Indian ITC-HS · Tariff Item (8-digit)
HSN / HS Code 40059910Compounded Rubber — Granules of unvulcanised natural or synthetic rubber, compounded, ready for Rs. 30 per kg., vulcanisation whichever is lower
Why might this GST rate differ?
This is the base GST / IGST rate for the heading. The actual rate can vary with the product’s composition, form, packaging or end use — some sub-items attract a different rate under the schedules and exemptions of Notification 09/2025-Integrated Tax (Rate). Always verify the exact item before filing.
HSN code 40059910 covers Compounded Rubber — Granules of unvulcanised natural or synthetic rubber, compounded, ready for Rs. 30 per kg., vulcanisation whichever is lower. GST / IGST is 18%. Basic Customs Duty is 25%. Total effective import duty is about 58.56% on an assessable value of ₹100 (CIF).
Heading 4005: COMPOUNDED RUBBER, UNVULCANISED, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP
Compounded Rubber — Granules of unvulcanised natural or synthetic rubber, compounded, ready for Rs. 30 per kg., vulcanisation whichever is lower
Importing this at the standard rate costs ≈ ₹58.56 in duty for every ₹100 of shipment value.
What will my shipment cost to land?
Enter your actual shipment value and where you're buying from. We compute the duty on top — the same stack customs applies at the port. Figures are indicative; verify on ICEGATE before filing.
Compliance at a glance
Effective import duty stack
Live values from India's ICEGATE customs calculator, computed on an assessable value of ₹100.
Unit of measure: kg.
| Component | Rate | Amount / ₹100 |
|---|---|---|
BCDBasic Customs Duty — the headline tariff rate from the First Schedule. | 25% | ₹25.00 |
AIDCAgriculture Infrastructure & Development Cess — calculated on BCD. | 25% | ₹6.25 |
SWSSocial Welfare Surcharge — calculated on (BCD + AIDC). | 10% | ₹3.13 |
IGSTIntegrated Goods and Services Tax — on (CIF + BCD + AIDC + SWS). | 18% | ₹24.19 |
| Total Duty | 58.56% | ≈ ₹58.56 / ₹100 CIF |
For an assessable value of ₹100:
- BCD = AV × 25% = ₹25.00
- AIDC = BCD × 25% = ₹6.25
- SWS = (BCD + AIDC) × 10% = ₹3.13(exemption notifications exist for this code; verify eligibility)
- IGST = (AV + BCD + AIDC + SWS) × 18% = ₹24.19
- Total Duty = BCD + AIDC + SWS + IGST = ₹58.56 (58.56%)
Notifications and exemptions can lower the effective rate for specific goods or FTA partner countries. Cross-check against the latest CBIC circulars before filing.
Where to source to pay less
Basic Customs Duty under each Free Trade Agreement, sorted by best rate. Other duties (AIDC, SWS, IGST) still apply on top.
- JapanBest rate0%save 25pp
- Least Developed Countries0%save 25pp
- Nepal0%save 25pp
- SAFTA (LDC) countries0%save 25pp
- The Republic of Korea0%save 25pp
- ASEAN countries5%save 20pp
- Malaysia5%save 20pp
- Philippines5%save 20pp
- United Arab Emirates7%save 18pp
- MFN — no FTA (baseline)25%standard rate
Source: ITC MACMAP. Eligibility depends on Rules of Origin — consult the relevant FTA notification before filing.
Ask AI about this code
Answers are grounded in the official tariff data shown on this page.
AI-generated from official tariff data on this page, and may use web search for added context. Indicative only — verify duties and compliance against the latest CBIC/DGFT notifications before importing.
Where this code sits
- 14005Heading (4-digit)COMPOUNDED RUBBER, UNVULCANISED, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP
- 240059910Tariff Item (8-digit)Granules of unvulcanised natural or synthetic rubber, compounded, ready for Rs. 30 per kg., vulcanisation whichever is lower
Other HSN codes in heading 4005
Related 8-digit tariff items you may be looking for instead.
- 40059990Other Rs. 30 per kg., whichever is lower
- 40051000Compounded with carbon black or silica Rs. 30 per kg., whichever is lower w.e.f.1.5.2023
- 40052010Can sealing compound Rs. 30 per kg., whichever is lower
- 40052090Other Rs. 30 per kg., whichever is lower
- 40059110Hospital sheeting Rs. 30 per kg., whichever is lower
- 40059190Other Rs. 30 per kg., whichever is lower
What is an HSN Code?
An HSN code (Harmonized System of Nomenclature) is an internationally standardised numeric system to classify traded products. Indian customs extend it to an 8-digit ITC-HS code for more precise classification, taxation and compliance.
- First 2 digits: Chapter (e.g. 40)
- Digits 3–4: Heading
- Digits 5–6: Subheading (WCO-aligned)
- Last 2 digits: Indian ITC extension for added granularity
Why is the right HSN code important?
- Ensures correct calculation of customs duties and taxes.
- Required for shipping bills, bills of entry, GST filings and FTA certificates of origin.
- Helps avoid clearance delays, penalties or reclassification disputes.
How to use this HSN code
Export Documentation
Use this code in your Commercial Invoice, Packing List, and Shipping Bill for exports from India.
Import Clearance
Required for the Bill of Entry and customs clearance when importing goods into India.
GST Classification
Drives the applicable GST rate, HSN-wise summary in GSTR-1 and ITC eligibility checks.
Common HSN code mistakes to avoid
- • Reusing outdated or incorrect codes from old shipments
- • Mixing up similar product codes without checking descriptions
- • Ignoring the last 2 digits which affect Indian duty rates
- • Not considering composition, end use or manufacturing process
- • Relying solely on online tools without professional verification
Need more information?
For complex products, consult with customs brokers or trade experts who can classify based on:
- • Physical product inspection
- • Material composition / manufacturing process
- • Intended end-use
- • Latest customs notifications & advance rulings
Additional Resources
• DGFT Policy: Guidelines for export-import procedures
• Customs Tariff: Complete HSN code list with duty rates
• GST Notifications: Latest tax-rate updates
• Trade Portal: Government trade documentation support
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Open toolHSN Code 40059910 — FAQs
Duty, GST and classification questions answered from the official Customs Tariff data.
HSN code 40059910 (Compounded Rubber — Granules of unvulcanised natural or synthetic rubber, compounded, ready for Rs. 30 per kg., vulcanisation whichever is lower) attracts 18% IGST under Schedule II of the GST notification.
The Basic Customs Duty (BCD) for HSN code 40059910 is 25%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).
HSN code 40059910 covers Compounded Rubber — Granules of unvulcanised natural or synthetic rubber, compounded, ready for Rs. 30 per kg., vulcanisation whichever is lower. It sits under Chapter 40 – Rubber and articles thereof, in Section VII – PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF.
The HSN code for Compounded Rubber — Granules of unvulcanised natural or synthetic rubber, compounded, ready for Rs. 30 per kg., vulcanisation whichever is lower is 40059910, classified under Chapter 40 – Rubber and articles thereof of India's Customs Tariff (ITC-HS).
The standard unit of quantity (UQC) for HSN code 40059910 is kg, as listed in the Customs Tariff.
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