HS code 4002 99 20: Tread rubber compound, cushion compound cushion gum and tread gum for resoling or repairing or retreading rubber tyres
HS code 4002 99 20 covers tread rubber compound, cushion compound cushion gum and tread gum for resoling or repairing or retreading rubber tyres 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 20 |
|---|---|
| Description | Tread rubber compound, cushion compound cushion gum and tread gum for resoling or repairing or retreading rubber tyres |
| 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 158 tonnes in 2025-26 under tariff item 40029920, “Tread rubr com,cushion com,cushion gum/ tread gum for resol/repai/retrea rubr tyre”.
- India exported 351 tonnes in 2025-26 (up 26.2% on 2024-25) under tariff item 40029920, “Tread rubr com,cushion com,cushion gum/ tread gum for resol/repai/retrea rubr tyre”.
Questions about HS code 4002 99 20
What is the import duty on HS code 4002 99 20 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 tread rubber compound, cushion compound cushion gum and tread gum for resoling or repairing or retreading rubber tyres free in India?
DGFT import policy for HS code 4002 99 20 is Free.
Can tread rubber compound, cushion compound cushion gum and tread gum for resoling or repairing or retreading rubber tyres be exported from India?
DGFT export policy for HS code 4002 99 20 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.
