Heading · Chapter 40 · Section VII, Plastics and articles thereof
HS 4011New pneumatic tyres, of rubber
Rubber and articles thereof
- Customs duty
- 2.5% to 15%
- 13 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Mostly Restricted
- Free: 4 items
- Export policy
- Free
- Unit
- units
- Duty in China
- 1% to 25%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
8 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 |
|---|---|---|---|---|
| 4011 10 | Of a kind used on motor cars (including station wagons and racing cars) | 10% to 15% | 5% or 18% | units |
| 4011 20 | Of a kind used on buses or lorries | 10% to 15% | 5% or 18% | units |
| 4011 30 00 | Of a kind used on aircraft | 2.5% | 5% | units |
| 4011 40 | Of a kind used on motor cycles | 10% | 5% or 18% | units |
| 4011 50 | Of a kind used on bicycles | 10% | 5% or 18% | units |
| 4011 70 00 | Of a kind used on agricultural or forestry vehicles and machines | 10% | 5% | units |
| 4011 80 00 | Of a kind used on construction, mining or industrial handling vehicles and machines | 10% | 5% or 18% | units |
| 4011 90 00 | Other | 10% | 5% or 18% | units |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 13 tariff items: 2.5% to 15%. 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
Charged on top of the duty above, only on goods from the countries named.
Import policy (DGFT ITC(HS)) of its tariff items
- Restricted: 9 tariff items
- Free: 4 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5% or 18%, depending on the goods.
- Until 21 September 2025 5%, 18% or 28%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 269 | Rear Tractor tyres and rear tractor tyre tubes | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 272 | Pneumatic tyres or inner tubes, of rubber, of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 137 | New pneumatic tyres, of rubber (other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; rear tractor tyres; and of a kind used on aircraft) | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5%, 18% or 28% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% or 18% | 9/2025-Integrated Tax (Rate) |
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.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 4011 | New pneumatic tyres, of rubber | — | — |
| 401101 | Automobile tyres | 3.6% | Rs. 9.3 per Kg |
| 401102 | Bicycle/cycle-rickshaw tyres | 5.2% | Rs. 11.8 per Kg |
| 401199 | Others | 3.6% | Rs. 11.7 per Kg |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 13 tariff items
China: the same goods (4011)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 14 in force and 64 expired under 4011. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 4011.10.00.00 | New pneumatic tyres, of a kind used on motor cars机动小客车用新的充气轮胎 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | ALM |
| 4011.20.00.10 | New pneumatic rubber tyres for passenger or freight vehicles, of a cross-sectional width >= 30 inches断面宽≥30英寸客或货车用新充气橡胶轮胎 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | AM |
| 4011.20.00.90 | Other new pneumatic tyres, of rubber, for passenger cars or goods vehicles其他客或货车用新充气橡胶轮胎 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | ALM |
| 4011.30.00.00 | New pneumatic tyres, of rubber, for aircraft航空器用新的充气橡胶轮胎 | 1%MFN rate (no APTA concession on this line) | 1% | 13% | 13% | None |
| 4011.40.00.00 | New pneumatic tyres, of rubber, for motorcycles摩托车用新的充气橡胶轮胎 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | ALM |
| 4011.50.00.00 | New pneumatic tyres, of rubber, for bicycles自行车用新的充气橡胶轮胎 | 20%MFN rate (no APTA concession on this line) | 20% | 13% | 13% | None |
| 4011.70.10.00 | Tyres with herringbone tread人字形胎面轮胎 | 17%MFN rate (no APTA concession on this line) | 17% | 13% | 13% | AM |
| 4011.70.90.00 | Other new pneumatic tyres, of rubber其他新的充气橡胶轮胎 | 25%MFN rate (no APTA concession on this line) | 25% | 13% | 13% | None |
| 4011.80.11.00 | Rim size not exceeding 61 cm辋圈尺寸不超过61厘米 | 17%MFN rate (no APTA concession on this line) | 17% | 13% | 13% | AM |
| 4011.80.12.00 | Tyres with herringbone tread人字形胎面轮胎 | 17%MFN rate (no APTA concession on this line) | 17% | 13% | 13% | AM |
| 4011.80.91.00 | New pneumatic rubber tyres, of a kind used on construction, mining or industrial handling vehicles and machines, with a rim size <= 61 cm, not having a herringbone tread建筑业、采矿业或工业搬运车辆及机器用,辋圈尺寸≤61cm的非人字面的新充气橡胶胎 | 25%MFN rate (no APTA concession on this line) | 25% | 13% | 13% | None |
| 4011.80.92.00 | Other new pneumatic tyres, of rubber其他新的充气橡胶轮胎 | 25%MFN rate (no APTA concession on this line) | 25% | 13% | 13% | None |
| 4011.90.10.00 | Tyres with herringbone tread人字形胎面轮胎 | 17%MFN rate (no APTA concession on this line) | 17% | 13% | 13% | AM |
| 4011.90.90.00 | Other其他 | 25%MFN rate (no APTA concession on this line) | 25% | 13% | 13% | None |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
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
- GST rates on goods, before and after 22 September 2025Checked 18 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
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 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.