CHAPTER 40 (Chapter Notes)

Relevant Circulars

Relevant Judgements

 

Tariff Item Description of goods Unit Policy

Rate of duty                                         SWS : 10% 

Standard Preferential Areas Effective rate of duty Specified countries
(1) (2) (3) (4) (5) (6) (7) (8)
4001

NATURAL RUBBER, BALATA, GUTTA-PERCHA  , GUAYULE, CHICLE AND SIMILAR NATURAL GUMS, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP

           
4001 10 - Natural rubber latex, whether or not pre-vulcanised :            
4001 10 10      --- Prevulcanised kg. Free  70% - BCD: Nil2,3,4
IGST: 5%		 SAFTA: 5%
4001 10 20      --- Other than prevulcanised kg. Free  70% - BCD: Nil2,3,4
IGST: 5%		 SAFTA: 5%
  - Natural rubber in other forms :            
4001 21 00      -- Smoked sheets kg. Free  25% or - Rs.30 per kg. - BCD: Nil2,3,4
IGST: 5%		 SAFTA: 5%
4001 22 00      -- Technically specified natural rubber (TSNR) kg. Free  25% or - Rs.30 per kg. - BCD: Nil2,3,4
IGST: 5%		 SAFTA: 5%
4001 29      -- Other :            
4001 29 10           --- Hevea  kg. Free  25% or - Rs.30 per kg. - BCD: Nil2,3,4
IGST: 5%		 SAFTA: 5%
4001 29 20           --- Pale crepe  kg. Free  25% or - Rs.30 per kg. - BCD: Nil2,3,4
IGST: 5%		 SAFTA: 5%
4001 29 30           --- Estate brown crepe kg. Free  25% or - Rs.30 per kg. - BCD: Nil2,3,4
IGST: 5%		 SAFTA: 5%
4001 29 40           --- Oil extended natural rubber kg. Free  25% or - Rs.30 per kg. - BCD: Nil2,3,4
IGST: 5%		 SAFTA: 5%
4001 29 90           --- Other kg. Free  25% or - Rs.30 per kg. - BCD: Nil2,3,4
IGST: 5%		 SAFTA: 5%
4001 30 00 - Balata, gutta-percha , guayule, chicle and similar natural gums kg. Free  10% - BCD: Nil2,3,4
IGST: 5%		 UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
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

            
  - Styrene-butadiene rubber  (SBR); carboxylated styrene-butadiene rubber (XSBR) :            
4002 11 00      -- Latex kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil
4002 19      -- Other :            
4002 19 10           --- Oil extended styrene butadiene rubber kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4002 19 20           --- Styrene butadiene rubber with styrene content exceeding 50% kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4002 19 30           --- Styrene butadiene styrene oil bound copolymer kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4002 19 90           --- Other kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4002 20 00 - Butadiene rubber (BR) kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: 7.50%
  - Isobutene-isoprene (butyl) rubber  (IIR); halo-isobutene-isoprene rubber (CIIR or BIIR) :            
4002 31 00      -- Isobutene-isoprene (butyl) rubber (IIR) kg. Free 10% - BCD: Nil2,3,4
IGST: 18%
ADD:
N/N 17/2024  upto 26.09.2029
UAE: 4%
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4002 39 00      -- Other kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
  - Chlorprene (Chlorobutadiene) rubber  (CR) :            
4002 41 00      -- Latex kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4002 49 00      -- Other kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
  - Acrylonitrile-butadiene rubber  (NBR) :            
4002 51 00      -- Latex kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4002 59 00      -- Other kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
4002 60 00 - Isoprene rubber (IR) kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4002 70 00 - Ethylene-propylene-non-conjugated diene rubber (EPDM)  kg. Free 10% - BCD: 7.5%1
IGST: 18%		 UAE: 4%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Singapore: 3.75%
4002 80 - Mixtures of any product of heading 40 01 with any product of this heading :            
4002 80 10      --- Latex kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4002 80 20      --- Chemically modified form of natural rubber including graft rubber kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4002 80 90      --- Other kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
  - Other :            
4002 91 00      -- Latex kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4002 99      -- Other :            
4002 99 10           --- Factice (rubber substitute derived from oil) kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4002 99 20      -- Tread rubber compound, cushion compound, cushion gum and tread gum for resoling or repairing or retreading rubber tyres kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4002 99 90           --- Other kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4003 00 00 RECLAIMED RUBBER IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP kg. Free  10% - BCD: Nil2,3,4
IGST: 18%		 Malaysia: 5%
Australia: Nil
SAFTA: 5%
4004 00 00 WASTE, PARINGS AND SCRAP OF RUBBER (OTHER THAN HARD RUBBER) AND POWDERS AND GRANULES OBTAINED THEREFROM kg. Restricted  10% - BCD: Nil2,3,4
IGST: 5%		 UAE: 7%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4005 COMPOUNDED RUBBER, UNVULCANISED, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP            
4005 10 00 - Compounded with carbon black or silica kg. Free 25% or Rs. 30 per kg., whichever is lower - BCD: Nil2,3,4
IGST: 18%		 UAE: 7%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4005 20 - Solutions; dispersions other than those of sub-heading 4005 10 :            
4005 20 10      --- Can sealing compound kg. Free 25% or Rs. 30 per kg., whichever is lower - BCD: Nil2,3,4
IGST: 18%		 UAE: 7%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4005 20 90      --- Other kg. Free 25% or Rs. 30 per kg., whichever is lower - BCD: Nil2,3,4
IGST: 18%		 UAE: 7%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
  - Other :            
4005 91      -- Plates, sheets and strip:            
4005 91 10           --- Hospital sheeting kg. Free 25% or Rs. 30 per kg., whichever is lower - BCD: Nil2,3,4
IGST: 18%		 UAE: 7%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4005 91 90           --- Other kg. Free 25% or Rs. 30 per kg., whichever is lower - BCD: Nil2,3,4
IGST: 18%		 UAE: 7%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4005 99      -- Other :            
4005 99 10           --- Granules of unvulcanised natural or  synthetic rubber, compounded, ready for vulcanisation kg. Free 25% or Rs. 30 per kg., whichever is lower - BCD: Nil2,3,4
IGST: 18%		 UAE: 7%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4005 99 90           --- Other kg. Free 25% or Rs. 30 per kg., whichever is lower - BCD: Nil2,3,4
IGST: 18%		 UAE: 7%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4006 OTHER FORMS (FOR EXAMPLE, RODS, TUBES AND PROFILE SHAPES) AND ARTICLES (FOR EXAMPLE, DISCS AND RINGS), OF UNVULCANISED RUBBER            
4006 10 00 - “Camel-back” strips for retreading rubber tyres kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 7%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4006 90 - Other :            
4006 90 10      --- Thread, not covered kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 7%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4006 90 90      --- Other kg.   10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 7%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4007 VULCANISED RUBBER THREAD AND CORD            
4007 00 - Vulcanised rubber thread and cord:            
4007 00 10      --- Thread, not covered kg. Free 10% - BCD: Nil2,3,4
IGST: 12%/18%		 UAE: 7%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4007 00 20      --- Cord, not covered kg. Free 10% - BCD: Nil2,3,4
IGST: 12%/18%		 UAE: 7%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4007 00 90      --- Other kg. Free 10% - BCD: Nil2,3,4
IGST: 12%/18%		 UAE: 7%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil
4008 PLATES, SHEETS, STRIP, RODS AND PROFILE SHAPES, OF VULCANISED RUBBER OTHER THAN HARD RUBBER            
  - Of cellular rubber :            
4008 11      -- Plates, sheets and strip :            
4008 11 10           --- Of micro-cellular rubber kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 7%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4008 11 90           --- Other kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 7%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4008 19      -- Other :            
4008 19 10           --- Blocks of micro-cellular rubber but not of latex foam sponge, used in the manufacture of soles, heels or soles and heels combined, for footwear kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 Malaysia: 5%
SAFTA: 5%
4008 19 90           --- Other kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 Malaysia: 5%
SAFTA: 5%
  - Of non-cellular rubber:            
4008 21      -- Plates, sheets and strip :            
4008 21 10           --- Used in the manufacture of soles, heels or soles and heels combined, for footwear kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 7%
Japan: Nil
SAFTA: 5%
Korea: Nil
4008 21 20

          --- For resoling or repairing or retreading rubber tyres

 kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 7%
Japan: Nil
SAFTA: 5%
Korea: Nil
4008 21 90           --- Other kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 7%
Japan: Nil
SAFTA: 5%
Korea: Nil
4008 29      -- Other :            
4008 29 10           --- Rubber sheets and resin rubber sheets for soles and heels kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 Malaysia: 5%
SAFTA: 5%
4008 29 20           --- Blocks used in the manufacture of soles, heels or soles and heels combined, for footwear kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 Malaysia: 5%
SAFTA: 5%
4008 29 30           --- Latex foam sponge kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 Malaysia: 5%
SAFTA: 5%
4008 29 40           --- Tread rubber and tread packing strip for resoling or repairing or retreading rubber tyres kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 Malaysia: 5%
SAFTA: 5%
4008 29 90           --- Other kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 Malaysia: 5%
SAFTA: 5%
4009 TUBES, PIPES AND HOSES, OF VULCANISED RUBBER OTHER THAN HARD RUBBER, WITH OR WITHOUT THEIR FITTINGS (FOR EXAMPLE, JOINTS, ELBOWS, FLANGES)            
  - Not reinforced or otherwise combined with other materials :            
4009 11 00      -- Without fittings kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4009 12 00      -- With fittings kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil
  - Reinforced or otherwise combined only with metal:            
4009 21 00      -- Without fittings kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 4%
Malaysia: Nil
SAFTA: 5%
Singapore: Nil
4009 22 00      -- With fittings kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil
  - Reinforced or otherwise combined only with textile materials :            
4009 31 00      -- Without fittings kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 Malaysia: 5%
SAFTA: 5%
4009 32 00      -- With fittings kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil
  - Reinforced or otherwise combined with other materials :            
4009 41 00      -- Without fittings kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 Malaysia: 5%
SAFTA: 5%
Singapore: Nil
4009 42 00      -- With fittings kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 Malaysia: 5%
SAFTA: 5%
Korea: 6.25%
4010 CONVEYOR OR TRANSMISSION BELTS  OR BELTING OF VULCANISED RUBBER            
  - Conveyor belts or belting :            
4010 11      -- Reinforced only with metal :            
4010 11 10           --- Where the rubber compound content is less than 25% by weight kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4010 11 90           --- Other kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4010 12      -- Reinforced only with textile materials :            
4010 12 10           --- Where the rubber compound content is less than 25% by weight kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4010 12 90           --- Other kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4010 19      -- Other :            
4010 19 10           --- Where the rubber compound content is less than 25% by weight kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4010 19 90           --- Other kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
  - Transmission belts or belting :            
4010 31      -- Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm:            
4010 31 10           --- Where the rubber compound content is less than 25% by weight kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Singapore: Nil
4010 31 90           --- Other kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 4%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Singapore: Nil
4010 32

     -- Endless transmission belts of trapezoidal cross- section (V-belts), other than V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm :

            
4010 32 10

          --- Where the rubber compound content is less than 25% by weight

 kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 Malaysia: 5%
SAFTA: 5%
Singapore: Nil
4010 32 90           --- Other kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 Malaysia: 5%
SAFTA: 5%
Singapore: Nil
4010 33      -- Endless transmission belts of trapezoidal crosssection (V-belts), V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm:            
4010 33 10           --- Where the rubber compound content is less than 25% by weight kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil
4010 33 90           --- Other kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil
4010 34      -- Endless transmission belts of trapezoidal crosssection (V-belts), other than V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm :            
4010 34 10           --- Where the rubber compound content is less than 25% by weight kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 4%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4010 34 90           --- Other kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 4%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4010 35      -- Endless synchronous belts of an outside circumference exceeding 60 cm but not exceeding 150 cm :            
4010 35 10           --- Where the rubber compound content is less than 25% by weight kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 4%
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil
4010 35 90           --- Other kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 4%
Malaysia: 5%
SAFTA: 5%
Korea: Nil
Singapore: Nil
4010 36      -- Endless synchronous belts of an outside circumference exceeding 150 cm but not exceeding 198 cm :            
4010 36 10           --- Where the rubber compound content is less than 25% by weight kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil
4010 36 90           --- Other kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil
4010 39      -- Other :            
            --- Where the rubber compound content is less than 25% by weight :            
4010 39 11                ---- Endless flat belt kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil
4010 39 12                ---- Ply belting kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil
4010 39 19                ---- Other kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil
            --- Other:            
4010 39 91                ---- Endless flat belt kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil
4010 39 92                ---- Ply belting kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil
4010 39 99                ---- Other kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil
4011 NEW PNEUMATIC TYRES, OF RUBBER            
4011 10 - Of a kind used on motor cars (including station wagons and racing cars) :            
4011 10 10      --- Radials u Restricted  15% - BCD: Nil2,3,4
IGST: 5%/18%/28%		 Malaysia: 5%
SAFTA: 5%
4011 10 90      --- Other u Restricted  10% - BCD: Nil2,3,4
IGST: 5%/18%/28%		 Singapore: Nil
Malaysia: 5%
SAFTA: 5%
4011 20 - Of a kind used on buses or lorries :            
4011 20 10      --- Radials u Restricted  15% - BCD: Nil2,3,4
IGST: 5%/18%/28%
CVD:
N/N 03/2024  upto 18.07.2029
N/N 01/2019  upto 23.07.2024
Malaysia: 5%
SAFTA: 5%
4011 20 90      --- Other u Restricted  10% - BCD: Nil2,3,4
IGST: 5%/18%/28%		 Singapore: Nil
Malaysia: 5%
SAFTA: 5%
4011 30 00 - Of a kind used on aircraft u Free 2.5% - BCD: 2.5%
IGST: 5%
 AIDC: 0.5%
SWS: NIL		 Singapore: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
4011 40 - Of a kind used on motor cycles :            
4011 40 10      --- For motor cycles u Restricted  10% - BCD: Nil2,3,4
IGST: 5%/18%/28%		 Singapore: Nil
Malaysia: 5%
SAFTA: 5%
4011 40 20      --- For motor scooters u Restricted  10% - BCD: Nil2,3,4
IGST: 5%/18%/28%		 Singapore: Nil
Malaysia: 5%
SAFTA: 5%
4011 40 90      --- Other u Restricted 10% - BCD: Nil2,3,4
IGST: 5%/18%/28%		 Singapore: Nil
Malaysia: 5%
SAFTA: 5%
4011 50 - Of a kind used on bicycles :            
4011 50 10      --- Multi-cellular polyurethane (MCP) tubeless tyres u Restricted 10% - BCD: Nil2,3,4
IGST: 5%/18%/28%		 Singapore: Nil
Malaysia: 5%
SAFTA: 5%
4011 50 90      --- Other u Restricted 10% - BCD: Nil2,3,4
IGST: 5%/18%/28%		 Malaysia: 5%
SAFTA: 5%
4011 70 00 - Of a kind used on agricultural or forestry vehicles and machines u Free 10% - BCD: Nil2,3,4
IGST: 18%		 Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4011 80 00 - Of a kind used on construction, mining or industrial handling vehicles and machines u Free 10% - BCD: Nil2,3,4
IGST: 5%/18%/28%
CVD:
N/N 03/2024  upto 18.07.2029
Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4011 90 00 - Other u Free 10% - BCD: Nil2,3,4
IGST: 5%/18%/28%		 Singapore: Nil
UAE: 4%
Chile: 80%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4012 RETREADED OR USED PNEUMATIC TYRES OF RUBBER, SOLID OR CUSHION TYRES, TYRE TREADS AND TYRE FLAPS, OF RUBBER            
  - Retreaded tyres :            
4012 11 00      -- Of a kind used on motor cars (including station wagons and racing cars) u Restricted  10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 4%
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4012 12 00      -- Of a kind used on buses or lorries u Restricted  10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 7%
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4012 13 00      -- Of a kind used on aircraft u Restricted  10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4012 19      -- Other :            
4012 19 10           --- For two wheelers u Restricted  10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 4%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4012 19 90           --- Other u Restricted  10% - BCD: Nil2,3,4
IGST: 18%		 UAE: 4%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4012 20 - Used pneumatic tyres :            
4012 20 10      --- For buses, lorries and earth moving equipments including light commercial vehicles u Restricted  10% - BCD: Nil2,3,4
IGST: 18%		 Malaysia: 5%
SAFTA: 5%
4012 20 20      --- For passenger automobile vehicles, including two wheelers, three wheelers and personal type vehicles u Restricted  10% - BCD: Nil2,3,4
IGST: 18%		 Malaysia: 5%
SAFTA: 5%
4012 20 90      --- Other u Free 10% - BCD: Nil2,3,4
IGST: 18%		 Malaysia: 5%
SAFTA: 5%
4012 90 - Other :            
4012 90 10      --- Solid rubber tyres for motor vehicles kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 Singapore: Nil
UAE: 7%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4012 90 20      --- Solid rubber tyres for other vehicles kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 Singapore: Nil
UAE: 7%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4012 90 30      --- Tyres with metal framework kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 Singapore: Nil
UAE: 7%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
       --- Tyre flaps :            
4012 90 41           ---- Of a kind used in two-wheeled and three-wheeled motor vehicles kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 Singapore: Nil
UAE: 7%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4012 90 49           ---- Other kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 Singapore: Nil
UAE: 7%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4012 90 50      --- Tyre treads, interchangeable kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 Singapore: Nil
UAE: 7%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4012 90 90      --- Other kg. Free 10% - BCD: Nil2,3,4
IGST: 18%		 Singapore: Nil
UAE: 7%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4013 INNER TUBES, OF RUBBER            
4013 10 - Of a kind used on motor cars (including station wagons and racing cars), buses or lorries :            
4013 10 10      --- For motor cars u Free  10% - BCD: Nil2,3,4
IGST: 5%/18%		 Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4013 10 20      --- For lorries and buses u Free  10% - BCD: Nil2,3,4
IGST: 5%/18%		 Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4013 20 00 - Of a kind used on bicycles u Free 10% - BCD: Nil2,3,4
IGST: 5%/18%		 UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4013 90 - Other :            
4013 90 10           --- For aircraft u Free  10% - BCD: Nil2,3,4
IGST: 5%/18%		 Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4013 90 20           --- For motor cycle u Free 10% - BCD: Nil2,3,4
IGST: 5%/18%		 Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4013 90 30           --- For off the road vehicles, not elsewhere specified or included u Free 10% - BCD: Nil2,3,4
IGST: 5%/18%		 Singapore: Nil
UAE: 6%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
       -- For tractors :            
4013 90 41                ---- Rear tyres u Free 10% - BCD: Nil2,3,4
IGST: 5%/18%		 Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4013 90 49                ---- Other u Free 10% - BCD: Nil2,3,4
IGST: 18%		 Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4013 90 50           --- Of a kind used in tyres of cycle rickshaws and three-wheeled powered cycle-rickshaws u Free 10% - BCD: Nil2,3,4
IGST: 5%/18%		 Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4013 90 90           --- Other u Free 10% - BCD: Nil2,3,4
IGST: 5%/18%		 Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4014 HYGIENIC OR PHARMACEUTICAL ARTICLES (INCLUDING TEATS), OF VULCANISED RUBBER OTHER THAN HARD RUBBER, WITH OR WITHOUT FITTINGS OF HARD RUBBER            
4014 10 - Sheath contraceptives :            
4014 10 10      --- Rubber contraceptives, male (condoms) kg. Free 10% - BCD: Nil2,3,4
IGST: 12%/18%/NIL		 Korea: Nil
Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
4014 10 20      --- Rubber contraceptives, female (diaphragms), such as cervical caps kg. Free 10% - BCD: Nil2,3,4
IGST: 12%/18%/NIL		 Korea: Nil
Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
4014 90 - Other :            
4014 90 10      --- Hot water bottles kg. Free 10% - BCD: Nil2,3,4
IGST: 12%/18%/NIL		 UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil
4014 90 20      --- Ice bags kg. Free 10% - BCD: Nil2,3,4
IGST: 12%/18%/NIL		 UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil
4014 90 30      --- Feeding bottle nipples kg. Free 10% - BCD: Nil2,3,4
IGST: 12%/18%/NIL		 UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil
4014 90 90      --- Other kg. Free 10% - BCD: Nil2,3,4
IGST: 12%/18%/NIL		 UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil
4015 ARTICLES OF APPAREL AND CLOTHING ACCESSORIES (INCLUDING GLOVES, MITTENS AND MITTS) FOR ALL PURPOSES, OF VULCANISED RUBBER OTHER THAN HARD RUBBER            
  - Gloves, mittens and mitts:            
4015 12 00      -- Of a kind used for medical, surgical, dental or veterinary purposes pa Free 10% - BCD: Nil2,3,4
IGST: 12%/18%		 UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
Singapore: Nil
4015 19 00      -- Other pa Free 10% - BCD: Nil2,3,4
IGST: 12%/18%		 Singapore: Nil
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4015 90 - Other :            
4015 90 10      --- Rubber apron pa Free 10% - BCD: Nil2,3,4
IGST: 12%/18%		 Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4015 90 20      --- Labels kg. Free 10% - BCD: Nil2,3,4
IGST: 12%/18%		 Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4015 90 30      --- Industrial gloves pa Free 10% - BCD: Nil2,3,4
IGST: 12%/18%		 Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
       --- Other:            
4015 90 91      --- Diving suits kg. Free 10% - BCD: Nil2,3,4
IGST: 12%/18%		 Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4015 90 99      --- Other kg. Free 10% - BCD: Nil2,3,4
IGST: 12%/18%		 Singapore: Nil
UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4016 OTHER ARTICLES OF VULCANISED RUBBER OTHER THAN HARD RUBBER            
4016 10 00 - Of cellular rubber kg. Free 10% - BCD: Nil2,3,4
IGST: 5%/12%/18%		 UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
  - Other :            
4016 91 00      -- Floor coverings and mats kg. Free 10% - BCD: Nil2,3,4
IGST: 5%/12%/18%		 UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4016 92 00      -- Erasers kg. Free 10% - BCD: Nil2,3,4
IGST: 5%/12%/18%		 UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4016 93      -- Gaskets, washers and other seals :            
4016 93 10           --- Patches for puncture repair of self-vulcanising rubber or a rubber backing kg. Free 10% - BCD: Nil2,3,4
IGST: 5%/12%/18%		 Japan: Nil
Malaysia: 5%
SAFTA: 5%
4016 93 20           --- Rubber rings (O-ring) kg. Free 10% - BCD: Nil2,3,4
IGST: 5%/12%/18%		 Japan: Nil
Malaysia: 5%
SAFTA: 5%
4016 93 30           --- Rubber seals (Oil seals and the like) kg. Free 10% - BCD: Nil2,3,4
IGST: 5%/12%/18%		 Japan: Nil
Malaysia: 5%
SAFTA: 5%
4016 93 40           --- Gaskets kg. Free 10% - BCD: Nil2,3,4
IGST: 5%/12%/18%		 Japan: Nil
Malaysia: 5%
SAFTA: 5%
4016 93 50           --- Washers kg. Free 10% - BCD: Nil2,3,4
IGST: 5%/12%/18%		 Japan: Nil
Malaysia: 5%
SAFTA: 5%
4016 93 60           --- Plugs kg. Free 10% - BCD: Nil2,3,4
IGST: 5%/12%/18%		 Malaysia: 5%
SAFTA: 5%
4016 93 90           --- Other kg. Free 10% - BCD: Nil2,3,4
IGST: 5%/12%/18%		 Japan: Nil
Malaysia: 5%
SAFTA: 5%
4016 94 00      -- Boat or dock fenders, whether or not inflatable kg. Free 10% - BCD: Nil2,3,4
IGST: 5%/12%/18%		 UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4016 95      -- Other inflatable articles:            
4016 95 10           --- Air mattresses kg. Free 10% - BCD: Nil2,3,4
IGST: 5%/12%/18%		 UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4016 95 90           --- Other kg. Free 20% - BCD: 10%
IGST: 5%/12%/18%		 UAE: 8%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4016 99      -- Other :            
4016 99 10           --- Rubber cots for textile industry kg. Free 10% - BCD: Nil2,3,4
IGST: 5%/12%/18%		 UAE: 4%
Chile: 80%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4016 99 20           --- Rubber bands kg. Free 10% - BCD: Nil2,3,4
IGST: 5%/12%/18%		 UAE: 4%
Chile: 80%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4016 99 30           --- Rubber threads kg. Free 10% - BCD: Nil2,3,4
IGST: 5%/12%/18%		 UAE: 4%
Chile: 80%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4016 99 40           --- Rubber blankets kg. Free 10% - BCD: Nil2,3,4
IGST: 5%/12%/18%		 UAE: 7%
Chile: 80%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4016 99 50           --- Rubber cushions kg. Free 10% - BCD: Nil2,3,4
IGST: 5%/12%/18%		 UAE: 7%
Chile: 80%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4016 99 60           --- Rubber bushes kg. Free 10% - BCD: Nil2,3,4
IGST: 5%/12%/18%		 UAE: 7%
Chile: 80%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4016 99 70           --- Ear plug kg. Free 10% - BCD: Nil2,3,4
IGST: 5%/12%/18%		 UAE: 7%
Chile: 80%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4016 99 80           --- Stoppers kg. Free 10% - BCD: Nil2,3,4
IGST: 5%/12%/18%		 UAE: 7%
Chile: 80%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
4016 99 90           --- The following goods for use in manufacture of cellular mobile phones, namely :-
(i) Microphone Rubber Case
(ii) Sensor Rubber Case/Sealing Gasket including sealing gaskets/cases from Rubbers like SBR, EPDM  , CR, CS, Silicone and all other individual rubbers or combination / combination of rubbers		 kg. Free 10% 1 BCD: 10%
IGST: 5%/12%/18%		 UAE: 14%
Chile: 80%
Japan: Nil
Malaysia: 5%
Singapore: 5%
SAFTA: 5%
Korea: Nil
4017 HARD RUBBER (FOR EXAMPLE, EBONITE) IN ALL FORMS, INCLUDING WASTE AND SCRAP; ARTICLES OF HARD RUBBER            
4017 00 - Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber:            
4017 00 10      --- Plates, sheets, rods and tubes of ebonite and vulcanite kg. Free 10% - BCD: Nil2,3,4
IGST: 5%/18%		 UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4017 00 20      --- Scrap, waste and powder of hardened rubber (ebonite and vulcanite) kg. Free 10% - BCD: Nil2,3,4
IGST: 5%/18%		 UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4017 00 30      --- Printers’ rollers kg. Free 10% - BCD: Nil2,3,4
IGST: 5%/18%		 UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4017 00 40      --- Textile rollers kg. Free 10% - BCD: Nil2,3,4
IGST: 5%/18%		 UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4017 00 50      --- Typewriters and cyclostyling rollers kg. Free 10% - BCD: Nil2,3,4
IGST: 5%/18%		 UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil
4017 00 90      --- Other kg. Free 10% - BCD: Nil2,3,4
IGST: 5%/18%		 UAE: 4%
Japan: Nil
Malaysia: Nil
Australia: Nil
SAFTA: 5%
Korea: Nil

Conditions

1. If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules,2022. (Vide:- Notification No.50/2017-Condition No- 9)

2. If, -
(i) imported for servicing, repair or maintenance of aircraft, which is used for operating scheduled air transport service or the scheduled air cargo service, as the case may be; or
(ii) the parts are brought into India for servicing, repair or maintenance of an aircraft mentioned in clause (ii) of Condition No. 82
Explanation.- The expressions "scheduled air transport service" and "scheduled air cargo service" shall have the meanings respectively assigned to them in Condition No. 82  (Vide:- Notification No.50/2017-Condition No- 26)

3. If,-
(i)imported for servicing, repair or maintenance of aircraft imported or procured by Aero Club of India; or
(ii)imported for servicing, repair or maintenance of aircraft, which are used for flying training purposes or for operating non-scheduled (passenger) service or non-scheduled (charter) services;
(iii)imported for servicing, repair or maintenance of aircraft imported or procured by the Airports Authority of India for flight calibration purposes
(iv)the importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation that:-
(a) the imported goods shall be used for the specified purpose only; and
(b) he shall pay on demand, in the event of his failure to use the imported goods for the specified purpose, an amount equal to the duty payable on the said goods but for the exemption under this notification.
Explanation. - The expressions, "Aero Club of India", "operator", "non-scheduled (passenger) services" and "non-scheduled (charter) services" shall have the meanings respectively assigned to them in Condition No. 83 or 84. (Vide:- Notification No.50/2017-Condition No- 27)

4. If the importer furnishes a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Health and Family Welfare certifying that the goods are to be supplied free of cost for the National Filaria Control Programme or other Centrally sponsored programme against Filariasis. (Vide:- Notification No.50/2017-Condition No- 113)