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

HS 8714 20 20Non-mechanically propelled

Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof › Parts and accessories of vehicles of headings 8711 to 8713 › Of carriages for disabled persons

Customs duty
10%
Tariff rate
GST now
5%
No compensation cess
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
5%
On Indian goods
Landed costSearch codesDuty abroadRates as on 20 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
DutyRateCharged on
Basic customs duty (BCD), MFN rate10%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)NilAssessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)10% of BCD, AIDC and Health CessBCD + AIDC
Integrated GST (IGST)5%Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
AgreementCustoms dutyGoods from
ASEAN–India FTA0%Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs0%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–Australia ECTA0%Australia
India–EFTA TEPA53/2025-Customs0%Iceland
India–Japan CEPA0%Japan
India–Korea CEPA0%South Korea
India–Malaysia CECA0%Malaysia
India–Sri Lanka FTA0%Sri Lanka
India–UK CETA29/2026-Customs0%United Kingdom
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
India–UAE CEPA2%United Arab Emirates
SAFTA5%Sri Lanka
India–EFTA TEPA52/2025-Customs6%Norway
India–EFTA TEPA51/2025-Customs7.14%Switzerland, Liechtenstein
India–Oman CEPA20/2026-Customs8%Oman

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026.

Import policy (DGFT ITC(HS))

  • Free.
Notes on these rates
  • BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
  • 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 5%.
  • Change: Unchanged.
  • No compensation cess.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 459Parts and accessories of carriage for disabled persons5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20255%1/2017-Central Tax (Rate)
From 22 Sep 20255%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 itemGoodsRateCap
8714Parts and accessories of vehicles of headings 8711 to 8713——
871401BB axle2%Rs. 61 per 100 Pcs
871402BB Cup set of 32%Rs. 0.6 per 1 Set
871404Brake set2%Rs. 3.2 per 1 Set
871405Chain2%Rs. 142 per 100 Pcs
871406Chain Adjuster2%Rs. 0.1 per Pair
871407Single speed Chain wheel and Crank (Crank made of steel)2%Rs. 3.1 per 1 Set
871408Cotter pin-Set of 22%Rs. 0.1 per 1 Set
871409Frame made of steel with or without BB cup and axle2%Rs. 17 per Piece
871410Fork2%Rs. 531 per 100 Pcs
871411Fork Fitting2%Rs. 0.9 per 1 Set
871412Free wheel single speed2%Rs. 104 per 100 Pcs
871413Handle bar made of steel2%Rs. 5.4 per 1 Set
871414Handle stem made of steel2%Rs. 101.6 per 100 Pcs
871415Hub (front or rear) made of steel2%Rs. 128 per 100 Pcs
871416Lamp bracket2%Rs. 42 per 100 Pcs
871417Mudguard (pair)2%Rs. 3.8 per Pair
871418Pedal (pair)2%Rs. 1.51 per Pair
871419Rim (pair) made of steel2%Rs. 6.4 per Pair
871420Saddle2%Rs. 332 per 100 Pcs
871421Seat Pillar2%Rs. 41 per 100 Pcs
871422Spokes set of 144 pieces2%Rs. 4 per 1 Set
871423Single speed Chain wheel and Crank (Crank made of aluminium)2%Rs. 13.5 per Kg
871424Cranks made of aluminium2%Rs. 15 per Kg
871425Triple chain wheel and crank set2%Rs. 4 per 1 Set
871426Handle Bar Switch2%Rs. 20 per Piece
871427Half Collets for engine valves2%Rs. 3 per Piece
871428Motorcycles including Moped Chain/ Automotive Timing Chains (all types including spares)2%Rs. 10 per Kg
871429Chain wheel2%Rs. 3 per Piece
871430Multispeed free wheel2%Rs. 3 per Piece
871431Frame made of aluminium with or without BB cup and axle2%Rs. 15 per Piece
871499Others2%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 incentives (RoDTEP and RoSCTL)

  • RoDTEP, Appendix 4R (exports from the domestic tariff area): 1.9% of the FOB value, capped at Rs. 3.6 per kg, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 1.1% of the FOB value, until 31 Dec 2026.

Export policy (DGFT ITC(HS) Schedule 2)

  • Free.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 8714 20, and China's below.

China: the same goods (8714 20)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 8714 20. 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 codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
8714.20.00.00Parts 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
  • 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

8714.20.00Parts and accessories for vehicles for disabled persons

8714.20.00.00Parts and accessories for carriages for disabled persons残疾人车辆用零件、附件
Unit
kg
MFN import duty
5%
Provisional import duty
None
General import duty
17%
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%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
0%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 8714200000101Parts and accessories for vehicles for disabled persons (other vehicle parts)残疾人车辆用零件、附件(其他车辆零部件)
  • 8714200000102Parts and accessories for vehicles for disabled persons (other non-motorized cycle parts)残疾人车辆用零件、附件(其它非机动脚踏车零配件)

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

Previous8714 20 10Mechanically propelledOne level up8714 20Of carriages for disabled personsNext8714 20 90Other

Sources

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.