Tariff item · Chapter 95 · Section XX, Miscellaneous manufactured articles
HS 9506 99 10Badminton shuttle cocks
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
- 20%
- Tariff rate
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 6%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| Duty | Rate | Charged on |
|---|---|---|
| Basic customs duty (BCD), MFN rate | 20% | 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
| Agreement | Customs duty | Goods from |
|---|---|---|
| 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–Japan CEPA | 0% | Japan |
| India–Korea CEPA | 0% | South Korea |
| 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 |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| SAFTA | 5% | Sri Lanka |
| India–EFTA TEPA51/2025-Customs | 16% | Switzerland, Iceland, Liechtenstein, Norway |
| India–UK CETA29/2026-Customs | 16% | United Kingdom |
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
| 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 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 99, and China's below.
China: the same goods (9506 99)
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 9506 99. 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 |
|---|---|---|---|---|---|---|
| 9506.99.10.00 | Skateboards滑板 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 9506.99.90.00 | Other unlisted articles and equipment of Chapter 95其他未列名的第95章用品及设备 | 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
9506.99.00
9506.99.00.00Other unlisted articles and equipment of Chapter 95其他未列名的第95章用品及设备Expired
incl. outdoor game requisites and equipment, e.g. paddling pools, splash pools包括户外游戏用品及设备，如游冰池、戏水池
- 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.Material材质
- 3.Brand品牌
- 4.Model型号
- 5.GTIN
- 6.CAS
CIQ codes
- 9506990000101Other unlisted articles and equipment of Chapter 95 (incl. outdoor game articles and equipment, such as swimming pools, paddling pools) (rehabilitation and fitness equipment and parts thereof)其他未列名的第95章用品及设备(包括户外游戏用品及设备，如游冰池、戏水池)(康复健身器械及其零件)
- 9506990000102Other unlisted articles and equipment of Chapter 95 (incl. outdoor game articles and equipment, such as swimming pools, paddling pools) (other articles for sports competitions)其他未列名的第95章用品及设备(包括户外游戏用品及设备，如游冰池、戏水池)(其他体育竞技运动器具)
9506.99.10Skateboards
9506.99.10.00Skateboards滑板
- Unit
- piece / 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.Material材质
- 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
- 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
- 9506991000999Skateboards滑板
9506.99.90Articles and equipment for sports or outdoor games; swimming pools or paddling pools, n.e.s.
9506.99.90.00Other unlisted articles and equipment of Chapter 95其他未列名的第95章用品及设备
incl. outdoor game requisites and equipment, e.g. paddling pools, splash pools包括户外游戏用品及设备,如游冰池、戏水池
- Unit
- piece / 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.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 3.Model型号
- 4.GTIN
- 5.CAS
- 6.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
- 9506999000101Other unlisted articles and equipment of Chapter 95 (incl. outdoor game articles and equipment, such as swimming pools, paddling pools) (rehabilitation and fitness equipment and parts thereof)其他未列名的第95章用品及设备(包括户外游戏用品及设备,如游冰池、戏水池)(康复健身器械及其零件)
- 9506999000102Other unlisted articles and equipment of Chapter 95 (incl. outdoor game articles and equipment, such as swimming pools, paddling pools) (other articles for sports competitions)其他未列名的第95章用品及设备(包括户外游戏用品及设备,如游冰池、戏水池)(其他体育竞技运动器具)
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 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.