Heading · Chapter 40 · Section VII, Plastics and articles thereof
HS 4002Synthetic rubber and factice derived form oils, in primary forms or in plates, sheets or strip, mixtures of any product of heading4001 with any product of this heading, in primary forms or in plates, sheets or strip
Rubber and articles thereof
- Customs duty
- 10%
- 21 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 3% to 7.5%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
14 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 |
|---|---|---|---|---|
| 4002 11 00 | Latex | 10% | 18% | kg |
| 4002 19 | Other | 10% | 18% | kg |
| 4002 20 00 | Butadiene rubber (BR) | 10% | 18% | kg |
| 4002 31 00 | Isobutene-isoprene (butyl) rubber (IIR) | 10% | 18% | kg |
| 4002 39 00 | Other | 10% | 18% | kg |
| 4002 41 00 | Latex | 10% | 18% | kg |
| 4002 49 00 | Other | 10% | 18% | kg |
| 4002 51 00 | Latex | 10% | 18% | kg |
| 4002 59 00 | Other | 10% | 18% | kg |
| 4002 60 00 | Isoprene rubber (IR) | 10% | 18% | kg |
| 4002 70 00 | Ethylene-propylene-non-conjugated diene rubber (EPDM) | 10% | 18% | kg |
| 4002 80 | Mixtures of any product of heading 40 01 with any product of this heading | 10% | 18% | kg |
| 4002 91 00 | Latex | 10% | 18% | kg |
| 4002 99 | Other | 10% | 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 21 tariff items: 10%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty in force
- Anti-dumping duty on goods from China, Russia, Saudi Arabia, Singapore and United States: USD 325–1,152 per tonne, by origin and producer (until 26 Sep 2029). Isobutylene-Isoprene Rubber (‘IIR. 17/2024-ADD
Charged on top of the duty above, only on goods from the countries named.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 21 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 18%.
- Until 21 September 2025 18%.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 128 | Synthetic rubber and factice derived from 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; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobutene-isoprene (butyl) rubber (IIR), Ethylene- propylene-Non-conjugated diene rubber (EPDM) | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 4002 | Synthetic rubber and factice derived from 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 | — | — |
| 400201 | EPDM Flocked Rubber Profile | 1.2% | — |
| 400299 | 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: 21 tariff items
China: the same goods (4002)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 31 in force and 2 expired under 4002. 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 |
|---|---|---|---|---|---|---|
| 4002.11.10.00 | Carboxylated styrene-butadiene rubber latex羧基丁苯橡胶胶乳 | 7.5%MFN rate (no APTA concession on this line) | 7.5% | 13% | 13% | None |
| 4002.11.90.00 | Other latex其他胶乳 | 7.5%MFN rate (no APTA concession on this line) | 7.5% | 13% | 13% | None |
| 4002.19.11.00 | Styrene-butadiene rubber (SBR), in primary forms, not further worked初级形状未经任何加工丁苯橡胶 | 7.5%MFN rate (no APTA concession on this line) | 7.5% | 13% | 13% | None |
| 4002.19.12.00 | Oil-extended styrene-butadiene rubber (SBR), in primary forms初级形状充油丁苯橡胶 | 7.5%MFN rate (no APTA concession on this line) | 7.5% | 13% | 13% | None |
| 4002.19.13.00 | Thermoplastic styrene-butadiene rubber (SBR), in primary forms初级形状热塑丁苯橡胶 | 7.5%MFN rate (no APTA concession on this line) | 7.5% | 13% | 13% | None |
| 4002.19.14.00 | Oil-extended thermoplastic styrene-butadiene rubber (SBR), in primary forms初级形状充油热塑丁苯橡胶 | 7.5%MFN rate (no APTA concession on this line) | 7.5% | 13% | 13% | None |
| 4002.19.15.00 | Solution polymerised styrene-butadiene rubber (SBR) in primary forms, not further worked初级形状未经任何加工的溶聚丁苯橡胶 | 7.5%MFN rate (no APTA concession on this line) | 7.5% | 13% | 13% | None |
| 4002.19.16.00 | Oil-extended solution polymerised styrene-butadiene rubber (SBR), in primary forms初级形状充油溶聚丁苯橡胶 | 7.5%MFN rate (no APTA concession on this line) | 7.5% | 13% | 13% | None |
| 4002.19.19.00 | Other carboxylated styrene-butadiene rubber, in primary forms, etc.其他初级形状羧基丁苯橡胶等 | 7.5%MFN rate (no APTA concession on this line) | 7.5% | 13% | 13% | None |
| 4002.19.90.00 | Other than in primary forms其他非初级形状的 | 4.9%APTA rate, with an APTA certificate of origin | 7.5% | 13% | 0% | None |
| 4002.20.10.00 | Butadiene rubber, in primary forms初级形状的丁二烯橡胶 | 7.5%MFN rate (no APTA concession on this line) | 7.5% | 13% | 13% | None |
| 4002.20.90.00 | Plates, sheets and strip, of butadiene rubber丁二烯橡胶板、片、带 | 7%APTA rate, with an APTA certificate of origin | 7.5% | 13% | 0% | None |
| 4002.31.10.00 | Isobutene-isoprene (butyl) rubber (IIR), in primary forms初级形状的异丁烯-异戊二烯橡胶 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 4002.31.90.00 | Isobutene-isoprene rubber (IIR) in plates, sheets or strip异丁烯-异戊二烯橡胶板,片,带 | 4.9%APTA rate, with an APTA certificate of origin | 7.5% | 13% | 0% | None |
| 4002.39.10.00 | Other halogenated butyl rubber, in primary forms初级形状的其他卤代丁基橡胶 | 7.5%MFN rate (no APTA concession on this line) | 7.5% | 13% | 13% | None |
| 4002.39.90.00 | Halobutyl rubber plates, sheets and strip卤代丁基橡胶板、片、带 | 4.9%APTA rate, with an APTA certificate of origin | 7.5% | 13% | 0% | None |
| 4002.41.00.00 | Chlorobutadiene rubber latex氯丁二烯橡胶胶乳 | 4.9%APTA rate, with an APTA certificate of origin | 7.5% | 13% | 13% | None |
| 4002.49.10.00 | Chloroprene rubber, in primary forms初级形状的氯丁二烯橡胶 | 7.5%MFN rate (no APTA concession on this line) | 7.5% | 13% | 13% | 7 |
| 4002.49.90.00 | Plates, sheets and strips of chloroprene rubber氯丁二烯橡胶板、片、带 | 4.9%APTA rate, with an APTA certificate of origin | 7.5% | 13% | 0% | 7 |
| 4002.51.00.00 | Nitrile rubber latex丁腈橡胶胶乳 | 4.9%APTA rate, with an APTA certificate of origin | 7.5% | 13% | 13% | None |
| 4002.59.10.00 | Nitrile rubber in primary forms初级形状的丁腈橡胶 | 7.5%MFN rate (no APTA concession on this line) | 7.5% | 13% | 13% | None |
| 4002.59.90.00 | Plates, sheets and strip of nitrile rubber丁腈橡胶板、片、带 | 7.5%MFN rate (no APTA concession on this line) | 7.5% | 13% | 0% | None |
| 4002.60.10.00 | Isoprene rubber, in primary forms初级形状的异戊二烯橡胶 | 3%MFN rate (no APTA concession on this line) | 3% | 13% | 13% | None |
| 4002.60.90.00 | Isoprene rubber plates, sheets and strip异戊二烯橡胶板、片、带 | 3.3%APTA rate, with an APTA certificate of origin | 5% | 13% | 0% | None |
| 4002.70.10.00 | Ethylene-propylene-non-conjugated diene rubber (EPDM), in primary forms初级形状的乙丙非共轭二烯橡胶 | 7.5%MFN rate (no APTA concession on this line) | 7.5% | 13% | 13% | None |
| 4002.70.90.00 | Ethylene-propylene-non-conjugated diene rubber (EPDM) plates, sheets and strip乙丙非共轭二烯橡胶板、片、带 | 7.1%APTA rate, with an APTA certificate of origin | 7.5% | 13% | 0% | None |
| 4002.80.00.00 | Mixtures of natural rubber and synthetic rubber天然橡胶与合成橡胶的混合物 | 7.5%MFN rate (no APTA concession on this line) | 7.5% | 13% | 0% | None |
| 4002.91.00.00 | Other latex of this subheading本税号其他未列名的胶乳 | 7.5%MFN rate (no APTA concession on this line) | 7.5% | 13% | 0% | None |
| 4002.99.11.00 | Other synthetic rubber, in primary forms其他初级形状的合成橡胶 | 7.5%MFN rate (no APTA concession on this line) | 7.5% | 13% | 13% | None |
| 4002.99.19.00 | Other plates, sheets and strip of synthetic rubber其他合成橡胶板、片、带 | 7.5%MFN rate (no APTA concession on this line) | 7.5% | 13% | 0% | None |
| 4002.99.90.00 | Ointments extracted from oils从油类提取的油膏 | 4%MFN rate (no APTA concession on this line) | 4% | 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.
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.