HS code 4008 19 10: Blocks of micro-cellular rubber but not of latex foam sponge, used in the manufacture of soles, heels or soles and heels combined for footwear

HS code 4008 19 10 covers blocks of micro-cellular rubber but not of latex foam sponge, used in the manufacture of soles, heels or soles and heels combined for footwear in chapter 40 (rubber and articles thereof). Total import duty is about 30.98% of the import value; DGFT import policy: Free.

Total import dutyabout 30.98%
Basic customs duty10%
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)4008 19 10
DescriptionBlocks of micro-cellular rubber but not of latex foam sponge, used in the manufacture of soles, heels or soles and heels combined for footwear
Chapter40: Rubber and articles thereof
Heading4008: Of cellular rubber
Unitkg.
Basic customs duty (tariff rate)10%
Basic customs duty charged10%
Social welfare surcharge10% of BCD
IGST18%
Total import dutyabout 30.98% of the import value
DGFT import policyFree
DGFT export policyFree

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 13 tonnes in 2025-26 (down 32.1% on 2024-25) under tariff item 40081910, “Block of micro-cellu rubr not of latax foam sponge used in manuf of soles/leels/ combined for footwear”.
  • India exported 118 tonnes in 2025-26 (up 70% on 2024-25) under tariff item 40081910, “Block of micro-cellu rubr not of latax foam sponge used in manuf of soles/leels/ combined for footwear”.

Questions about HS code 4008 19 10

What is the import duty on HS code 4008 19 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 blocks of micro-cellular rubber but not of latex foam sponge, used in the manufacture of soles, heels or soles and heels combined for footwear free in India?

DGFT import policy for HS code 4008 19 10 is Free.

Can blocks of micro-cellular rubber but not of latex foam sponge, used in the manufacture of soles, heels or soles and heels combined for footwear be exported from India?

DGFT export policy for HS code 4008 19 10 is Free.

Other lines under heading 4008

4008 11 10: Of micro-cellular rubber4008 11 90: Plates, sheets and strip: other4008 19 90: Of cellular rubber: other4008 21 10: Used in the manufacture of soles, heels or soles a4008 21 20: For resoling or repairing or retreading rubber tyr4008 21 90: Plates, sheets and strip: other4008 29 10: Rubber sheets and resin rubber sheets for soles an4008 29 20: Blocks used in the manufacture of soles heels or s4008 29 30: Latex foam sponge4008 29 40: Tread rubber and tread packing strip for resoling 4008 29 90: Of non-cellular rubber: other

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.