Subheading · Chapter 90 · Section XVIII, Optical, photographic, cinematographic, measuring, checking, precisi…

HS 9013 10Telescopic sights for fitting to arms, periscopes, telescopes designed to form parts of machines, appliances, instruments or apparatus of this chapter or section xvi

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof › Lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter

Customs duty: 7.5% to 10%; 3 tariff items
GST now: 18%; or 5% for some goods
Import policy: Mostly Free; Restricted: 1 item
Export policy: Free
Unit: units
Duty in China: 0% to 8%; On Indian goods

Search codes Duty abroadRates as on 20 Oct 2026

Codes under this subheading

3 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
9013 10 10	Telescopic sights for fitting to arms	10%	18%	units
9013 10 20	Periscopes	7.5%	18%	units
9013 10 90	Other	7.5%	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 3 tariff items: 7.5% to 10%. 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
Restricted: 1 tariff item

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

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 566	Lasers, other than Laser Diodes; other Optical Appliances and Instruments, not specified or included elsewhere in this Chapter	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

GST rate 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)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
9013	Lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter	1%	—

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: 3 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 9013 10, and China's below.

China: the same goods (9013 10)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 1 expired under 9013 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
9013.10.00.10	Telescopes designed as parts of machines, equipment, instruments or apparatus of this chapter or Chapter 16设计用为本章或第十六类的机器、设备、仪器或器具部件的望远镜	0%MFN rate (no APTA concession on this line)	0%	13%	13%	None
9013.10.00.90	Telescopic sights for weapons; periscopic telescopes武器用望远镜瞄准具及潜望镜式望远镜	8%MFN rate (no APTA concession on this line)	8%	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.

Every Chinese code in full

9013.10.00Telescopic sights for weapons; periscopes; telescopes for machines, appliances or instruments

9013.10.00.10Telescopes designed as parts of machines, equipment, instruments or apparatus of this chapter or Chapter 16设计用为本章或第十六类的机器、设备、仪器或器具部件的望远镜

Unit: piece / kg
MFN import duty: 0%
Provisional import duty: None
General import duty: 14%
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

None.

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用途
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: 3.2%
Ecuador: 6.4%
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: 4.4%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

9013100010999Telescopes designed as parts of machines, equipment, instruments or apparatus of this chapter or Chapter 16设计用为本章或第十六类的机器、设备、仪器或器具部件的望远镜

9013.10.00.90Telescopic sights for weapons; periscopic telescopes武器用望远镜瞄准具及潜望镜式望远镜

Unit: piece / kg
MFN import duty: 8%
Provisional import duty: None
General import duty: 14%
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

None.

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用途
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: 3.2%
Ecuador: 6.4%
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: 4.4%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

9013100090999Telescopic sights for weapons; periscopic telescopes武器用望远镜瞄准具及潜望镜式望远镜

9013.10.00.00Telescopic sights for weapons; other telescopes (including periscopic telescopes and telescopes for mounting on machines or instruments)武器用望远镜瞄准具及其他望远镜(包括潜望镜式望远镜及作为机器或器具部件的望远镜 )Expired

Incl. periscopic telescopes and telescopes for use as parts of machines or appliances包括潜望镜式望远镜及作为机器或器具部件的望远镜

Unit: None
MFN import duty: None
Provisional import duty: None
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 3%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%

CIQ codes

9013100000999Telescopic sights for weapons; other telescopes (including periscopic telescopes and telescopes for mounting on machines or instruments)武器用望远镜瞄准具及其他望远镜(包括潜望镜式望远镜及作为机器或器具部件的望远镜)

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

Previous9012 10Microscopes other than optical microscopes; diffraction apparatus One level up9013Lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter Next9014 80Other instruments and appliances

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.