Subheading · Chapter 40 · Section VII, Plastics and articles thereof

HS 4002 99Synthetic 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: other

Rubber and articles thereof

Customs duty: 10%; 3 tariff items
GST now: 18%
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 4% to 7.5%; On Indian goods

Search codes Duty abroadRates as on 20 Oct 2026

Codes under this subheading

3 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
Code	Description	Customs duty	GST now	Unit
4002 99 10	Factice (rubber substitute derived from oil)	10%	18%	kg
4002 99 20	Tread rubber compound, cushion compound, cushion gum and tread gum for resoling or repairing or retreading rubber tyres	10%	18%	kg
4002 99 90	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 3 tariff items: 10%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026. 1 earlier measure has ended.

Import policy (DGFT ITC(HS)) of its tariff items

Free: 3 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

GST rate rules in force
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

GST rate 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)

All Industry Rates of duty drawback under this heading
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 20 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

Free: 3 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 4002 99, and China's below.

China: the same goods (4002 99)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force under 4002 99. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
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.

Every Chinese code in full

4002.99.11Other synthetic rubber, in primary forms

4002.99.11.00Other synthetic rubber, in primary forms其他初级形状的合成橡胶

Unit: kg
MFN import duty: 7.5%
Provisional import duty: None
General import duty: 14%
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.Appearance (plates, sheets, strips, etc.)外观(板、片、带等)
3.Ingredient content成分含量
4.Date of contract签约日期
5.Brand (Chinese or foreign names)品牌(中文或外文名称)
6.Model型号
7.GTIN
8.CAS
9.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: 1.5%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 3.8%
Brunei: 3.8%
Cambodia: 3.8%
South Korea: 3.8%
Laos: 3.8%
Malaysia: 3.8%
New Zealand: 4.5%
Singapore: 3.8%
Thailand: 3.8%
Vietnam: 3.8%
Japan: 5.2%
Indonesia: 3.8%
Philippines: 3.8%
Myanmar: 3.8%

CIQ codes

4002991100999Other synthetic rubber, in primary forms其他初级形状的合成橡胶

4002.99.19Unlisted synthetic rubber, in non-primary forms

4002.99.19.00Other plates, sheets and strip of synthetic rubber其他合成橡胶板、片、带

Excluding latex胶乳除外

Unit: kg
MFN import duty: 7.5%
Provisional import duty: None
General import duty: 35%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 0%
Updated by China: 7 Sep 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.Appearance (plates, sheets, strips, etc.)外观(板、片、带等)
3.Ingredient content成分含量
4.Date of contract签约日期
5.Brand (Chinese or foreign names)品牌(中文或外文名称)
6.Model型号
7.GTIN
8.CAS
9.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: 1.5%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 3%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 3.8%
Brunei: 3.8%
Cambodia: 3.8%
South Korea: 3.8%
Laos: 3.8%
Malaysia: 3.8%
New Zealand: 4.5%
Singapore: 3.8%
Thailand: 3.8%
Vietnam: 3.8%
Japan: 5.2%
Indonesia: 3.8%
Philippines: 3.8%
Myanmar: 3.8%

CIQ codes

4002991900999Other plates, sheets and strip of synthetic rubber (excluding latex)其他合成橡胶板、片、带(胶乳除外)

4002.99.90Ointments extracted from oils

4002.99.90.00Ointments extracted from oils从油类提取的油膏

Unit: kg
MFN import duty: 4%
Provisional import duty: None
General import duty: 14%
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.Appearance (plates, sheets, strips, etc.)外观(板、片、带等)
3.Ingredient content成分含量
4.Date of contract签约日期
5.Brand (Chinese or foreign names)品牌(中文或外文名称)
6.Model型号
7.GTIN
8.CAS
9.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: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 0%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 0%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

4002999000999Ointments extracted from oils从油类提取的油膏

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

Previous4002 80Mixtures of any product of heading 40 01 with any product of this heading One level up4002Synthetic 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 Next4005 20Solutions; dispersions other than those of sub-heading 4005 10

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.