HS code 4005 20 90: Other - whichever is lower
HS code 4005 20 90 covers other - whichever is lower in chapter 40 (rubber and articles thereof). Total import duty is about 50.45% 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) | 4005 20 90 |
|---|---|
| Description | Other - whichever is lower |
| Chapter | 40: Rubber and articles thereof |
| Heading | 4005: Solutions; dispersions other than those of sub-heading 4005 10 |
| Unit | kg. |
| Basic customs duty (tariff rate) | 25% |
| Basic customs duty charged | 25% |
| Social welfare surcharge | 10% of BCD |
| IGST | 18% |
| Total import duty | about 50.45% of the import value |
| DGFT import policy | Free |
| DGFT export policy | Free |
Import duty (with Budget 2026 changes)
- About ₹50,450 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 554 tonnes in 2025-26 (up 92.5% on 2024-25) under tariff item 40052090, “Others-of-solutions; disprsns othr thn those of subheading no. 400510”.
- India exported 1,978 tonnes in 2025-26 (up 0.6% on 2024-25) under tariff item 40052090, “Others-of-solutions; disprsns othr thn those of subheading no. 400510”.
Questions about HS code 4005 20 90
What is the import duty on HS code 4005 20 90 in India?
About 50.45% of the import value: basic customs duty 25%, social welfare surcharge 10% of BCD and IGST 18%. IGST can usually be claimed back as input tax credit.
Is the import of other - whichever is lower free in India?
DGFT import policy for HS code 4005 20 90 is Free.
Can other - whichever is lower be exported from India?
DGFT export policy for HS code 4005 20 90 is Free.
Other lines under heading 4005
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.
