Indian ITC-HS · Tariff Item (8-digit)
HSN / HS Code 88072000Under-carriages and parts thereof
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 88072000 covers Under-carriages and parts thereof. GST / IGST is 18%. Basic Customs Duty is 2.5%. Total effective import duty is about 21.33% on an assessable value of ₹100 (CIF).
Heading 8807: PARTS OF GOODS OF HEADING 8801, 8802 OR 8806
Under-carriages and parts thereof
Importing this at the standard rate costs ≈ ₹21.33 in duty for every ₹100 of shipment value.
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.
Compliance at a glance
Effective import duty stack
Live values from India's ICEGATE customs calculator, computed on an assessable value of ₹100.
Unit of measure: kg.
| Component | Rate | Amount / ₹100 |
|---|---|---|
BCDBasic Customs Duty — the headline tariff rate from the First Schedule. | 2.5% | ₹2.50 |
AIDCAgriculture Infrastructure & Development Cess — calculated on BCD. | 2.5% | ₹0.06 |
SWSSocial Welfare Surcharge — calculated on (BCD + AIDC). | 10% | ₹0.26 |
IGSTIntegrated Goods and Services Tax — on (CIF + BCD + AIDC + SWS). | 18% | ₹18.51 |
| Total Duty | 21.33% | ≈ ₹21.33 / ₹100 CIF |
For an assessable value of ₹100:
- BCD = AV × 2.5% = ₹2.50
- AIDC = BCD × 2.5% = ₹0.06
- SWS = (BCD + AIDC) × 10% = ₹0.26(exemption notifications exist for this code; verify eligibility)
- IGST = (AV + BCD + AIDC + SWS) × 18% = ₹18.51
- Total Duty = BCD + AIDC + SWS + IGST = ₹21.33 (21.33%)
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.
- ASEAN countriesBest rate0%save 2.5pp
- Australia0%save 2.5pp
- Japan0%save 2.5pp
- Malaysia0%save 2.5pp
- Nepal0%save 2.5pp
- Philippines0%save 2.5pp
- SAFTA (LDC) countries0%save 2.5pp
- Sri Lanka0%save 2.5pp
- The Republic of Korea0%save 2.5pp
- United Arab Emirates0%save 2.5pp
- APTA countries1%save 1.5pp
- MFN — no FTA (baseline)2.5%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
- 1
- 288072000Tariff Item (8-digit)Under-carriages and parts thereof
Other HSN codes in heading 8807
Related 8-digit tariff items you may be looking for instead.
- 88071000Propellers and rotors and parts thereof
- 88073000Other parts of aeroplanes, helicopters or unmanned aircraft
- 88079000Other EXEMPTION NOTIFICATIONS Exemption to parts of aircraft falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India under the Standard Exchange Scheme: [Notfn. No. 23/2016-Cus. dt. 1.3.2016,] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India in the Ministry of Finance ( Department of Revenue) No. 72/94-Customs, dated the 1st March, 1994 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 184 (E) dated the 1stMarch, 1994, except as respects things done or omitted to be done before such supersession, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts parts of aircraft falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India under the Standard Exchange Scheme, from so much of duty of customs leviable thereon, as is in excess of the duty of customs which would be leviable if the value of the said parts were made up of the Standard Exchange Cost, insurance and freight charges both ways subject to the following conditions, namely:- (i) such parts have been repaired or overhauled or are being imported for repair or overhaul and are not new parts; (ii) the importer and the exporter have entered into a Standard Exchange Agreement; (iii) the importer is registered with the Director General of Civil Aviation; (iv) the Standard Exchange Cost charged by the exporter or importer is final; (v) no drawback of duty has been claimed or shall be claimed in respect of parts of aircraft exported or imported for repair or overhaul under the said Standard Exchange Agreement; and (vi) the importer, at the time of clearance, produces a certificate from the exporter, - (a) that the imported parts have been supplied from a pool of repaired or overhauled parts maintained under the Standard Exchange Scheme and such parts are not new parts and; that the Standard Exchange Cost charged for repair or overhaul is final; or (b) that the parts have been sentto the importer under Standard Exchange Scheme for repair or overhaul and such parts are not new parts. Explanation - For the purposes of this notification,- (1) "Standard Exchange Scheme" means a scheme under which the exporter of a repaired or overhauled aircraft part;or an importer of anaircraft part for repair or overhaul , agree to supply a repaired or overhauled part in exchange of such part ; (2) "Standard Exchange Agreement" means an agreement made under Standard Exchange Scheme; (3) "Standard Exchange Cost" means the cost of repair or overhaul charged by the exporter or importer of the aircraft part under Standard Exchange Scheme, which also includes charges for materials, if any, used for such repair or overhaul. 2. Nothing contained in this notification shall have effect after the 1[31stMarch, 2029]. 1 Substitued by Notification No. 38/2024. Dated 23.07.2024.
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. 88)
- Digits 3–4: Heading
- Digits 5–6: Subheading (WCO-aligned)
- Last 2 digits: Indian ITC extension for added granularity
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.
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
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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Open toolHSN Code 88072000 — FAQs
Duty, GST and classification questions answered from the official Customs Tariff data.
HSN code 88072000 (Under-carriages and parts thereof) attracts 18% IGST under Schedule II of the GST notification.
The Basic Customs Duty (BCD) for HSN code 88072000 is 2.50%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).
HSN code 88072000 covers Under-carriages and parts thereof. It sits under Chapter 88 – Aircraft, spacecraft, and parts thereof, in Section XVII – VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT.
The HSN code for Under-carriages and parts thereof is 88072000, classified under Chapter 88 – Aircraft, spacecraft, and parts thereof of India's Customs Tariff (ITC-HS).
The standard unit of quantity (UQC) for HSN code 88072000 is kg, as listed in the Customs Tariff.
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