Tariff item · Chapter 98 · Section XXI, Works of art, collectors' pieces and antiques

HS 9801 00 14All 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 materials of 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: for mining project

Project imports, laboratory chemicals, passengers baggage, personal importations by air or post, ship stores › 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

Customs duty
7.5%
Tariff rate
GST now
18%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
0%
On Indian goods
Landed costSearch codesDuty 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
DutyRateCharged on
Basic customs duty (BCD), MFN rate7.5%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)Not determinedAssessable value11/2021-Customs
Social Welfare Surcharge (SWS)10% of BCD, AIDC and Health CessBCD
Integrated GST (IGST)18%Assessable value + BCD + SWS

Lower duty under trade agreements

No trade agreement gives a lower rate than the duty above on this line.

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 rate in CBIC's Customs Tariff (as on 30.06.2025): this tariff line is not in our snapshot of the Indian Trade Portal, so it is priced from CBIC's tariff instead. Exemption notifications (such as 45/2025-Customs) and tariff changes made after that edition, 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 not in the totals: 11/2021-Customs names these goods only in words or on a condition. For example S.No. 15D of 11/2021-Customs (Silver; Gold (other than those mentioned at Sl. Nos. 15B and 15C): 5%; dore bars (15B) and baggage (15C) excluded). Check the AIDC with your customs broker.
  • 11/2018-Customs exempts some goods of this code from SWS only by name or on a condition, for example S.No. 56B of 11/2018-Customs (All goods covered under S. Nos. 194 and 195 of TABLE I of 45/2025-Customs (baggage): Nil; only for goods covered by another notification's entry (a condition the importer must meet)). The totals charge SWS.
  • 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.
  • Preferences that only the Indian Trade Portal lists, such as duty-free tariff preference for least-developed countries, are not shown for this line; agreement rates from CBIC's schedules still are.

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 18%.
  • Until 21 September 2025 18%.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 635All 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, (4) mining project, (5) project for the exploration for oil or other minerals, and (6) such other projects 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 materials of 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.18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202518%1/2017-Central Tax (Rate)
From 22 Sep 202518%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)

No All Industry Rate of drawback under heading 9801.

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): 0.5% of the FOB value, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.3% 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 9801 00, and China's below.

China: the same goods (9801 00)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 9801 00. 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
9801.00.10.00Imported goods, non-taxable, non-licensed, ≤ RMB 2000≤2000元RMB的非税,非证进口商品0%MFN rate (no APTA concession on this line)0%0%0%None
9801.00.90.00Other goods not elsewhere specified其他未分类商品0%MFN rate (no APTA concession on this line)0%0%9%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

9801.00.10Non-taxed and non-licensed import commodities with a single record value ≤ 2000 RMB

9801.00.10.00Imported goods, non-taxable, non-licensed, ≤ RMB 2000≤2000元RMB的非税,非证进口商品
Unit
kg
MFN import duty
0%
Provisional import duty
None
General import duty
0%
Import VAT
0%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 2026
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

CIQ codes
  • 9801001000999Imported goods, non-taxable, non-licensed, ≤ RMB 2000≤2000元RMB的非税,非证进口商品

9801.00.90Other goods not elsewhere specified

9801.00.90.00Other goods not elsewhere specified其他未分类商品
Unit
kg
MFN import duty
0%
Provisional import duty
None
General import duty
0%
Import VAT
0%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
9%
Updated by China
10 Oct 2026
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

CIQ codes
  • 9801009000101Other goods not elsewhere specified or included (plant fungi)其他未分类商品(植物真菌)
  • 9801009000102Other goods not elsewhere specified or included (plant nematodes)其他未分类商品(植物线虫)
  • 9801009000103Other unclassified goods (other plant pathogens)其他未分类商品(其他植物病原体)
  • 9801009000104Other unclassified goods (weeds)其他未分类商品(杂草)
  • 9801009000105Other unclassified goods (mites)其他未分类商品(螨类)
  • 9801009000106Other unclassified goods (myriapods)其他未分类商品(多足虫类动物)
  • 9801009000107Other unclassified goods (other plant pests)其他未分类商品(其他植物有害生物)
  • 9801009000108Other unclassified goods (soil)其他未分类商品(土壤)
  • 9801009000109Other unclassified goods (reagents and other materials for research)其他未分类商品(科研用试剂和其它材料)
  • 9801009000110Other unclassified goods (other special items for plant quarantine)其他未分类商品(其他植物检疫类特殊物品)
  • 9801009000111Other unclassified goods (Class I, II, III parasites in "Catalogue of Animal Pathogenic Microorganisms")其他未分类商品(《动物病原微生物分类名录》内第一、二、三类寄生虫)
  • 9801009000112Other unclassified goods (SPF rodent body fluids, secretions for research and testing)其他未分类商品(科研及测试用SPF鼠体液、分泌物)
  • 9801009000113Other unclassified goods (SPF canine body fluids, secretions for research and testing)其他未分类商品(科研及测试用SPF犬体液、分泌物)
  • 9801009000114Other articles, not elsewhere specified or included (other SPF animal body fluids and secretions for research and testing)其他未分类商品(科研及测试用其他SPF级动物体液、分泌物)
  • 9801009000115Other unclassified goods (other animal body fluids, secretions for research and testing)其他未分类商品(科研及测试用其他动物体液、分泌物)
  • 9801009000116Other articles, not elsewhere specified or included (Category 4 parasites in the 'List of Animal Pathogenic Microorganisms')其他未分类商品(《动物病原微生物分类名录》内第四类寄生虫)
  • 9801009000117Other unclassified goods (animal body fluids, secretions containing Class 1, 2, or 3 animal pathogenic microorganisms from the "Classification Catalogue of Animal Pathogenic Microorganisms")其他未分类商品(含有《动物病原微生物分类名录》内第一、二、三类动物病原微生物的动物体液、分泌物)
  • 9801009000118Other unclassified goods (animal body fluids and secretions containing Class 4 animal pathogenic microorganisms as per the 'Catalogue of Animal Pathogenic Microorganism Classification')其他未分类商品(含有《动物病原微生物分类名录》内第四类动物病原微生物的动物体液、分泌物)
  • 9801009000119Other unclassified goods (effectively inactivated animal-derived samples for research)其他未分类商品(经有效灭活的科研用动物源性样品)
  • 9801009000120Other unclassified goods (effectively inactivated animal parasites)其他未分类商品(经有效灭活的动物寄生虫)
  • 9801009000401Other unclassified goods (incl. human body fluids, secretions, excretions (excl. manure) containing Class 1 pathogenic microorganisms from the 'Catalogue of Pathogenic Microorganisms Transmissible to Humans' not effectively inactivated)其他未分类商品(含《人间传染的病原微生物目录》内未经有效灭活处理一类病原微生物的人体体液、分泌物、排泄物(粪肥除外))
  • 9801009000402Other unclassified goods (incl. human body fluids, secretions, excretions (excl. manure) containing Class 2 pathogenic microorganisms from the 'Catalogue of Pathogenic Microorganisms Transmissible to Humans' not effectively inactivated)其他未分类商品(含《人间传染的病原微生物目录》内未经有效灭活处理二类病原微生物的人体体液、分泌物、排泄物(粪肥除外))
  • 9801009000403Other unclassified goods (human body fluids, secretions, excretions (excluding manure) containing Class III pathogenic microorganisms listed in the "Catalogue of Pathogenic Microorganisms Transmissible to Humans")其他未分类商品(含《人间传染的病原微生物名录》内三类病原微生物的人体体液、分泌物、排泄物(粪肥除外))
  • 9801009000404Other unclassified goods (human body fluids, secretions, excretions (excluding manure) containing Class IV pathogenic microorganisms listed in the "Catalogue of Pathogenic Microorganisms Transmissible to Humans")其他未分类商品(含《人间传染的病原微生物名录》内四类病原微生物的人体体液、分泌物、排泄物(粪肥除外))
  • 9801009000405Other unclassified goods (incl. human body fluids, secretions, excretions (excl. manure) containing pathogenic microorganisms of emerging infectious diseases or re-emerging infectious diseases not listed in the "Catalogue of Pathogenic Microorganisms for Human Infection")其他未分类商品(含《人间传染的病原微生物名录》内含新发传染病或名录外再现传染病病原微生物的人体体液、分泌物、排泄物(粪肥除外))
  • 9801009000406Other unclassified goods (human body fluids, secretions, excretions (excl. manure) screened negative for pathogens, excl. those managed as medicines, veterinary medicines, medical devices)其他未分类商品(病原体筛查为阴性的人体体液、分泌物、排泄物(粪肥除外),纳入药品、兽药、医疗器械管理的除外)
  • 9801009000407Other unclassified goods (Human body fluids, secretions, excretions (excluding manure) containing live parasites, excluding those managed as medicines, veterinary medicines, or medical devices)其他未分类商品(含活体寄生虫的人体体液、分泌物、排泄物(粪肥除外),纳入药品、兽药、医疗器械管理的除外)
  • 9801009000408Other unclassified goods (live human parasites)其他未分类商品(活体人体寄生虫)
  • 9801009000409Other unclassified goods (non-living parasite specimens)其他未分类商品(非活体寄生虫标本)
  • 9801009000410Other unclassified goods (other non-tax, non-certificate import and export goods with single item recorded value ≥ 2000 RMB)其他未分类商品(其他单项记录价值≥2000RMB的非税、证进出口商品)
  • 9801009000411Other unclassified goods (human corpses, coffins (for funeral use))其他未分类商品(人类尸体、棺柩(殡葬用))
  • 9801009000412Human remains (for funeral purposes)人类骸骨(殡葬用)
  • 9801009000413Other unclassified goods (human body fluids, secretions, excretions (excluding manure) containing Class 2 human pathogenic microorganisms from the 'Catalogue of Human Infectious Pathogenic Microorganisms' effectively inactivated)其他未分类商品(含《人间传染的病原微生物目录》内经有效灭活处理二类病原微生物的人体体液、分泌物、排泄物(粪肥除外))
  • 9801009000414Other unclassified goods (incl. human body fluids, secretions, excretions (excl. manure) containing non-living parasites, excl. those managed as pharmaceuticals, veterinary drugs, medical devices)其他未分类商品(含非活体寄生虫的人体体液、分泌物、排泄物(粪肥除外),纳入药品、兽药、医疗器械管理的除外)
  • 9801009000415Other unclassified goods (human body fluids, secretions, excretions (excluding manure) containing Class 1 human pathogenic microorganisms from the 'Catalogue of Human Infectious Pathogenic Microorganisms' effectively inactivated)其他未分类商品(含《人间传染的病原微生物目录》内经有效灭活处理一类病原微生物的人体体液、分泌物、排泄物(粪肥除外))
  • 9801009000999Other unclassified goods (non-taxed, non-licensed imported goods with single item value ≤ 2000 RMB)其他未分类商品(单项记录价值≤2000RMB的非税、证进口商品)

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

Previous9801 00 13For power project, other than solar power plant or solar power projectOne level up9801 00All 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 materials of 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) aboveNext9801 00 15Project for exploration of oil or other minerals

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.