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
Codes under this subheading
4 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 9027 50 10 | Photometers | Free | 5% or 18% | units |
| 9027 50 20 | Refractometers | Free | 5% or 18% | units |
| 9027 50 30 | Polarimeters | Free | 5% or 18% | units |
| 9027 50 90 | Other | Free | 5% 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
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 489 | Instruments and apparatus for medical, surgical, dental or veterinary uses, for physical or chemical analysis | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 576 | 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 [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. 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
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 9027 | Instrments 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); microtomes | 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: 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 code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 9027.50.10.00 | DNA sequencing instruments基因测序仪 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | 6 |
| 9027.50.90.10 | Flow cytometers流式细胞仪 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | 6 |
| 9027.50.90.90 | Other 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
- 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.