HS code 4005 91 90: Other - whichever is lower

HS code 4005 91 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.

Total import dutyabout 50.45%
Basic customs duty25%
IGST18%
Import policyFree
Export policyFree
Anti-dumpingNone found

Updated 2026-11-01 from official lists, including Budget 2026 and later customs notifications.

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Key facts

Tariff item (8-digit HS code)4005 91 90
DescriptionOther - whichever is lower
Chapter40: Rubber and articles thereof
Heading4005: Other
Unitkg.
Basic customs duty (tariff rate)25%
Basic customs duty charged25%
Social welfare surcharge10% of BCD
IGST18%
Total import dutyabout 50.45% of the import value
DGFT import policyFree
DGFT export policyFree

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 29,478 tonnes in 2025-26 (up 7.4% on 2024-25) under tariff item 40059190, “Other plates sheets and strip”.
  • India exported 3,012 tonnes in 2025-26 (up 10.4% on 2024-25) under tariff item 40059190, “Other plates sheets and strip”.

Questions about HS code 4005 91 90

What is the import duty on HS code 4005 91 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 91 90 is Free.

Can other - whichever is lower be exported from India?

DGFT export policy for HS code 4005 91 90 is Free.

Other lines under heading 4005

4005 10 00: Compounded with carbon black or silica - whichever4005 20 10: Can sealing compound - whichever is lower4005 20 90: Other - whichever is lower4005 91 10: Hospital sheeting - whichever is lower4005 99 10: Granules of unvulcanised natural or - synthetic ru4005 99 90: Other - whichever is lower

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.