Subheading · Chapter 96 · Section XX, Miscellaneous manufactured articles

HS 9608 99Ball point pens; felt tipped and other poroustipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609: other

Miscellaneous manufactured articles

Customs duty
10%
2 tariff items
GST now
0% or 18%
depending on the goods
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
8% to 12%
On Indian goods
Search codesDuty abroadRates as on 20 Oct 2026

Codes under this subheading

2 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
9608 99 10Pen holders, pencil holders and similar holders10%0% or 18%kg
9608 99 90Other10%0% 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 0% 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
NotificationGoodsRate
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 163Pencils (including propelling or sliding pencils), crayons, pastels, drawing charcoals, writing or drawing chalks and tailor's chalk; Slate pencils and chalk sticksNil
9/2025-Integrated Tax (Rate)Schedule II, S.No. 626Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 960918%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202512% or 18%1/2017-Central Tax (Rate)
From 22 Sep 20250% or 18%10/2025-Integrated Tax (Rate); 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 itemGoodsRateCap
9608Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609——
960801Ball point pens4.2%Rs. 269 per 1000 Pcs
960802Felt tipped and other porous tipped pens and markers4.4%Rs. 633 per 1000 Pcs
960803Fountain pens; stylograph pens and other pens4.2%Rs. 269 per 1000 Pcs
960804Propelling or sliding pencils2.2%Rs. 260 per 1000 Pcs
960899Others including parts1.4%—

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 9608 99, and China's below.

China: the same goods (9608 99)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force under 9608 99. 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 codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
9608.99.10.00Pens for machines or instruments机器、仪器用笔8%MFN rate (no APTA concession on this line)8%13%13%None
9608.99.20.00Stylus for wax stencils, pen-holders, pencil-holders and the like蜡纸铁笔,钢笔杆,铅笔杆等12%MFN rate (no APTA concession on this line)12%13%13%None
9608.99.90.00Other parts of pens其他笔零件10%MFN rate (no APTA concession on this line)10%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

9608.99.10Pens for machines or instruments

9608.99.10.00Pens for machines or instruments机器、仪器用笔
Unit
piece / kg
MFN import duty
8%
Provisional import duty
None
General import duty
40%
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.For use in machines or instruments用于何种机器仪器
  • 4.Working principle工作原理
  • 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
4.2%
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
3.2%
Ecuador
6.4%
Serbia
5.6%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
8.8%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
9.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 9608991000999Pens for machines or instruments机器、仪器用笔

9608.99.20Styli for wax stencils; pen-holders, pencil-holders and similar holders

9608.99.20.00Stylus for wax stencils, pen-holders, pencil-holders and the like蜡纸铁笔,钢笔杆,铅笔杆等

Including similar pen-holders, but excluding goods of heading 9609包括类似笔杆,但品目9609的货品除外

Unit
piece / kg
MFN import duty
12%
Provisional import duty
None
General import duty
80%
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
16.8%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
8.4%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
8.4%
Ecuador
10.2%
Serbia
8.4%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
15.8%
Brunei
15.8%
Cambodia
15.8%
South Korea
15.8%
Laos
15.8%
Malaysia
15.8%
New Zealand
16.8%
Singapore
15.8%
Thailand
15.8%
Vietnam
15.8%
Japan
16%
Indonesia
15.8%
Philippines
15.8%
Myanmar
15.8%
CIQ codes
  • 9608992000101Stylos, pen-holders, pencil-holders, etc. (including similar holders, but excluding goods of heading 9609) (stylos)蜡纸铁笔,钢笔杆,铅笔杆等(包括类似笔杆,但品目9609的货品除外)(蜡纸铁笔)
  • 9608992000102Stylus pens, pen-holders, pencil-holders, etc. (incl. similar holders, but excluding goods of heading 9609) (pen-holders, etc.)蜡纸铁笔,钢笔杆,铅笔杆等(包括类似笔杆,但品目9609的货品除外)(笔杆等)

9608.99.90Other parts of pens

9608.99.90.00Other parts of pens其他笔零件

incl. caps, clips, but excluding goods of heading 96.09包括笔帽、笔夹,但品目9609的货品除外

Unit
kg
MFN import duty
10%
Provisional import duty
None
General import duty
80%
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
16.8%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
8.4%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
7%
Ecuador
8%
Serbia
7%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
15.8%
Brunei
15.8%
Cambodia
15.8%
Laos
15.8%
Malaysia
15.8%
New Zealand
16.8%
Singapore
15.8%
Thailand
15.8%
Vietnam
15.8%
Indonesia
15.8%
Philippines
15.8%
Myanmar
15.8%
CIQ codes
  • 9608999000999Other parts of pens (including caps and clips, but excluding goods of heading 9609)其他笔零件(包括笔帽、笔夹,但品目9609的货品除外)

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

Previous9608 91Pen nibs and nib pointsOne level up9608Ball point pens; felt tipped and other poroustipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609Next9609 90Other

Sources

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.