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

HS 4013 10Inner tubes, of rubber: of a kind used on motor cars (including station wagons and racing cars), buses or lorries

Rubber and articles thereof

Customs duty
10%
2 tariff items
GST now
5% or 18%
depending on the goods
Import policy
Free
Export policy
Free
Unit
units
Duty in China
13.1%
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
4013 10 10For motor cars10%5% or 18%units
4013 10 20For lorries and buses10%5% or 18%units

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: 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: 2 tariff items

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% or 18%, depending on the goods.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 272Pneumatic tyres or inner tubes, of rubber, of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 139Inner tubes of rubber (other than of a kind used on/in bicycles, cycle- rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes)18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20255% or 18%1/2017-Central Tax (Rate)
From 22 Sep 20255% 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)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
4013Inner tubes, of rubber——
401301Bicycle tubes5.4%Rs. 15.3 per Kg
401399Others3.6%Rs. 12.2 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 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 4013 10, and China's below.

China: the same goods (4013 10)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 4013 10. 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
4013.10.00.00Inner tubes of rubber, for motor vehicles汽车用橡胶内胎13.1%APTA rate, with an APTA certificate of origin15%13%13%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

4013.10.00Rubber inner tubes for motor cars, passenger motor vehicles or goods motor vehicles

4013.10.00.00Inner tubes of rubber, for motor vehicles汽车用橡胶内胎

For motor cars (including station wagons and racing cars), passenger vehicles or goods vehicles机动小客车(包括旅行小客车及赛车)、客运车或货运车用

Unit
kg / piece
MFN import duty
15%
Provisional import duty
None
General import duty
50%
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
  • 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.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 4.GTIN
  • 5.CAS
  • 6.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
7.5%
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%
Asia-Pacific (APTA)
13.1%
RCEP rates
Australia
7.5%
Brunei
7.5%
Cambodia
7.5%
South Korea
7.5%
Laos
7.5%
Malaysia
7.5%
New Zealand
9%
Singapore
7.5%
Thailand
7.5%
Vietnam
7.5%
Japan
10.3%
Indonesia
7.5%
Philippines
7.5%
Myanmar
7.5%
CIQ codes
  • 4013100000101Inner tubes, of rubber, for motor cars (including station wagons and racing cars), buses or lorries (for passenger car tires)汽车用橡胶内胎(机动小客车(包括旅行小客车及赛车)、客运车或货运车用)(轿车轮胎)
  • 4013100000102Inner tubes, of rubber, for motor cars (including station wagons and racing cars), buses or lorries (for heavy duty tires)汽车用橡胶内胎(机动小客车(包括旅行小客车及赛车)、客运车或货运车用)(载重轮胎)
  • 4013100000990Rubber inner tubes for motor vehicles (for motor cars (incl. station wagons & racing cars), buses or lorries) (other)汽车用橡胶内胎(机动小客车(包括旅行小客车及赛车)、客运车或货运车用)(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

Previous4012 90OtherOne level up4013Inner tubes, of rubberNext4013 90Other

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.