Chapter 84Last updated May 5, 2026

Chapter 84 - Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof (Sri Lanka Customs 2026)

779 tariff codes · Sri Lanka Customs Tariff 2026

The largest and most complex chapter in the tariff, Chapter 84 covers industrial and mechanical machinery - engines, pumps, compressors, air conditioners, refrigerators, machine tools, computers, printers and construction equipment. CID rates range from 0% (capital goods, BOI-eligible) to 30% (consumer appliances). Many headings have 0% CID under BOI project approvals. Air conditioners and refrigerators carry higher duties. Check ISFTA and APTA rates for electronics and machinery sourced from India, China or South Korea.

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779 of 779

HS Code	Description	Unit	ICL/SLSI	GEN	Cess	PAL	Excise	SCL	SSCL	VAT
84.01Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation.
8401.10	Nuclear reactors	kg	L	Free	-	-	-	-	2.5%	18%
8401.20	Machinery and apparatus for isotopic separation, and parts thereof	kg	-	Free	-	-	-	-	2.5%	18%
8401.30	Fuel elements (cartridges), non- irradiated	kg	-	Free	-	-	-	-	2.5%	18%
8401.40	Parts of nuclear reactors	kg	L	Free	-	-	-	-	2.5%	18%
84.02Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers.
8402.11	:Watertube boilers with a steam production exceeding 45 t per hour	kg	-	Free	-	5%	-	-	2.5%	18%
8402.12	Watertube boilers with a steam production not exceeding 45 t per hour	kg	-	Free	-	5%	-	-	2.5%	18%
8402.19	Other vapour generating boilers, including hybrid boilers	kg	-	Free	-	5%	-	-	2.5%	18%
8402.20	Super-heated water boilers	kg	-	Free	-	5%	-	-	2.5%	18%
8402.90	Parts	kg	-	Free	-	5%	-	-	2.5%	18%
84.03Central heating boilers other than those of heading 84.02.
8403.10	Boilers	u	-	Free	-	5%	-	-	2.5%	18%
8403.90	Parts	kg	-	Free	-	5%	-	-	2.5%	18%
84.04Auxiliary plant for use with boilers of heading 84.02 or 84.03 (for example, economisers, super- heaters, soot removers, gas recoverers); condensers for steam or other vapour power units.
8404.10	Auxiliary plant for use with boilers of heading 84.02 or 84.03	kg	-	Free	-	5%	-	-	2.5%	18%
8404.20	Condensers for steam or other vapour power units	kg	-	Free	-	5%	-	-	2.5%	18%
8404.90	Parts	kg	-	Free	-	5%	-	-	2.5%	18%
84.05Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers.
8405.10	Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers	kg	-	Free	-	5%	-	-	2.5%	18%
8405.90	Parts	kg	-	Free	-	5%	-	-	2.5%	18%
84.06Steam turbines and other vapour turbines.
8406.10	Turbines for marine propulsion	u	-	Free	-	-	-	-	2.5%	18%
8406.81	Of an output exceeding 40 MW	u	-	Free	-	-	-	-	2.5%	18%
8406.82	Of an output not exceeding 40 MW	u	-	Free	-	5%	-	-	2.5%	18%
8406.90	Parts	kg	-	Free	-	5%	-	-	2.5%	18%
84.07Spark-ignition reciprocating or rotary internal combustion piston engines.
8407.10	Aircraft engines	u	-	Free	-	5%	-	-	2.5%	18%
8407.21	Outboard motors	u	-	Free	-	5%	-	-	2.5%	18%
8407.29	Other :	u	-	Free	-	5%	-	-	2.5%	18%
8407.31	Of a cylinder capacity not exceeding 50 cc :	-	-	-	-	-	-	-	-	-
8407.31.10	Two-stroke petrol engins of a kind used for the propulsion of auto-trishaws (three- wheelers)	u	LS	20%	-	-	-	-	2.5%	18%
8407.31.20	Other, used	u	-	20%	-	5%	-	-	2.5%	18%
8407.31.90	Other	u	-	20%	-	5%	-	-	2.5%	18%
8407.32	Of a cylinder capacity exceeding 50 cc but not exceeding 250 cc :	-	-	-	-	-	-	-	-	-
8407.32.10	Two-stroke petrol engins of a kind used for the propulsion of auto-trishaws (three- wheelers)	u	LS	20%	-	-	-	-	2.5%	18%
8407.32.20	Other, used	u	-	20%	-	5%	-	-	2.5%	18%
8407.32.90	Other	u	-	20%	-	5%	-	-	2.5%	18%
8407.33	Of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc :	-	-	-	-	-	-	-	-	-
8407.33.10	Two-stroke petrol engins of a kind used for the propulsion of auto-trishaws (three- wheelers)	u	LS	20%	-	-	-	-	2.5%	18%
8407.33.20	Other, used	u	-	20%	-	5%	-	-	2.5%	18%
8407.33.90	Other	u	-	20%	-	5%	-	-	2.5%	18%
8407.34	Of a cylinder capacity exceeding 1,000 cc :	-	-	-	-	-	-	-	-	-
8407.34.10	More than ten years old	u	-	20%	-	-	-	-	2.5%	18%
8407.34.90	Other	u	-	20%	-	5%	-	-	2.5%	18%
8407.90	Other engines :	-	-	-	-	-	-	-	-	-
8407.90.10	More than ten years old	u	-	20%	-	5%	-	-	2.5%	18%
8407.90.90	Other	u	-	20%	-	5%	-	-	2.5%	18%
84.08Compression-ignition internal combustion piston engines (diesel or semi-diesel engines).
8408.10	Marine propulsion engines	u	-	Free	-	5%	-	-	2.5%	18%
8408.20	Engines of a kind used for the propulsion of vehicles of Chapter 87 :	-	-	-	-	-	-	-	-	-
8408.20.10	Used	u	L	20%	-	5%	-	-	2.5%	18%
8408.20.90	Other	u	-	Free	-	5%	-	-	2.5%	18%
8408.90	Other engines :	-	-	-	-	-	-	-	-	-
8408.90.10	Used	u	L	20%	-	5%	-	-	2.5%	18%
8408.90.90	Other	u	-	20%	-	5%	-	-	2.5%	18%
84.09Parts suitable for use solely or principally with the engines of heading 84.07 or 84.08
8409.10	For aircraft engines	kg	-	Free	-	-	-	-	2.5%	18%
8409.91	Suitable for use solely or principally with spark-ignition internal combustion piston engines	-	-	-	-	-	-	-	-	-
8409.91.10	Engine blocks, and cylinder heads for two- stroke petrol engins of a kind used for the propulsion of auto-trishaws (three- wheelers)	kg	LS	Free	-	5%	-	-	2.5%	18%
8409.91.90	Other	kg	-	Free	-	5%	-	-	2.5%	18%
8409.99	Other	kg	-	Free	-	7.5%	-	-	2.5%	18%
84.10Hydraulic turbines, water wheels, and regulators therefor.
8410.11	Of a power not exceeding 1,000 kW	u	-	Free	-	5%	-	-	2.5%	18%
8410.12	Of a power exceeding 1,000 kW but not exceeding 10,000 kW	u	-	Free	-	5%	-	-	2.5%	18%
8410.13	Of a power exceeding 10,000 kW	u	-	Free	-	5%	-	-	2.5%	18%
8410.90	Parts, including regulators	kg	-	Free	-	5%	-	-	2.5%	18%
84.11Turbo-jets, turbo-propellers and other gas turbines.
8411.11	Of a thrust not exceeding 25 kN	u	-	Free	-	5%	-	-	2.5%	18%
8411.12	Of a thrust exceeding 25 kN	u	-	Free	-	5%	-	-	2.5%	18%
8411.21	Of a power not exceeding 1,100 kW	u	-	Free	-	5%	-	-	2.5%	18%
8411.22	Of a power exceeding 1,100 kW	u	-	Free	-	-	-	-	2.5%	18%
8411.81	Of a power not exceeding 5,000 kW	u	-	Free	-	-	-	-	2.5%	18%
8411.82	Of a power exceeding 5,000 kW	u	-	Free	-	-	-	-	2.5%	18%
8411.91	Of turbo-jets or turbo-propellers	kg	-	Free	-	-	-	-	2.5%	18%
8411.99	Other	kg	-	Free	-	5%	-	-	2.5%	18%
84.12Other engines and motors.
8412.10	Reaction engines other than turbo-jets	u	-	Free	-	-	-	-	2.5%	18%
8412.21	Linear acting (cylinders)	u	-	Free	-	5%	-	-	2.5%	18%
8412.29	Other	u	-	Free	-	5%	-	-	2.5%	18%
8412.31	Linear acting (cylinders)	u	-	Free	-	5%	-	-	2.5%	18%
8412.39	Other	u	-	Free	-	5%	-	-	2.5%	18%
8412.80	Other	u	-	Free	-	5%	-	-	2.5%	18%
8412.90	Parts	kg	-	Free	-	5%	-	-	2.5%	18%
84.13Pumps for liquids, whether or not fitted with a measuring device; liquid elevators(+).
8413.11	Pumps for dispensing fuel or lubricants, of the type used in filling-stations or in garages	u	-	Free	-	7.5%	-	-	2.5%	18%
8413.19	Other	u	-	Free	-	7.5%	-	-	2.5%	18%
8413.20	Hand pumps, other than those of subheading 8413.11 or 8413.19	u	-	Free	-	7.5%	-	-	2.5%	18%
8413.30	Fuel, lubricating or cooling medium pumps for internal combustion piston engines	u	-	Free	-	7.5%	-	-	2.5%	18%
8413.40	Concrete pumps	u	-	Free	-	7.5%	-	-	2.5%	18%
8413.50	Other reciprocating positive displacement pumps	u	-	Free	-	7.5%	-	-	2.5%	18%
8413.60	Other rotary positive displacement pumps	u	-	20%	5%	7.5%	-	-	2.5%	18%
8413.70	Other centrifugal pumps :	-	-	-	-	-	-	-	-	-
8413.70.11	Used	u	-	20%	5%	10%	-	-	2.5%	18%
8413.70.19	Other	u	-	20%	5%	7.5%	-	-	2.5%	18%
8413.70.91	Used	u	-	Free	-	10%	-	-	2.5%	18%
8413.70.99	Other	u	-	Free	-	7.5%	-	-	2.5%	18%
8413.81	Pumps	u	-	Free	-	7.5%	-	-	2.5%	18%
8413.82	Liquid elevators	u	-	Free	-	7.5%	-	-	2.5%	18%
8413.91	Of pumps :	-	-	-	-	-	-	-	-	-
8413.91.10	Housings	kg	-	20%	-	7.5%	-	-	2.5%	18%
8413.91.90	Other	kg	-	20%	-	7.5%	-	-	2.5%	18%
8413.92	Of liquid elevators	kg	-	10%	-	7.5%	-	-	2.5%	18%
84.14Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters.
8414.10	Vacuum pumps	u	-	Free	-	5%	-	-	2.5%	18%
8414.20	Hand or foot-operated air pump	u	-	Free	-	5%	-	-	2.5%	18%
8414.30	Compressors of a kind used in refrigerating equipment	u	-	Free	-	5%	-	-	2.5%	18%
8414.40	Air compressors mounted on a wheeled chassis for towing	u	-	Free	-	5%	-	-	2.5%	18%
8414.51	Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 W	u	-	20%	-	5%	-	-	2.5%	18%
8414.59	Other	u	-	20%	-	5%	-	-	2.5%	18%
8414.60	Hoods having a maximum horizontal side not exceeding 120 cm	u	-	Free	-	5%	-	-	2.5%	18%
8414.70	Gas-tight biological safety cabinets	u	-	Free	-	5%	-	-	2.5%	18%
8414.80	Other	u	-	Free	-	5%	-	-	2.5%	18%
8414.90	Parts :	-	-	-	-	-	-	-	-	-
8414.90.10	Parts of subheading 8414.51 and national subdivision 8414.59	kg	-	10%	-	5%	-	-	2.5%	18%
8414.90.90	Other	kg	-	Free	-	7.5%	-	-	2.5%	18%
84.15Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated(+).
8415.10	Of a kind designed to be fixed to a window, wall, ceiling or floor, self- contained or "split system" :	-	-	-	-	-	-	-	-	-
8415.10.10	Used / reconditioned	u	LS	20%	10%	-	-	-	2.5%	18%
8415.10.21	Of a capacity not exceeding 9,000 BTU	u	-	20% or Rs.9,800/= per u	10% or Rs.5,000/= per u	5%	-	-	2.5%	18%
8415.10.22	Of a capacity exceeding 9,000 BTU and not exceeding 12,000 BTU	u	-	20% or Rs.11,600/ = per u	10% or Rs.5,800/= per u	5%	-	-	2.5%	18%
8415.10.23	Of a capacity exceeding 12,000 BTU and not exceeding 18,000 BTU	u	-	20% or Rs.14,000/ = per u	10% or Rs.7,000/= per u	5%	-	-	2.5%	18%
8415.10.24	Of a capacity exceeding 18,000 BTU and not exceeding 24,000 BTU	u	-	20% or Rs.19,800/ = per u	10% or Rs.9,800/= per u	5%	-	-	2.5%	18%
8415.10.25	Of a capacity exceeding 24,000 BTU and not exceeding 30,000 BTU	u	-	20% or Rs.26,400/ = per u	10% or Rs.13,200/= per u	5%	-	-	2.5%	18%
8415.10.29	Other	u	-	20%	10%	7.5%	-	-	2.5%	18%
8415.10.31	Of a capacity not exceeding 9,000 BTU	u	-	20% or Rs.6,400/= per u	10% or Rs.3,200/= per u	5%	-	-	2.5%	18%
8415.10.32	Of a capacity exceeding 9,000 BTU and not exceeding 12,000 BTU	u	-	20% or Rs.8,200/= per u	10% or Rs.4,000/= per u	5%	-	-	2.5%	18%
8415.10.33	Of a capacity exceeding 12,000 BTU and not exceeding 18,000 BTU	u	-	20% or Rs.11,200/ = per u	10% or Rs.5,600/= per u	5%	-	-	2.5%	18%
8415.10.34	Of a capacity exceeding 18,000 BTU and not exceeding 24,000 BTU	u	-	20% or Rs.24,000/ = per u	10% or Rs.11,800/= per u	5%	-	-	2.5%	18%
8415.10.35	Of a capacity exceeding 24,000 BTU and not exceeding 30,000 BTU	u	-	20% or Rs.31,200/ = per u	10% or Rs.15,600/= per u	5%	-	-	2.5%	18%
8415.10.39	Other	u	-	20%	10%	7.5%	-	-	2.5%	18%
8415.20	Of a kind used for persons, in motor vehicles :	-	-	-	-	-	-	-	-	-
8415.20.10	Used / reconditioned	u	LS	20%	5%	-	-	-	2.5%	18%
8415.20.90	Other	u	-	20%	5%	7.5%	-	-	2.5%	18%
8415.81	Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps) :	-	-	-	-	-	-	-	-	-
8415.81.10	Used / reconditioned	u	LS	20%	-	-	-	-	2.5%	18%
8415.81.90	Other	u	-	20%	-	7.5%	-	-	2.5%	18%
8415.82	Other, incorporating a refrigerating unit :	-	-	-	-	-	-	-	-	-
8415.82.10	Used / reconditioned	u	LS	20%	-	-	-	-	2.5%	18%
8415.82.90	Other	u	-	20%	-	7.5%	-	-	2.5%	18%
8415.83	Not incorporating a refrigerating unit :	-	-	-	-	-	-	-	-	-
8415.83.10	Used / reconditioned	u	LS	20%	-	-	-	-	2.5%	18%
8415.83.90	Other	u	-	20%	-	7.5%	-	-	2.5%	18%
8415.90	Parts:	-	-	-	-	-	-	-	-	-
8415.90.10	Outdoor units of split type air conditioning machines:	-	-	-	-	-	-	-	-	-
8415.90.11	Used / reconditioned	kg	LS	20% or Rs.29,900/ = per u	5% or Rs.7,450/= per u	-	-	-	2.5%	18%
8415.90.19	Other	kg	L	20% or Rs.29,900/ = per u	5% or Rs.7,450/= per u	7.5%	-	-	2.5%	18%
8415.90.20	Indoor units of split type air conditioning machines:	-	-	-	-	-	-	-	-	-
8415.90.21	Used / reconditioned	kg	L	20% or Rs.29,900/ = per u	5% or Rs.7,450/= per u	-	-	-	2.5%	18%
8415.90.29	Other	kg	L	20% or Rs.29,900/ = per u	5% or Rs.7,450/= per u	7.5%	-	-	2.5%	18%
8415.90.90	Other	kg	-	20%	-	5%	-	-	2.5%	18%
84.16Furnace burners for liquid fuel, for pulverized solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances.
8416.10	Furnace burners for liquid fuel	kg	-	Free	-	5%	-	-	2.5%	18%
8416.20	Other furnace burners, including combination burners	kg	-	Free	-	5%	-	-	2.5%	18%
8416.30	Mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances	kg	-	Free	-	5%	-	-	2.5%	18%
8416.90	Parts	kg	-	Free	-	5%	-	-	2.5%	18%
84.17Industrial or laboratory furnaces and ovens, including incinerators, non-electric.
8417.10	Furnaces and ovens for the roasting, melting or other heat-treatment of ores, pyrites or of metals	u	-	Free	-	5%	-	-	2.5%	18%
8417.20	Bakery ovens, including biscuit ovens	u	-	Free	-	5%	-	-	2.5%	18%
8417.80	Other	u	-	Free	-	5%	-	-	2.5%	18%
8417.90	Parts	kg	-	Free	-	5%	-	-	2.5%	18%
84.18Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15.
8418.10	Combined refrigerator-freezers, fitted with separate external doors or drawers, or combinations thereof :	-	-	-	-	-	-	-	-	-
8418.10.10	Used / reconditioned	u	LS	20%	-	5%	25%	-	2.5%	18%
8418.10.90	Other	u	-	20%	-	5%	25%	-	2.5%	18%
8418.21	Compression-type :	-	-	-	-	-	-	-	-	18%
8418.21.10	Used / reconditioned	u	LS	20%	-	5%	25%	-	2.5%	18%
8418.21.90	other	u	-	20%	-	5%	25%	-	2.5%	18%
8418.29	Other :	-	-	-	-	-	-	-	-	-
8418.29.10	Used / reconditioned absorption-type, electrical	u	LS	20%	-	5%	25%	-	2.5%	18%
8418.29.20	Other absorption-type, electrical	u	-	20%	-	5%	25%	-	2.5%	18%
8418.29.30	Other used / reconditioned	u	LS	20%	-	5%	25%	-	2.5%	18%
8418.29.90	Other	u	-	20%	-	5%	25%	-	2.5%	18%
8418.30	Freezers of the chest type, not exceeding 800 l capacity :	-	-	-	-	-	-	-	-	-
8418.30.10	Not exceeding 566 l used / reconditioned	u	LS	20%	10%	5%	20%	-	2.5%	18%
8418.30.20	Other, not exceeding 566 l	u	-	20%	10%	5%	20%	-	2.5%	18%
8418.30.30	Other, used / reconditioned	u	LS	Free	-	5%	-	-	2.5%	18%
8418.30.90	Other	u	-	Free	-	5%	-	-	2.5%	18%
8418.40	Freezers of the upright type, not exceeding 900 l capacity :	-	-	-	-	-	-	-	-	-
8418.40.10	Not exceeding 566 l used / reconditioned	u	LS	20%	10%	5%	20%	-	2.5%	18%
8418.40.20	Other, not exceeding 566 l	u	-	20%	10%	5%	20%	-	2.5%	18%
8418.40.30	Other, used / reconditioned	u	LS	Free	-	5%	-	-	2.5%	18%
8418.40.90	Other	u	-	Free	-	5%	-	-	2.5%	18%
8418.50	Other furniture (chests, cabinets, display counters, show-cases and the like) for storage and display, incorporating refrigerating or freezing equipment :	-	-	-	-	-	-	-	-	-
8418.50.10	Used / reconditioned	u	LS	Free	-	5%	-	-	2.5%	18%
8418.50.90	Other	u	-	Free	-	-	-	-	2.5%	18%
8418.61.00	Heat pumps other than air conditioning machines of heading 84.15	u	L	Free	-	-	-	-	2.5%	18%
8418.69	Other :	-	-	-	-	-	-	-	-	-
8418.69.10	Cabinet and chest type refrigerators exceeding 566 l and below 850 l used/ reconditioned	kg	LS	20%	-	5%	-	-	2.5%	18%
8418.69.20	Other, cabinet and chest type refrigerators exceeding 566 l and below 850 l	kg	-	20%	-	5%	-	-	2.5%	18%
8418.69.30	Blast-freezers for preserving poultry meat used/ reconditioned	kg	LS	Free	-	5%	-	-	2.5%	18%
8418.69.40	Other, blast-freezers for preserving poultry meat	kg	-	Free	-	5%	-	-	2.5%	18%
8418.69.50	Milk chilling tanks used/ reconditioned	kg	LS	Free	-	5%	-	-	2.5%	18%
8418.69.60	Other, milk chilling tanks	kg	-	Free	-	-	-	-	2.5%	18%
8418.69.70	Other, used/ re-conditioned	kg	LS	Free	-	5%	-	-	2.5%	18%
8418.69.90	Other	kg	-	Free	-	7.5%	-	-	2.5%	18%
8418.91	Furniture designed to receive refrigerating or freezing equipment :	-	-	-	-	-	-	-	-	-
8418.91.10	Cabinets for refrigerators	kg	-	Free	-	5%	25%	-	2.5%	18%
8418.91.20	Other cabinets	kg	-	20%	5%	5%	20%	-	2.5%	18%
8418.91.90	Other	kg	-	20%	-	5%	-	-	2.5%	18%
8418.99	Other	kg	-	Free	-	5%	-	-	2.5%	18%
84.19Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric.
8419.11	Instantaneous gas water heaters	u	-	Free	-	5%	-	-	2.5%	18%
8419.12	Solar water heaters	u	-	Free	-	5%	-	-	2.5%	18%
8419.19	Other	u	-	Free	-	5%	-	-	2.5%	18%
8419.20	Medical, surgical or laboratory sterilisers	u	-	Free	-	5%	-	-	2.5%	18%
8419.33	Lyophilisation apparatus, freeze drying units and spray dryers	u	-	Free	-	5%	-	-	2.5%	18%
8419.34	Other, for agricultural products	u	-	Free	-	-	-	-	2.5%	18%
8419.35	Other, for wood, paper pulp, paper or paperboard	u	-	Free	-	5%	-	-	2.5%	18%
8419.39	Other	u	-	Free	-	5%	-	-	2.5%	18%
8419.40	Distilling or rectifying plant	u	-	Free	-	7.5%	-	-	2.5%	18%
8419.50	Heat exchange units	u	-	Free	-	5%	-	-	2.5%	18%
8419.60	Machinery for liquefying air or other gases	u	-	Free	-	5%	-	-	2.5%	18%
8419.81	For making hot drinks or for cooking or heating food	u	-	Free	-	5%	-	-	2.5%	18%
8419.89	Other :	-	-	-	-	-	-	-	-	-
8419.89.10	Equipment for pasteurization and sterilization of milk	u	-	Free	-	-	-	-	2.5%	18%
8419.89.90	Other	u	-	Free	-	5%	-	-	2.5%	18%
8419.90	Parts	kg	-	Free	-	5%	-	-	2.5%	18%
84.20Calendering or other rolling machines, other than for metals or glass, and cylinders therefor.
8420.10	Calendering or other rolling machines	u	-	Free	-	5%	-	-	2.5%	18%
8420.91	Cylinders	kg	-	Free	-	5%	-	-	2.5%	18%
8420.99	Other	kg	-	Free	-	5%	-	-	2.5%	18%
84.21Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases.
8421.11	Cream separators	u	-	Free	-	5%	-	-	2.5%	18%
8421.12	Clothes-dryers	u	-	Free	-	5%	-	-	2.5%	18%
8421.19	Other :	-	-	-	-	-	-	-	-	-
8421.19.10	Centrifuges for testing of milk including milk-fat	u	-	Free	-	5%	-	-	2.5%	18%
8421.19.90	Other	u	-	Free	-	5%	-	-	2.5%	18%
8421.21	For filtering or purifying water :	-	-	-	-	-	-	-	-	-
8421.21.10	Household, candle type	u	-	20% or Rs.1,000/ = per u	-	5%	-	-	2.5%	18%
8421.21.90	Other	u	-	Free	-	7.5%	-	-	2.5%	18%
8421.22	For filtering or purifying beverages other than water	u	-	20%	-	5%	-	-	2.5%	18%
8421.23	Oil or petrol-filters for internal combustion engines:	-	-	-	-	-	-	-	-	-
8421.23.10	Energy serving ceramic filters for motor vehicles	u	-	Free	-	-	-	-	2.5%	18%
8421.23.90	Other	u	-	20%	5%	-	-	-	2.5%	18%
8421.29	Other :	-	-	-	-	-	-	-	-	18%
8421.29.10	Disposable sterilized dialyzer	u	-	Free	-	5%	-	-	2.5%	18%
8421.29.90	Other	u	-	Free	-	5%	-	-	2.5%	18%
8421.31	Intake air filters for internal combustion engines	u	-	20%	5%	5%	-	-	2.5%	18%
8421.32	Catalytic converters or particulate filters, whether or not combined, for purifying or filtering exhaust gases from internal combustion engines.	u	-	Free	5%	5%	-	-	2.5%	18%
8421.39	Other	u	-	Free	-	5%	-	-	2.5%	18%
8421.91	Of centrifuges, including centrifugal dryers	kg	-	Free	-	5%	-	-	2.5%	18%
8421.99	Other :	-	-	-	-	-	-	-	-	-
8421.99.10	Replacement oil filter cartridges (elements) for internal combustion engines	kg	-	20%	5%	5%	-	-	2.5%	18%
8421.99.20	Replacement air filter cartridges (elements) for internal combustion engines	kg	-	20%	5%	5%	-	-	2.5%	18%
8421.99.90	Other	kg	-	20%	-	5%	-	-	2.5%	18%
84.22Dish washing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat- shrink wrapping machinery); machinery for aerating beverages (+).
8422.11	Of the household type	u	-	20%	-	5%	30%	-	2.5%	18%
8422.19	Other	u	-	Free	-	5%	-	-	2.5%	18%
8422.20	Machinery for cleaning or drying bottles or other containers	u	-	Free	-	5%	-	-	2.5%	18%
8422.30	Machinery for filling, closing, sealing, or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages :	-	-	-	-	-	-	-	-	-
8422.30.10	Machinery for packing of milk	u	-	Free	-	-	-	-	2.5%	18%
8422.30.20	Tea bag packaging machines producing tea bags made of filter paper to accommodate up to 4 g of tea	u	-	Free	-	-	-	-	2.5%	18%
8422.30.30	For canning fruit / vegetables	u	-	Free	-	-	-	-	2.5%	18%
8422.30.90	Other	u	-	Free	-	5%	-	-	2.5%	18%
8422.40	Other packing or wrapping machinery (including heat-shrink wrapping machinery)	u	-	Free	-	5%	-	-	2.5%	18%
8422.90	Parts	kg	-	Free	-	5%	-	-	2.5%	18%
84.23Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds(+).
8423.10	Personal weighing machines, including baby scales; household scales :	-	-	-	-	-	-	-	-	-
8423.10.10	Personal weighing machines, including baby scales	u	-	Free	-	7.5%	-	-	2.5%	18%
8423.10.20	Household scales	u	-	20%	10%	7.5%	-	-	2.5%	18%
8423.20	Scales for continuous weighing of goods on conveyors	u	-	Free	-	5%	-	-	2.5%	18%
8423.30	Constant weight scales and scales for discharging a predetermined weight of material into a bag or container, including hopper scales	u	-	Free	-	7.5%	-	-	2.5%	18%
8423.81	Having a maximum weighing capacity not exceeding 30 kg	u	-	20%	5%	7.5%	-	-	2.5%	18%
8423.82	Having a maximum weighing capacity exceeding 30 kg but not exceeding 5,000 kg	u	-	20%	5%	7.5%	-	-	2.5%	18%
8423.89	Other	u	-	Free	-	7.5%	-	-	2.5%	18%
8423.90	Weighing machine weights of all kinds; parts of weighing machinery :	-	-	-	-	-	-	-	-	-
8423.90.10	Weights	kg	-	20%	5%	7.5%	-	-	2.5%	18%
8423.90.90	Parts	kg	-	Free	-	7.5%	-	-	2.5%	18%
84.24Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines(+).
8424.10	Fire extinguishers, whether or not charged	u	-	10%	-	5%	-	-	2.5%	18%
8424.20	Spray guns and similar appliances	u	-	Free	-	5%	-	-	2.5%	18%
8424.30	Steam or sand blasting machines and similar jet projecting machines	u	-	Free	-	5%	-	-	2.5%	18%
8424.41	Portable sprayers	u	-	Free	-	5%	-	-	2.5%	18%
8424.49	Other	u	-	Free	-	5%	-	-	2.5%	18%
8424.82	Agricultural or horticultural	u	-	Free	-	5%	-	-	2.5%	18%
8424.89	Other	u	-	Free	-	5%	-	-	2.5%	18%
8424.90	Parts	kg	-	Free	-	5%	-	-	2.5%	18%
84.25Pulley tackle and hoists other than skip hoists; winches and capstans; jacks.
8425.11	Powered by electric motor	u	-	Free	-	5%	-	-	2.5%	18%
8425.19	Other	u	-	Free	-	5%	-	-	2.5%	18%
8425.31	Powered by electric motor	u	-	Free	-	5%	-	-	2.5%	18%
8425.39	Other	u	-	Free	-	5%	-	-	2.5%	18%
8425.41	Built-in Jacking systems of a type used in garages	u	-	Free	-	5%	-	-	2.5%	18%
8425.42	Other jacks and hoists, hydraulic	u	-	Free	-	5%	-	-	2.5%	18%
8425.49	Other	u	-	Free	-	5%	-	-	2.5%	18%
84.26Ships' derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane.
8426.11	Overhead travelling cranes on fixed support	u	-	Free	-	5%	-	-	2.5%	18%
8426.12	Mobile lifting frames on tyres and straddle carriers	u	-	Free	-	5%	-	-	2.5%	18%
8426.19	Other	u	-	Free	-	5%	-	-	2.5%	18%
8426.20	Tower cranes	u	-	Free	-	5%	-	-	2.5%	18%
8426.30	Portal or pedestal jib cranes	u	-	Free	-	5%	-	-	2.5%	18%
8426.41	On tyres	u	-	Free	-	5%	-	-	2.5%	18%
8426.49	Other	u	-	Free	-	5%	-	-	2.5%	18%
8426.91	Designed for mounting on road vehicles	u	-	Free	-	5%	-	-	2.5%	18%
8426.99	Other	u	-	Free	-	5%	-	-	2.5%	18%
84.27Fork-lift trucks; other work trucks fitted with lifting or handling equipment.
8427.10	Self-propelled trucks powered by an electric motor	u	-	Free	-	5%	-	-	2.5%	18%
8427.20	Other self-propelled trucks	u	-	Free	-	7.5%	-	-	2.5%	18%
8427.90	Other trucks	-	-	-	-	-	-	-	-	-
8427.90.10	Hand operated pallet truck with hydraulic jack	u	-	Free	-	5%	-	-	2.5%	18%
8427.90.90	Other	u	-	Free	-	5%	-	-	2.5%	18%
84.28Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics).
8428.10	Lifts and skip hoists :	-	-	-	-	-	-	-	-	-
8428.10.10	Scissor lifts	u	-	Free	-	-	-	-	2.5%	18%
8428.10.90	Other	u	-	Free	-	-	-	-	2.5%	18%
8428.20	Pneumatic elevators and conveyors	u	-	Free	-	5%	-	-	2.5%	18%
8428.31	Specially designed for underground use	u	-	Free	-	-	-	-	2.5%	18%
8428.32	Other, bucket type	u	-	Free	-	5%	-	-	2.5%	18%
8428.33	Other, belt type	u	-	Free	-	5%	-	-	2.5%	18%
8428.39	Other	u	-	Free	-	5%	-	-	2.5%	18%
8428.40	Escalators and moving walkways	u	-	Free	-	5%	-	-	2.5%	18%
8428.60	Teleferics, chair-lifts, ski-draglines; traction mechanisms for funiculars	u	-	Free	-	5%	-	-	2.5%	18%
8428.70	Industrial robots	u	-	Free	-	5%	-	-	2.5%	18%
8428.90	Other machinery	u	-	Free	-	5%	-	-	2.5%	18%
84.29Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers.
8429.11	Track laying	u	-	Free	-	5%	-	-	2.5%	18%
8429.19	Other	u	-	Free	-	5%	-	-	2.5%	18%
8429.20	Graders and levellers	u	-	Free	-	5%	-	-	2.5%	18%
8429.30	Scrapers	u	-	Free	-	-	-	-	2.5%	18%
8429.40	Tamping machines and road rollers	u	-	Free	-	5%	-	-	2.5%	18%
8429.51	Front-end shovel loaders	u	-	Free	-	7.5%	-	-	2.5%	18%
8429.52	Machinery with a 360o revolving superstructure	u	-	Free	-	7.5%	-	-	2.5%	18%
8429.59	Other	u	-	Free	-	7.5%	-	-	2.5%	18%
84.30Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile- extractors; snow-ploughs and snow- blowers.
8430.10	Pile-drivers and pile-extractors	u	-	Free	-	5%	-	-	2.5%	18%
8430.20	Snow-ploughs and snow-blowers	u	-	Free	-	-	-	-	2.5%	18%
8430.31	Self-propelled	u	-	Free	-	-	-	-	2.5%	18%
8430.39	Other	u	-	Free	-	5%	-	-	2.5%	18%
8430.41	Self-propelled	u	-	Free	-	7.5%	-	-	2.5%	18%
8430.49	Other	u	-	Free	-	7.5%	-	-	2.5%	18%
8430.50	Other machinery, self-propelled	u	-	Free	-	-	-	-	2.5%	18%
8430.61	Tamping or compacting machinery	u	-	Free	-	5%	-	-	2.5%	18%
8430.69	Other	u	-	Free	-	5%	-	-	2.5%	18%
84.31Parts suitable for use solely or principally with the machinery of headings 84.25 to 84.30.
8431.10	Of machinery of heading 84.25	kg	-	Free	-	5%	-	-	2.5%	18%
8431.20	Of machinery of heading 84.27	kg	-	Free	-	5%	-	-	2.5%	18%
8431.31	Of lifts, skip hoists or escalators	kg	-	Free	-	5%	-	-	2.5%	18%
8431.39	Other	kg	-	Free	-	5%	-	-	2.5%	18%
8431.41	Buckets, shovels, grabs and grips	kg	-	Free	-	5%	-	-	2.5%	18%
8431.42	Bulldozer or angle dozerblades	kg	-	Free	-	5%	-	-	2.5%	18%
8431.43	Parts for boring or sinking machinery of subheading 8430.41 or 8430.49	kg	-	Free	-	5%	-	-	2.5%	18%
8431.49	Other	kg	-	Free	-	7.5%	-	-	2.5%	18%
84.32Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers.
8432.10	Ploughs	u	-	Free	-	-	-	-	2.5%	18%
8432.21	Disc harrows	u	-	Free	-	-	-	-	2.5%	18%
8432.29	Other	u	-	Free	-	-	-	-	2.5%	18%
8432.31	No-till direct seeders, planters and tarnsplanters	u	-	Free	-	-	-	-	2.5%	18%
8432.39	Other	u	-	Free	-	-	-	-	2.5%	18%
8432.41	Manure spreaders	u	-	Free	-	-	-	-	2.5%	18%
8432.42	Fertiliser distributors	u	-	Free	-	-	-	-	2.5%	18%
8432.80	Other machinery :	-	-	-	-	-	-	-	-	-
8432.80.10	Lawn or sports ground rollers	u	-	10%	-	-	-	-	2.5%	18%
8432.80.90	Other	u	-	Free	-	-	-	-	2.5%	18%
8432.90	Parts :	-	-	-	-	-	-	-	-	-
8432.90.10	For lawn or sports-ground rollers	kg	-	10%	0%	-	-	-	2.5%	18%
8432.90.90	Other	kg	-	Free	-	5%	-	-	2.5%	18%
84.33Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 84.37.
8433.11	Powered, with the cutting device rotating in a horizontal plane	u	-	10%	-	-	-	-	2.5%	18%
8433.19	Other	u	-	20%	-	5%	-	-	2.5%	18%
8433.20	Other mowers, including cutter bars for tractor mounting	u	-	Free	-	-	-	-	2.5%	18%
8433.30	Other haymaking machinery	u	-	Free	-	-	-	-	2.5%	18%
8433.40	Straw or fodder balers, including pick-up balers	u	-	Free	-	-	-	-	2.5%	18%
8433.51	Combine harvester-threshers	u	-	Free	-	-	-	-	2.5%	18%
8433.52	Other threshing machinery	u	-	Free	-	-	-	-	2.5%	18%
8433.53	Root or tuber harvesting machines	u	-	Free	-	-	-	-	2.5%	18%
8433.59	Other	u	-	Free	-	5%	-	-	2.5%	18%
8433.60	Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce	u	-	Free	-	-	-	-	2.5%	18%
8433.90	Parts :	-	-	-	-	-	-	-	-	-
8433.90.10	Of machines of sub-heading 8433.11 and 8433.19	kg	-	Free	-	-	-	-	2.5%	18%
8433.90.90	Other	kg	-	Free	-	5%	-	-	2.5%	18%
84.34Milking machines and dairy machinery.
8434.10	Milking machines	u	-	Free	-	-	-	-	-	18%
8434.20	Dairy machinery	u	-	Free	-	-	-	-	-	18%
8434.90	Parts	kg	-	Free	-	-	-	-	-	18%
84.35Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages.
8435.10	Machinery	u	-	Free	-	5%	-	-	2.5%	18%
8435.90	Parts	kg	-	Free	-	-	-	-	2.5%	18%
84.36Other agricultural, horticultural, forestry, poultry-keeping or bee- keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders.
8436.10	Machinery for preparing animal feeding stuffs	u	-	Free	-	-	-	-	2.5%	18%
8436.21	Poultry incubators and brooders	u	-	Free	-	-	-	-	2.5%	18%
8436.29	Other	u	-	Free	-	5%	-	-	2.5%	18%
8436.80	Other machinery	u	-	Free	-	-	-	-	2.5%	18%
8436.91	Of poultry-keeping machinery or poultry incubators and brooders	kg	-	Free	-	-	-	-	2.5%	18%
8436.99	Other	kg	-	Free	-	5%	-	-	2.5%	18%
84.37Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm-type machinery.
8437.10	Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables	u	-	Free	-	-	-	-	2.5%	18%
8437.80	Other machinery	u	-	Free	-	-	-	-	2.5%	18%
8437.90	Parts	kg	-	Free	-	5%	-	-	2.5%	18%
84.38Machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils.
8438.10	Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products	u	-	Free	-	5%	-	-	2.5%	18%
8438.20	Machinery for the manufacture of confectionery, cocoa or chocolate	u	-	Free	-	5%	-	-	2.5%	18%
8438.30	Machinery for sugar manufacture	u	-	Free	-	5%	-	-	2.5%	18%
8438.40	Brewery machinery	u	-	Free	-	5%	-	-	2.5%	18%
8438.50	Machinery for the preparation of meat or poultry	u	-	Free	-	5%	-	-	2.5%	18%
8438.60	Machinery for the preparation of fruits, nuts or vegetables	u	-	Free	-	-	-	-	2.5%	18%
8438.80	Other machinery :	-	-	-	-	-	-	-	-	-
8438.80.10	C.T.C and L.T.P tea machinery	u	-	Free	-	-	-	-	2.5%	18%
8438.80.20	Colour separators for the tea industry	u	-	Free	-	-	-	-	2.5%	18%
8438.80.30	Vertical type, electrostatic, stalk and fibre extractor	u	-	Free	-	-	-	-	2.5%	18%
8438.80.40	Other tea machinery	u	-	Free	-	-	-	-	2.5%	18%
8438.80.90	Other	u	-	Free	-	7.5%	-	-	2.5%	18%
8438.90	Parts	kg	-	Free	-	5%	-	-	2.5%	18%
84.39Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard.
8439.10	Machinery for making pulp of fibrous cellulosic material	u	-	Free	-	-	-	-	2.5%	18%
8439.20	Machinery for making paper or paperboard	u	-	Free	-	5%	-	-	2.5%	18%
8439.30	Machinery for finishing paper or paperboard	u	-	Free	-	5%	-	-	2.5%	18%
8439.91	Of machinery for making pulp of fibrous cellulosic material	kg	-	Free	-	-	-	-	2.5%	18%
8439.99	Other	kg	-	Free	-	5%	-	-	2.5%	18%
84.40Book-binding machinery, including book-sewing machines.
8440.10	Machinery	u	-	Free	-	5%	-	-	2.5%	18%
8440.90	Parts	kg	-	Free	-	-	-	-	2.5%	18%
84.41Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds.
8441.10	Cutting machines	u	-	Free	-	5%	-	-	2.5%	18%
8441.20	Machines for making bags, sacks or envelopes	u	-	Free	-	5%	-	-	2.5%	18%
8441.30	Machines for making cartons, boxes, cases, tubes, drums or similar containers, other than by moulding	u	-	Free	-	5%	-	-	2.5%	18%
8441.40	Machines for moulding articles in paper pulp, paper or paperboard	u	-	Free	-	5%	-	-	2.5%	18%
8441.80	Other machinery	u	-	Free	-	5%	-	-	2.5%	18%
8441.90	Parts	kg	-	Free	-	5%	-	-	2.5%	18%
84.42Machinery, apparatus and equipment (other than the machines of headings 84.56 to 84.65) for preparing or making plates, cylinders or other printing components; plates, cylinders and other printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished).
8442.30	Machinery, apparatus and equipment	u	-	Free	-	5%	-	-	2.5%	18%
8442.40	Parts of the foregoing machinery, apparatus or equipment	kg	-	Free	-	-	-	-	2.5%	18%
8442.50	Plates, cylinders and other printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished)	kg	-	Free	-	5%	-	-	2.5%	18%
84.43Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof(+).
8443.11	Offset printing machinery, reel-fed	u	-	Free	-	5%	-	-	2.5%	18%
8443.12	Offset printing machinery, sheet-fed, office type (using sheets with one side not exceeding 22cm and the other side not exceeding 36 cm in the unfolded state)	u	-	Free	-	5%	-	-	2.5%	18%
8443.13	Other offset printing machinery	u	-	Free	-	5%	-	-	2.5%	18%
8443.14	Letterpress printing machinery, reelfed, excluding flexographic printing	u	-	Free	-	5%	-	-	2.5%	18%
8443.15	Letterpress printing machinery, other than reelfed, excluding flexographic printing	u	-	Free	-	5%	-	-	2.5%	18%
8443.16	Flexographic printing machinery	u	-	Free	-	5%	-	-	2.5%	18%
8443.17	Gravure printing machinery	u	-	Free	-	5%	-	-	2.5%	18%
8443.19	Other :	-	-	-	-	-	-	-	-	-
8443.19.10	For textile fabrics	u	-	Free	-	5%	-	-	2.5%	-
8443.19.90	Other	u	-	Free	-	5%	-	-	2.5%	18%
8443.31	Machines which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network :	-	-	-	-	-	-	-	-	-
8443.31.10	Combined with multi-colour copying machines	u	-	Free	-	5%	-	-	-	18%
8443.31.11	Used	u	L	Free	-	5%	-	-	2.5%	18%
8443.31.19	Other	u	L	Free	-	5%	-	-	2.5%	18%
8443.31.90	Other	u	-	Free	-	7.5%	-	-	-	18%
8443.31.91	Used	u	-	Free	-	7.5%	-	-	2.5%	18%
8443.31.99	Other	u	-	Free	-	7.5%	-	-	2.5%	18%
8443.32	Other, capable of connecting to an automatic data processing machine or to a network :	-	-	-	-	-	-	-	-	-
8443.32.10	Multi-colour copying machines	u	-	Free	-	5%	-	-	-	18%
8443.32.11	Used	u	L	Free	-	5%	-	-	2.5%	18%
8443.32.19	Other	u	L	Free	-	5%	-	-	2.5%	18%
8443.32.20	Teleprinters	u	-	Free	-	Ex	-	-	-	18%
8443.32.21	Used	u	-	Free	-	-	-	-	2.5%	18%
8443.32.29	Other	u	-	Free	-	-	-	-	2.5%	18%
8443.32.30	Printers for textile fabrics	u	-	Free	-	5%	-	-	-	18%
8443.32.31	Used	u	-	Free	-	5%	-	-	-	18%
8443.32.39	Other	u	-	Free	-	5%	-	-	-	18%
8443.32.40	Other printers	u	-	Free	-	7.5%	-	-	-	18%
8443.32.41	Used	u	-	Free	-	7.5%	-	-	2.5%	18%
8443.32.49	Other	u	-	Free	-	7.5%	-	-	2.5%	18%
8443.32.90	Other	u	-	Free	-	5%	-	-	-	18%
8443.32.91	Used	u	-	Free	-	5%	-	-	2.5%	18%
8443.32.99	Other	u	-	Free	-	5%	-	-	2.5%	18%
8443.39	Other :	-	-	-	-	-	-	-	-	-
8443.39.10	Multi-colour copying machines, whether or not combined with printers and / or facsimile machines	u	-	Free	-	5%	-	-	-	18%
8443.39.11	Used	u	L	Free	-	5%	-	-	2.5%	18%
8443.39.19	Other	u	L	Free	-	5%	-	-	2.5%	18%
8443.39.20	Printers for textile fabrics	u	-	Free	-	5%	-	-	-	18%
8443.39.21	Used	u	-	Free	-	5%	-	-	2.5%	18%
8443.39.29	Other	u	-	Free	-	5%	-	-	2.5%	18%
8443.39.30	Other printers	u	-	Free	-	5%	-	-	-	18%
8443.39.31	Used	u	-	Free	-	5%	-	-	2.5%	18%
8443.39.39	Other	u	-	Free	-	5%	-	-	2.5%	18%
8443.39.90	Other	u	-	Free	-	5%	-	-	-	18%
8443.39.91	Used	u	-	Free	-	5%	-	-	2.5%	18%
8443.39.99	Other	u	-	Free	-	5%	-	-	2.5%	18%
8443.91	Parts and accessories of printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42	kg	-	Free	-	5%	-	-	2.5%	18%
8443.99	Other :	-	-	-	-	-	-	-	-	-
8443.99.10	Parts and accessories of copying machines	kg	-	Free	-	5%	-	-	2.5%	18%
8443.99.20	Parts and accessories of facsimile machines or teleprinters	kg	-	Free	-	5%	-	-	2.5%	18%
8443.99.30	Parts and accessories of printers of national subdivision 8443.32.40	kg	-	Free	-	7.5%	-	-	2.5%	18%
8443.99.90	Other	kg	-	Free	-	7.5%	-	-	2.5%	18%
84.44Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof(+).
8444.00	Machines for extruding, drawing, texturing or cutting man-made textile materials.	u	-	Free	-	-	-	-	2.5%	18%
84.45Machines for preparing textile fibers; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading 84.46 or 84.47.
8445.11	Carding machines	u	-	Free	-	-	-	-	2.5%	18%
8445.12	Combing machines	u	-	Free	-	-	-	-	2.5%	18%
8445.13	Drawing or roving machines	u	-	Free	-	-	-	-	2.5%	18%
8445.19	Other	u	-	Free	-	-	-	-	2.5%	18%
8445.20	Textile spinning machines	u	-	Free	-	-	-	-	2.5%	18%
8445.30	Textile doubling or twisting machines	u	-	Free	-	5%	-	-	2.5%	18%
8445.40	Textile winding (including weft-winding) or reeling machines	u	-	Free	-	-	-	-	2.5%	18%
8445.90	Other	u	-	Free	-	-	-	-	2.5%	18%
84.46Weaving machines (looms).
8446.10	For weaving fabrics of a width not exceeding 30 cm	u	-	Free	-	-	-	-	2.5%	18%
8446.21	Power looms	u	-	Free	-	5%	-	-	2.5%	18%
8446.29	Other	u	-	Free	-	5%	-	-	2.5%	18%
8446.30	For weaving fabrics of a width exceeding 30 cm, shuttleless type	u	-	Free	-	5%	-	-	2.5%	18%
84.47Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting.
8447.11	With cylinder diameter not exceeding 165 mm	u	-	Free	-	-	-	-	2.5%	18%
8447.12	With cylinder diameter exceeding 165 mm	u	-	Free	-	5%	-	-	2.5%	18%
8447.20	Flat knitting machines; stitch-bonding machines	u	-	Free	-	5%	-	-	2.5%	18%
8447.90	Other	u	-	Free	-	5%	-	-	2.5%	18%
84.48Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 84.44, 84.45, 84.46 or 84.47 (for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds and heald-frames, hosiery needles).
8448.11	Dobbies and jacquards; card reducing, copying, punching or assembling machines for use therewith	kg	-	Free	-	-	-	-	2.5%	18%
8448.19	Other	kg	-	Free	-	-	-	-	2.5%	18%
8448.20	Parts and accessories of machines of heading 84.44 or of their auxiliary machinery	kg	-	Free	-	-	-	-	2.5%	18%
8448.31	Card clothing	kg	-	Free	-	-	-	-	2.5%	18%
8448.32	Of machines for preparing textile fibers, other than card clothing	kg	-	Free	-	-	-	-	2.5%	18%
8448.33	Spindles, spindle flyers, spinning rings and ring travellers	kg	-	Free	-	-	-	-	2.5%	18%
8448.39	Other	kg	-	Free	-	-	-	-	2.5%	18%
8448.42	Reeds for looms, healds and heald- frames	kg	-	Free	-	-	-	-	2.5%	18%
8448.49	Other	kg	-	Free	-	5%	-	-	2.5%	18%
8448.51	Sinkers, needles and other articles used in forming stitches	kg	-	Free	-	5%	-	-	2.5%	18%
8448.59	Other	kg	-	Free	-	5%	-	-	2.5%	18%
84.49Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 84.44, 84.45, 84.46 or 84.47 (for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds and heald-frames, hosiery needles).
8449.00	Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats.	kg	-	Free	-	5%	-	-	2.50%	18%
84.50Household or laundry-type washing machines, including machines which both wash and dry(+).
8450.11	Fully-automatic machines :	-	-	-	-	-	-	-	-	-
8450.11.10	Unassembled in completely knocked- down form	u	-	20%	-	5%	25%	-	2.5%	18%
8450.11.20	Used / reconditioned	u	LS	20%	10%	-	25%	-	2.5%	18%
8450.11.31	Of a dry linen capacity less than 4 kg	u	-	20% or Rs.4,400/= per u	10% or Rs.2,200/= per u	5%	25%	-	2.5%	18%
8450.11.32	Of a dry linen capacity exceeding 4 kg and not exceeding 5.5 kg	u	-	20% or Rs.5,400/= per u	10% or Rs.2,600/= per u	5%	25%	-	2.5%	18%
8450.11.33	Of a dry linen capacity exceeding 5.5 kg and not exceeding 7.5 kg	u	-	20% or Rs.6,300/= per u	10% or Rs.3,100/= per u	5%	25%	-	2.5%	18%
8450.11.34	Of a dry linen capacity exceeding 7.5 kg and not exceeding 9.5 kg	u	-	20% or Rs7,000/= per u	10% or Rs.3,500/= per u	5%	25%	-	2.5%	18%
8450.11.39	Other	u	-	20%	10%	5%	25%	-	2.5%	18%
8450.11.41	Of a dry linen capacity less than 4 kg	u	-	20% or Rs.5,400/= per u	10% or Rs.2,600/= per u	5%	25%	-	2.5%	18%
8450.11.42	Of a dry linen capacity exceeding 4 kg and not exceeding 5.5 kg	u	-	20% or Rs.6,700/= per u	10% or Rs.3,300/= per u	5%	25%	-	2.5%	18%
8450.11.43	Of a dry linen capacity exceeding 5.5 kg and not exceeding 7.5 kg	u	-	20% or Rs.7,700/= per u	10% or Rs.3,800/= per u	5%	25%	-	2.5%	18%
8450.11.44	Of a dry linen capacity exceeding 7.5 kg and not exceeding 9.5 kg	u	-	20% or Rs.8,800/= per u	10% or Rs.4,400/= per u	5%	25%	-	2.5%	18%
8450.11.49	Other	u	-	20%	10%	5%	25%	-	2.5%	18%
8450.12	Other machines, with built-in centrifugal drier :	-	-	-	-	-	-	-	-	-
8450.12.10	Unassembled in completely knocked- down form	u	-	20%	-	7.5%	25%	-	2.5%	18%
8450.12.20	Used / reconditioned	u	LS	20%	10%	-	25%	-	2.5%	18%
8450.12.31	Of a dry linen capacity less than 4 kg	u	-	20% or Rs.2,200/= per u	10% or Rs.1,000/= per u	7.5%	25%	-	2.5%	18%
8450.12.32	Of a dry linen capacity exceeding 4 kg and not exceeding 5.5 kg	u	-	20% or Rs.3,100/= per u	10% or Rs.1,500/= per u	7.5%	25%	-	2.5%	18%
8450.12.33	Of a dry linen capacity exceeding 5.5 kg and not exceeding 7.5 kg	u	-	20% or Rs.4,200/= per u	10% or Rs.2,000/= per u	7.5%	25%	-	2.5%	18%
8450.12.34	Of a dry linen capacity exceeding 7.5 kg and not exceeding 9.5 kg	u	-	20% or Rs.5,400/= per u	10% or Rs.2,600/= per u	7.5%	25%	-	2.5%	18%
8450.12.39	Other	u	-	20%	10%	7.5%	25%	-	2.5%	18%
8450.19	Other :	-	-	-	-	-	-	-	-	-
8450.19.10	Unassembled in completely knocked- down form	u	-	20%	-	7.5%	25%	-	2.5%	18%
8450.19.20	Used / reconditioned	u	LS	20%	10%	-	25%	-	2.5%	18%
8450.19.31	Of a dry linen capacity less than 4 kg	u	-	20% or Rs.2,200/= per u	10% or Rs.1,000/= per u	7.5%	25%	-	2.5%	18%
8450.19.32	Of a dry linen capacity exceeding 4 kg and not exceeding 5.5 kg	u	-	20% or Rs.3,100/= per u	10% or Rs.1,500/= per u	7.5%	25%	-	2.5%	18%
8450.19.33	Of a dry linen capacity exceeding 5.5 kg and not exceeding 7.5 kg	u	-	20% or Rs.4,200/= per u	10% or Rs.2,000/= per u	7.5%	25%	-	2.5%	18%
8450.19.34	Of a dry linen capacity exceeding 7.5 kg and not exceeding 9.5 kg	u	-	20% or Rs.5,400/= per u	10% or Rs.2,600/= per u	7.5%	25%	-	2.5%	18%
8450.19.39	Other	u	-	20%	10%	7.5%	25%	-	2.5%	18%
8450.20	Machines, each of a dry linen capacity exceeding 10 kg :	-	-	-	-	-	-	-	-	-
8450.20.10	Of a dry linen capacity not exceeding 15 kg	u	-	Free	-	7.5%	25%	-	2.5%	18%
8450.20.90	Other	u	-	Free	-	7.5%	25%	-	2.5%	18%
8450.90	Parts:	-	-	-	-	-	-	-	-	-
8450.90.10	Cabinets with or without other components	u	-	20%	-	5%	-	-	2.5%	18%
8450.90.90	Other	u	-	Free	-	5%	-	-	2.5%	18%
84.51Machinery (other than machines of heading 84.50) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics.
8451.10	Dry-cleaning machines	u	-	Free	-	7.5%	-	-	2.5%	18%
8451.21	Each of a dry linen capacity not exceeding 10 kg	u	-	Free	-	7.5%	-	-	2.5%	18%
8451.29	Other	u	-	Free	-	7.5%	-	-	2.5%	18%
8451.30	Ironing machines and presses (including fusing presses)	u	-	Free	-	5%	-	-	2.5%	18%
8451.40	Washing, bleaching or dyeing machines :	-	-	-	-	-	-	-	-	-
8451.40.10	For textile yarns and fabrics	u	-	Free	-	5%	-	-	2.5%	18%
8451.40.90	Other	u	-	Free	-	5%	-	-	2.5%	18%
8451.50	Machines for reeling, unreeling, folding, cutting or pinking textile fabrics	u	-	Free	-	5%	-	-	2.5%	18%
8451.80	Other machinery :	-	-	-	-	-	-	-	-	-
8451.80.10	For finishing textile fabrics	u	-	Free	-	5%	-	-	2.5%	18%
8451.80.90	Other	u	-	Free	-	7.5%	-	-	2.5%	18%
8451.90	Parts	kg	-	Free	-	5%	-	-	2.5%	18%
84.52Sewing machines, other than book- sewing machines of heading 84.40; furniture, bases and covers specially designed for sewing machines; sewing machine needles(+).
8452.10	Sewing machines of the household type :	-	-	-	-	-	-	-	-	-
8452.10.10	Completely knocked-down, excluding furniture and stands	u	-	Free	5%	7.5%	-	-	2.5%	18%
8452.10.90	Other	u	-	20%	5%	7.5%	-	-	2.5%	18%
8452.21	Automatic units	u	-	Free	-	5%	-	-	2.5%	18%
8452.29	Other	u	-	Free	-	5%	-	-	2.5%	18%
8452.30	Sewing machine needles	kg	-	Free	-	5%	-	-	2.5%	18%
8452.90	Furniture, bases and covers for sewing machines and parts thereof; other parts of sewing machines :	-	-	-	-	-	-	-	-	-
8452.90.10	Furniture, bases and covers for sewing machines and parts thereof	kg	-	20%	5%	5%	-	-	2.5%	18%
8452.90.90	Other parts of sewing machines	kg	-	Free	-	5%	-	-	2.5%	18%
84.53Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines.
8453.10	Machinery for preparing, tanning or working hides, skins or leather	u	-	Free	-	5%	-	-	2.5%	18%
8453.20	Machinery for making or repairing footwear	u	-	Free	-	5%	-	-	2.5%	18%
8453.80	Other machinery	u	-	Free	-	5%	-	-	2.5%	18%
8453.90	Parts	kg	-	Free	-	5%	-	-	2.5%	18%
84.54Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries.
8454.10	Converters	u	-	Free	-	-	-	-	2.5%	18%
8454.20	Ingot moulds and ladles	u	-	Free	-	5%	-	-	2.5%	18%
8454.30	Casting machines	u	-	Free	-	5%	-	-	2.5%	18%
8454.90	Parts	kg	-	Free	-	5%	-	-	2.5%	18%
84.55Metal-rolling mills and rolls therefor.
8455.10	Tube mills	u	-	Free	-	5%	-	-	2.5%	18%
8455.21	Hot or combination hot and cold	u	-	Free	-	5%	-	-	2.5%	18%
8455.22	Cold	u	-	Free	-	5%	-	-	2.5%	18%
8455.30	Rolls for rolling mills	u	-	Free	-	5%	-	-	2.5%	18%
8455.90	Other parts	kg	-	Free	-	5%	-	-	2.5%	18%
84.56Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes; water-jet cutting machines.
8456.11	Operated by laser	u	-	Free	-	5%	-	-	2.5%	18%
8456.12	Operated by other light or photon beam processes	u	-	Free	-	5%	-	-	2.5%	18%
8456.20	Operated by ultrasonic processes	u	-	Free	-	5%	-	-	2.5%	18%
8456.30	Operated by electro-discharge processes	u	-	Free	-	5%	-	-	2.5%	18%
8456.40	Operated by plasma arc processes	u	-	Free	-	5%	-	-	2.5%	18%
8456.50	Water-jet cutting machines	u	-	Free	-	5%	-	-	2.5%	18%
8456.90	Other	u	-	Free	-	5%	-	-	2.5%	18%
84.57Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal.
8457.10	Machining centres	u	-	Free	-	5%	-	-	2.5%	18%
8457.20	Unit construction machines (single station)	u	-	Free	-	-	-	-	2.5%	18%
8457.30	Multi-station transfer machines	u	-	Free	-	5%	-	-	2.5%	18%
84.58Lathes (including turning centres) for removing metal(+).
8458.11	Numerically controlled	u	-	Free	-	5%	-	-	2.5%	18%
8458.19	Other	u	-	Free	-	5%	-	-	2.5%	18%
8458.91	Numerically controlled	u	-	Free	-	5%	-	-	2.5%	18%
8458.99	Other	u	-	Free	-	5%	-	-	2.5%	18%
84.59Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 84.58 (+).
8459.10	Way-type unit head machines	u	-	Free	-	-	-	-	2.5%	18%
8459.21	Numerically controlled	u	-	Free	-	-	-	-	2.5%	18%
8459.29	Other	u	-	Free	-	5%	-	-	2.5%	18%
8459.31	Numerically controlled	u	-	Free	-	-	-	-	2.5%	18%
8459.39	Other	u	-	Free	-	-	-	-	2.5%	18%
8459.41	Numerically controlled	u	-	Free	-	5%	-	-	2.5%	18%
8459.49	Other	u	-	Free	-	-	-	-	2.5%	18%
8459.51	Numerically controlled	u	-	Free	-	-	-	-	2.5%	18%
8459.59	Other	u	-	Free	-	5%	-	-	2.5%	18%
8459.61	Numerically controlled	u	-	Free	-	5%	-	-	2.5%	18%
8459.69	Other	u	-	Free	-	5%	-	-	2.5%	18%
8459.70	Other threading or tapping machines	u	-	Free	-	5%	-	-	2.5%	18%
84.60Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 84.61 (+).
8460.12	Numerically controlled	u	-	Free	-	-	-	-	2.5%	18%
8460.19	Other	u	-	Free	-	-	-	-	2.5%	18%
8460.22	Centreless grinding machines, numerically controlled	u	-	Free	-	5%	-	-	2.5%	18%
8460.23	Other cylindrical grinding machines, numerically controlled	u	-	Free	-	5%	-	-	2.5%	18%
8460.24	Other, numerically controlled	u	-	Free	-	5%	-	-	2.5%	18%
8460.29	Other	u	-	Free	-	5%	-	-	2.5%	18%
8460.31	Numerically controlled	u	-	Free	-	-	-	-	2.5%	18%
8460.39	Other	u	-	Free	-	5%	-	-	2.5%	18%
8460.40	Honing or lapping machines	u	-	Free	-	-	-	-	2.5%	18%
8460.90	Other	u	-	Free	-	5%	-	-	2.5%	18%
84.61Machine-tools for planning, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine-tools working by removing metal or cermets, not elsewhere specified or included.
8461.20	Shaping or slotting machines	u	-	Free	-	-	-	-	2.5%	18%
8461.30	Broaching machines	u	-	Free	-	-	-	-	2.5%	18%
8461.40	Gear cutting, gear grinding or gear finishing machines	u	-	Free	-	-	-	-	2.5%	18%
8461.50	Sawing or cutting-off machines	u	-	Free	-	5%	-	-	2.5%	18%
8461.90	Other	u	-	Free	-	5%	-	-	2.5%	18%
84.62Machine-tools (including presses) for working metal by forging, hammering or die forging (excluding rolling mills); machine- tools (including presses, slitting lines and cut-to-length lines) for working metal by bending, folding, straightening, flattening, shearing, punching or notching or nibbling (excluding draw-benches); presses for working metal or metal carbides, not specified above.
8462.11	Closed die forging machines	u	-	Free	-	5%	-	-	2.5%	18%
8462.19	Other	u	-	Free	-	5%	-	-	2.5%	18%
8462.22	Profile forming machines	u	-	Free	-	5%	-	-	2.5%	18%
8462.23	Numerically controlled press brakes	u	-	Free	-	5%	-	-	2.5%	18%
8462.24	Numerically controlled panel benders	u	-	Free	-	5%	-	-	2.5%	18%
8462.25	Numerically controlled roll forming machines	u	-	Free	-	5%	-	-	2.5%	18%
8462.26	Other Numerically controlled bending, folding, straightening or flattening machines	u	-	Free	-	5%	-	-	2.5%	18%
8462.29	Other	u	-	Free	-	5%	-	-	2.5%	18%
8462.32	slitting lines and cut-to-length lines	u	-	Free	-	5%	-	-	2.5%	18%
8462.33	Numerically controlled shearing machines	u	-	Free	-	5%	-	-	2.5%	18%
8462.39	Other	u	-	Free	-	5%	-	-	2.5%	18%
8462.42	Numerically controlled	u	-	Free	-	5%	-	-	2.5%	18%
8462.49	Other	u	-	Free	-	5%	-	-	2.5%	18%
8462.51	Numerically controlled	u	-	Free	-	5%	-	-	2.5%	18%
8462.59	Other	u	-	Free	-	5%	-	-	2.5%	18%
8462.61	Hydraulic presses	u	-	Free	-	5%	-	-	2.5%	18%
8462.62	Mechanical presses	u	-	Free	-	5%	-	-	2.5%	18%
8462.63	Servo-presses	u	-	Free	-	5%	-	-	2.5%	18%
8462.69	Other	u	-	Free	-	5%	-	-	2.5%	18%
8462.90	Other	u	-	Free	-	5%	-	-	2.5%	18%
84.63Other machine-tools for working metal or cermets, without removing material.
8463.10	Draw-benches for bars, tubes, profiles, wire or the like	u	-	Free	-	5%	-	-	2.5%	18%
8463.20	Thread rolling machines	u	-	Free	-	5%	-	-	2.5%	18%
8463.30	Machines for working wire	u	-	Free	-	5%	-	-	2.5%	18%
8463.90	Other	u	-	Free	-	5%	-	-	2.5%	18%
84.64Machine-tools for working stone, ceramics, concrete, asbestos- cement or like mineral materials or for cold working glass(+).
8464.10	Sawing machines	u	-	Free	-	-	-	-	2.5%	18%
8464.20	Grinding or polishing machines	u	-	Free	-	-	-	-	2.5%	18%
8464.90	Other	u	-	Free	-	-	-	-	2.5%	18%
84.65Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials.
8465.10	Machines which can carry out different types of machining operations without tool change between such operations	u	-	Free	-	5%	-	-	2.5%	18%
8465.20	Machining centres	u	-	Free	-	5%	-	-	2.5%	18%
8465.91	Sawing machines	u	-	Free	-	5%	-	-	2.5%	18%
8465.92	Planing, milling or moulding (by cutting) machines	u	-	Free	-	5%	-	-	2.5%	18%
8465.93	Grinding, sanding or polishing machines	u	-	Free	-	5%	-	-	2.5%	18%
8465.94	Bending or assembling machines	u	-	Free	-	5%	-	-	2.5%	18%
8465.95	Drilling or morticing machines	u	-	Free	-	5%	-	-	2.5%	18%
8465.96	Splitting, slicing or paring machines	u	-	Free	-	5%	-	-	2.5%	18%
8465.99	Other	u	-	Free	-	5%	-	-	2.5%	18%
84.66Parts and accessories suitable for use solely or principally with the machinesof headings 84.56 to 84.65, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for the machines; tool holders for any type of tool for working in the hand.
8466.10	Tool holders and self-opening dieheads	kg	-	Free	-	5%	-	-	2.5%	18%
8466.20	Work holders	kg	-	Free	-	5%	-	-	2.5%	18%
8466.30	Dividing heads and other special attachments for machines	kg	-	Free	-	5%	-	-	2.5%	18%
8466.91	For machines of heading 84.64	kg	-	Free	-	5%	-	-	2.5%	18%
8466.92	For machines of heading 84.65	kg	-	Free	-	5%	-	-	2.5%	18%
8466.93	For machines of headings 84.56 to 84.61	kg	-	Free	-	5%	-	-	2.5%	18%
8466.94	For machines of heading 84.62 or 84.63	kg	-	Free	-	5%	-	-	2.5%	18%
84.67Tools for working in the hand, pneumatic, hydraulic or with self- contained electric or non-electric motor.
8467.11	Rotary type (including combined rotary- percussion)	u	-	Free	-	5%	-	-	2.5%	18%
8467.19	Other	u	-	Free	-	5%	-	-	2.5%	18%
8467.21	Drills of all kinds	u	-	Free	-	5%	-	-	2.5%	18%
8467.22	Saws	u	L	Free	-	5%	-	-	2.5%	18%
8467.29	Other	u	-	Free	-	5%	-	-	2.5%	18%
8467.81	Chain saws	u	B	Free	-	5%	-	-	2.5%	18%
8467.89	Other	u	-	Free	-	5%	-	-	2.5%	18%
8467.91	Of chain saws	kg	-	Free	-	5%	-	-	2.5%	18%
8467.92	Of pneumatic tools	kg	-	Free	-	5%	-	-	2.5%	18%
8467.99	Other	kg	-	Free	-	5%	-	-	2.5%	18%
84.68Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 85.15; gas-operated surface tempering machines and appliances.
8468.10	Hand-held blow pipes	u	-	Free	-	-	-	-	2.5%	18%
8468.20	Other gas-operated machinery and apparatus	u	-	Free	-	5%	-	-	2.5%	18%
8468.80	Other machinery and apparatus	u	-	Free	-	5%	-	-	2.5%	18%
8468.90	Parts	kg	-	Free	-	5%	-	-	2.5%	18%
84.70Calculating machines and pocket- size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers.
8470.10	Electronic calculators capable of operation without an external source of electric power and pocket-size data recording, reproducing and displaying machines with calculating functions	u	-	Free	-	5%	-	-	2.5%	18%
8470.21	Incorporating a printing device	u	-	Free	-	5%	-	-	2.5%	18%
8470.29	Other	u	-	Free	-	5%	-	-	2.5%	18%
8470.30	Other calculating machines	u	-	Free	-	-	-	-	2.5%	18%
8470.50	Cash registers	u	-	Free	-	5%	-	-	2.5%	18%
8470.90	Other	u	-	Free	-	5%	-	-	2.5%	18%
84.71Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data on to data media in coded form and machines for processing such data, not elsewhere specified or included.
8471.30	Portable automatic data processing machines, weighing not more than 10 kg, consisting of at least a central processing unit, a keyboard and a display :	-	-	-	-	-	-	-	-	-
8471.30.10	Used / reconditioned	u	LS	Free	-	5%	-	-	2.5%	18%
8471.30.90	Other	u	-	Free	-	5%	-	-	2.5%	18%
8471.41	Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined :	-	-	-	-	-	-	-	-	-
8471.41.10	Used / reconditioned	u	LS	Free	-	5%	-	-	2.5%	18%
8471.41.90	Other	u	-	Free	-	5%	-	-	2.5%	18%
8471.49	Other, presented in the form of systems :	-	-	-	-	-	-	-	-	-
8471.49.10	Used / reconditioned	u	LS	Free	-	5%	-	-	2.5%	18%
8471.49.90	Other	u	-	Free	-	5%	-	-	2.5%	18%
8471.50	Processing units other than those of subheading 8471.41 or 8471.49, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units :	-	-	-	-	-	-	-	-	-
8471.50.10	Used / reconditioned	u	LS	Free	-	5%	-	-	2.5%	18%
8471.50.90	Other	u	-	Free	-	5%	-	-	2.5%	18%
8471.60	Input or output units, whether or not containing storage units in the same housing	u	-	Free	-	5%	-	-	2.5%	18%
8471.70	Storage units	u	-	Free	-	7.5%	-	-	2.5%	18%
8471.80	Other units of automatic data processing machines	u	-	Free	-	5%	-	-	2.5%	18%
8471.90	Other	u	-	Free	-	5%	-	-	2.5%	18%
84.72Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin-sorting machines, coin- counting or wrapping machines, pencil-sharpening machines, perforating or stapling machines).
8472.10	Duplicating machines	u	-	Free	-	5%	-	-	2.5%	18%
8472.30	Machines for sorting or folding mail or for inserting mail in envelopes or bands, machines for opening, closing or sealing mail and machines for affixing or canceling postage stamps	u	-	Free	-	5%	-	-	2.5%	18%
8472.90	Other :	-	-	-	-	-	-	-	-	18%
8472.90.10	Braille type writers	u	-	Free	-	-	-	-	2.5%	-
8472.90.90	Other	u	-	Free	-	-	-	-	2.5%	18%
84.73Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with the machines of headings 84.70 to 84.72.
8473.21	Of the electronic calculating machines of subheading 8470.10, 8470.21 or 8470.29	kg	-	Free	-	5%	-	-	2.5%	18%
8473.29	Other	kg	-	Free	-	5%	-	-	2.5%	18%
8473.30	Parts and accessories of the machines of heading 84.71 :	-	-	-	-	-	-	-	-	-
8473.30.10	Used / reconditioned mother boards	kg	-	Free	-	5%	-	-	2.5%	18%
8473.30.90	Other	kg	-	Free	-	5%	-	-	2.5%	18%
8473.40	Parts and accessories of the machines of heading 84.72 :	-	-	-	-	-	-	-	-	-
8473.40.10	Parts for braille type writers	kg	-	Free	-	-	-	-	2.5%	-
8473.40.90	Other	kg	-	Free	-	5%	-	-	2.5%	18%
8473.50	Parts and accessories equally suitable for use with the machines of two or more of the headings 84.70 to 84.72 :	-	-	-	-	-	-	-	-	-
8473.50.10	Parts for braille type writers	kg	-	Free	-	-	-	-	2.5%	-
8473.50.90	Other	kg	-	Free	-	5%	-	-	2.5%	18%
84.74Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand.
8474.10	Sorting, screening, separating or washing machines	u	-	Free	-	5%	-	-	2.5%	18%
8474.20	Crushing or grinding machines	u	-	Free	-	5%	-	-	2.5%	18%
8474.31	Concrete or mortar mixers	u	-	Free	-	5%	-	-	2.5%	18%
8474.32	Machines for mixing mineral substances with bitumen	u	-	Free	-	5%	-	-	2.5%	18%
8474.39	Other	u	-	Free	-	5%	-	-	2.5%	18%
8474.80	Other machinery	u	-	Free	-	5%	-	-	2.5%	18%
8474.90	Parts	kg	-	Free	-	5%	-	-	2.5%	18%
84.75Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware.
8475.10	Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes	u	-	Free	-	-	-	-	2.5%	18%
8475.21	Machines for making optical fibres and preforms thereof	u	-	Free	-	-	-	-	2.5%	18%
8475.29	Other	u	-	Free	-	5%	-	-	2.5%	18%
8475.90	Parts	kg	-	Free	-	5%	-	-	2.5%	18%
84.76Automatic goods-vending machines (for example, postage stamp, cigarette, food or beverage machines), including money- changing machines.
8476.21	Incorporating heating or refrigerating devices	u	-	Free	-	5%	-	-	2.5%	18%
8476.29	Other	u	-	Free	-	5%	-	-	2.5%	18%
8476.81	Incorporating heating or refrigerating devices	u	-	Free	-	-	-	-	2.5%	18%
8476.89	Other	u	-	Free	-	5%	-	-	2.5%	18%
8476.90	Parts	kg	-	Free	-	5%	-	-	2.5%	18%
84.77Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter.
8477.10	Injection-moulding machines	u	-	Free	-	5%	-	-	2.5%	18%
8477.20	Extruders	u	-	Free	-	5%	-	-	2.5%	18%
8477.30	Blow moulding machines	u	-	Free	-	5%	-	-	2.5%	18%
8477.40	Vacuum moulding machines and other thermoforming machines	u	-	Free	-	5%	-	-	2.5%	18%
8477.51	For moulding or retreading pneumatic tyres or for moulding or otherwise forming inner tubes	u	-	Free	-	5%	-	-	2.5%	18%
8477.59	Other	u	-	Free	-	5%	-	-	2.5%	18%
8477.80	Other machinery	u	-	Free	-	5%	-	-	2.5%	18%
8477.90	Parts	kg	-	Free	-	5%	-	-	2.5%	18%
84.78Machinery for preparing or making up tobacco, not specified or included elsewhere in this Chapter.
8478.10	Machinery	u	-	Free	-	5%	-	-	2.5%	18%
8478.90	Parts	kg	-	Free	-	5%	-	-	2.5%	18%
84.79Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter.
8479.10	Machinery for public works, building or the like	u	-	Free	-	5%	-	-	2.5%	18%
8479.20	Machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils :	-	-	-	-	-	-	-	-	-
8479.20.10	Special grinders, crushers, or presses for oil seeds or oleaginous fruits	u	-	20%	5%	5%	-	-	2.5%	18%
8479.20.90	Other	u	-	Free	-	5%	-	-	2.5%	18%
8479.30	Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork	u	-	Free	-	5%	-	-	2.5%	18%
8479.40	Rope or cable-making machines	u	-	Free	-	5%	-	-	2.5%	18%
8479.50	Industrial robots, not elsewhere specified or included	u	-	Free	-	5%	-	-	2.5%	18%
8479.60	Evaporative air coolers	u	-	Free	-	5%	-	-	2.5%	18%
8479.71	Of a kind used in airports	u	-	Free	-	5%	-	-	2.5%	18%
8479.79	Other	u	-	Free	-	5%	-	-	2.5%	18%
8479.81	For treating metal, including electric wire coil-winders	u	-	Free	-	5%	-	-	2.5%	18%
8479.82	Mixing, kneading, crushing, grinding, screening, sifting, homogenising, emulsifying or stirring machines	u	-	Free	-	5%	-	-	2.5%	18%
8479.83	Cold isostatic presses	u	-	Free	-	5%	-	-	2.5%	18%
8479.89	Other :	-	-	-	-	-	-	-	-	-
8479.89.10	Digital electronic educational equipment	u	-	Free	-	5%	-	-	2.5%	18%
8479.89.20	Liquid petroleum (LP) gas conversion kit for auto-trishaws	u	-	Free	-	-	-	-	2.5%	18%
8479.89.30	Silos equipped with relevant optional mechanical apparatus	u	-	Free	-	5%	-	-	2.5%	18%
8479.89.40	Industrial racking systems equipped with relevant optional mechanical apparatus	u	-	Free	-	5%	-	-	2.5%	18%
8479.89.50	Solar tracker without solar cells	u	-	Free	-	-	-	-	2.5%	18%
8479.89.90	Other	u	-	Free	-	5%	-	-	2.5%	18%
8479.90	Parts	kg	-	Free	-	5%	-	-	2.5%	18%
84.80Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics.
8480.10	Moulding boxes for metal foundry	kg	-	Free	-	5%	-	-	2.5%	18%
8480.20	Mould bases	kg	-	Free	-	5%	-	-	2.5%	18%
8480.30	Moulding patterns	kg	-	Free	-	5%	-	-	2.5%	18%
8480.41	Injection or compression types	kg	-	Free	-	5%	-	-	2.5%	18%
8480.49	Other	kg	-	Free	-	5%	-	-	2.5%	18%
8480.50	Moulds for glass	kg	-	Free	-	5%	-	-	2.5%	18%
8480.60	Moulds for mineral materials	kg	-	Free	-	5%	-	-	2.5%	18%
8480.71	Injection or compression types	kg	-	Free	-	5%	-	-	2.5%	18%
8480.79	Other	kg	-	Free	-	5%	-	-	2.5%	18%
84.81Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves.
8481.10	Pressure-reducing valves :	-	-	-	-	-	-	-	-	-
8481.10.10	Valve fittings for use with liquefied petroleum gas cylinders	kg	S	Free	-	5%	-	-	2.5%	18%
8481.10.20	Pressure regulators and automatic changeover device for liquefied petroleum gas	kg	S	Free	-	5%	-	-	2.5%	18%
8481.10.90	Other	kg	-	Free	-	5%	-	-	2.5%	18%
8481.20	Valves for oleohydraulic or pneumatic transmissions	kg	-	Free	-	5%	-	-	2.5%	18%
8481.30	Check (nonreturn) valves	kg	-	Free	-	5%	-	-	2.5%	18%
8481.40	Safety or relief valves	kg	-	Free	-	5%	-	-	2.5%	18%
8481.80	Other appliances :	-	-	-	-	-	-	-	-	-
8481.80.10	Copper alloy body piston valves for less than 2" for float operated valves for cisterns	kg	-	Free	-	5%	-	-	2.5%	18%
8481.80.20	Copper alloy body diaphragm valves less than 2" for float operated valves for cisterns	kg	-	Free	-	5%	-	-	2.5%	18%
8481.80.30	Plastic body piston valves, less than 2" , for float operated valves for cisterns	kg	-	Free	-	5%	-	-	2.5%	18%
8481.80.40	Plastic body diaphragm valves, less than 2" , for float operated valves for cisterns	kg	-	Free	-	5%	-	-	2.5%	18%
8481.80.50	Other valves, less than 2" , for float operated valves for cisterns or water storage tanks	kg	-	Free	-	5%	-	-	2.5%	18%
8481.80.60	Taps,cocks and valves less than 2" made of PVC or other plastic for domestic water supply	kg	-	Free	-	5%	-	-	-	18%
8481.80.61	Of copper alloy	kg	-	Free	-	5%	-	-	2.5%	18%
8481.80.62	Of metal alloy	kg	-	Free	-	5%	-	-	2.5%	18%
8481.80.63	Of PVC or other plastics	kg	-	Free	-	5%	-	-	2.5%	18%
8481.80.69	Other	kg	-	Free	-	5%	-	-	2.5%	18%
8481.80.70	Other float operated valves, 2" or more	kg	-	Free	-	5%	-	-	2.5%	18%
8481.80.90	Other	kg	-	Free	-	7.5%	-	-	2.5%	18%
8481.90	Parts:	-	-	-	-	-	-	-	-	-
8481.90.10	Of copper alloy body valves, less than 2" for float operated valves for cisterns or water storage tanks	kg	-	Free	-	5%	-	-	2.5%	18%
8481.90.20	Of plastic body valves, less than 2" for float operated valves for cisterns or water storage tanks	kg	-	Free	-	5%	-	-	2.5%	18%
8481.90.30	Of other valves, less than 2" for float operated valves for cisterns or water storage tanks	kg	-	Free	-	5%	-	-	2.5%	18%
8481.90.40	Of other float operated valves, 2" or more	kg	-	Free	-	5%	-	-	2.5%	18%
8481.90.90	Other	kg	-	Free	-	5%	-	-	2.5%	18%
84.82Ball or roller bearings.
8482.10	Ball bearings	u	-	Free	-	5%	-	-	2.5%	18%
8482.20	Tapered roller bearings, including cone and tapered roller assemblies	u	-	Free	-	5%	-	-	2.5%	18%
8482.30	Spherical roller bearings	u	-	Free	-	5%	-	-	2.5%	18%
8482.40	Needle roller bearings, including cage and needle roller assemblies	u	-	Free	-	5%	-	-	2.5%	18%
8482.50	Other cylindrical roller bearings, including cage and roller assemblies	u	-	Free	-	5%	-	-	2.5%	18%
8482.80	Other, including combined ball/roller bearings	u	-	Free	-	5%	-	-	2.5%	18%
8482.91	Balls, needles and rollers	kg	-	Free	-	5%	-	-	2.5%	18%
8482.99	Other	kg	-	Free	-	5%	-	-	2.5%	18%
84.83Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints).
8483.10	Transmission shafts (including cam shafts and crank shafts) and cranks	u	-	Free	-	7.5%	-	-	2.5%	18%
8483.20	Bearing housings, incorporating ball or roller bearings	u	-	Free	-	7.5%	-	-	2.5%	18%
8483.30	Bearing housings, not incorporating ball or roller bearings; plain shaft bearings	u	-	Free	-	7.5%	-	-	2.5%	18%
8483.40	Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters	u	-	Free	-	7.5%	-	-	2.5%	18%
8483.50	Flywheels and pulleys, including pulley blocks	u	-	Free	-	5%	-	-	2.5%	18%
8483.60	Clutches and shaft couplings (including universal joints)	u	-	Free	-	5%	-	-	2.5%	18%
8483.90	Toothed wheels, chain sprockets and other transmission elements presented separately; parts.	u	-	Free	-	5%	-	-	2.5%	18%
84.84Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals.
8484.10	Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal	kg	-	Free	-	5%	-	-	2.5%	18%
8484.20	Mechanical seals	kg	-	Free	-	5%	-	-	2.5%	18%
8484.90	Other	kg	-	Free	-	5%	-	-	2.5%	18%
84.85Machines for additive manufacturing.
8485.10	By metal deposit	u	-	Free	-	5%	-	-	2.5%	18%
8485.20	By plastics or rubber deposit	u	-	Free	-	5%	-	-	2.5%	18%
8485.30	By plaster, cement, ceramics or glass deposit	u	-	Free	-	5%	-	-	2.5%	18%
8485.80	Other	u	-	Free	-	5%	-	-	2.5%	18%
8485.90	Parts	kg	-	Free	-	5%	-	-	2.5%	18%
84.86Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules of wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 11 (C) to this Chapter; parts and accessories.
8486.10	Machines and apparatus for the manufacture of boules or wafers	u	-	Free	-	7.5%	-	-	2.5%	18%
8486.20	Machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits	u	-	Free	-	5%	-	-	2.5%	18%
8486.30	Machines and apparatus for the manufacture of flat panel displays	u	-	Free	-	5%	-	-	2.5%	18%
8486.40	Machines and apparatus specified in Note 11 (C) to this Chapter	u	-	Free	-	5%	-	-	2.5%	18%
8486.90	Parts and accessories	kg	-	Free	-	5%	-	-	2.5%	18%
84.87Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter.
8487.10	Ships' or boats’ propellers and blades therefor	kg	-	Free	-	5%	-	-	2.5%	18%
8487.90	Other	kg	-	Free	-	5%	-	-	2.5%	18%

Click any HS code to view the full 7-layer duty breakdown.

Frequently Asked Questions

What is the import duty on industrial machinery in Sri Lanka?▾

Capital goods and industrial machinery under Chapter 84 typically attract 0–5% Customs Duty. Consumer appliances (air conditioners, refrigerators, washing machines) carry higher rates of 15–30%. BOI-approved projects can access duty-free imports of capital equipment. Use the duty calculator with the specific HS code for an exact breakdown.

Are capital goods exempt from import duty under BOI approval?▾

BOI (Board of Investment) approved projects can import specified capital goods duty-free. This exemption applies to machinery and equipment listed in the BOI project agreement. It does not apply automatically - you must have a valid BOI approval letter and follow the customs exemption procedure.

What is the import duty on air conditioners in Sri Lanka?▾

Air conditioners (HS 8415) typically carry 15–30% Customs Import Duty depending on capacity, plus PAL, CESS, SSCL and 18% VAT. The total effective duty can reach 50–60% of CIF value. India-origin air conditioners may qualify for reduced ISFTA rates - check the IN column on the HS code page.