Tariff item · Chapter 95 · Section XX, Miscellaneous manufactured articles

HS 9506 91 10Boxing equipment

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 › Articles and equipment for general physical exercise, gymnastics or athletics

Customs duty: 10%; Tariff rate
GST now: 5% or 18%; depending on the goods
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 6%; 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)	5% or 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–Japan CEPA	0%	Japan
India–Korea CEPA	0%	South Korea
India–Malaysia CECA	0%	Malaysia
India–Oman CEPA20/2026-Customs	0%	Oman
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 TEPA51/2025-Customs	6%	Switzerland, Liechtenstein, Norway
India–EFTA TEPA53/2025-Customs	7.14%	Iceland

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 12% or 18%, depending on the goods.
Change: Changed.

The rules that set it now

GST rate rules in force
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

GST rate 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)

All Industry Rates of duty drawback under this heading
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 incentives (RoDTEP and RoSCTL)

RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.9% of the FOB value, until 31 Dec 2026.
RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.5% 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 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's tariff for these goods
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

Previous9506 70 00Ice skates and roller skates, including skating boots with skates attached One level up9506 91Articles and equipment for general physical exercise, gymnastics or athletics Next9506 91 90Other

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 18 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 18 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.