HS code 4001 21 00: Smoked sheets -
HS code 4001 21 00 covers smoked sheets - in chapter 40 (rubber and articles thereof). Total import duty is about 33.88% of the import value; DGFT import policy: Free.
Updated 2026-11-01 from official lists, including Budget 2026 and later customs notifications.
Key facts
| Tariff item (8-digit HS code) | 4001 21 00 |
|---|---|
| Description | Smoked sheets - |
| Chapter | 40: Rubber and articles thereof |
| Heading | 4001: Natural rubber in other forms |
| Unit | kg. |
| Basic customs duty (tariff rate) | 25% |
| Basic customs duty charged | 25% |
| Social welfare surcharge | 10% of BCD |
| IGST | 5% |
| Total import duty | about 33.88% of the import value |
| DGFT import policy | Free |
| DGFT export policy | Free |
Import duty (with Budget 2026 changes)
- About ₹33,880 duty on every ₹1,00,000 of import value (CIF).
DGFT import and export policy
- Import: Free.
- Export: Free.
India's imports and exports
- India imported 37,828 tonnes in 2025-26 (down 32.7% on 2024-25) under tariff item 40012100, “Natrl rubr in smkd sheets”.
- India exported 240 tonnes in 2025-26 (down 50.3% on 2024-25) under tariff item 40012100, “Natrl rubr in smkd sheets”.
Questions about HS code 4001 21 00
What is the import duty on HS code 4001 21 00 in India?
About 33.88% of the import value: basic customs duty 25%, social welfare surcharge 10% of BCD and IGST 5%. IGST can usually be claimed back as input tax credit.
Is the import of smoked sheets - free in India?
DGFT import policy for HS code 4001 21 00 is Free.
Can smoked sheets - be exported from India?
DGFT export policy for HS code 4001 21 00 is Free.
Other lines under heading 4001
Sources: Customs Tariff of India (CBIC) · Notification 45/2025-Customs and Budget 2026 amendments · IGST rates, Notification 9/2025-Integrated Tax (Rate) · DGFT ITC(HS) import and export policy · CBIC Customs (ADD) notifications · Export Import Data Bank (DGCI&S). Guidance from official lists, not legal advice; confirm the classification with your customs broker.