Chapter · Chapter 40 · Section VII, Plastics and articles thereof
HS 40Rubber and articles thereof
- Customs duty
- 2.5% to 70%
- 169 tariff items; Some with a minimum per unit
- Import policy
- Mostly Free
- Restricted: 17 items
- Export policy
- Free
- Unit
- Varies
Search codesRates as on 19 Oct 2026
Codes under this chapter
17 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 4001 | Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip | 10% to 70% | 5% | kg |
| 4002 | Synthetic rubber and factice derived form oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip | 10% | 18% | kg |
| 4003 | Reclaimed rubber in primary forms or in plates, sheets or strip | 10% | 18% | kg |
| 4004 | Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom | 10% | 18% | kg |
| 4005 | Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip | 25% | 18% | kg |
| 4006 | Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber | 10% | 18% | kg |
| 4007 | Vulcanised rubber thread and cord | 10% | 5% or 18% | kg |
| 4008 | Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber | 10% | 18% | kg |
| 4009 | Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) | 10% | 18% | kg |
| 4010 | Conveyor or transmission belts or belting of vulcanised rubber | 10% | 18% | kg |
| 4011 | New pneumatic tyres, of rubber | 2.5% to 15% | 5% or 18% | units |
| 4012 | Retreaded or used pneumatic tyres of rubber, solid or cushion tyres, tyre treads and tyre flaps, of rubber | 10% | 18% | kg or units |
| 4013 | Inner tubes, of rubber | 10% | 5% or 18% | units |
| 4014 | Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber | 10% | 0%, 5% or 18% | kg |
| 4015 | Articles of apparel and clothing accessories (including gloves, mittens and mitts) for all purposes, of vulcanised rubber other than hard rubber | 10% | 5% or 18% | kg or pairs |
| 4016 | Other articles of vulcanised rubber other than hard rubber | 10% to 20% | 0%, 5% or 18% | kg |
| 4017 | Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber | 10% | 5% or 18% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 169 tariff items: 2.5% to 70%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty in force
- Countervailing duty on goods from China: 17.57% of CIF value (until 18 Jul 2029). New/unused pneumatic radial tyres with or without tubes and/or flap of rubber (including tubeless tyres), having nominal rim diameter code above 16. 03/2024-CVD
- Anti-dumping duty on goods from China, Russia, Saudi Arabia, Singapore and United States: USD 325–1,152 per tonne, by origin and producer (until 26 Sep 2029). Isobutylene-Isoprene Rubber (‘IIR. 17/2024-ADD
Charged on top of the duty above, only on goods from the countries named.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 152 tariff items
- Restricted: 17 tariff items
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 169 tariff items
Nearby codes
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.