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

HS 8714 10Parts and accessories of vehicles of headings 8711 to 8713: of motorcycles (including mopeds)

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

Customs duty: 15%; 2 tariff items
GST now: 5% or 18%; depending on the goods
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 15%; On Indian goods

Search codes Duty abroadRates as on 20 Oct 2026

Codes under this subheading

2 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
8714 10 10	Saddles	15%	5% or 18%	kg
8714 10 90	Other	15%	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 2 tariff items: 15%. 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: 2 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

GST rate rules in force
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

GST rate 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)

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

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

Free: 2 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 8714 10, and China's below.

China: the same goods (8714 10)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 2 expired under 8714 10. 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
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

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

8714.10.00Parts and accessories for motorcycles (including mopeds)

8714.10.00.10Motorcycle frames摩托车架

Unit: kg
MFN import duty: 15%
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

4Export licence出口许可证
6Old mechanical and electrical products banned from import旧机电产品禁止进口
xExport licence (processing trade)出口许可证(加工贸易)
yExport licence (border trade)出口许可证(边境小额贸易)

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 (suitable for XX brand XX vehicle or generally for XX machine, etc.)用途(适用于XX品牌XX车或通用于XX机等)
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%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Iceland: 0%
Australia: 0%
South Korea: 12%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 12%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 22.5%
Brunei: 22.5%
Cambodia: 22.5%
Laos: 22.5%
Malaysia: 22.5%
New Zealand: 24%
Singapore: 22.5%
Thailand: 22.5%
Vietnam: 22.5%
Japan: 22.9%
Indonesia: 22.5%
Philippines: 22.5%
Myanmar: 22.5%

CIQ codes

8714100010999Motorcycle frames摩托车架

8714.10.00.90Other parts and accessories for motorcycles摩托车其他零件、附件

Parts and accessories, including for mopeds包括机动脚踏两用车的零件、附件

Unit: kg
MFN import duty: 15%
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.Use (suitable for XX brand XX vehicle or generally for XX machine, etc.)用途(适用于XX品牌XX车或通用于XX机等)
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%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Iceland: 0%
Australia: 0%
South Korea: 12%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 12%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 22.5%
Brunei: 22.5%
Cambodia: 22.5%
Laos: 22.5%
Malaysia: 22.5%
New Zealand: 24%
Singapore: 22.5%
Thailand: 22.5%
Vietnam: 22.5%
Japan: 22.9%
Indonesia: 22.5%
Philippines: 22.5%
Myanmar: 22.5%

CIQ codes

8714100090999Other parts and accessories of motorcycles (including parts and accessories of mopeds)摩托车其他零件、附件(包括机动脚踏两用车的零件、附件)

8714.10.00.01Star wheels and disc brake parts星型轮及碟刹件Expired

Unit: kg
MFN import duty: 15%
Provisional import duty: 10%
General import duty: 100%
Import VAT: 13%
Consumption tax: 0%
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.Use (suitable for XX brand XX vehicle or generally for XX machine, etc.)用途(适用于XX品牌XX车或通用于XX机等)
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

RCEP rates

Australia: 28.5%
Brunei: 28.5%
Cambodia: 28.5%
Laos: 28.5%
Malaysia: 28.5%
New Zealand: 28.5%
Singapore: 28.5%
Thailand: 28.5%
Vietnam: 28.5%
Japan: 28.6%

CIQ codes

8714100001999Star wheels and disc brake parts星型轮及碟刹件

8714.10.00.20Anti-lock braking systems for motorcycles and parts thereof摩托车用防抱死制动系统及其零件Expired

Unit: kg
MFN import duty: 15%
Provisional import duty: 8%
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.Use (suitable for XX brand XX vehicle or generally for XX machine, etc.)用途(适用于XX品牌XX车或通用于XX机等)
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%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 8%
Iceland: 0%
Australia: 0%
South Korea: 18%
Georgia: 0%
Mauritius: 18%

RCEP rates

Australia: 28.5%
Brunei: 28.5%
Cambodia: 28.5%
Laos: 28.5%
Malaysia: 28.5%
New Zealand: 28.5%
Singapore: 28.5%
Thailand: 28.5%
Vietnam: 28.5%
Japan: 28.6%

CIQ codes

8714100020999Anti-lock braking systems (ABS) for motorcycles; parts thereof摩托车用防抱死制动系统(ABS)及其零件

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

Previous8713 90Other One level up8714Parts and accessories of vehicles of headings 8711 to 8713 Next8714 20Of carriages for disabled persons

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 19 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.