HS code 4002 99 10: Factice (rubber substitute derived from oil)
HS code 4002 99 10 covers factice (rubber substitute derived from oil) in chapter 40 (rubber and articles thereof). Total import duty is about 30.98% 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) | 4002 99 10 |
|---|---|
| Description | Factice (rubber substitute derived from oil) |
| Chapter | 40: Rubber and articles thereof |
| Heading | 4002: Other |
| Unit | kg. |
| Basic customs duty (tariff rate) | 10% |
| Basic customs duty charged | 10% |
| Social welfare surcharge | 10% of BCD |
| IGST | 18% |
| Total import duty | about 30.98% of the import value |
| DGFT import policy | Free |
| DGFT export policy | Free |
Import duty (with Budget 2026 changes)
- About ₹30,980 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 671 tonnes in 2025-26 (up 0.3% on 2024-25) under tariff item 40029910, “Factice (rubr substitute drvd from oil)”.
- India exported 247 tonnes in 2025-26 (down 23.8% on 2024-25) under tariff item 40029910, “Factice (rubr substitute drvd from oil)”.
Questions about HS code 4002 99 10
What is the import duty on HS code 4002 99 10 in India?
About 30.98% of the import value: basic customs duty 10%, social welfare surcharge 10% of BCD and IGST 18%. IGST can usually be claimed back as input tax credit.
Is the import of factice (rubber substitute derived from oil) free in India?
DGFT import policy for HS code 4002 99 10 is Free.
Can factice (rubber substitute derived from oil) be exported from India?
DGFT export policy for HS code 4002 99 10 is Free.
Other lines under heading 4002
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.
