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

HS 9027 50Instruments 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 instruments and apparatus using optical radiations (UV, visible, ir)

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

Customs duty
Free
4 tariff items
GST now
5% or 18%
depending on the goods
Import policy
Free
Export policy
Free
Unit
units
Duty in China
0%
On Indian goods
Search codesDuty abroadRates as on 20 Oct 2026

Codes under this subheading

4 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
9027 50 10PhotometersFree5% or 18%units
9027 50 20RefractometersFree5% or 18%units
9027 50 30PolarimetersFree5% or 18%units
9027 50 90OtherFree5% or 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: Free. 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: 4 tariff items

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 policy (DGFT ITC(HS) Schedule 2) of its tariff items

  • Free: 4 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 9027 50, and China's below.

China: the same goods (9027 50)

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 9027 50. 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
9027.50.10.00DNA sequencing instruments基因测序仪0%MFN rate (no APTA concession on this line)0%13%13%6
9027.50.90.10Flow cytometers流式细胞仪0%MFN rate (no APTA concession on this line)0%13%13%6
9027.50.90.90Other instruments and apparatus using optical radiations其他使用光学射线的其他仪器及装置0%MFN rate (no APTA concession on this line)0%13%13%6
  • 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

9027.50.00

9027.50.00.00Other instruments and apparatus using optical radiation使用光学射线的其他仪器及装置Expired

Optical rays refer to ultraviolet, visible, infrared rays光学射线是指紫外线、可见光、红外线

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
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
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
CIQ codes
  • 9027500000101Other instruments and apparatus using optical radiations (optical radiations refer to ultraviolet, visible, infrared) (electronic analysis instruments)使用光学射线的其他仪器及装置(光学射线是指紫外线、可见光、红外线)(电子分析仪)
  • 9027500000102Other instruments and apparatus using optical radiations (optical radiations refer to ultraviolet, visible, infrared) (mechanical analysis instruments)使用光学射线的其他仪器及装置(光学射线是指紫外线、可见光、红外线)(机械分析仪)
9027.50.00.10Flow cytometers流式细胞仪Expired
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
4 Jan 2021
Licences and certificates
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
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
9027.50.00.20DNA sequencing instruments基因测序仪Expired
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
4 Jan 2021
Licences and certificates
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
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
9027.50.00.90Other instruments and apparatus using optical radiations其他使用光学射线的其他仪器及装置Expired
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
4 Jan 2021
Licences and certificates
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
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

9027.50.10DNA sequencing instruments

9027.50.10.00DNA sequencing instruments基因测序仪
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
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
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
  • 9027501000101Gene sequencing instruments (electronic analyzers)基因测序仪(电子分析仪)
  • 9027501000102Gene sequencing instruments (mechanical analyzers)基因测序仪(机械分析仪)

9027.50.90Instruments and apparatus using optical radiations (UV, visible light, IR), n.e.s.

9027.50.90.10Flow cytometers流式细胞仪
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
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
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
  • 9027509010101Flow cytometers (electronic analyzers)流式细胞仪(电子分析仪)
  • 9027509010102Flow cytometers (mechanical analyzers)流式细胞仪(机械分析仪)
9027.50.90.90Other instruments and apparatus using optical radiations其他使用光学射线的其他仪器及装置

Optical rays refer to ultraviolet, visible, infrared rays光学射线是指紫外线、可见光、红外线

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
  • 6Old mechanical and electrical products banned from import旧机电产品禁止进口
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
  • 9027509090101Other instruments and apparatus using optical radiations (optical radiations refer to ultraviolet, visible, infrared) (electronic analyzers)其他使用光学射线的其他仪器及装置(光学射线是指紫外线、可见光、红外线)(电子分析仪)
  • 9027509090102Other instruments and apparatus using optical radiations (optical radiations refer to ultraviolet, visible, infrared) (mechanical analyzers)其他使用光学射线的其他仪器及装置(光学射线是指紫外线、可见光、红外线)(机械分析仪)
  • 9027509090305Other instruments and apparatus using optical radiations (optical radiations refer to ultraviolet, visible light, infrared) (medical devices, gas analysis equipment)其他使用光学射线的其他仪器及装置(光学射线是指紫外线、可见光、红外线)(医疗器械,气体测定设备)
  • 9027509090309Other instruments and apparatus using optical radiations (optical radiations refer to ultraviolet, visible light, infrared) (medical devices, coagulation analyzers)其他使用光学射线的其他仪器及装置(光学射线是指紫外线、可见光、红外线)(医疗器械,凝血分析仪器)

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