Tariff item · Chapter 92 · Section XVIII, Optical, photographic, cinematographic, measuring, checking, precisi…

HS 9207 90 00Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions): other

Musical instruments; parts and accessories of such articles

Customs duty: 10%; Tariff rate
GST now: 18%
Import policy: Free
Export policy: Free
Unit: units
Duty in China: 12%; On Indian goods

Landed cost Search codes Duty 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
Duty	Rate	Charged on
Basic customs duty (BCD), MFN rate	10%	Assessable value
Agriculture Infrastructure and Development Cess (AIDC)	Nil	Assessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)	10% of BCD, AIDC and Health Cess	BCD + AIDC
Integrated GST (IGST)	18%	Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
Agreement	Customs duty	Goods from
ASEAN–India FTA	0%	Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs	0%	Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia
India–Australia ECTA	0%	Australia
India–EFTA TEPA53/2025-Customs	0%	Iceland
India–Japan CEPA	0%	Japan
India–Korea CEPA	0%	South Korea
India–Malaysia CECA	0%	Malaysia
India–Singapore CECA	0%	Singapore
India–Sri Lanka FTA	0%	Sri Lanka
India–UAE CEPA	0%	United Arab Emirates
India–UK CETA29/2026-Customs	0%	United Kingdom
SAFTA	0%	Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
SAFTA	5%	Sri Lanka
India–EFTA TEPA52/2025-Customs	6%	Norway
India–EFTA TEPA51/2025-Customs	7.14%	Switzerland, Liechtenstein
India–Oman CEPA20/2026-Customs	8%	Oman
APTA	9.3%	Bangladesh, China, South Korea, Sri Lanka

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 18%.
Until 21 September 2025 18%.
Change: Unchanged.

The rules that set it now

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 601	Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)	18%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	18%	1/2017-Central Tax (Rate)
From 22 Sep 2025	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 item	Goods	Rate	Cap
9207	Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)	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 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.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 9207 90, and China's below.

China: the same goods (9207 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 1 expired under 9207 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
9207.90.00.10	Other musical instruments the sound of which is produced, or must be amplified, electrically, containing endangered species components其他通过电产生或扩大声音的含濒危物种成分的乐器	12%MFN rate (no APTA concession on this line)	12%	13%	0%	EF
9207.90.00.90	Other musical instruments the sound of which is produced or amplified electrically其他通过电产生或扩大声音的乐器	12%MFN rate (no APTA concession on this line)	12%	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

9207.90.00Other musical instruments the sound of which is produced or amplified electrically

9207.90.00.10Other musical instruments the sound of which is produced, or must be amplified, electrically, containing endangered species components其他通过电产生或扩大声音的含濒危物种成分的乐器

Unit: piece / kg
MFN import duty: 12%
Provisional import duty: None
General import duty: 100%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 0%
Updated by China: 7 Sep 2026

Licences and certificates

EEndangered species export permit濒危物种允许出口证明书
FEndangered species import permit濒危物种允许进口证明书

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.Type种类
3.Brand (Chinese or foreign names)品牌(中文或外文名称)
4.Model型号
5.GTIN
6.CAS
7.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 24%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 12%
Iceland: 0%
Australia: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 9.6%
Ecuador: 9.6%
Serbia: 8.4%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 12%
Brunei: 12%
Cambodia: 12%
Laos: 12%
Malaysia: 12%
New Zealand: 12%
Singapore: 12%
Thailand: 12%
Vietnam: 12%
Indonesia: 12%
Philippines: 12%
Myanmar: 12%

CIQ codes

9207900010301Other musical instruments, the sound of which is produced, or must be amplified, electrically, containing endangered species components (electric guitar)其他通过电产生或扩大声音的含濒危物种成分的乐器(电吉他)
9207900010302Other musical instruments, the sound of which is produced or must be amplified electrically, containing endangered species components (other electro-acoustic instruments)其他通过电产生或扩大声音的含濒危物种成分的乐器(其他电声乐器)

9207.90.00.90Other musical instruments the sound of which is produced or amplified electrically其他通过电产生或扩大声音的乐器

Unit: piece / kg
MFN import duty: 12%
Provisional import duty: None
General import duty: 100%
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.Type种类
3.Brand (Chinese or foreign names)品牌(中文或外文名称)
4.Model型号
5.GTIN
6.CAS
7.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 24%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 12%
Iceland: 0%
Australia: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 9.6%
Ecuador: 9.6%
Serbia: 8.4%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 12%
Brunei: 12%
Cambodia: 12%
Laos: 12%
Malaysia: 12%
New Zealand: 12%
Singapore: 12%
Thailand: 12%
Vietnam: 12%
Indonesia: 12%
Philippines: 12%
Myanmar: 12%

CIQ codes

9207900090301Other musical instruments the sound of which is produced, or must be amplified, electrically (electric guitars)其他通过电产生或扩大声音的乐器(电吉他)
9207900090302Other musical instruments the sound of which is produced, or must be amplified, electrically (other electro-acoustic musical instruments)其他通过电产生或扩大声音的乐器(其他电声乐器)

9207.90.00.00Other musical instruments the sound of which is produced or amplified electrically其他通过电产生或扩大声音的乐器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.

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 30%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 12%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 24%

CIQ codes

9207900000101Other musical instruments the sound of which is produced, or must be amplified, electrically (electric guitars)其他通过电产生或扩大声音的乐器(电吉他)
9207900000102Other musical instruments the sound of which is produced, or must be amplified, electrically (other electro-acoustic musical instruments)其他通过电产生或扩大声音的乐器(其他电声乐器)

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

Previous9207 10 00Keyboard instruments, other than accordions One level up9207Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)Next9208 10 00Musical boxes

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 import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
HS code descriptions (archived file)Checked 29 Sep 2026
India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 19 Oct 2026
India's preferential tariff schedules (CBIC notifications)Checked 19 Oct 2026
India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 19 Oct 2026
India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 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.