HS code 4012 20 20: For passenger automobile vehicles including two wheelers, three wheelers and personal type vehicles
HS code 4012 20 20 covers for passenger automobile vehicles including two wheelers, three wheelers and personal type vehicles in chapter 40 (rubber and articles thereof). Total import duty is about 30.98% of the import value; DGFT import policy: Restricted.
Updated 2026-11-01 from official lists, including Budget 2026 and later customs notifications.
Key facts
| Tariff item (8-digit HS code) | 4012 20 20 |
|---|---|
| Description | For passenger automobile vehicles including two wheelers, three wheelers and personal type vehicles |
| Chapter | 40: Rubber and articles thereof |
| Heading | 4012: Used pneumatic tyres |
| Unit | u |
| 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 | Restricted |
| 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: Restricted.
- Export: Free.
Questions about HS code 4012 20 20
What is the import duty on HS code 4012 20 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 for passenger automobile vehicles including two wheelers, three wheelers and personal type vehicles free in India?
DGFT import policy for HS code 4012 20 20 is Restricted, so check the conditions before you import.
Can for passenger automobile vehicles including two wheelers, three wheelers and personal type vehicles be exported from India?
DGFT export policy for HS code 4012 20 20 is Free.
Other lines under heading 4012
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.
