Tariff item · Chapter 40 · Section VII, Plastics and articles thereof

HS 4008 11 10Plates, sheets and strip: of micro-cellular rubber

Rubber and articles thereof › Plates,sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber

Customs duty
10%
Tariff rate
GST now
18%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
8%
On Indian goods
Landed costSearch codesDuty abroadRates as on 20 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
DutyRateCharged on
Basic customs duty (BCD), MFN rate10%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)NilAssessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)10% of BCD, AIDC and Health CessBCD + AIDC
Integrated GST (IGST)18%Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
AgreementCustoms dutyGoods from
Duty-free tariff preference for LDCs0%Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia
India–EFTA TEPA53/2025-Customs0%Iceland
India–Japan CEPA0%Japan
India–Korea CEPA0%South Korea
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
ASEAN–India FTA5%Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
India–Malaysia CECA5%Malaysia
SAFTA5%Sri Lanka
SAPTA5%Bangladesh, Bhutan, Sri Lanka, Maldives, Nepal
India–EFTA TEPA52/2025-Customs6%Norway
India–UAE CEPA6%United Arab Emirates
India–EFTA TEPA51/2025-Customs8%Switzerland, Liechtenstein
India–Oman CEPA20/2026-Customs9%Oman
India–UK CETA29/2026-Customs9%United Kingdom

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

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

Clearance by other agencies

CBIC's Compliance Information Portal lists no other agency's clearance for imports of this item.

"*Rubber microcellular sheets for soles and heels must conform to BIS is 6664:1992 wef 01-07-2023.goods or articles shall conform to the corresponding indian standard and shall bear the standard mark under a licence from the bureau as per scheme i of schedule ii of the bureau of indian standards (conformity assessment) regulations, 2018.refer the footwear made from all-rubber and all polymeric material and its components (quality control)amendment order, 2023 as per s.o.2600(e) DT 27-10-2020 as amended from time to time and s.o.3893(e) DT 01-09-23. nothing in this order shall apply,after the commencement of the footwear made from all rubber and all polymeric material and its components (quality control) amendment order, 2023, to import of rubber microcellular sheets for soles and heels used in manufacturing of footwear in india for export only provided that the importer shall furnish a self declaration certified by the council for leather exports before the import consignments of footwear soles given import clearance at the customs in the following manner- i. self-declaration by the importer that the footwear soles imported are meant for production or assembly of footwear for exports and not for sale in the domestic market of india ii. the self-declaration will be in the letter head of the importer duly mentioning the invoice number and other relevant details of the import consignment and mentioning that the imported items shall not be put to any other use or sold in the domestic market except in the manufacture of footwear for the purpose of exports and the company will maintain its internal records for any future verification or audit by concerned authorities iii. certification by the council for leather exports that the importer is a manufacturer exporter registered with the council by quoting (a)currently valid registration-cum-membership certificate number and date of issue (b)udyam registration certificate number and date (c) bill of entry for home consumption number and date which is filed in the indian customs electronic data interchange system for import clearance and iv.the importers must upload the above documents along with other relevant documents in the indian customs electronic data interchange portal, for smooth customs clearance of the footwear soles*Nothing in this order shall apply to micro and small manufacturing units as defined in section 7 of the micro, small and medium enterprises development act, 2006 (27 of 2006),as amended from time to time.ref s.o.3880(e) DT 11-08-22*Ensure Compliance of the Transition Facilitation (QC) Order 2026 for Quality Control Orders specified in the Schedule appended to S.O.3417(E) dated 25-06-2026, if applicable*"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

  • Free.
Notes on these rates
  • BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
  • IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
  • AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
  • AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
  • Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
  • This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
  • This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.

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. 134Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber18%

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
4008Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber——
400801Precured Tread Rubber/Rubber Strips/Lugs Strips1.2%—
400899Others1.2%—

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 incentives (RoDTEP and RoSCTL)

  • RoDTEP, Appendix 4R (exports from the domestic tariff area): 1.4% of the FOB value, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 1.4% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.

*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION,THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Export policy (DGFT ITC(HS) Schedule 2)

  • Free.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 4008 11, and China's below.

China: the same goods (4008 11)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 4008 11. 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
4008.11.00.00Plates, sheets and strip of cellular vulcanised rubber海绵硫化橡胶制的板、片及带8%MFN rate (no APTA concession on this line)8%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

4008.11.00Plates, sheets and strip, of vulcanised cellular rubber

4008.11.00.00Plates, sheets and strip of cellular vulcanised rubber海绵硫化橡胶制的板、片及带
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
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.Whether of cellular rubber是否海绵橡胶
  • 4.Dimensions规格尺寸
  • 5.Material (type of rubber)材质(橡胶品种)
  • 6.Vulcanised or not是否硫化
  • 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 8.Model型号
  • 9.GTIN
  • 10.CAS
  • 11.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%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
5.6%
Serbia
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
  • 4008110000999Plates, sheets and strip of cellular vulcanised rubber海绵硫化橡胶制的板、片及带

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

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.