| HS Code | Description | Unit | Import | Export |
|---|---|---|---|---|
| 8415.10.10 | Requiring more than 3,00,000 BTU or equivalent | u | 1% | Free |
| 8415.10.20 | Requiring exceeding 90,000 BTU but not exceeding 3,00,000 BTU | u | 25% | Free |
| 8415.10.90 | Other | u | 25% | Free |
| 8415.20.10 | Air conditioning machine requiring more than 2,00,000 BTU | — | — | — |
| 8415.20.20 | Requiring exceeding 90,000 BTU but not exceeding 2,00,000 BTU | u | 25% | Free |
| 8415.20.90 | Other | u | 25% | Free |
| 8415.81.10 | Requiring more than 2,00,000 BTU or equivalent | u | 1% | Free |
| 8415.81.20 | Air handling unit or HVAC system imported by Industrial IRC | — | — | — |
| 8415.81.30 | Requiring exceeding 90,000 BTU but not exceeding 2,00,000 BTU | u | 25% | Free |
| 8415.81.90 | Other | u | 25% | Free |
| 8415.82.10 | requiring more than 2,00,000 BTU or equivalent | u | 1% | Free |
| 8415.82.20 | Air handling unit or HVAC system imported by Industrial IRC | — | — | — |
| 8415.82.30 | requiring exceeding 90,000 BTU but not exceeding 2,00,000 BTU | u | 25% | Free |
| 8415.82.90 | Other | u | 25% | Free |
| 8415.83.10 | For textile requiring more than 2,00,000 BTU or equivalent | u | 1% | Free |
| 8415.83.20 | Requiring exceeding 90,000 BTU but not exceeding 2,00,000 BTU | u | 25% | Free |
| 8415.83.30 | Stability/Humidity chamber imported by pharmaceutical industries | u | 1% | Free |
| 8415.83.90 | Other | u | 25% | Free |
| 8415.90.10 | Indoor or outdoor unit | u | 25% | Free |
| 8415.90.90 | Other | kg | 25% | Free |