Heading · Chapter 90 · Section XVIII, Optical, photographic, cinematographic, measuring, checking, precisi…
HS 9002Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus,other than such elements of glass optically worked not
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
- Customs duty
- 10%
- 4 tariff items
- GST now
- 18%
- or 5% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 0% to 10%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
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 |
|---|---|---|---|---|
| 9002 11 00 | For cameras, projectors or photographic enlargers or reducers | 10% | 18% | units |
| 9002 19 00 | Other | 10% | 18% | units |
| 9002 20 00 | Filters | 10% | 18% | units |
| 9002 90 00 | Other | 10% | 18% | 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: 10%. 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: 4 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 18%, or 5% for some goods.
- Until 21 September 2025 18%, or 5% or 12% for some goods.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 557 | Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked [other than intraocular lens] | 18% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 473 | Coronary stents and coronary stent systems for use with cardiac catheters | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 474 | Artificial kidney | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 475 | Blood glucose monitoring system (Glucometer) and test strips | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 476 | Patent Ductus Arteriosus / Atrial Se ptal Defect occlusion device | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 477 | Parts of the following goods, namely: - (i) Crutches; (ii) Wheel chairs; (iii)Walking frames; (iv)Tricycles; (v)Braillers; and (vi) Artificial limbs | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 478 | Assistive devices, rehabilitation aids and other goods for disabled, specified in List 1 appended to this Schedule | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 479 | Disposable sterilized dialyzer or micro barrier of artificial kidney | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5%, 12% or 18% | 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 |
|---|---|---|---|
| 9002 | Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked | 1.2% | — |
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 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 4 tariff items
China: the same goods (9002)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 16 in force and 16 expired under 9002. 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 |
|---|---|---|---|---|---|---|
| 9002.11.10.00 | Objective lenses for special purpose cameras特殊用途照相机用物镜 | 4.8%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 9002.11.20.00 | Objective lenses for microform readers缩微阅读机用物镜 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 9002.11.31.10 | SLR camera lenses单反相机镜头 | 3%China's provisional rate, lower than MFN | 6% | 13% | 13% | None |
| 9002.11.31.90 | Parts and accessories for SLR camera lenses单反相机镜头的零件及附件 | 3%China's provisional rate, lower than MFN | 6% | 13% | 13% | None |
| 9002.11.39.00 | Other lenses for cameras其他相机用镜头 | 3%China's provisional rate, lower than MFN | 6% | 13% | 13% | None |
| 9002.11.90.10 | Lenses and lens assemblies for colour projectors and digital light processors彩色投影机和数字光处理器的镜头及镜头组件 | 3%China's provisional rate, lower than MFN | 10% | 13% | 13% | None |
| 9002.11.90.90 | Other objective lenses for projectors, etc.其他投影仪等用物镜 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | None |
| 9002.19.10.00 | Objective lenses for cinematographic cameras or projectors摄影机或放映机用物镜 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 9002.19.90.00 | Other objectives not specified in heading 9002品目9002未列名的其他物镜 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 9002.20.10.10 | Mounted filters for cameras, of germanium metal已装配的照相机用锗金属制滤光镜 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | 3 |
| 9002.20.10.90 | Other photographic filters其他照相机用滤光镜 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | None |
| 9002.20.90.10 | Mounted germanium metal filters for other optical instruments or apparatus已装配的其他光学仪器或装置用锗金属制滤光镜 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | 3 |
| 9002.20.90.90 | Other filters for optical instruments or apparatus其他光学仪器或装置滤光镜 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | None |
| 9002.90.10.00 | Optical elements for cameras, n.e.s.照相机用未列名光学元件 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 9002.90.90.10 | Anti-radiation lenses抗辐射镜头 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | 3 |
| 9002.90.90.90 | Other unlisted optical elements for optical instruments其他光学仪器用未列名光学元件 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
- 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
Previous9001Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically workedOne level upChapter 90Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereofNext9003Frames and mountings for spectacles, goggles or the like, and parts thereof
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.