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Subheading · Chapter 40 · Section VII, Plastics and articles thereof

HS 4011 40New pneumatic tyres, of rubber: of a kind used on motor cycles

Rubber and articles thereof

Customs duty
10%
3 tariff items
GST now
5% or 18%
depending on the goods
Import policy
Restricted
Export policy
Free
Unit
units
Duty in China
15%
On Indian goods
Search codesDuty abroadRates as on 19 Oct 2026

Codes under this subheading

3 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
4011 40 10For motor cycles10%5% or 18%units
4011 40 20For motor scooters10%5% or 18%units
4011 40 90Other10%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 3 tariff items: 10%. 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: 3 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

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 269Rear Tractor tyres and rear tractor tyre tubes5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 272Pneumatic tyres or inner tubes, of rubber, of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 137New 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

GST rate history
PeriodRateNotification
Until 21 Sep 20255%, 18% or 28%1/2017-Central Tax (Rate)
From 22 Sep 20255% 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)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
4011New pneumatic tyres, of rubber——
401101Automobile tyres3.6%Rs. 9.3 per Kg
401102Bicycle/cycle-rickshaw tyres5.2%Rs. 11.8 per Kg
401199Others3.6%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: 3 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 4011 40, and China's below.

China: the same goods (4011 40)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 4011 40. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
4011.40.00.00New 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
  • 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

4011.40.00New pneumatic tyres, of rubber, for motorcycles

4011.40.00.00New pneumatic tyres, of rubber, for motorcycles摩托车用新的充气橡胶轮胎
Unit
kg / piece
MFN import duty
15%
Provisional import duty
None
General import duty
80%
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.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 7.GTIN
  • 8.CAS
  • 9.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
12%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
3%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
12%
Ecuador
0%
Serbia
12%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
11.3%
Brunei
10%
Cambodia
10%
South Korea
10%
Laos
10%
Malaysia
10%
New Zealand
12%
Singapore
10%
Thailand
10%
Vietnam
10%
Japan
10.3%
Indonesia
10%
Philippines
10%
Myanmar
10%
CIQ codes
  • 4011400000999New pneumatic tyres, of rubber, for motorcycles摩托车用新的充气橡胶轮胎

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

Previous4011 20Of a kind used on buses or lorriesOne level up4011New pneumatic tyres, of rubberNext4011 50Of a kind used on bicycles

Sources

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.