Chapter 40

Tariff Item 

Description of article

Unit

Rate of duty

 

 

 

Standard

Preferential Areas

(1)

(2) 

(3)

(4)

(5)

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.

70%

-

4001 10  20

--Other than prevulcanised

Kg.

70%

-

  

- Natural rubber in other forms : 

 

 

 

4001 21 00

--Smoked sheets  

Kg.

25%

-

4001 22 00

--Technically specified natural rubber (TSNR)  

Kg.

25%

-

4001 29  

--Other :

 

 

 

4001 29  10

--Hevea

Kg.

25%

-

4001 29  20

--Pale crepe

Kg.

25%

-

4001 29  30

--Estate brown crepe

Kg.

25%

-

4001 29  40

--Oil extended natural rubber

Kg.

25%

-

4001 29  90

--Other

Kg.

25%

-

4001 30  00

-Balata, gutta-percha, guayule, chicle and similar natural gums  

Kg.

10%

-

4002   

Synthetic rubber, and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading No. 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.

10%

-

4002 19  

--Other :

 

 

 

4002 19 10

--Oil extended styrene butadine rubber

Kg.

10%

-

4002 19 20

--Styrene butadiene rubber with styrene content exceeding 50%

Kg.

10%

-

4002 19 30

--Stytene butadiene styrene oil bound copolymer

Kg.

10%

-

4002 19 90

--Other

Kg.

10%

-

4002 20 00

-Butadiene rubber (BR)  

Kg.

10%

-

  

--Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene rubber (CIIR or BIIR): 

 

 

 

4002 31 00 

-Isobutene-isoprene (butyl) rubber (IIR)  

Kg.

10%

-

4002 39 00 

--Other  

Kg.

10%

-

  

-Chloroprene (chlorobutadiene) rubber (CR): 

 

 

 

4002 41 00

--Latex  

Kg.

10%

-

4002 49 00  

--Other  

Kg.

10%

-

  

-Acrylonitrile-butadiene rubber (NBR): 

 

 

 

4002 51 00

--Latex  

Kg.

10%

-

4002 59 00 

--Other  

Kg.

10%

-

4002 60 00

-Isoprene rubber (IR)  

Kg.

10%

-

4002 70 00 

-Ethylene-propylene-non-conjugated diene rubber (EPDM)  

Kg.

10%

-

4002 80  

-Mixtures of any product of heading No. 4001 with any product of this heading :

 

 

 

4002 80 10

--Latex

Kg.

10%

-

4002 80 20

--Chemically modified form of natural rubber including graft rubber

Kg.

10%

-

4002 80 90

--Other

Kg.

10%

-

  

-Other: 

 

 

 

4002 91 00  

--Latex  

Kg.

10%

-

4002 99  

--Other  

 

 

 

4002 99 10

--Factie (rubber substitute derived from oil)

Kg.

10%

-

4002 99 20

--Tread rubber compound, cushion compound, cushion gum and tread gum for resoling or repairing or retreading rubber tyres

Kg.

10%

-

4002 99 90

--Other

Kg.

10%

-

4003 00 00

Reclaimed rubber in primary forms or in plates, sheets or strip  

Kg.

10%

-

4004 00 00

Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom 

Kg.

10%

-

4005   

Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip  

 

 

 

4005 10 00

-Compounded with carbon black or silica 

Kg.

10%

-

4005 20  

-Solutions; dispersions other than those of sub-heading No. 400510  :

 

 

 

4005 20 10

--Can sealing compound

Kg.

10%

-

4005 20  90

--Other

Kg.

10%

-

  

-Other: 

 

 

 

4005 91  

--Plates , sheets and strip :

 

 

 

4005 91 10

--Hospital sheeting

Kg.

10%

-

4005 91 90

--Other

Kg.

10%

-

4005 99  

--Other:  

 

 

-

4005 99 10

--Granules of unvulcanised natural or synthetic rubber, compounded, ready for vulcanisation

Kg.

10%

-

4005 99 90

--Other

Kg.

10%

-

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.

10%

-

4006 90  

- Other  

 

 

 

4006 90 10

--Thread, not covered

Kg.

10%

-

4006 90 90

--Other

Kg.

10%

-

4007 

Vulcanised rubber thread and cord 

 

 

 

4007 00 

--Vulcanised rubber thread and cord :

 

 

 

4007 00 10

--Thread, not covered

Kg.

10%

-

4007 00 20

--Cord, not covered

Kg.

10%

-

4007 00 90

--Other

Kg.

10%

-

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.

10%

-

4008 11 90

--Other

Kg.

10%

-

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.

10%

-

4008 19 90

--Other

Kg.

10%

-

  

-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.

10%

-

4008 21 20

--For resoling or repairing or retreading rubber tyres

Kg.

10%

-

4008 21 90

--Other

Kg.

10%

-

4008 29

--Other : 

 

 

 

4008 29 10

--Rubber sheets and resin rubber sheets for soles and heels

Kg.

10%

-

4008 29 20

--Blocks used in the manufacture of soles, heels or soles and heels combined, for footwear

Kg.

10%

-

4008 29 30

--Latex foam sponge

Kg.

10%

-

4008 29 40

--Tread rubber and tread packing strip for resoling or repairing or retreading rubber tyres

Kg.

10%

-

4008 29 90

--Other

Kg.

10%

-

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.

10%

-

4009 12 00

--With fittings

Kg.

10%

-

 

- Reinforced or otherwise combined only with metal :

 

 

 

4009 21 00

--Without fittings

Kg.

10%

-

4009 22 00

--With fittings

Kg.

10%

-

 

- Reinforced or otherwise combined only with textile materials :  

 

 

 

4009 31 00

--Without fittings

Kg.

10%

-

4009 32 00

--With fittings

Kg.

10%

-

 

- Reinforced or otherwise combined with other materials :

 

 

 

4009 41 00

--Without fittings

Kg.

10%

-

4009 42 00

--With fittings

Kg.

10%

-

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.

10%

-

4010 11 90

--Other

Kg.

10%

-

4010 12  

-- Reinforced only with textile materials : 

 

 

 

4010 12 10

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

Kg.

10%

-

4010 12 90

--Other

Kg.

10%

-

4010 19  

--Other:  

 

 

 

4010 19 10

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

Kg.

10%

-

4010 19 90

--Other

Kg.

10%

-

  

- Transmission belts or belting : 

 

 

 

4010 31  

-- Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 180 cm but not exceeding  240cm :

 

 

 

4010 31 10

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

Kg.

10%

-

4010 31 90

--Other

kg.

10%

-

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  180cm :

 

 

 

4010 32 10

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

Kg.

10%

-

4010 32 90

--Other

Kg.

10%

-

4010 33  

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

 

 

 

4010 33 10

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

Kg.

10%

-

4010 33 90

--Other

Kg.

10%

-

4010 34

Endless transmission belts of trapezoidal cross-section (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.

10%

-

4010 34 90

--Other

Kg.

10%

-

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.

10%

-

4010 35 90

--Other

Kg.

10%

-

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.

10%

-

4010 36 90

-Other

Kg.

10%

-

4010 39

---Other :

 

 

 

 

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

 

 

 

4010 39 11

--Endless flat belt

Kg.

10%

-

4010 39 12

--Ply belting

Kg.

10%

-

4010 39 19

Other

kg.

10%

-

 

-Other  :

 

 

 

4010 39 91

- --Endless flat belt

Kg.

10%

-

4010 39 92

-   Ply belting

Kg.

10%

-

4010 39 99

--  Other

kg.

10%

-

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

2[15%]
old[10%]

-

4011 10 90

--Other

u

10%

-

4011 20   

- Of a kind used on buses or lorries : 

 

 

 

4011 20 10

--Radials

u

1[15%]
old[10%]

-

4011 20 90

--Other

u

10%

-

4011 30 00

- Of a kind used on aircraft  

u

3%

-

4011 40  

- Of a kind used on motorcycles : 

 

 

 

4011 40 10

--For motor cycles

u

10%

-

4011 40  20

--For motor scooters

u

10%

-

4011 40  90

--Other

u

10%

-

4011 50 

- Of a kind used on bicycles :

 

 

 

4011 50 10

--Multi-celluar polyurethane (MCP) tube-less tyres

u

10%

-

4011 50 90

--Other

u

10%

-

4011 70 00

--Of a kind used on agricultural or forestry vehicles and machines 

u

10%

-

4011 80 00

--Of a kind used on construction, mining  or industrial handling vehicles and machines

u

10%

-

4011 90 00

--Other

u

10%

-

4012    

Retreaded or used pneumatic tyres of rubber; Solid or cushion tyres, interchangeable 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

10%

-

4012 12 00

--Of a kind used on buses or lorries

u

10%

-

4012 13 00

--Of a kind used on aircraft

u

10%

-

4012 19

--Other :

 

 

 

4012 19 10

--For two wheelers

u

10%

-

4012 19 90

--Other

u

10%

-

4012 20  

- Used pneumatic tyres :  

 

 

 

4012 20 10

--For buses, lorries and earth moving equipments including light commercial vehicles

u

10%

-

4012 20 20

--For passenger automobile vehicles, including two wheelers, three wheelers and personal type vehicles

u

10%

-

4012 20 90

--Other

u

10%

-

4012 90  

-Other :

 

 

 

4012 90 10

--Solid rubber tyres for motor vehicles

Kg.

10%

-

4012 90 20

--Solid rubber tyres for other vehicles

kg.

10%

-

4012 90 30

--Tyres with metal frame work

Kg.

10%

-

 

--Tyre flaps :

 

 

 

4012 90 41

--Of a kind used in two-wheeled and three wheeled motor vehicles

Kg.

10%

-

4012 90 49

--Other

Kg.

10%

-

4012 90 50

--Tyre treads, interchangeable

Kg.

10%

-

4012 90 90

--Other

Kg.

10%

-

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

10%

-

4013 10 20

--For lorries and buses

u

10%

-

4013 20 00

- Of a kind used on bicycles  

u

10%

-

4013 90  

- Other:  

 

 

 

4013 90 10

--For aircraft

u

10%

-

4013 90 20

--For motor cycle

u

10%

-

4013 90 30

--For off the road vehicles, not elsewhere specified or included

u

10%

-

 

--For tractors :

 

 

 

4013 90 41

--Rear tyres

u

10%

-

4013 90 49

--Other

u

10%

-

4013 90 50

--Of a kind used in tyres of cycle rickshaws and three-wheeled powered cycle-rickshaws

u

10%

-

4013 90 90

--Other

u

10%

-

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.

10%

-

4014 10  20

--Rubber contraceptives, female (diaphragms), such as cervical caps

kg.

10%

-

4014 90  

- Other :

 

 

 

4014 90 10

--Hot water bottles

Kg.

10%

-

4014 90 20

--Ice bags

kg.

10%

-

4014 90 30

--Feeding bottle nipples

Kg.

10%

-

4014 90 90

--Other

Kg.

10%

-

4015   

Articles of apparel and clothing accessories (including gloves), for all purposes, of vulcanised rubber other than hard rubber 

 

 

 

  

- Gloves. mittens and mitts : 

 

 

 

4015 11 00  

--Surgical  

pa

10%

-

4015 19 00

--Other  

pa

10%

-

4015 90  

- Other :  

 

 

 

4015 90 10

--Rubber apron

pa

10%

-

4015 90 20

--Labels

Kg.

10%

-

4015 90 30

--Industrial gloves

pa

10%

-

 

--Other :

 

 

 

4015 90 91

--Diving suits

Kg.

10%

-

4015 90 99

--Other

Kg.

10%

-

4016   

Other articles of vulcanised rubber other than hard rubber 

 

 

 

4016 10 00

- Of cellular rubber  

Kg.

10%

-

  

-Other: 

 

 

 

4016 91 00 

-- Floor coverings and mats  

Kg.

10%

-

4016 92 00

--Erasers 

Kg.

10%

-

4016 93  

-- Gaskets, washers and other seals :  

 

 

 

4016 93 10

--Patches for puncture repair of self-vulcanising rubber or a rubber backing

Kg.

10%

-

4016 93 20

--Rubber rings (O-ring)

Kg.

10%

-

4016 93 30

--Rubber seals (Oil seals and the like)

Kg.

10%

-

4016 93 40

--Gaskets

Kg.

10%

-

4016 93 50

--Washers

Kg.

10%

-

4016 93 60

--Plugs

Kg.

10%

-

4016 93 90

--Other

Kg.

10%

-

4016 94 00 

-- Boat or dock fenders, whether or not inflatable  

Kg.

10%

-

4016 95  

--Other inflatable articles :

 

 

 

4016 95 10

--Air mattresses

Kg.

10%

-

4016 95 90

--Other

Kg.

20%

-

4016 99  

--Other :

 

 

 

4016 99 10

--Rubber cots for textile industry

Kg.

10%

-

4016 99 20  

--Rubber bands

Kg.

10%

-

4016 99 30

--Rubber threads

Kg.

10%

-

4016 99 40

--Rubber blankets

Kg.

10%

-

4016 99 50

--Rubber cushions

Kg.

10%

-

4016 99 60

--Rubber bushes

Kg.

10%

-

4016 99 70

--Ear plug

Kg.

10%

-

4016 99 80

--Stoppers

Kg.

10%

-

4016 99 90

--Other

Kg.

20%

-

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.

10%

-

4017 00 20

--Scrap , waste and powder of hardened rubber (ebonite and vulcanite)

Kg.

10%

-

4017 00 30

--Printers rollers

Kg.

10%

-

4017 00 40

--Textile rollers

Kg.

10%

-

4017 00 50

--Typewriters and cyclostyling rollers

Kg.

10%

-

4017 00 90

--Other

Kg.

10%

-

1 Substituted Vide : Finance Bill 2018

2 Substituted Vide : Notification No. 67/2018-Cus Dated 26/09/2018

Duties

Effective rate of duty

Anti Dumping Duty

Countervailing Duty

Exemptions

General Exemption
 

Note:-Additional Duty exempted on all goods except (Petroleum Crude, Motor spirit known as petrol; High speed diesel; Aviation

Turbine Fuel; Liquefied natural gas and Natural Gas) w.e.f. 01.07.2017 vide Notification No.53/2017-cus. dated 30.06.2017.