Tariff item · Chapter 40 · Section VII, Plastics and articles thereof
HS 4011 40 90New pneumatic tyres, of rubber: other
Rubber and articles thereof › Of a kind used on motor cycles
- Customs duty
- 10%
- Tariff rate
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Restricted
- Export policy
- Free
- Unit
- units
- Duty in China
- 15%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| Duty | Rate | Charged on |
|---|---|---|
| Basic customs duty (BCD), MFN rate | 10% | Assessable value |
| Agriculture Infrastructure and Development Cess (AIDC) | Nil | Assessable value11/2021-Customs, S.No. 17 |
| Social Welfare Surcharge (SWS) | 10% of BCD, AIDC and Health Cess | BCD + AIDC |
| Integrated GST (IGST) | 5% or 18% | Assessable value + BCD + AIDC + SWS |
Lower duty under trade agreements
| Agreement | Customs duty | Goods from |
|---|---|---|
| Duty-free tariff preference for LDCs | 0% | 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 TEPA51/2025-Customs | 0% | Switzerland, Iceland, Liechtenstein, Norway |
| India–Singapore CECA | 0% | Singapore |
| India–Sri Lanka FTA | 0% | Sri Lanka |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| ASEAN–India FTA | 5% | Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam |
| India–Malaysia CECA | 5% | Malaysia |
| SAFTA | 5% | Sri Lanka |
| APTA | 8.6% | Bangladesh, China, South Korea, Sri Lanka |
| India–UK CETA29/2026-Customs | 9% | United Kingdom |
Goods from Pakistan pay 200%.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 20 Oct 2026. 1 earlier measure has ended.
Clearance by other agencies
- Directorate General Of Foreign Trade (DGFT): a clearance or certificate before the goods arrive, under The Foreign Trade (Developmentand Regulation) Act, 1992. The Foreign Trade (Development & Regulations) Amendment Act, 2010.the Foreign Trade (Regulation) Rules, 1993 and the Foreign Trade Regulation) amendment Rules, 2015.
- Bureau Of Indian Standards (BIS): a clearance or certificate before the goods arrive, under The Bureau Of Standards Act,1986,The Bureau Of Standards Rules 1987.
Documents: Registration Certificate (BIS).
"*Import Is Restricted As Per Itc Hs Import Policy. Refer Dgft Ntfn No. 12/2015-2020 Dated 12-06-2020.* Bis Standard Is 15627 Is Applicable On Import Of Automotive Vehicles- Pneumatic Tyres For Two And Three Wheeled Motor Vehicles- Diagonal And Radial Ply As Per Pneumatic Tyres And Tubes For Automotive Vehicles (Quality Control) Order, 2009 & Gen Note 2 Of Import Policy. However 666 Tyre Sizes And Types Of Tyres Which Are Not Manufactured Domestically And Imported By The Original Equipment Manufactures (Oems) Only Are Exempted Vide O.M. F. No. P-39012/5/2018-L And R Dt 22.01.2019 Issued By Min. Of Commerce & Industry, Deptt Of Industrial Policy & Promotion.*Ensure Compliance Of The Bureau Of Energy Efficiency (Appliance Labeling And Compliance) Regulations,2026 Issued Vide Notification No.5506/Bee/S&L/Al/2025-26 Dt.26.12.2025."
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Import policy (DGFT ITC(HS))
- Restricted under DGFT 12/2015-2020 of 12 Jun 2020.
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 5% or 18%, depending on the goods.
- Until 21 September 2025 5%, 18% or 28%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 269 | Rear Tractor tyres and rear tractor tyre tubes | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 272 | Pneumatic tyres or inner tubes, of rubber, of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 137 | New pneumatic tyres, of rubber (other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; rear tractor tyres; and of a kind used on aircraft) | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5%, 18% or 28% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% or 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 |
|---|---|---|---|
| 4011 | New pneumatic tyres, of rubber | — | — |
| 401101 | Automobile tyres | 3.6% | Rs. 9.3 per Kg |
| 401102 | Bicycle/cycle-rickshaw tyres | 5.2% | Rs. 11.8 per Kg |
| 401199 | Others | 3.6% | Rs. 11.7 per Kg |
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): 1.3% of the FOB value, until 31 Dec 2026.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.8% 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 4011 40, and China's below.
China: the same goods (4011 40)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 4011 40. 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 |
|---|---|---|---|---|---|---|
| 4011.40.00.00 | New pneumatic tyres, of rubber, for motorcycles摩托车用新的充气橡胶轮胎 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | ALM |
- 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
4011.40.00New pneumatic tyres, of rubber, for motorcycles
4011.40.00.00New pneumatic tyres, of rubber, for motorcycles摩托车用新的充气橡胶轮胎
- Unit
- kg / piece
- MFN import duty
- 15%
- Provisional import duty
- None
- General import duty
- 80%
- 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
- AInbound goods clearance (inspection and quarantine)入境货物通关单
Inspection and quarantine
- LCivil commodities inbound verification (CCC)民用商品入境验证
- 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.Use用途
- 3.Model型号
- 4.Rim size辋圈尺寸
- 5.Section width断面宽度
- 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 7.GTIN
- 8.CAS
- 9.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 12%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 3%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 12%
- Ecuador
- 0%
- Serbia
- 12%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 11.3%
- Brunei
- 10%
- Cambodia
- 10%
- South Korea
- 10%
- Laos
- 10%
- Malaysia
- 10%
- New Zealand
- 12%
- Singapore
- 10%
- Thailand
- 10%
- Vietnam
- 10%
- Japan
- 10.3%
- Indonesia
- 10%
- Philippines
- 10%
- Myanmar
- 10%
CIQ codes
- 4011400000999New pneumatic tyres, of rubber, for motorcycles摩托车用新的充气橡胶轮胎
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 import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
- GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
- HS code descriptions (archived file)Checked 29 Sep 2026
- India's effective basic customs duty (notification 45/2025-Customs, Table I)Checked 19 Oct 2026
- India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 19 Oct 2026
- India's preferential tariff schedules (CBIC notifications)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 19 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
- RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
- CBIC Compliance Information Portal (CIP)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.