Rs. 3 per Piece |
| 871428 | Motorcycles including Moped Chain/ Automotive Timing Chains (all types including spares) | 2% | Rs. 10 per Kg |
| 871429 | Chain wheel | 2% | Rs. 3 per Piece |
| 871430 | Multispeed free wheel | 2% | Rs. 3 per Piece |
| 871431 | Frame made of aluminium with or without BB cup and axle | 2% | Rs. 15 per Piece |
| 871499 | Others | 2% | Rs. 9 per Kg |
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: 19 tariff items
China: the same goods (8714)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 14 in force and 7 expired under 8714. 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 |
|---|---|---|---|---|---|---|
| 8714.10.00.10 | Motorcycle frames摩托车架 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | 46xy |
| 8714.10.00.90 | Other parts and accessories for motorcycles摩托车其他零件、附件 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | 6 |
| 8714.20.00.00 | Parts and accessories for carriages for disabled persons残疾人车辆用零件、附件 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | 6 |
| 8714.91.00.00 | Frames and forks for non-motorized cycles and parts thereof非机动脚踏车车架、轮叉及其零件 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | 6 |
| 8714.92.10.00 | Wheel rims for non-motorized cycles, etc.非机动脚踏车等的轮圈 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | 6 |
| 8714.92.90.00 | Spokes for non-motorized cycles, etc.非机动脚踏车等的辐条 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | 6 |
| 8714.93.10.00 | Wheel hubs for non-motorized cycles, etc.非机动脚踏车等的轮毂 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | 6 |
| 8714.93.20.00 | Free-wheel sprockets for non-motorized cycles, etc.非机动脚踏车等的飞轮 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | 6 |
| 8714.93.90.00 | Chain wheels for non-motorized cycles, etc.非机动脚踏车等的链轮 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | 6 |
| 8714.94.00.00 | Brakes and parts thereof, for non-motorized cycles, etc.非机动脚踏车等的制动器及其零件 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | 6 |
| 8714.95.00.00 | Saddles for non-motorized cycles, etc.非机动脚踏车等的鞍座 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | 6 |
| 8714.96.10.00 | Pedals and parts thereof for non-motorized cycles, etc.非机动脚踏车等的脚蹬及其零件 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | 6 |
| 8714.96.20.00 | Crank-gear for non-motorized cycles, and parts thereof非机动脚踏车等的曲柄链轮及其零件 | 5%MFN rate (no APTA concession on this line) | 5% | 13% | 13% | 6 |
| 8714.99.00.00 | Other parts and accessories for non-motorized cycles, etc.非机动脚踏车等的其他零件、附件 | 3.5%APTA rate, with an APTA certificate of origin | 5% | 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
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.