Chapter 40 - Rubber and articles thereof

HS Code 40040000

Waste, Parings and Scrap of Rubber (Other Than Hard Rubber) and Powders and Granules Obtained Therefrom

Official tariff item: WASTE, PARINGS AND SCRAP OF RUBBER (OTHER THAN HARD RUBBER) AND POWDERS AND GRANULES OBTAINED THEREFROM

Current ICEGATE Duty Structure

Duty Component Rate
Basic Customs Duty (BCD) 10%
Agriculture Infrastructure and Development Cess (AIDC) 10%
Social Welfare Surcharge (SWS) 10% of BCD
Integrated GST (IGST) 18%

Source: ICEGATE Trade Guide on Imports. The table uses effective rates returned by ICEGATE where notification data is present. Actual payable duty can still depend on assessable value, preference claims, product-specific cesses, and shipment conditions.

Import Duty Calculator

Enter the assessable value (CIF value in rupees) to estimate the duty payable under HS 40040000 using the ICEGATE rates above.

This estimate applies the rates returned by the ICEGATE duty page, including effective notification rates and any listed safeguard rate represented above. It does not determine eligibility for preference claims, anti-dumping measures, or shipment-specific notification conditions.

Classification Note

Confirm the product's material, composition, function, and technical specifications against the complete ICEGATE tariff path before filing.

Common Customs Paperwork

  • Bill of Entry
  • Commercial Invoice
  • Packing List

These are the standard customs paperwork items, not a complete regulatory checklist for every product under this HS code.

Agency Checks To Verify

  • AS PER ITC HS IMPORT POLICY, IMPORT OF ITEM UNDER THIS CTI IS RESTRICTED HOWEVER IMPORT OF USED RUBBER TYRES WITH ONE CUT IN BEAD WIRE AND IMPORT OF USED RUBBER TUBES CUT IN TWO PIECES IS FREE.* IMPORT OF WASTES IS SUBJECT TO COMPLIANCE OF PARA 8(B) OF GEN. NOTES OF ITC(HS) IMPORT POLICY AND ALSO SUBJECT TO RULES 12 & 13 OF THE HAZARDOUS WASTE (MANAGEMENT & TRANSBOUNDRY MOVEMENT) RULES, 2016
  • Import of used rubber tyres with one cut in bead wire and import of used rubber tubes cut in two pieces, however, is free.

Common Product Examples

Waste, Parings and Scrap of Rubber (Other Than Hard Rubber) and Powders and Granules Obtained Therefrom

Other Codes in Chapter 40

40023100 Butyl rubber (IIR) Isobutene-isoprene (butyl) rubber in primary forms under tariff item 40023100. BCD 10% AIDC 10% IGST 18% 40011010 Prevulcanised Official Indian tariff item 40011010 covers Prevulcanised. It falls under heading 4001 for NATURAL RUBBER, BALATA, GUTTA-PERCHA, GUAYULE, CHICLE AND SIMILAR NATURAL GUMS, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP. BCD 70% AIDC 70% CESS Rs. 2000/tonne IGST 18% 40011020 Other Than Prevulcanised Official Indian tariff item 40011020 covers Other than prevulcanised. It falls under heading 4001 for NATURAL RUBBER, BALATA, GUTTA-PERCHA, GUAYULE, CHICLE AND SIMILAR NATURAL GUMS, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP. BCD 70% AIDC 70% CESS Rs. 2000/tonne IGST 18% 40012100 Smoked Sheets Official Indian tariff item 40012100 covers Smoked sheets. It falls under heading 4001 for NATURAL RUBBER, BALATA, GUTTA-PERCHA, GUAYULE, CHICLE AND SIMILAR NATURAL GUMS, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP. BCD 25% or Rs. 30 per kg, whichever is lower AIDC 25% or Rs. 30 per kg, whichever is lower CESS Rs. 2000/tonne IGST 18% 40012200 Technically Specified Natural Rubber (Tsnr) Official Indian tariff item 40012200 covers Technically specified natural rubber (TSNR). It falls under heading 4001 for NATURAL RUBBER, BALATA, GUTTA-PERCHA, GUAYULE, CHICLE AND SIMILAR NATURAL GUMS, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP. BCD 25% or Rs. 30 per kg, whichever is lower AIDC 25% or Rs. 30 per kg, whichever is lower CESS Rs. 2000/tonne IGST 18% 40012910 Hevea Official Indian tariff item 40012910 covers Hevea. It falls under heading 4001 for NATURAL RUBBER, BALATA, GUTTA-PERCHA, GUAYULE, CHICLE AND SIMILAR NATURAL GUMS, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP. BCD 25% or Rs. 30 per kg, whichever is lower AIDC 25% or Rs. 30 per kg, whichever is lower CESS Rs. 2000/tonne IGST 18% 40012920 Pale Crepe Official Indian tariff item 40012920 covers Pale crepe. It falls under heading 4001 for NATURAL RUBBER, BALATA, GUTTA-PERCHA, GUAYULE, CHICLE AND SIMILAR NATURAL GUMS, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP. BCD 25% or Rs. 30 per kg, whichever is lower AIDC 25% or Rs. 30 per kg, whichever is lower CESS Rs. 2000/tonne IGST 18% 40012930 Estate Brown Crepe Official Indian tariff item 40012930 covers Estate brown crepe. It falls under heading 4001 for NATURAL RUBBER, BALATA, GUTTA-PERCHA, GUAYULE, CHICLE AND SIMILAR NATURAL GUMS, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP. BCD 25% or Rs. 30 per kg, whichever is lower AIDC 25% or Rs. 30 per kg, whichever is lower CESS Rs. 2000/tonne IGST 18% 40012940 Oil Extended Natural Rubber Official Indian tariff item 40012940 covers Oil extended natural rubber. It falls under heading 4001 for NATURAL RUBBER, BALATA, GUTTA-PERCHA, GUAYULE, CHICLE AND SIMILAR NATURAL GUMS, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP. BCD 25% or Rs. 30 per kg, whichever is lower AIDC 25% or Rs. 30 per kg, whichever is lower CESS Rs. 2000/tonne IGST 18% 40012990 Natural Rubber In Other Forms - Other Official Indian tariff item 40012990 covers Other. It falls under heading 4001 for NATURAL RUBBER, BALATA, GUTTA-PERCHA, GUAYULE, CHICLE AND SIMILAR NATURAL GUMS, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP. BCD 25% or Rs. 30 per kg, whichever is lower AIDC 25% or Rs. 30 per kg, whichever is lower CESS Rs. 2000/tonne IGST 18% 40013000 Balata, Gutta-Percha, Guayule, Chicle and Similar Natural Gums Official Indian tariff item 40013000 covers Balata, gutta-percha, guayule, chicle and similar natural gums. It falls under heading 4001 for NATURAL RUBBER, BALATA, GUTTA-PERCHA, GUAYULE, CHICLE AND SIMILAR NATURAL GUMS, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP. BCD 10% AIDC 10% CESS Rs. 2000/tonne IGST 18% 40021100 Latex Official Indian tariff item 40021100 covers Latex. It falls under heading 4002 for 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. BCD 10% AIDC 10% IGST 18%