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Indian ITC-HS · Tariff Item (8-digit)

HSN / HS Code 87112031Motorcycles — Of cylinder capacity not exceeding 75 cc

87112031
40% IGSTSchedule III
Why might this GST rate differ?

This is the base GST / IGST rate for the heading. The actual rate can vary with the product’s composition, form, packaging or end use — some sub-items attract a different rate under the schedules and exemptions of Notification 09/2025-Integrated Tax (Rate). Always verify the exact item before filing.

HSN code 87112031 covers Motorcycles — Of cylinder capacity not exceeding 75 cc. GST / IGST is 40%. Basic Customs Duty is 70%. Total effective import duty is about 223.55% on an assessable value of ₹100 (CIF).

Heading 8711: MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS;

8711203140% IGST · Schedule III

Motorcycles — Of cylinder capacity not exceeding 75 cc

Importing this at the standard rate costs ≈ ₹223.55 in duty for every ₹100 of shipment value.

Total duty (MFN)
223.55%
≈ ₹223.55 per ₹100 CIF

What will my shipment cost to land?

Enter your actual shipment value and where you're buying from. We compute the duty on top — the same stack customs applies at the port. Figures are indicative; verify on ICEGATE before filing.

Goods value (CIF)₹10,00,000
Basic Customs Duty (70%)₹7,00,000
AIDC (49%)₹4,90,000
Social Welfare Surcharge (10%)₹1,19,000
IGST (40%)₹9,23,600
Compensation Cess (0.13%)₹2,886
Total duty payable₹22,35,486
Total landed cost₹32,35,486
This is the standard rate — pick an FTA origin to see savings.
87112031IGST40%Total223.55%
Back to HSN Code Finder
Source: CBIC Part II Import Tariff, chapter-wise PDFs·Indian Customs Tariff — First Schedule (as on 30.06.2025, CBIC)·Last reviewed: ·How we source this

Compliance at a glance

Import policy:Free
AS PER DGFT NOTFN. NO. 18/2015-20, N. DELHI, DATED 12.07.2018, THE IMPORT OF NEW VEHICLES SHALL BE PERMITTED ONLY THROUGH THE ABOVE PORTS: SEAPORTS-1)NHAVA SHEVA, 2)MUMBAI, 3)KOLKATA, 4)CHENNAI, 5)ENNORE, 6)COCHIN, 7)KATTUPALLI, 8)APM TERMINALS PIPAVAV,, 9) KRISHNAPATNAM, 10)VISHAKHAPATNAM ; AIRPORTS- 11)MUMBAI AIR CARGO COMPLEX, 12) DELHI AIR CARGO, 13)CHENNAI AIRPORT; ICDS- 14)TALEGAON PUNE, 15)TUGHLAKABAD & 16) FARIDABAD. *VFY COMPLIANCE OF MV ACT, 1988/RULES, PORT RESTRICTION, HOMOLOGATION CERT (OR TYPE APPROVAL PER CONDITION 7), RH DRIVE, KM SPEEDOMETER, PHOTOMETRY OF HEAD LAMPS ETC. *SECOND HAND VEHICLES ONLY THROUGH MUMBAI PORT SUBJECT TO CONDITION 1*:-*ITC HS, COND 1, 2 & 7 TO CH-87 *THE M. V. ACT 1988/RULES.

Effective import duty stack

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

Unit of measure: u

Effective import duty stack for HSN 87112031, computed on an assessable value of ₹100.
ComponentRateAmount / ₹100
BCD

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

70%₹70.00
AIDC

Agriculture Infrastructure & Development Cess — calculated on BCD.

70%₹49.00
SWS

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

10%₹11.90
IGST

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

Notif. 009/2025-III8
40%₹92.36
Cess

Compensation Cess — applies on top of IGST on select codes.

0.13%₹0.29
Total Duty223.55%₹223.55 / ₹100 CIF
How it's calculated

For an assessable value of ₹100:

  1. BCD = AV × 70% = ₹70.00
  2. AIDC = BCD × 70% = ₹49.00
  3. SWS = (BCD + AIDC) × 10% = ₹11.90(exemption notifications exist for this code; verify eligibility)
  4. IGST = (AV + BCD + AIDC + SWS) × 40% = ₹92.36
  5. Cess = (AV + BCD + AIDC + SWS) × 0.13% = ₹0.29
  6. Total Duty = BCD + AIDC + SWS + IGST + Cess = ₹223.55 (223.55%)

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

Where to source to pay less

Basic Customs Duty under each Free Trade Agreement, sorted by best rate. Other duties (AIDC, SWS, IGST) still apply on top.

  • Least Developed CountriesBest rate0%save 70pp
  • Nepal0%save 70pp
  • SAFTA (LDC) countries0%save 70pp
  • Sri Lanka0%save 70pp
  • SAFTA countries5%save 65pp
  • MFN — no FTA (baseline)70%standard rate

Source: ITC MACMAP. Eligibility depends on Rules of Origin — consult the relevant FTA notification before filing.

Ask AI about this code

Answers are grounded in the official tariff data shown on this page.

AI-generated from official tariff data on this page, and may use web search for added context. Indicative only — verify duties and compliance against the latest CBIC/DGFT notifications before importing.

Where this code sits

Tariff hierarchy
  1. 1
    8711Heading (4-digit)
    MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS;
  2. 2
    87112031Tariff Item (8-digit)
    Of cylinder capacity not exceeding 75 cc

Other HSN codes in heading 8711

Related 8-digit tariff items you may be looking for instead.

View all codes in Chapter 87

Product guides for this heading

Searching by product name? These guides cover the HSN code, GST rate and import duty for common goods under heading 8711.

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. 87)
  • Digits 3–4: Heading
  • Digits 5–6: Subheading (WCO-aligned)
  • Last 2 digits: Indian ITC extension for added granularity
Read the full explainer →

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

Related EximPe tools

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HSN Code 87112031 — FAQs

Duty, GST and classification questions answered from the official Customs Tariff data.

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