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

HS 9027 30 20Spectrophotometers

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof › Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes › Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible, ir)

Customs duty
0%
Tariff rate
GST now
5% or 18%
depending on the goods
Import policy
Free
Export policy
Free
Unit
units
Duty in China
0%
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 rate0%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% or 18%Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

No trade agreement gives a lower rate than the duty above on this line.

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% or 18%, depending on the goods.
  • Until 21 September 2025 18%.
  • Change: Changed.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 489Instruments and apparatus for medical, surgical, dental or veterinary uses, for physical or chemical analysis5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 576Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes [other than instruments and apparatus for medical, surgical, dental or veterinary uses for physical or chemical analysis]18%
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 202518%1/2017-Central Tax (Rate)
From 22 Sep 20255% 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 itemGoodsRateCap
9027Instrments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surfacetension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes1%—

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): 0.5% of the FOB value, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.3% of the FOB value, until 31 Dec 2026.

Export policy (DGFT ITC(HS) Schedule 2)

  • Free under DGFT 39/2015-2020 of 14 Oct 2021.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 9027 30, and China's below.

China: the same goods (9027 30)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force and 1 expired under 9027 30. 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
9027.30.00.10Fourier transform infrared spectrophotometers傅立叶红外光谱仪0%MFN rate (no APTA concession on this line)0%13%13%None
9027.30.00.20Near-infrared spectrometers近红外光谱仪0%MFN rate (no APTA concession on this line)0%13%13%None
9027.30.00.30Bench-top and hand-held Raman spectrometers台式和手持拉曼光谱仪0%MFN rate (no APTA concession on this line)0%13%13%None
9027.30.00.90Other spectroscopes, spectrophotometers and spectrographs其他分光仪、分光光度计及摄谱仪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

9027.30.00Spectrometers, spectrophotometers and spectrographs using optical radiations

9027.30.00.10Fourier transform infrared spectrophotometers傅立叶红外光谱仪
Unit
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.Principle原理
  • 3.Function功能
  • 4.Object of detection检测对象
  • 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 6.Model型号
  • 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
0%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 9027300010101Fourier infrared spectrometers (electronic analysis)傅立叶红外光谱仪(电子分析仪)
  • 9027300010102Fourier infrared spectrometers (mechanical analysis)傅立叶红外光谱仪(机械分析仪)
9027.30.00.20Near-infrared spectrometers近红外光谱仪
Unit
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.Principle原理
  • 3.Function功能
  • 4.Object of detection检测对象
  • 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 6.Model型号
  • 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
0%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 9027300020101Near-infrared spectrometers (electronic analysers)近红外光谱仪(电子分析仪)
  • 9027300020102Near-infrared spectrometers (mechanical analysers)近红外光谱仪(机械分析仪)
9027.30.00.30Bench-top and hand-held Raman spectrometers台式和手持拉曼光谱仪
Unit
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.Principle原理
  • 3.Function功能
  • 4.Object of detection检测对象
  • 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 6.Model型号
  • 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
0%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 9027300030101Bench-top and hand-held Raman spectrometers (electronic analyzers)台式和手持拉曼光谱仪(电子分析仪)
  • 9027300030102Bench-top and hand-held Raman spectrometers (mechanical analyzers)台式和手持拉曼光谱仪(机械分析仪)
9027.30.00.90Other spectroscopes, spectrophotometers and spectrographs其他分光仪、分光光度计及摄谱仪

Using optical radiations (ultraviolet, visible, infrared)使用光学射线(紫外线、可见光、红外线)的

Unit
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.Principle原理
  • 3.Function功能
  • 4.Object of detection检测对象
  • 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 6.Model型号
  • 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
0%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 9027300090101Other spectroscopes, spectrophotometers and spectrographs (using optical radiations (UV, visible, IR)) (electronic analyzers)其他分光仪、分光光度计及摄谱仪(使用光学射线(紫外线、可见光、红外线)的)(电子分析仪)
  • 9027300090102Other spectroscopes, spectrophotometers and spectrographs (using optical radiations (UV, visible, IR)) (mechanical analyzers)其他分光仪、分光光度计及摄谱仪(使用光学射线(紫外线、可见光、红外线)的)(机械分析仪)
9027.30.00.00Spectrometers, spectrophotometers and spectrographs分光仪、分光光度计及摄谱仪Expired

Using optical radiations (ultraviolet, visible, infrared)使用光学射线(紫外线、可见光、红外线)的

Unit
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
2 Mar 2020
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.Principle原理
  • 3.Function功能
  • 4.Object of detection检测对象
  • 5.Brand品牌
  • 6.Model型号
  • 7.GTIN
  • 8.CAS
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
  • 9027300000101Spectrometers, spectrophotometers & spectrographs (using optical radiations (UV, visible, IR)) (electronic analysers)分光仪、分光光度计及摄谱仪(使用光学射线(紫外线、可见光、红外线)的)(电子分析仪)
  • 9027300000102Spectrometers, spectrophotometers & spectrographs (using optical radiations (UV, visible, IR)) (mechanical analysers)分光仪、分光光度计及摄谱仪(使用光学射线(紫外线、可见光、红外线)的)(机械分析仪)

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

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.