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

HS 4005 20Solutions, dispersions other than those of sub heading 4005 10

Rubber and articles thereof › Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip

Customs duty
25%
2 tariff items; Some with a minimum per unit
GST now
18%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
8%
On Indian goods
Search codesDuty abroadRates as on 20 Oct 2026

Codes under this subheading

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

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
4005 20 10Can sealing compound25% or Rs. 30 per kg., whichever is lower18%kg
4005 20 90Other25% or Rs. 30 per kg., whichever is lower18%kg

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 2 tariff items: 25%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026.

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

  • Free: 2 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
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 131Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202518%1/2017-Central Tax (Rate)
From 22 Sep 202518%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 itemGoodsRateCap
4005Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip——
400501Tread Rubber / Rubber Strips / Lugs Strips1.2%—
400502Compounded rubber sheet/strip1.2%—
400599Others1.2%—

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: 2 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 4005 20, and China's below.

China: the same goods (4005 20)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 4005 20. 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 codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
4005.20.00.00Unvulcanised compounded rubber solutions and dispersions未硫化的复合橡胶溶液及分散体8%MFN rate (no APTA concession on this line)8%13%0%AM
  • 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

4005.20.00Solutions of unvulcanized compound rubber; dispersions other than those of 40051000

4005.20.00.00Unvulcanised compounded rubber solutions and dispersions未硫化的复合橡胶溶液及分散体

Dispersions other than those of subheading 4005.10分散体指子目400510以外的

Unit
kg
MFN import duty
8%
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
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
Inspection and quarantine
  • MImport commodity inspection进口商品检验
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.Ingredients成分
  • 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
1.6%
Mauritius
0%
Maldives
0%
Cambodia
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
6%
Brunei
5.3%
Cambodia
5.3%
South Korea
5.3%
Laos
5.3%
Malaysia
5.3%
New Zealand
6.4%
Singapore
5.3%
Thailand
5.3%
Vietnam
5.3%
Japan
5.5%
Indonesia
5.3%
Philippines
5.3%
Myanmar
5.3%
CIQ codes
  • 4005200000301Solutions and dispersions of unvulcanized compound rubber (dispersions other than those of subheading 400510) (dangerous chemical, flammable liquid)未硫化的复合橡胶溶液及分散体(分散体指子目400510以外的)(危险化学品,易燃液体)
  • 4005200000302Unvulcanized compounded rubber solutions and dispersions (other than those of subheading 4005.10)未硫化的复合橡胶溶液及分散体(分散体指子目400510以外的)(其他)

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 99OtherOne level up4005Compounded rubber, unvulcanised, in primary forms or in plates, sheets or stripNext4005 91Plates, sheets and strip

Sources

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.