Subheading · Chapter 40 · Section VII, Plastics and articles thereof
HS 4011 10New pneumatic tyres, of rubber: of a kind used on motor cars (including station wagons and racing cars)
Rubber and articles thereof
- Customs duty
- 10% to 15%
- 2 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Restricted
- Export policy
- Free
- Unit
- units
- Duty in China
- 6.5%
- On Indian goods
Codes under this subheading
2 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 10 | Radials | 15% | 5% or 18% | units |
| 4011 10 90 | 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 2 tariff items: 10% to 15%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026. 1 earlier measure has ended.
Import policy (DGFT ITC(HS)) of its tariff items
- Restricted: 2 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: 2 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 4011 10, and China's below.
China: the same goods (4011 10)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force and 2 expired under 4011 10. 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 |
- 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.
Every Chinese code in full
4011.10.00New pneumatic rubber tyres for motor cars
4011.10.00.00New pneumatic tyres, of a kind used on motor cars机动小客车用新的充气轮胎
Rubber tires, including for passenger cars and racing cars橡胶轮胎,包括旅行小客车及赛车用
- Unit
- kg / piece
- MFN import duty
- 10%
- Provisional import duty
- None
- General import duty
- 50%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 2026
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
Inspection and quarantine
- LCivil commodities inbound verification (CCC)民用商品入境验证
- MImport commodity inspection进口商品检验
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Use用途
- 3.Model型号
- 4.Rim size辋圈尺寸
- 5.Section width断面宽度
- 6.Tread patterns胎面花纹
- 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 8.Speed rating速度等级
- 9.GTIN
- 10.CAS
- 11.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 4%
- New Zealand
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 2%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 7%
- Ecuador
- 8.2%
- Serbia
- 4%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 6.5%
RCEP rates
- Australia
- 7.5%
- Brunei
- 6.7%
- Cambodia
- 6.7%
- South Korea
- 6.7%
- Laos
- 6.7%
- Malaysia
- 6.7%
- New Zealand
- 8%
- Singapore
- 6.7%
- Thailand
- 6.7%
- Vietnam
- 6.7%
- Japan
- 6.9%
- Indonesia
- 6.7%
- Philippines
- 6.7%
- Myanmar
- 6.7%
CIQ codes
- 4011100000101New pneumatic tyres, of rubber, for motor cars (including station wagons and racing cars) (with inner tubes)机动小客车用新的充气轮胎(橡胶轮胎,包括旅行小客车及赛车用)(有内胎)
- 4011100000102New pneumatic tyres, of rubber, for motor cars (including station wagons and racing cars) (tubeless)机动小客车用新的充气轮胎(橡胶轮胎,包括旅行小客车及赛车用)(无内胎)
4011.10.00.10New pneumatic radial tyres of rubber, for motor cars (incl. station wagons and racing cars)机动小客车用新的充气子午线轮胎(橡胶轮胎,包括旅行小客车及赛车用 )Expired
Rubber tires, including for passenger cars and racing cars橡胶轮胎,包括旅行小客车及赛车用
- Unit
- kg / piece
- MFN import duty
- 10%
- Provisional import duty
- None
- General import duty
- 50%
- Import VAT
- 17%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 30 Dec 2018
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
Inspection and quarantine
- LCivil commodities inbound verification (CCC)民用商品入境验证
- MImport commodity inspection进口商品检验
What the customs declaration must state
Not listed.
China's agreement rates
- ASEAN
- 6.5%
- Chile
- 0%
- Pakistan
- 4%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 5.3%
- Georgia
- 0%
- Mauritius
- 0%
4011.10.00.90New pneumatic non-radial tyres of rubber, for motor cars (incl. station wagons and racing cars)机动小客车用新充气非子午线轮胎(橡胶轮胎,包括旅行小客车及赛车用 )Expired
Rubber tires, including for passenger cars and racing cars橡胶轮胎,包括旅行小客车及赛车用
- Unit
- kg / piece
- MFN import duty
- 10%
- Provisional import duty
- None
- General import duty
- 50%
- Import VAT
- 17%
- Consumption tax
- 3%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 9%
- Updated by China
- 30 Dec 2018
Licences and certificates
- AInbound goods clearance (inspection and quarantine)入境货物通关单
Inspection and quarantine
- LCivil commodities inbound verification (CCC)民用商品入境验证
- MImport commodity inspection进口商品检验
What the customs declaration must state
Not listed.
China's agreement rates
- ASEAN
- 6.5%
- Chile
- 0%
- Pakistan
- 4%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 5.3%
- Georgia
- 0%
- Mauritius
- 0%
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.