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

HS 4016 99 80Stoppers

Rubber and articles thereof › Other articles of vulcanised rubber other than hard rubber

Customs duty: 10%; Tariff rate
GST now: 0%, 5% or 18%; depending on the goods
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 4% to 7.6%; On Indian goods

Landed cost Search codes Duty 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
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)	0%, 5% or 18%	Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
Agreement	Customs duty	Goods from
India–Japan CEPA	0%	Japan
India–Korea CEPA	0%	South Korea
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
India–EFTA TEPA52/2025-Customs	6%	Norway
India–UAE CEPA	6%	United Arab Emirates
APTA	7%	Bangladesh, China, South Korea, Sri Lanka
India–EFTA TEPA51/2025-Customs	7.14%	Switzerland, Iceland, Liechtenstein
Duty-free tariff preference for LDCs	8.6%	Afghanistan, Bangladesh, Central African Republic, Eritrea, Ethiopia, Cambodia, Comoros, Laos, Lesotho, Madagascar, Myanmar, Malawi, Mozambique, Sudan, Somalia, Chad, Timor-Leste, Yemen, Zambia
India–Oman CEPA20/2026-Customs	9%	Oman
India–UK CETA29/2026-Customs	9%	United Kingdom
SAPTA	9%	Bangladesh, Bhutan, Sri Lanka, Maldives, Nepal

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.

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 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

GST rate rules in force
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

GST rate 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)

All Industry Rates of duty drawback under this heading
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 20 Oct 2026.

Export incentives (RoDTEP and RoSCTL)

RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.9% of the FOB value, until 31 Dec 2026.
RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.5% 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 4016 99, and China's below.

China: the same goods (4016 99)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force and 2 expired under 4016 99. 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 code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
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.

Every Chinese code in full

4016.99.10Other parts of machinery and appliances, of vulcanised rubber

4016.99.10.01Breast pads奶衬

Excluding hard rubber硬质橡胶除外

Unit: kg
MFN import duty: 8%
Provisional import duty: 4%
General import duty: 30%
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.Use用途
3.Whether of cellular rubber是否海绵橡胶
4.Material (type of rubber)材质(橡胶品种)
5.Whether for machines and apparatus是否机器及仪器用
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: 3.2%
Serbia: 3.2%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 7.6%

RCEP rates

Australia: 4%
Brunei: 4%
Cambodia: 4%
South Korea: 4%
Laos: 4%
Malaysia: 4%
New Zealand: 4.8%
Singapore: 4%
Thailand: 4%
Vietnam: 4%
Japan: 5.5%
Indonesia: 4%
Philippines: 4%
Myanmar: 4%

CIQ codes

4016991001999Teat liners (excluding of hard rubber)奶衬(硬质橡胶除外)

4016.99.10.90Other parts of vulcanised rubber for machines and instruments硫化橡胶制机器及仪器用其他零件

Excluding hard rubber硬质橡胶除外

Unit: kg
MFN import duty: 8%
Provisional import duty: None
General import duty: 30%
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.Use用途
3.Whether of cellular rubber是否海绵橡胶
4.Material (type of rubber)材质(橡胶品种)
5.Whether for machines and apparatus是否机器及仪器用
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: 3.2%
Serbia: 3.2%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 7.6%

RCEP rates

Australia: 4%
Brunei: 4%
Cambodia: 4%
South Korea: 4%
Laos: 4%
Malaysia: 4%
New Zealand: 4.8%
Singapore: 4%
Thailand: 4%
Vietnam: 4%
Japan: 5.5%
Indonesia: 4%
Philippines: 4%
Myanmar: 4%

CIQ codes

4016991090301Other parts of vulcanised rubber (other than hard rubber) for machines and appliances硫化橡胶制机器及仪器用其他零件(硬质橡胶除外)(特种设备,补偿器)
4016991090302Other parts of vulcanized rubber (excl. hard rubber) for machines and appliances (special equipment, special components for pressure pipelines)硫化橡胶制机器及仪器用其他零件(硬质橡胶除外)(特种设备,压力管道特种元件)
4016991090303Other parts of machinery and appliances, of vulcanised rubber (excluding hard rubber) (other pipe fittings)硫化橡胶制机器及仪器用其他零件(硬质橡胶除外)(其他管道元件)
4016991090990Other parts of vulcanized rubber for machines and appliances (excluding hard rubber) (other)硫化橡胶制机器及仪器用其他零件(硬质橡胶除外)(其他)

4016.99.10.00Other parts of vulcanized rubber for machines and instruments (excluding hard rubber)硫化橡胶制机器及仪器用其他零件(硬质橡胶除外 )Expired

Excluding hard rubber硬质橡胶除外

Unit: kg
MFN import duty: 8.0%
Provisional import duty: None
General import duty: 30.0%
Import VAT: 17.0%
Consumption tax: 0.0%
Export duty: 0.0%
Provisional export duty: None
Export VAT rebate: 9.0%
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 7.6%
Chile: 0%
Pakistan: 3%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 1.6%
Iceland: 0%
Australia: 0%
South Korea: 4.2%
Georgia: 1.6%
Mauritius: 0%

4016.99.90Other articles of vulcanized rubber, not elsewhere specified or included

4016.99.90.01Capsules for multiple-unit trains, outer fairings动车组用胶囊,外风挡板

Excluding hard rubber硬质橡胶除外

Unit: kg
MFN import duty: 10%
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

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.Use用途
3.Whether of cellular rubber是否海绵橡胶
4.Material (type of rubber)材质(橡胶品种)
5.Whether for machines and apparatus是否机器及仪器用
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: 4%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 8%
Serbia: 8%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 6.5%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 6.9%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

4016999001101Capsules for EMUs, outer fairings (excluding hard rubber) (vulcanized rubber products)动车组用胶囊,外风挡板(硬质橡胶除外)(硫化橡胶制品)
4016999001102Capsules, outer fairings for EMUs (excluding hard rubber) (food contact rubber products)动车组用胶囊,外风挡板(硬质橡胶除外)(食品接触橡胶产品)
4016999001103Capsules for EMUs, outer fairings (excluding hard rubber) (rubber packaging for food)动车组用胶囊,外风挡板(硬质橡胶除外)(食品用橡胶包装)

4016.99.90.90Other articles of vulcanised rubber, not elsewhere specified or included其他未列名硫化橡胶制品

Excluding hard rubber硬质橡胶除外

Unit: kg
MFN import duty: 10%
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

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.Use用途
3.Whether of cellular rubber是否海绵橡胶
4.Material (type of rubber)材质(橡胶品种)
5.Whether for machines and apparatus是否机器及仪器用
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: 4%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 8%
Serbia: 8%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 6.5%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 6.9%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

4016999090101Other articles of vulcanized rubber, n.e.s. (excluding hard rubber) (articles of vulcanized rubber)其他未列名硫化橡胶制品(硬质橡胶除外)(硫化橡胶制品)
4016999090103Other articles of vulcanised rubber, n.e.s. (other than hard rubber) (food contact rubber products)其他未列名硫化橡胶制品(硬质橡胶除外)(食品接触橡胶产品)
4016999090105Other articles of vulcanized rubber, n.e.s. (excluding hard rubber) (pencil cases)其他未列名硫化橡胶制品(硬质橡胶除外)(学生笔袋)
4016999090301Other articles of vulcanised rubber, n.e.s. (other than hard rubber) (special equipment, compensators)其他未列名硫化橡胶制品(硬质橡胶除外)(特种设备,补偿器)
4016999090302Other articles of vulcanised rubber, n.e.s. (excluding hard rubber) (special equipment, special components for pressure pipelines)其他未列名硫化橡胶制品(硬质橡胶除外)(特种设备,压力管道特种元件)
4016999090303Other articles of vulcanized rubber, n.e.s. (excluding hard rubber) (other pipe fittings)其他未列名硫化橡胶制品(硬质橡胶除外)(其他管道元件)

4016.99.90.00Other articles of vulcanised rubber, n.e.s. (excluding hard rubber)其他未列名硫化橡胶制品(硬质橡胶除外 )Expired

Excluding hard rubber硬质橡胶除外

Unit: kg
MFN import duty: 10.0%
Provisional import duty: None
General import duty: 80.0%
Import VAT: 17.0%
Consumption tax: 0.0%
Export duty: 0.0%
Provisional export duty: None
Export VAT rebate: 9.0%
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 6.5%
Chile: 0%
Pakistan: 4%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 2%
Iceland: 0%
Australia: 0%
South Korea: 3%
Georgia: 2%
Mauritius: 0%

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

Previous4016 99 70Ear plug One level up4016 99Other Next4016 99 90Other

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.