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

HS 9021 40Hearing aids, excluding parts and accessories

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof › Orthopaedic appliances, including crutches, surgical belts and trusses, splints and other fracture appliances, artificial parts of the body, hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability

Customs duty
7.5%
2 tariff items
GST now
0% or 5%
depending on the goods
Import policy
Free
Export policy
Free
Unit
units
Duty in China
1%
On Indian goods
Search codesDuty 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
CodeDescriptionCustoms dutyGST nowUnit
9021 40 10Frequency modulated hearing aid system used for hearing by handicapped persons in group situation7.5%0% or 5%units
9021 40 90Other7.5%0% or 5%units

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: 7.5%. 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 0% or 5%, depending on the goods.
  • Until 21 September 2025 0%, 5% or 12%, depending on the goods.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 160Hearing aidsNil
9/2025-Integrated Tax (Rate)Schedule I, S.No. 486Orthopaedic appliances, such as crutches, surgical belts, and trusses; Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than hearing aids]5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 473Coronary stents and coronary stent systems for use with cardiac catheters5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 474Artificial kidney5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 475Blood glucose monitoring system (Glucometer) and test strips5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 476Patent Ductus Arteriosus / Atrial Se ptal Defect occlusion device5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 477Parts of the following goods, namely: - (i) Crutches; (ii) Wheel chairs; (iii)Walking frames; (iv)Tricycles; (v)Braillers; and (vi) Artificial limbs5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 478Assistive devices, rehabilitation aids and other goods for disabled, specified in List 1 appended to this Schedule5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 479Disposable sterilized dialyzer or micro barrier of artificial kidney5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20250%, 5% or 12%2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate)
From 22 Sep 20250% or 5%10/2025-Integrated Tax (Rate); 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
9021Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability1.2%—

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 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 9021 40, and China's below.

China: the same goods (9021 40)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 9021 40. 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
9021.40.00.00Hearing aids, excluding parts and accessories助听器,不包括零件、附件1%China's provisional rate, lower than MFN4%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

9021.40.00Hearing aids, excluding parts and accessories

9021.40.00.00Hearing aids, excluding parts and accessories助听器,不包括零件、附件
Unit
piece / kg
MFN import duty
4%
Provisional import duty
1%
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

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.Declare registration number if medical device registration number is available如有医疗器械注册编号请申报注册编号
  • 3.GTIN
  • 4.CAS
  • 5.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
2.2%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 9021400000301Hearing aids, excluding parts and accessories (medical devices, implantable auditory devices)助听器,不包括零件、附件(医疗器械,植入式位听觉设备)
  • 9021400000302Hearing aids, excluding parts and accessories (medical devices, external sound processors)助听器,不包括零件、附件(医疗器械,体外声音处理器)
  • 9021400000303Hearing aids, excluding parts and accessories (medical devices, assistive auditory control equipment)助听器,不包括零件、附件(医疗器械,辅助位听觉调控设备)
  • 9021400000304Hearing aids, excluding parts and accessories (medical devices, hearing aids)助听器,不包括零件、附件(医疗器械,助听器)
  • 9021400000990Hearing aids, excluding parts and accessories (other)助听器,不包括零件、附件(其他)

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

Previous9019 20Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatusOne level up9021Orthopaedic appliances, including crutches, surgical belts and trusses, splints and other fracture appliances, artificial parts of the body, hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disabilityNext9021 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.