Indian ITC-HS · Tariff Item (8-digit)

HSN / HS Code 84183010

84183010
18% IGSTSchedule II

Commercial type electrical

Back to HSN Code Finder
Source: CBIC Part II Import Tariff, chapter-wise PDFs·Indian Customs Tariff — First Schedule (as on 30.06.2024, CBIC)

Effective import duty stack

Live values from India's ICEGATE customs calculator, computed on an assessable value of ₹100.

Unitu
BCD

Basic Customs Duty — the headline tariff rate from the First Schedule.

15%₹15.00
AIDC

Agriculture Infrastructure & Development Cess — calculated on BCD.

15%₹2.25
SWS

Social Welfare Surcharge — calculated on (BCD + AIDC).

10%₹1.73
IGST

Integrated Goods and Services Tax — on (CIF + BCD + AIDC + SWS).

18%₹21.42Notif. 045/2025-I229
Total Duty40.39%₹40.39 per ₹100 of CIF
How it's calculated

For an assessable value of ₹100:

  1. BCD = AV × 15% = ₹15.00
  2. AIDC = BCD × 15% = ₹2.25
  3. SWS = (BCD + AIDC) × 10% = ₹1.73(exemption notifications exist for this code; verify eligibility)
  4. IGST = (AV + BCD + AIDC + SWS) × 18% = ₹21.42
  5. Total Duty = BCD + AIDC + SWS + IGST = ₹40.39 (40.39%)

Notifications and exemptions can lower the effective rate for specific goods or FTA partner countries. Cross-check against the latest CBIC circulars before filing.

FTA preferential rates

Basic Customs Duty (BCD) under each Free Trade Agreement India is party to. Sourced from ITC's Market Access Map (MACMAP, 2025). Other duties (AIDC, SWS, IGST, Cess) typically still apply on top — see the Effective duty stack above for those.

Best rate0%via Least Developed Countries(−15 pp vs MFN)
MFN (no FTA)
15%
baseline
Least Developed CountriesBest
0%
−15 pp vs MFN
Nepal
0%
−15 pp vs MFN
SAFTA (LDC) countries
0%
−15 pp vs MFN
Sri Lanka
0%
−15 pp vs MFN
ASEAN countries
5%
−10 pp vs MFN
Malaysia
5%
−10 pp vs MFN
Philippines
5%
−10 pp vs MFN
SAFTA countries
5%
−10 pp vs MFN
United Arab Emirats
6%
−9 pp vs MFN
MERCOSUR countries
12%
−3 pp vs MFN
Source: ITC MACMAP · 2025 · Eligibility depends on Rules of Origin (RoO) — consult the relevant FTA notification before filing.
*REFER PRESS RELEASE DATED 15TH MAY, 2021 VIDE RELEASE ID: 1718815 BY MINISTRY OF COMMERCE AND INDUSTRY ON RELAXATIONS PROVIDED UNDER GAS CYLINDERS RULES, 2016, SO AS TO FAST-TRACK APPROVALS FOR IMPORTED CYLINDERS AND PRESSURE VESSELS FOR STORAGE AND TRANSPORTATION OF MEDICAL OXYGEN. IN VIEW OF THE COVID PANDEMIC, VIDE SAID PRESS RELEASE, IT IS STATED THAT, BY WAY OF AN EXEMPTION, PESO SHALL NOT CARRY OUT PHYSICAL INSPECTION OF GLOBAL MANUFACTURERS PRODUCTION FACILITIES BEFORE GRANT OF REQUIRED APPROVAL FOR IMPORT OF CYLINDERS AND PRESSURE VESSELS FOR STORAGE AND TRANSPORTATION OF MEDICAL OXYGEN. NOW, PESO SHALL GRANT SUCH APPROVALS ONLINE WITHOUT ANY DELAY ON SUBMISSION OF MANUFACTURERS PARTICULARS; ISO CERTIFICATE OF MANUFACTURER; LIST OF CYLINDERS THEIR SPECIFICATIONS, DRAWINGS & BATCH NUMBER; HYDRO TEST CERTIFICATE AND THIRD-PARTY INSPECTION CERTIFICATE. EVERY FOREIGN MANUFACTURER/IMPORTER WHO WANTS TO IMPORT OXYGEN CYLINDERS IS REQUIRED TO APPLY FOR IMPORT PERMISSION THROUGH PESO ONLINE SYSTEM. IN THIS REGARD, DPIIT HAS FURTHER CLARIFIED AS FOLLOWS - (A) IN CASE THE IMPORTER HAS APPLIED THROUGH ONLINE APPLICATION TO PESO AND THE DECISION IS PENDING IN PESO, THE EXEMPTION ALLOWS THEM TO BRING OXYGEN CYLINDERS ON URGENCY FOR COVID RELIEF ACTIVITIES IN INDIA. (B) IN CASE THE IMPORTER HAS NOT APPLIED THROUGH ONLINE APPLICATION TO PESO, THE EXEMPTION ALLOWS THEM TO BRING CYLINDERS FOR URGENT USE FOR ENHANCING OXYGEN DISTRIBUTION LOGISTICS IN INDIA (C) IT IS THE RESPONSIBILITY OF THE CONSIGNEE TO FOLLOW THE PROCEDURE AS PER RELAXED CONDITIONS GIVEN IN THE TABLE OF PARA 3 OF THE PRESS RELEASE HTTPS://PIB.GOV.IN/PRESSRELEASEPAGE.ASPX?PRID=1718815 PRIOR TO THE FILLING OF THE MEDICAL OXYGEN IN THESE CYLINDERS AT REFILLERS/ FILLING PLANTS. (D) IN VIEW OF THE ABOVE, CUSTOMS IS REQUESTED TO GIVE NECESSARY CLEARANCES WITHOUT PESO APPROVALS FOR SUCH ITEMS RECEIVED AT THE PORTS/ AIRPORTS FOR COVID RELIEF WORKS. REFER INSTRUCTION NO. 12/2021-CUS DATED 25-05-2021. HTTPS://WWW.CBIC.GOV.IN/RESOURCES//HTDOCS-CBEC/CUSTOMS/CS-INSTRUCTIONS/CS-INSTRUCTIONS-2021/CS-INS-12-2021.PDF * AS PER RULE 10 OF THE OZONE DEPLETING SUBSTANCES(ODS) RULES, 2000 AS AMENDED FROM TIME TO TIME, IMPORT OF SCHEDULE-VII ITEMS VIZ. DOMESTIC AND COMMERCIAL REFRIGERATION AND AIR-CONDITIONING OR HEAT PUMP EQUIPMENT E.G. REFRIGERATORS, FREEZERS, DEHUMIDIFIERS, WATER COOLERS, ICE MACHINES, AIR CONDITIONING AND HEAT PUMP UNITS AND COMPRESSORS [FOR GROUP AS MENTIONED IN COL(3)] IS SUBJECT TO LICENSE FROM THE DGFT PROVIDED THAT SUCH PRODUCTS WHICH DO NOT CONTAIN ODS SHALL CARRY A LABEL TO THAT EFFECT BEFORE ITS IMPORT. REFER GENERAL NOTE 8(A) OF IMPORT POLICY.* VFY, EXTENDED PRODUCERS RESPONSIBILITY (EPR) AUTHORIZATION, FOR IMPORT OF REFRIGERATOR, FREEZER, LARGE COOLING APPLIANCES. REFER SCHEDULE-I OF E-WASTE MANEGEMENT RULES, 2022. REFER G.S.R. 801 (E) 02-11-2022. EPR DOES NOT APPLY TO MICRO ENTERPRISES AS DEFINED IN MSME DEVELOPMENT ACT, 2006.*

Where this code sits

Section XVI
MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES
Chapter 84
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
Tariff hierarchy
  1. 1
    8418Heading (4-digit)
    REFRIGERATORS, FREEZERS AND OTHER REFRIGERATING OR FREEZING EQUIPMENT, ELECTRIC OR OTHER; HEAT PUMPS OTHER THAN AIR CONDITIONING MACHINES OF HEADING 8412.5
  2. 2
    84183010Tariff Item (8-digit)
    Commercial type electrical
What is an HSN Code?

An HSN code (Harmonized System of Nomenclature) is an internationally standardised numeric system to classify traded products. Indian customs extend it to an 8-digit ITC-HS code for more precise classification, taxation and compliance.

  • First 2 digits: Chapter (e.g. 84)
  • Digits 3–4: Heading
  • Digits 5–6: Subheading (WCO-aligned)
  • Last 2 digits: Indian ITC extension for added granularity
Read the full explainer →

Related codes

Other entries sharing the same heading. Useful for narrowing down the right tariff item.

Why is the right HSN code important?

  • Ensures correct calculation of customs duties and taxes.
  • Required for shipping bills, bills of entry, GST filings and FTA certificates of origin.
  • Helps avoid clearance delays, penalties or reclassification disputes.
Tip: Always cross-check the 8-digit code against the latest DGFT / Customs schedule before filing.

How to use this HSN code

Export Documentation

Use this code in your Commercial Invoice, Packing List, and Shipping Bill for exports from India.

Import Clearance

Required for the Bill of Entry and customs clearance when importing goods into India.

GST Classification

Drives the applicable GST rate, HSN-wise summary in GSTR-1 and ITC eligibility checks.

Common HSN code mistakes to avoid

  • • Reusing outdated or incorrect codes from old shipments
  • • Mixing up similar product codes without checking descriptions
  • • Ignoring the last 2 digits which affect Indian duty rates
  • • Not considering composition, end use or manufacturing process
  • • Relying solely on online tools without professional verification

Need more information?

For complex products, consult with customs brokers or trade experts who can classify based on:

  • • Physical product inspection
  • • Material composition / manufacturing process
  • • Intended end-use
  • • Latest customs notifications & advance rulings
Pro tip: Correct HSN code usage saves time, money and grief at customs.

Additional Resources

DGFT Policy: Guidelines for export-import procedures

Customs Tariff: Complete HSN code list with duty rates

GST Notifications: Latest tax-rate updates

Trade Portal: Government trade documentation support

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