E-cigarette / vape imported from China into India is classified under HS code 85434000 (8543 40 00) – Electronic cigarettes and similar personal electric vaporising devices. The total import duty and IGST is about 27.74% of the assessable (CIF) value for FY 2026-27.
Import duty rates for HS code 85434000
| Duty / tax | Rate | On ₹1,00,000 CIF value |
|---|---|---|
| Basic Customs Duty (BCD) | 7.5% | ₹7,500 |
| Social Welfare Surcharge (SWS) | 10% of BCD | ₹750 |
| IGST | 18% | ₹19,485 |
| Total duty + IGST | ≈ 27.74% | ₹27,735 |
Customs duty (BCD + SWS) is a cost: about 8.25%. IGST of about 19.49% is usually claimable as input tax credit if you are GST-registered. Freight, insurance, port and clearance charges are extra – the calculator adds them for you.
Import policy & compliance
- Import policy: Prohibited: Prohibition of Electronic Cigarettes Act 2019 - import banned
- Certification / rules: Do not import
- Always needed: IEC (Import Export Code), GST registration, commercial invoice, packing list and Bill of Lading / Airway Bill.
Frequently asked questions
What is the HS code for E-cigarette / vape in India?
E-cigarette / vape is classified under HS code 85434000 (8543 40 00) in the Indian Customs Tariff: Electronic cigarettes and similar personal electric vaporising devices. Always match the 8-digit code to your exact product specification before filing the Bill of Entry.
What is the import duty on E-cigarette / vape from China to India?
The import duty on E-cigarette / vape (HS 85434000) from China to India in FY 2026-27 is Basic Customs Duty (BCD) 7.5%, Social Welfare Surcharge (SWS) 10% of BCD and IGST 18%. That works out to about 27.74% of the assessable (CIF) value in total, of which about 19.49% is IGST that GST-registered importers can usually claim as input tax credit.
Is there anti-dumping duty on E-cigarette / vape from China?
IFC's database shows no anti-dumping duty in force for HS 85434000 as of 19 Oct 2026. Anti-dumping duties are product-specific and change through DGTR and Finance Ministry notifications, so confirm for your exact product before shipping.
Which licence or certification is needed to import E-cigarette / vape into India?
You need an Import Export Code (IEC) and GST registration. For HS 85434000: Prohibited: Prohibition of Electronic Cigarettes Act 2019 - import banned. Do not import.
How do I calculate the landed cost of E-cigarette / vape from China?
Landed cost = product cost + sea or air freight + insurance + customs duty + IGST + clearance and delivery charges. Use IFC's free China to India shipment calculator with HS code 85434000 to get a full cost sheet in rupees, or message IFC on WhatsApp for a confirmed door-to-door quote.
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Rates checked by IFC on 19 Oct 2026 from the Customs Tariff of India (CBIC), Budget 2026 notifications and GST rate notifications. These are estimates for planning: confirm the classification and rates on ICEGATE or with IFC before you ship. All HS codes · Use this data in ChatGPT or Claude