HS Code 9004 Explained: Complete 2026 Guide to Importing Sunglasses, Goggles & Frames into India

If you're looking to import sunglasses, safety goggles, or corrective spectacle frames into India from Vietnam, understanding HS Code 9004 and Vietnam import procedures under the India ASEAN agreement is your first step. This single harmonised code covers a wide range of optical products, and getting your classification right determines your import duty, documentation requirements, and compliance obligations when sourcing from ASEAN member states.

This guide walks you through everything Indian importers need to know about importing under HS Code 9004 in 2026, including how to leverage preferential tariffs through the India ASEAN agreement when importing from Vietnam.

What Products Fall Under HS Code 9004?

HS Code 9004 covers "spectacles, goggles and the like, corrective, protective or other." This broad category includes:

Pro Tip: The key differentiator within 9004 is function. Sunglasses for UV protection, safety goggles for industrial use, and corrective spectacles all share this code but may face different BIS certification requirements.

Understanding the 8-Digit HS Code Structure

HS Code 9004 breaks down further into specific subheadings:

Key distinction: While both fall under 9004, sunglasses (9004 10) typically attract a 20% Basic Customs Duty (BCD) plus 18% IGST, whereas corrective spectacles and safety goggles (9004 90) attract 10% BCD plus 12% IGST.

2026 Import Duty Structure for HS Code 9004 Products

Here's the complete duty breakdown for importing sunglasses and optical eyewear:

Standard Duty Calculation (Sunglasses - 9004 10)

Standard Duty Calculation (Other Spectacles/Goggles - 9004 90)

Sample Cost Breakdown: Importing Sunglasses Worth ₹5,00,000

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