HS 8415

Import Duty on Air Conditioners in India (2026): 22%–26.4% + IGST

Air conditioners under HS heading 8415 attract 22-26.4% combined customs duty in India plus 28% IGST - the highest GST slab - and complete ACs with refrigerant were placed on the restricted import list in 2020. This is a category where the rules matter more than the rates for individual buyers.

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Live tariff

HS-code duty rates for air conditioners

Showing 12 representative tariff lines of the 13 that match this category. The duty column is the combined customs rate (BCD plus AIDC and SWS, all charged on the assessable value); IGST is then applied on the duty-inclusive amount.

HS code	Description	Customs duty	IGST
84151000	Air Conditioners	26.4%BCD 20%AIDC 4%SWS 2.4%	18%
84158200	Air Conditioners Parts	26.4%BCD 20%AIDC 4%SWS 2.4%	18%
84159000	Parts Of Air Conditioning Machines, Comprising A Motor-Driven Fan And Elements For Changing The Temp	22%BCD 20%SWS 2%	28%
84151010	"Air Conditioning Machines Designed To Be Fixed To A Window, Wall, Ceiling Or Floor, Self-Conta	22%BCD 20%SWS 2%	28%
84151090	"Air Conditioning Machines Designed To Be Fixed To A Window, Wall, Ceiling Or Floor, Self-Conta	22%BCD 20%SWS 2%	28%
84152010	Air Conditioning Machines Of A Kind Used For Persons, In Motor Vehicles , Buses	22%BCD 20%SWS 2%	28%
84152090	Air Conditioning Machines Of A Kind Used For Persons, In Motor Vehicles : Other	22%BCD 20%SWS 2%	28%
84158110	"Air Conditioning Machines Incorporating A Refrigerating Unit And A Valve For Reversal Of The C	22%BCD 20%SWS 2%	28%
84158190	"Air Conditioning Machines Incorporating A Refrigerating Unit And A Valve For Reversal Of The C	22%BCD 20%SWS 2%	28%
84158210	"Air Conditioning Machines Incorporating A Refrigerating Unit But Without A Valve For Reversal	22%BCD 20%SWS 2%	28%
84158290	"Air Conditioning Machines Incorporating A Refrigerating Unit But Without A Valve For Reversal	22%BCD 20%SWS 2%	28%
84158310	"Air Conditioning Machines Comprising A Motor-Driven Fan, Not Incorporating A Refrigerating Uni	22%BCD 20%SWS 2%	28%

Rates are the tariff we apply when quoting real shipments; anti-dumping duty, where notified for a specific product and origin, is charged in addition.

Worked example

What INR 60,000 of air conditioners costs to land in India

Step by step, using the representative rate for this category (22% duty on HS 84159000, 28% IGST). Your exact rate depends on the precise HS code in the table above.

Air Conditioners (goods value): INR 60,000
International freight (illustrative, 10% of goods): INR 6,000
Assessable value (CIF = goods + freight): INR 66,000
Customs duty (22% of CIF, HS 84159000): INR 14,520
IGST (28% of CIF + duty): INR 22,546
Estimated landed cost: INR 1,03,066

Note for businesses: the IGST portion (INR 22,546 here) is creditable as input tax credit if you are GST-registered; the customs duty portion is not. Freight is illustrative - use the calculator for a quote with real shipping on your actual item.

Before you order

What to know about importing air conditioners

Import of ACs with refrigerants (pre-charged split/window units) is restricted since October 2020 - commercial import needs DGFT authorisation; couriering a complete AC to yourself is not a realistic route.
IGST on ACs is 28%, the top slab, on top of 22-26.4% duty - total tax approaches 60% over CIF even where import is permitted.
Refrigerant gases are dangerous goods for transport - another practical barrier for parcel shipping.
Portable and specialist units (marine, RV air conditioners) attract the same treatment.

What we ship

Popular air conditioners imports

Premium Japanese splits (Daikin high-end)

Portable AC units

Specialist marine/RV ACs

Smart AC controllers (classified separately)

Air Conditioners import questions, answered

Can I import an air conditioner into India?+

Practically, no - ACs pre-charged with refrigerant have been on the restricted import list since 2020, requiring DGFT licensing that individuals do not get. Even where cleared, 22-26.4% duty plus 28% IGST pushes total tax near 60%. Buy locally; India's AC market is competitive and well-stocked.

Why did India restrict AC imports?+

The October 2020 restriction on refrigerant-charged ACs was an explicit make-in-India measure - global brands responded by expanding Indian manufacturing. The restriction targets complete gas-charged units; components and controllers import normally.

What AC-related items can still be imported?+

Smart thermostats and AC controllers (Sensibo, Nest-style devices classify as electronics), spare parts, and specialist units under licence for marine or industrial use. If your need is smart control of an Indian AC, importing the controller is easy - it is the gas-charged unit that is blocked.

Are portable air conditioners treated differently?+

No - portable units are still refrigerant-charged air conditioners under 8415 and fall under the same restriction and the same 28% IGST slab. Evaporative (water-based) coolers are a different heading and import normally, but they are a different product for a different climate.

Related duty guides

Import duty on refrigerators

HS 8418

Import duty on led lights & lighting

HS 9405, 8539

Import duty on musical instruments

HS 92

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