Subheading · Chapter 95 · Section XX, Miscellaneous manufactured articles
HS 9506 91Articles and equipment for general physical exercise, gymnastics or athletics
Toys, games and sports requisites; parts and accessories thereof › Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or out-door games, not specified or included elsewhere in this chapter, swimming pools and paddling pools
- Customs duty
- 10%
- 2 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 6%
- On Indian goods
Codes under this subheading
2 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 |
|---|---|---|---|---|
| 9506 91 10 | Boxing equipment | 10% | 5% or 18% | kg |
| 9506 91 90 | Other | 10% | 5% or 18% | 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: 10%. 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: 2 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 12% or 18%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 499 | Sports goods other than articles and equipment for general physical exercise | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 619 | Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods] | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 12% or 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 |
|---|---|---|---|
| 9506 | Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or out-door games, not specified or included elsewhere in this Chapter; swimming pools and paddling pools | — | — |
| 950601 | Table tennis bat | 9% | Rs. 58 per Piece |
| 950602 | Table tennis table | 7% | Rs. 1,493 per Piece |
| 950603 | Lawn-tennis balls | 2.6% | Rs. 2.3 per Piece |
| 950604 | Inflatable balls made predominantly of synthetic material, other than polyurethane | 1.3% | — |
| 950605 | Inflatable balls made of Polyurethane | 4.5% | Rs. 29 per Piece |
| 950606 | Cricket balls with outer covering of leather | 1.4% | — |
| 950607 | Cricket, Hockey, Boxing, Football and other Sports Gloves | 1.4% | — |
| 950608 | Cricket bat made of English willow | 7.3% | Rs. 961 per Piece |
| 950609 | Cricket bat made of other than English willow | 6.3% | Rs. 91 per Piece |
| 950610 | Made-up sports nets of nylon | 3% | Rs. 25.5 per Kg |
| 950611 | Made-up sports nets of other man made textile material | 3.2% | Rs. 23 per Kg |
| 950612 | Swimming pools and paddling pools | 1.4% | — |
| 950613 | Rubber bladders | 2.5% | Rs. 8 per Piece |
| 950614 | Protective sports gear (excluding leg guards) whether padded or not, including shoulder guards and shin guards | 1.4% | — |
| 950615 | Rounders bat made of wood | 1.4% | — |
| 950616 | Leg guards | 2.2% | Rs. 53 per Pair |
| 950699 | Others | 1.4% | — |
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: 2 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 9506 91, and China's below.
China: the same goods (9506 91)
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 9506 91. 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 |
|---|---|---|---|---|---|---|
| 9506.91.11.00 | Treadmills and parts and accessories thereof跑步机及其零件、附件 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 9506.91.19.00 | Other physical exercise, gymnastics or rehabilitation equipment其他健身及康复器械 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 9506.91.90.00 | Articles for general physical exercise, gymnastics or athletics一般的体育活动、体操或竞技用品 | 6%MFN rate (no APTA concession on this line) | 6% | 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
9506.91.10
9506.91.10.00Physical exercise, fitness and rehabilitation equipment健身及康复器械(包括设备 )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.
9506.91.11Treadmills
9506.91.11.00Treadmills and parts and accessories thereof跑步机及其零件、附件
Including equipment包括设备
- Unit
- unit / kg
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 50%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 2 Apr 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.Type种类
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Model型号
- 6.GTIN
- 7.CAS
- 8.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
- 6%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 6.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 9506911100301Treadmills and parts and accessories thereof (electric treadmills)跑步机及其零件、附件(电动跑步机)
- 9506911100302Treadmills and parts and accessories thereof (other treadmills)跑步机及其零件、附件(其他跑步机)
9506.91.11.10Treadmills跑步机Expired
Complete machines整机
- Unit
- unit / kg
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 50%
- 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.Type种类
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Model型号
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 1.2%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 2.4%
- Georgia
- 0%
- Mauritius
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 10.9%
CIQ codes
- 9506911110101Treadmills (complete machine) (electric treadmills)跑步机(整机)(电动跑步机)
- 9506911110102Treadmills (complete machine) (other treadmills)跑步机(整机)(其他跑步机)
9506.91.11.90Parts and accessories of treadmills跑步机的零件及附件Expired
- Unit
- unit / kg
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 50%
- 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.Type种类
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Model型号
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 1.2%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 2.4%
- Georgia
- 0%
- Mauritius
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 10.9%
CIQ codes
- 9506911190101Parts and accessories for treadmills (electric treadmills)跑步机的零件及附件(电动跑步机)
- 9506911190102Parts and accessories for treadmills (other treadmills)跑步机的零件及附件(其他跑步机)
9506.91.19Other physical exercise, gymnastics or rehabilitation equipment
9506.91.19.00Other physical exercise, gymnastics or rehabilitation equipment其他健身及康复器械
Including equipment包括设备
- Unit
- kg
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 50%
- 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.Type种类
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Model型号
- 6.GTIN
- 7.CAS
- 8.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
- 6%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 6.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 9506911900101Other fitness and rehabilitation apparatus (incl. equipment) (strength training equipment)其他健身及康复器械(包括设备)(力量型训练器材)
- 9506911900102Other fitness and rehabilitation apparatus (incl. equipment) (strength training benches)其他健身及康复器械(包括设备)(力量型训练长凳)
- 9506911900103Other fitness and rehabilitation apparatus (including equipment) (crank pedal type training equipment)其他健身及康复器械(包括设备)(曲柄踏板类训练器材)
- 9506911900104Other physical exercise, gymnastic or rehabilitation apparatus (including equipment) (rowing machines)其他健身及康复器械(包括设备)(划船机)
- 9506911900105Other physical exercise, gymnastics or rehabilitation apparatus (including equipment) (steppers, stair climbers and mountaineering machines)其他健身及康复器械(包括设备)(踏步机、台阶机和登山机)
- 9506911900106Other physical exercise, gym or rehabilitation equipment (including apparatus) (elliptical trainers)其他健身及康复器械(包括设备)(椭圆训练机)
- 9506911900107Other physical exercise, gymnastics or physiotherapy equipment (including apparatus) (exercise cycles with fixed flywheel and without free flywheel)其他健身及康复器械(包括设备)(带固定飞轮和不带自由飞轮的练习自行车)
- 9506911900108Other fitness and rehabilitation apparatus (including equipment) (other fitness equipment)其他健身及康复器械(包括设备)(其他健身器材)
9506.91.20
9506.91.20.00Skateboards滑板Expired
- Unit
- piece / kg
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 50%
- 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
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.Type种类
- 4.Brand品牌
- 5.Model型号
- 6.GTIN
- 7.CAS
CIQ codes
- 9506912000999Skateboards滑板
9506.91.90Other articles and equipment for general physical exercise, gymnastics or athletics, n.e.s.
9506.91.90.00Articles for general physical exercise, gymnastics or athletics一般的体育活动、体操或竞技用品
Including equipment包括设备
- Unit
- kg
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 50%
- 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.Type种类
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Model型号
- 6.GTIN
- 7.CAS
- 8.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
- 6%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 6.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 9506919000999Articles and equipment for general physical exercise, gymnastics or athletics一般的体育活动、体操或竞技用品(包括设备)
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.