Subheading · Chapter 40 · Section VII, Plastics and articles thereof
HS 4016 99Rubber and articles thereof: other
Other articles of vulcanised rubber other than hard rubber
- Customs duty
- 10%
- 9 tariff items
- GST now
- 0%, 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 4% to 7.6%
- On Indian goods
Codes under this subheading
9 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 |
|---|---|---|---|---|
| 4016 99 10 | Rubber cots for textile industry | 10% | 0%, 5% or 18% | kg |
| 4016 99 20 | Rubber bands | 10% | 0%, 5% or 18% | kg |
| 4016 99 30 | Rubber threads | 10% | 0%, 5% or 18% | kg |
| 4016 99 40 | Rubber blankets | 10% | 0%, 5% or 18% | kg |
| 4016 99 50 | Rubber cushions | 10% | 0%, 5% or 18% | kg |
| 4016 99 60 | Rubber bushes | 10% | 0%, 5% or 18% | kg |
| 4016 99 70 | Ear plug | 10% | 0%, 5% or 18% | kg |
| 4016 99 80 | Stoppers | 10% | 0%, 5% or 18% | kg |
| 4016 99 90 | Other | 10% | 0%, 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 9 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.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 9 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 0%, 5% or 18%, depending on the goods.
- Until 21 September 2025 5%, 12% or 18%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 121 | Erasers | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 276 | Rubber bands | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 142 | Other articles of vulcanised rubber other than hard rubber [other than erasers, rubber bands] | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5%, 12% or 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0%, 5% or 18% | 10/2025-Integrated Tax (Rate); 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 |
|---|---|---|---|
| 4016 | Other articles of vulcanised rubber other than hard rubber | — | — |
| 401601 | Rubber Parts for automobile or other machinery (Moulded / Extruded or Metal Fitted, whether bonded or not, including engine mountings) | 2% | Rs. 17.8 per Kg |
| 401602 | Natural rubber/ synthetic rubber based Rubber compounded sheets/Rings/ Gaskets | 1.2% | — |
| 401603 | Rubber Moulded goods in EPDM of different size and shape | 1.2% | — |
| 401699 | Others | 1.2% | — |
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: 9 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 4016 99, and China's below.
China: the same goods (4016 99)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force and 2 expired under 4016 99. 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 |
|---|---|---|---|---|---|---|
| 4016.99.10.01 | Breast pads奶衬 | 4%China's provisional rate, lower than MFN | 8% | 13% | 13% | None |
| 4016.99.10.90 | Other parts of vulcanised rubber for machines and instruments硫化橡胶制机器及仪器用其他零件 | 7.6%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 4016.99.90.01 | Capsules for multiple-unit trains, outer fairings动车组用胶囊,外风挡板 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | None |
| 4016.99.90.90 | Other articles of vulcanised rubber, not elsewhere specified or included其他未列名硫化橡胶制品 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 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.
Every Chinese code in full
4016.99.10Other parts of machinery and appliances, of vulcanised rubber
4016.99.10.01Breast pads奶衬
Excluding hard rubber硬质橡胶除外
- Unit
- kg
- MFN import duty
- 8%
- Provisional import duty
- 4%
- General import duty
- 30%
- 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
None.
Inspection and quarantine
None.
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.Whether of cellular rubber是否海绵橡胶
- 4.Material (type of rubber)材质(橡胶品种)
- 5.Whether for machines and apparatus是否机器及仪器用
- 6.Vulcanised or not是否硫化
- 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 8.Model型号
- 9.GTIN
- 10.CAS
- 11.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 1.6%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 3.2%
- Serbia
- 3.2%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 7.6%
RCEP rates
- Australia
- 4%
- Brunei
- 4%
- Cambodia
- 4%
- South Korea
- 4%
- Laos
- 4%
- Malaysia
- 4%
- New Zealand
- 4.8%
- Singapore
- 4%
- Thailand
- 4%
- Vietnam
- 4%
- Japan
- 5.5%
- Indonesia
- 4%
- Philippines
- 4%
- Myanmar
- 4%
CIQ codes
- 4016991001999Teat liners (excluding of hard rubber)奶衬(硬质橡胶除外)
4016.99.10.90Other parts of vulcanised rubber for machines and instruments硫化橡胶制机器及仪器用其他零件
Excluding hard rubber硬质橡胶除外
- Unit
- kg
- MFN import duty
- 8%
- Provisional import duty
- None
- General import duty
- 30%
- 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
None.
Inspection and quarantine
None.
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.Whether of cellular rubber是否海绵橡胶
- 4.Material (type of rubber)材质(橡胶品种)
- 5.Whether for machines and apparatus是否机器及仪器用
- 6.Vulcanised or not是否硫化
- 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 8.Model型号
- 9.GTIN
- 10.CAS
- 11.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 1.6%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 3.2%
- Serbia
- 3.2%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 7.6%
RCEP rates
- Australia
- 4%
- Brunei
- 4%
- Cambodia
- 4%
- South Korea
- 4%
- Laos
- 4%
- Malaysia
- 4%
- New Zealand
- 4.8%
- Singapore
- 4%
- Thailand
- 4%
- Vietnam
- 4%
- Japan
- 5.5%
- Indonesia
- 4%
- Philippines
- 4%
- Myanmar
- 4%
CIQ codes
- 4016991090301Other parts of vulcanised rubber (other than hard rubber) for machines and appliances硫化橡胶制机器及仪器用其他零件(硬质橡胶除外)(特种设备,补偿器)
- 4016991090302Other parts of vulcanized rubber (excl. hard rubber) for machines and appliances (special equipment, special components for pressure pipelines)硫化橡胶制机器及仪器用其他零件(硬质橡胶除外)(特种设备,压力管道特种元件)
- 4016991090303Other parts of machinery and appliances, of vulcanised rubber (excluding hard rubber) (other pipe fittings)硫化橡胶制机器及仪器用其他零件(硬质橡胶除外)(其他管道元件)
- 4016991090990Other parts of vulcanized rubber for machines and appliances (excluding hard rubber) (other)硫化橡胶制机器及仪器用其他零件(硬质橡胶除外)(其他)
4016.99.10.00Other parts of vulcanized rubber for machines and instruments (excluding hard rubber)硫化橡胶制机器及仪器用其他零件(硬质橡胶除外 )Expired
Excluding hard rubber硬质橡胶除外
- Unit
- kg
- MFN import duty
- 8.0%
- Provisional import duty
- None
- General import duty
- 30.0%
- Import VAT
- 17.0%
- Consumption tax
- 0.0%
- Export duty
- 0.0%
- Provisional export duty
- None
- Export VAT rebate
- 9.0%
- Updated by China
- 30 Dec 2018
Licences and certificates
None.
Inspection and quarantine
None.
What the customs declaration must state
Not listed.
China's agreement rates
- ASEAN
- 7.6%
- Chile
- 0%
- Pakistan
- 3%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 1.6%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4.2%
- Georgia
- 1.6%
- Mauritius
- 0%
4016.99.90Other articles of vulcanized rubber, not elsewhere specified or included
4016.99.90.01Capsules for multiple-unit trains, outer fairings动车组用胶囊,外风挡板
Excluding hard rubber硬质橡胶除外
- Unit
- kg
- MFN import duty
- 10%
- 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
None.
Inspection and quarantine
None.
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.Whether of cellular rubber是否海绵橡胶
- 4.Material (type of rubber)材质(橡胶品种)
- 5.Whether for machines and apparatus是否机器及仪器用
- 6.Vulcanised or not是否硫化
- 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 8.Model型号
- 9.GTIN
- 10.CAS
- 11.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 4%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 7%
- Ecuador
- 8%
- Serbia
- 8%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 6.5%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 5%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 6.9%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 4016999001101Capsules for EMUs, outer fairings (excluding hard rubber) (vulcanized rubber products)动车组用胶囊,外风挡板(硬质橡胶除外)(硫化橡胶制品)
- 4016999001102Capsules, outer fairings for EMUs (excluding hard rubber) (food contact rubber products)动车组用胶囊,外风挡板(硬质橡胶除外)(食品接触橡胶产品)
- 4016999001103Capsules for EMUs, outer fairings (excluding hard rubber) (rubber packaging for food)动车组用胶囊,外风挡板(硬质橡胶除外)(食品用橡胶包装)
4016.99.90.90Other articles of vulcanised rubber, not elsewhere specified or included其他未列名硫化橡胶制品
Excluding hard rubber硬质橡胶除外
- Unit
- kg
- MFN import duty
- 10%
- 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
None.
Inspection and quarantine
None.
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.Whether of cellular rubber是否海绵橡胶
- 4.Material (type of rubber)材质(橡胶品种)
- 5.Whether for machines and apparatus是否机器及仪器用
- 6.Vulcanised or not是否硫化
- 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 8.Model型号
- 9.GTIN
- 10.CAS
- 11.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 4%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 7%
- Ecuador
- 8%
- Serbia
- 8%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 6.5%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 5%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 6.9%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 4016999090101Other articles of vulcanized rubber, n.e.s. (excluding hard rubber) (articles of vulcanized rubber)其他未列名硫化橡胶制品(硬质橡胶除外)(硫化橡胶制品)
- 4016999090103Other articles of vulcanised rubber, n.e.s. (other than hard rubber) (food contact rubber products)其他未列名硫化橡胶制品(硬质橡胶除外)(食品接触橡胶产品)
- 4016999090105Other articles of vulcanized rubber, n.e.s. (excluding hard rubber) (pencil cases)其他未列名硫化橡胶制品(硬质橡胶除外)(学生笔袋)
- 4016999090301Other articles of vulcanised rubber, n.e.s. (other than hard rubber) (special equipment, compensators)其他未列名硫化橡胶制品(硬质橡胶除外)(特种设备,补偿器)
- 4016999090302Other articles of vulcanised rubber, n.e.s. (excluding hard rubber) (special equipment, special components for pressure pipelines)其他未列名硫化橡胶制品(硬质橡胶除外)(特种设备,压力管道特种元件)
- 4016999090303Other articles of vulcanized rubber, n.e.s. (excluding hard rubber) (other pipe fittings)其他未列名硫化橡胶制品(硬质橡胶除外)(其他管道元件)
4016.99.90.00Other articles of vulcanised rubber, n.e.s. (excluding hard rubber)其他未列名硫化橡胶制品(硬质橡胶除外 )Expired
Excluding hard rubber硬质橡胶除外
- Unit
- kg
- MFN import duty
- 10.0%
- Provisional import duty
- None
- General import duty
- 80.0%
- Import VAT
- 17.0%
- Consumption tax
- 0.0%
- Export duty
- 0.0%
- Provisional export duty
- None
- Export VAT rebate
- 9.0%
- Updated by China
- 30 Dec 2018
Licences and certificates
None.
Inspection and quarantine
None.
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
- 2%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 3%
- Georgia
- 2%
- 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.