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

HS 9021 90Orthopaedic 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: other

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

Customs duty: 7.5%; 2 tariff items
GST now: 0% or 5%; depending on the goods
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 0%; On Indian goods

Search codes Duty abroadRates as on 19 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
9021 90 10	Parts and accessories of hearing aids	7.5%	0% or 5%	kg
9021 90 90	Other	7.5%	0% or 5%	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: 7.5%. 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: 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
Notification	Goods	Rate
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 160	Hearing aids	Nil
9/2025-Integrated Tax (Rate)Schedule I, S.No. 486	Orthopaedic 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. 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	0%, 5% or 12%	2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate)
From 22 Sep 2025	0% 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 item	Goods	Rate	Cap
9021	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	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: 2 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 9021 90, and China's below.

China: the same goods (9021 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force and 4 expired under 9021 90. 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
9021.90.11.00	Vascular stents血管支架	0%MFN rate (no APTA concession on this line)	0%	13%	13%	None
9021.90.19.00	Other stents其他支架	0%MFN rate (no APTA concession on this line)	0%	13%	13%	None
9021.90.90.00	Other appliances for compensating for a defect or disability其他弥补生理缺陷,残疾用器具等	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.

Every Chinese code in full

9021.90.00

9021.90.00.90Other appliances for compensating for a defect or disability (including appliances worn, carried or implanted in the body, and parts thereof)其他弥补生理缺陷,残疾用器具等(包括穿戴、携带或植入人体内的器具及零件 )Expired

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.

9021.90.11Vascular stents

9021.90.11.00Vascular stents血管支架

Unit: kg / piece
MFN import duty: 0%
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

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.Principle原理
4.Brand (Chinese or foreign names)品牌(中文或外文名称)
5.Model型号
6.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
7.GTIN
8.CAS
9.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

9021901100999Vascular stents血管支架

9021.90.19Other body supports

9021.90.19.00Other stents其他支架

Unit: kg / piece
MFN import duty: 0%
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

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.Principle原理
4.Brand (Chinese or foreign names)品牌(中文或外文名称)
5.Model型号
6.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
7.GTIN
8.CAS
9.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: 2%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 2.2%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

9021901900999Other stents其他支架

9021.90.90Other appliances worn, carried or implanted in the body, to compensate for a defect or disability

9021.90.90.00Other appliances for compensating for a defect or disability其他弥补生理缺陷,残疾用器具等

Unit: kg
MFN import duty: 0%
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

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.Principle原理
4.Brand (Chinese or foreign names)品牌(中文或外文名称)
5.Model型号
6.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
7.GTIN
8.CAS
9.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: 2%
Brunei: 2%
Cambodia: 2%
South Korea: 2%
Laos: 2%
Malaysia: 2%
New Zealand: 2.4%
Singapore: 2%
Thailand: 2%
Vietnam: 2%
Japan: 2.2%
Indonesia: 2%
Philippines: 2%
Myanmar: 2%

CIQ codes

9021909000301Other appliances for compensating for a defect or disability (including appliances worn, carried or implanted in the human body and parts thereof) (medical devices, tissue engineering scaffold materials)其他弥补生理缺陷,残疾用器具等(包括穿戴、携带或植入人体内的器具及零件)(医疗器械,组织工程支架材料)
9021909000302Other appliances for compensating for a defect or disability (including appliances worn, carried or implanted in the human body and parts thereof) (medical devices, other passive implantable devices)其他弥补生理缺陷,残疾用器具等(包括穿戴、携带或植入人体内的器具及零件)(医疗器械,无源植入器械其他)
9021909000303Other appliances for compensating for a defect or disability (including appliances worn, carried or implanted in the human body and parts thereof) (medical devices, cardiac rhythm management equipment)其他弥补生理缺陷,残疾用器具等(包括穿戴、携带或植入人体内的器具及零件)(医疗器械,心脏节律管理设备)
9021909000304Other appliances for compensating for a defect or disability (including appliances worn, carried or implanted in the body, and parts thereof) (medical devices, assistive listening devices)其他弥补生理缺陷,残疾用器具等(包括穿戴、携带或植入人体内的器具及零件)(医疗器械,辅助位听觉设备)
9021909000305Other appliances for compensating for a defect or disability (incl. appliances worn, carried or implanted in the body, and parts thereof) (medical devices, spinal implants)其他弥补生理缺陷,残疾用器具等(包括穿戴、携带或植入人体内的器具及零件)(医疗器械,脊柱植入物)
9021909000306Other appliances for compensating for a defect or disability (including appliances worn, carried or implanted in the body, and parts thereof) (Medical devices, orthopedic filling and repair materials)其他弥补生理缺陷,残疾用器具等(包括穿戴、携带或植入人体内的器具及零件)(医疗器械,骨科填充和修复材料)
9021909000307Other appliances for compensating for a defect or disability (including appliances worn, carried or implanted in the body, and parts thereof) (Medical devices, neurosurgical implants)其他弥补生理缺陷,残疾用器具等(包括穿戴、携带或植入人体内的器具及零件)(医疗器械,神经内/外科植入物)
9021909000308Other appliances for compensating for a defect or disability (incl. appliances worn, carried or implanted in the body and parts thereof) (Medical devices, cardiovascular implants)其他弥补生理缺陷,残疾用器具等(包括穿戴、携带或植入人体内的器具及零件)(医疗器械,心血管植入物)
9021909000309Other appliances for compensating for a defect or disability (incl. appliances worn, carried or implanted in the body and parts thereof) (Medical devices, ENT implants)其他弥补生理缺陷,残疾用器具等(包括穿戴、携带或植入人体内的器具及零件)(医疗器械,耳鼻喉植入物)
9021909000310Other appliances for compensating for a defect or disability (incl. worn, carried or implanted in the body, and parts thereof) (medical devices, plastic and general surgical implants)其他弥补生理缺陷,残疾用器具等(包括穿戴、携带或植入人体内的器具及零件)(医疗器械,整形及普通外科植入物)
9021909000311Other appliances for compensating for a defect or disability (including appliances worn, carried or implanted in the body, and parts and accessories thereof) (medical devices, cognitive speech and hearing impairment rehabilitation equipment)其他弥补生理缺陷,残疾用器具等(包括穿戴、携带或植入人体内的器具及零件)(医疗器械,认知言语视听障碍康复设备)
9021909000312Other appliances for compensating for a defect or disability (incl. appliances worn, carried or implanted in the body & parts thereof) (Medical device, speech aid)其他弥补生理缺陷,残疾用器具等(包括穿戴、携带或植入人体内的器具及零件)(医疗器械,助讲器)
9021909000313Other appliances for compensating for a defect or disability (incl. appliances worn, carried or implanted in the body, and parts thereof) (cochlear implant device) (medical device, implantable auditory device)其他弥补生理缺陷,残疾用器具等(包括穿戴、携带或植入人体内的器具及零件)(人工耳蜗植入装置)(医疗器械,植入式位听觉设备)

9021.90.90.01Cochlear implant devices人工耳蜗植入装置Expired

Unit: None
MFN import duty: 0%
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: 25 Jul 2021

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: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%

CIQ codes

9021909001999Cochlear implant devices人工耳蜗植入装置

9021.90.90.10Cochlear implant devices人工耳蜗植入装置Expired

Unit: kg
MFN import duty: 0%
Provisional import duty: None
General import duty: 17%
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

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.Principle原理
4.Brand (Chinese or foreign names)品牌(中文或外文名称)
5.Model型号
6.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
7.GTIN
8.CAS
9.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%

RCEP rates

Australia: 3.6%
Brunei: 3.6%
Cambodia: 3.6%
Laos: 3.6%
Malaysia: 3.6%
New Zealand: 3.6%
Singapore: 3.6%
Thailand: 3.6%
Vietnam: 3.6%
Japan: 3.6%

CIQ codes

9021909010999Cochlear implant devices人工耳蜗植入装置

9021.90.90.90Other appliances for compensating for a defect or disability其他弥补生理缺陷,残疾用器具等Expired

Including appliances and parts thereof, worn, carried or implanted in the human body包括穿戴、携带或植入人体内的器具及零件

Unit: kg
MFN import duty: 0%
Provisional import duty: None
General import duty: 17%
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

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.Principle原理
4.Brand (Chinese or foreign names)品牌(中文或外文名称)
5.Model型号
6.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
7.GTIN
8.CAS
9.Other其他

RCEP rates

Australia: 3.6%
Brunei: 3.6%
Cambodia: 3.6%
Laos: 3.6%
Malaysia: 3.6%
New Zealand: 3.6%
Singapore: 3.6%
Thailand: 3.6%
Vietnam: 3.6%
Japan: 3.6%

CIQ codes

9021909090301Other appliances for compensating for a defect or disability (including appliances worn, carried or implanted in the human body and parts thereof) (medical devices, tissue engineering scaffold materials)其他弥补生理缺陷,残疾用器具等(包括穿戴、携带或植入人体内的器具及零件)(医疗器械,组织工程支架材料)
9021909090302Other appliances for compensating for a defect or disability (including appliances worn, carried or implanted in the human body and parts thereof) (medical devices, other passive implantable devices)其他弥补生理缺陷,残疾用器具等(包括穿戴、携带或植入人体内的器具及零件)(医疗器械,无源植入器械其他)
9021909090303Other appliances for compensating for a defect or disability (including appliances worn, carried or implanted in the human body and parts thereof) (medical devices, cardiac rhythm management equipment)其他弥补生理缺陷,残疾用器具等(包括穿戴、携带或植入人体内的器具及零件)(医疗器械,心脏节律管理设备)
9021909090304Other appliances for compensating for a defect or disability (including appliances worn, carried or implanted in the body, and parts thereof) (medical devices, assistive listening devices)其他弥补生理缺陷,残疾用器具等(包括穿戴、携带或植入人体内的器具及零件)(医疗器械,辅助位听觉设备)
9021909090305Other appliances for compensating for a defect or disability (incl. appliances worn, carried or implanted in the body, and parts thereof) (medical devices, spinal implants)其他弥补生理缺陷,残疾用器具等(包括穿戴、携带或植入人体内的器具及零件)(医疗器械,脊柱植入物)
9021909090306Other appliances for compensating for a defect or disability (including appliances worn, carried or implanted in the body, and parts thereof) (Medical devices, orthopedic filling and repair materials)其他弥补生理缺陷,残疾用器具等(包括穿戴、携带或植入人体内的器具及零件)(医疗器械,骨科填充和修复材料)
9021909090307Other appliances for compensating for a defect or disability (including appliances worn, carried or implanted in the body, and parts thereof) (Medical devices, neurosurgical implants)其他弥补生理缺陷,残疾用器具等(包括穿戴、携带或植入人体内的器具及零件)(医疗器械,神经内/外科植入物)
9021909090308Other appliances for compensating for a defect or disability (incl. appliances worn, carried or implanted in the body and parts thereof) (Medical devices, cardiovascular implants)其他弥补生理缺陷,残疾用器具等(包括穿戴、携带或植入人体内的器具及零件)(医疗器械,心血管植入物)
9021909090309Other appliances for compensating for a defect or disability (incl. appliances worn, carried or implanted in the body and parts thereof) (Medical devices, ENT implants)其他弥补生理缺陷,残疾用器具等(包括穿戴、携带或植入人体内的器具及零件)(医疗器械,耳鼻喉植入物)
9021909090310Other appliances for compensating for a defect or disability (incl. worn, carried or implanted in the body, and parts thereof) (medical devices, plastic and general surgical implants)其他弥补生理缺陷,残疾用器具等(包括穿戴、携带或植入人体内的器具及零件)(医疗器械,整形及普通外科植入物)
9021909090311Other appliances for compensating for a defect or disability (including appliances worn, carried or implanted in the body, and parts and accessories thereof) (medical devices, cognitive speech and hearing impairment rehabilitation equipment)其他弥补生理缺陷,残疾用器具等(包括穿戴、携带或植入人体内的器具及零件)(医疗器械,认知言语视听障碍康复设备)
9021909090312Other appliances for compensating for a defect or disability (incl. appliances worn, carried or implanted in the body & parts thereof) (Medical device, speech aid)其他弥补生理缺陷,残疾用器具等(包括穿戴、携带或植入人体内的器具及零件)(医疗器械,助讲器)
9021909090990Other appliances for compensating for a defect or disability (including appliances worn, carried or implanted in the body, and parts thereof) (other)其他弥补生理缺陷,残疾用器具等(包括穿戴、携带或植入人体内的器具及零件)(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

Previous9021 40Hearing aids, excluding parts and accessories One 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 disability Next9022 14Other, for medical, surgical or veterinary uses

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.