Ink jet printer imported into India falls under tariff item 8443 32 50. The standard rate of basic customs duty in the First Schedule to the Customs Tariff Act, 1975 is 0%, and integrated tax is 18%. On the export side the same code earns RoDTEP at 0.9% of FOB value under Appendix 4R. Below is the whole bill worked at an assessable value of ₹10,00,000, with the base each levy is charged on.
| Level | Description |
|---|---|
| 84 | Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof |
| 8443 | Heading 8443: Printing machinery used for printing by means of plates |
| 8443 32 | Sub-heading 8443 32: Other, capable of connecting to an automatic data processing machine or to a network |
| 8443 32 50 | Ink jet printer. Unit: u. Import policy: Free |
Heading 8443 holds 40 tariff items in this dataset and their standard rates run from 0% to 10%, so on this heading the eight digit line a consignment is classified under decides what it costs. This line sits at 0%.
Put your own assessable value in and the whole stack re-works on this line's own rates: basic customs duty at 0%, the Social Welfare Surcharge charged on that duty rather than on the value, and integrated tax at 18% on the value plus both. Assessable value is cost, insurance and freight plus landing charges where they apply, not the invoice value on its own.
| Rate | Levy | Amount |
|---|---|---|
| 0% | Basic customs duty, of the assessable value | ₹0 |
| 10% | Social Welfare Surcharge, of the basic customs duty | ₹0 |
| 18% | IGST, of value plus the duties above | ₹1,80,000 |
| 18% | Total duty and tax, as a share of the assessable value | ₹1,80,000 |
The same eight digit code decides what an exporter earns. Appendix 4R to the Handbook of Procedures gives tariff item 8443 32 50 a RoDTEP rate of 0.9% of FOB value, notified by Notification 32/2024-25 and in force from 10 October 2024. Appendix 4R is the schedule for exports from the Domestic Tariff Area.
An exporter under an Advance Authorisation, an Export Oriented Unit or a unit in a Special Economic Zone reads Appendix 4RE instead, which puts this line at 0.5%. Which schedule applies is a fact about the exporter, not about the goods, so this page does not choose between them.
Notification 74/2025-26 ran the scheme to 30 September 2026, which has passed, so check DGFT for a continuation notification before relying on the figure above. Rates come from Appendix 4R and Appendix 4RE as DGFT publishes them. Work the entitlement on your own FOB value and quantity.
This dataset carries no preferential rate for tariff item 8443 32 50, which may mean no trade agreement covers the line or simply that the source did not publish one for it. Check the agreement schedule for the origin you are importing from.
| Code | Description | Duty | IGST | Export rate |
|---|---|---|---|---|
| 8443 11 00 | Off set printing machinery, reel fed | 7.5% | 18% | 0.9% |
| 8443 12 00 | Offset printing machinery, sheet- fed, office type (using sheets With one side not exceeding 22 cm and the other side not exceeding 36 cm in the unfolded state) | 7.5% | 18% | 0.9% |
| 8443 13 00 | Other offset printing machinery | 7.5% | 18% | 0.9% |
| 8443 14 00 | Letterpress printing machinery, reel fed, excluding flexography printing | 7.5% | 18% | 0.9% |
| 8443 15 00 | Letterpress printing machinery, other than reel fed, excluding flexographic printing | 7.5% | 18% | 0.9% |
| 8443 16 00 | Flexographic printing machinery | 7.5% | 18% | 0.9% |
| 8443 17 00 | Gravure printing machinery | 7.5% | 18% | 0.9% |
| 8443 19 10 | Flat bed prianting presses | 7.5% | 18% | 0.9% |
| 8443 19 20 | Platen printing presses | 7.5% | 18% | 0.9% |
| 8443 19 30 | Proof presses or colour | 7.5% | 18% | 0.9% |
| 8443 19 41 | On cotton textile | 7.5% | 18% | 0.9% |
| 8443 19 49 | Other | 7.5% | 18% | 0.9% |
| 8443 19 90 | Other machines, whether or not combined | 7.5% | 18% | 0.9% |
| 8443 31 00 | 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 | 7.5% | 18% | 0.9% |
| 8443 32 10 | Line printer | 0% | 18% | 0.9% |
| 8443 32 20 | Dot matrix printer | 0% | 18% | 0.9% |
| 8443 32 30 | Letter quality daisy wheel printer | 0% | 18% | 0.9% |
| 8443 32 40 | Laser jet printer | 0% | 18% | 0.9% |
| 8443 32 60 | Facsimile machine | 0% | 18% | 0.9% |
| 8443 32 90 | Other | 10% | 18% | 0.9% |
| 8443 39 10 | Ink-jet printing machine | 7.5% | 18% | 0.9% |
| 8443 39 20 | Electrostatic photocopying apparatus operated by reproducing the original image directly onto the copy (direct process) | 7.5% | 18% | 0.9% |
| 8443 39 30 | Electrostatic photocopying apparatus operated by reproducing the original image via and interme- diate onto the copy (indirect process) | 7.5% | 18% | 0.9% |
| 8443 39 40 | Other photocopying apparatus incorporating an optical system | 7.5% | 18% | 0.9% |
Bring in ₹10,00,000 of ink jet printer and customs will ask for ₹1,80,000, which is 18% of what the consignment is assessed at. That is not one charge. It is four, and each is charged on a base that includes the ones before it.
Of the ₹1,80,000 above, exactly ₹0 can be paid with a RoDTEP or RoSCTL duty-credit scrip instead of cash, because Regulation 6(1) of the Electronic Duty Credit Ledger Regulations, 2021 confines the credit in an e-scrip to duties of customs specified in the First Schedule to the Customs Tariff Act, 1975. The remaining ₹1,80,000 is paid in cash.
A scrip bought below face value therefore saves that discount on ₹0, not on ₹1,80,000. How the buy side works, or read what a duty-credit scrip is end to end.
The First Schedule states the duty on this line as "Free". Integrated tax is carried under CBIC notification 045/2025. How the figures in this chapter are checked, and when they were last checked is in the meta line at the top of this page.
This is the tariff arithmetic on a published rate, not an assessment. Goods are assessed by the proper officer under section 17 of the Customs Act, 1962, and valuation, exemption notifications, anti-dumping and safeguard duties can all change what is finally payable. A wrong tariff line makes every number on this page wrong together, so this is not classification advice.
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