Heading · Chapter 40 · Section VII, Plastics and articles thereof
HS 4016Rubber and articles thereof: other articles of vulcanised rubber other than hard rubber
- Customs duty
- 10% to 20%
- 22 tariff items
- GST now
- 0%, 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 4% to 18%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
7 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 4016 10 00 | Of cellular rubber | 10% | 0%, 5% or 18% | kg |
| 4016 91 00 | Floor coverings and mats | 10% | 0%, 5% or 18% | kg |
| 4016 92 00 | Erasers | 10% | 0%, 5% or 18% | kg |
| 4016 93 | Gaskets, washers and other seals | 10% | 0%, 5% or 18% | kg |
| 4016 94 00 | Boat or dock fenders, whether or not inflatable | 10% | 0%, 5% or 18% | kg |
| 4016 95 | Other inflatable articles | 10% to 20% | 0%, 5% or 18% | kg |
| 4016 99 | Other | 10% | 0%, 5% or 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 22 tariff items: 10% to 20%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 22 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 0%, 5% or 18%, depending on the goods.
- Until 21 September 2025 5%, 12% or 18%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 121 | Erasers | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 276 | Rubber bands | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 142 | Other articles of vulcanised rubber other than hard rubber [other than erasers, rubber bands] | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5%, 12% or 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0%, 5% or 18% | 10/2025-Integrated Tax (Rate); 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 |
|---|---|---|---|
| 4016 | Other articles of vulcanised rubber other than hard rubber | — | — |
| 401601 | Rubber Parts for automobile or other machinery (Moulded / Extruded or Metal Fitted, whether bonded or not, including engine mountings) | 2% | Rs. 17.8 per Kg |
| 401602 | Natural rubber/ synthetic rubber based Rubber compounded sheets/Rings/ Gaskets | 1.2% | — |
| 401603 | Rubber Moulded goods in EPDM of different size and shape | 1.2% | — |
| 401699 | 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 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 22 tariff items
China: the same goods (4016)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 13 in force and 4 expired under 4016. 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 |
|---|---|---|---|---|---|---|
| 4016.10.10.00 | Parts of cellular vulcanised rubber for machines and instruments硫化海绵橡胶制机器及仪器用零件 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 4016.10.90.00 | Other articles of vulcanized cellular rubber硫化海绵橡胶制其他制品 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | None |
| 4016.91.00.00 | Floor coverings and mats, of vulcanised rubber硫化橡胶制铺地制品及门垫 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | None |
| 4016.92.00.00 | Erasers of vulcanised rubber硫化橡胶制橡皮擦 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | None |
| 4016.93.10.00 | Other sealing articles of vulcanized rubber其他硫化橡胶制密封制品 | 8%MFN rate (no APTA concession on this line) | 8% | 13% | 13% | None |
| 4016.93.90.00 | Gaskets, washers and other seals, of vulcanised rubber硫化橡胶制其他用垫片,垫圈 | 15%MFN rate (no APTA concession on this line) | 15% | 13% | 13% | None |
| 4016.94.00.00 | Fenders, of vulcanised rubber, for vessels or docks硫化橡胶制船舶或码头的碰垫 | 18%MFN rate (no APTA concession on this line) | 18% | 13% | 13% | None |
| 4016.95.00.10 | Airbag pantograph lifting devices for rail locomotives轨道机车用气囊升弓装置 | 9%China's provisional rate, lower than MFN | 18% | 13% | 13% | None |
| 4016.95.00.90 | Other inflatable articles, of vulcanised rubber硫化橡胶制其他可充气制品 | 18%MFN rate (no APTA concession on this line) | 18% | 13% | 13% | None |
| 4016.99.10.01 | Breast pads奶衬 | 4%China's provisional rate, lower than MFN | 8% | 13% | 13% | None |
| 4016.99.10.90 | Other parts of vulcanised rubber for machines and instruments硫化橡胶制机器及仪器用其他零件 | 7.6%APTA rate, with an APTA certificate of origin | 8% | 13% | 13% | None |
| 4016.99.90.01 | Capsules for multiple-unit trains, outer fairings动车组用胶囊,外风挡板 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | None |
| 4016.99.90.90 | Other articles of vulcanised rubber, not elsewhere specified or included其他未列名硫化橡胶制品 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 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.
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
Previous4015Articles of apparel and clothing accessories (including gloves, mittens and mitts) for all purposes, of vulcanised rubber other than hard rubberOne level upChapter 40Rubber and articles thereofNext4017Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber
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.