40082110
Unit: KGS
Used in the manufacture of soles, heels or soles and heels combined, for footwear
PLATES, SHEETS, STRIP, RODS AND PROFILE SHAPES, OF VULCANISED RUBBER OTHER THAN HARD RUBBER > Plates, sheets and strip > Used in the manufacture of soles, heels or soles and heels combined, for footwear
BCD
10.0000%
IGST
18.0000%
SWS
10.0000%
AIDC
10.0000%
IMPORTFree
Duty Rates
DUTY STRUCTURE (SCHEDULE RATES)
BCD
10%
SWS
10%
AIDC
10%
IGST
18%
TOTAL
32.3%
| Duty | Statutory | Effective (conditional) |
|---|---|---|
| Basic Customs Duty (BCD) | 10% | 10% |
| Social Welfare Surcharge (SWS) | 10% | 10% |
| AIDC | 10% | 10% |
| IGST | 18% | 18% |
IGST Notification: 045/2025 — Serial No. I229
Statutory = tariff schedule rates (what most importers pay). Effective = ICEGATE rate via notification — applies only if importer meets the notification conditions.
SECTION VII — PLASTICS AND ARTICLES THEREOF, RUBBER AND ARTICLES THEREOF
Chapter 40: Rubber and articles thereof
Related HS Codes in Chapter 40
40082120For resoling or repairing or retreading rubber tyres
40082190Other
40081990Other
40081910Blocks of micro-cellular rubber but not of latex foam sponge, used in the manufa
40082910Rubber sheets and resin rubber sheets for soles and heels
40082920Blocks used in the manufacture of soles, heels or soles and heels combined, for