Chapter · Chapter 98 · Section XXI, Works of art, collectors' pieces and antiques
HS 98Project imports, laboratory chemicals, passengers baggage, personal importations by air or post, ship stores
- Customs duty
- 7.5% to 200%
- 15 tariff items
- Import policy
- Mostly Free
- Restricted: 1 item
- Export policy
- Free
- Unit
- kg
Search codesRates as on 19 Oct 2026
Codes under this chapter
6 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 |
|---|---|---|---|---|
| 9801 | ALL ITEMS OF MACHINERY INCLUDING PRIME MOVERS, INSTRUMENTS, APPARATUS AND APPLIANCES, CONTROL GEAR AND TRANSMISSION EQUIPMENT, AUXILIARY EQUIPMENT (INCLUDING THOSE REQUIRED FOR RESEARCH AND DEVELOPMENT PURPOSES, TESTING AND QUALITY CONTROL), AS WELL AS ALL COMPONENTS (WHETHER FINISHED OR NOT) OR RAW MATERIALS FOR THE MANUFACTURE OF THE AFORESAID ITEMS AND THEIR COMPONENTS, REQUIRED FOR THE INITIAL SETTING UP OF A UNIT, OR THE SUBSTANTIAL EXPANSION OF AN EXISTING UNIT, OF A SPECIFIED: (1) industrial plant, (2) irrigation project, (3) Power project, other than solar power plant or solar power project (4) mining project, (5) project for the exploration for oil or other minerals, and (6) Such other projects, other than solar power plant or solar power project, as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf; and spare parts, other raw materials (including semi-finished material) or consumable stores not exceeding 10% of the value of the goods specified above provided that such spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above | 7.5% | 18% | kg |
| 9802 | Laboratory chemicals | 10% | 18% | kg |
| 9803 | All dutiable articles, imported by a passenger or a member of a crew in his baggage | 100% | 0% | kg |
| 9804 | All dutiable goods imported for personal use | 35% | 5% or 18% | kg |
| 9805 | The following articles of stores on board of a vessel or aircraft on which duty is leviable under the customs act, 1962 (52 of 1962), namely | 10% | 18% | kg |
| 9806 | All goods originating in or exported from the Islamic Republic of Pakistan | 200% | 18% | — |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 15 tariff items: 7.5% to 200%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 13 tariff items
- Restricted: 1 tariff item
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.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 14 tariff items
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
- 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
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.