Heading

No.

H.S.

Code

Description

CD

CBT

IC

Remarks

SUQ

40.01

 

Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip.

 

 

 

 

 

 

4001.10

- Natural rubber latex, whether or not pre-vulcanised

Nil

5

1

 

Kg

 

 

- Natural rubber in other forms:

Nil

5

1

 

Kg

 

4001.21

-- Smoked sheets

Nil

5

1

 

Kg

 

4001.22

-- Technically specified natural rubber (TSNR)

Nil

5

1

 

Kg

 

4001.29

-- Other

Nil

5

1

 

Kg

 

4001.30

- Balata, gutta-percha, guayule, chicle and similar natural gums

Nil

5

1

 

Kg

 

 

 

 

 

 

 

 

40.02

 

Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading No. 40.01 with any product of this heading, in primary forms or in plates, sheets or strip

 

 

 

@

 

 

 

- Styrene-butadiene rubber (sbr); carboxylated styrene-butadiene rubber (XSBR):

 

 

 

 

 

 

4002.11

-- Latex

Nil

5

1

 

Kg

 

4002.19

-- Other

Nil

5

1

 

Kg

 

4002.20

- Butadiene rubber (BR)

Nil

5

1

 

Kg

 

 

- Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene rubber (CIIR or BIIR):

 

 

 

 

 

 

4002.11

-- Latex

Nil

5

1

 

Kg

 

4002.19

-- Other

Nil

5

1

 

Kg

 

4002.20

- Butadiene rubber (BR)

Nil

5

1

 

Kg

 

 

- Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene- isoprene rubber (CIIR or BIIR)

 

 

 

 

 

 

4002.31

-- Isobutene-isoprene (butyl) rubber (IIR)

Nil

5

1

 

Kg

 

4002.39

-- Other

Nil

5

1

 

Kg

 

 

- Chloroprene (chlorobutadiene) rubber (CR):

 

 

 

 

 

 

4002.41

-- Latex

Nil

5

1

 

Kg

 

4002.49

-- Other

Nil

5

1

 

Kg

 

 

@ The CBT on synthetic rubber in the form of slabs, sheets, tubes, rods and profiles is 20% of the value.

 

Heading

No.

H.S.

Code

Description

CD

CBT

IC

Remarks

SUQ

 

 

- Acrylonitrile – butadiene rubber (NBR):

 

 

 

 

 

 

4002.51

-- Latex

Nil

5

1

 

Kg

 

4002.59

-- Other

Nil

5

1

 

Kg

 

4002.60

- Isoprene rubber (IR)

NIL

5

1

 

Kg

 

4002.70

- Enthylene- propylene- non- conjugated diene rubber (EPDM)

Nil

5

1

 

Kg

 

4002.80

- Mixtures of any product of heading No. 40.01 with any product of this heading

Nil

10

1

 

Kg

 

 

- Other:

 

 

 

 

 

 

4002.91

-- Latex

Nil

5

1

 

Kg

 

4002.99

-- Other

Nil

5

1

 

Kg

 

 

 

 

 

 

 

 

40.03

4003.00

Reclaimed rubber in primary forms or in plates, sheets or strip.

5

45

1

 

Kg

 

 

 

 

 

 

 

 

40.04

4004.00

Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom.

Nil

60

1

 

Kg

 

 

 

 

 

 

 

 

40.05

 

Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip.

 

 

 

 

 

 

4005.10

- Compounded with carbon black or silica

5

45

1

 

Kg

 

4005.20

- Solutions; dispersions other than those of subheading No. 4005.10

5

45

1

 

Kg

 

 

- Other:

 

 

 

 

 

 

4005.91

-- Plates, sheets and strip

5

45

1

@

Kg

 

4005.99

-- OTHER

NIL

45

1

 

Kg

 

 

 

 

 

 

 

 

04.06

 

Other forms  (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber.

 

 

 

@@

 

 

4006.10

- “Camel-back” strips for retreading rubber tyres

5

15

1

 

Kg

 

4006.90

- Other

5

100

1

 

Kg

 

 

 

 

 

 

 

 

40.07

4007.00

Vulcanised rubber thread and cord.

5

45

1

@@@

Kg

 

 

 

 

 

 

 

 

40.08

 

Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber.

 

 

 

@@@@

 

 

 

- Of cellular rubber:

 

 

 

 

 

 

4008.11

-- Plates, sheets and strip

5

55

1

 

Kg

 

4008.19

-- Other

5

55

1

 

Kg

 

 

- Of non-cellular rubber:

 

 

 

 

 

 

4008.21

-- Plates, sheets and strip

5

55

1

 

Kg

 

4008.29

-- Other

5

55

1

 

Kg

 

 

 

 

 

 

 

 

40.09

 

Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges).

 

 

 

 

 

 

4009.10

- Not reinforced or otherwise combined with other materials, without fittings

10

50

1

 

Kg

 

4009.20

- Reinforced or otherwise combined only with metal, without fittings

10

50

1

 

Kg

 

@ The raw materials used in retreading tyre units are subject to an ad valorem CBT of 5%

@@ At the discretion of the Ministry of Health and with approval of the Ministry of Commerce, importation of parts and instruments used for sanitary and medical purposes is liable to and ad valorem CBT of 10%..

@@@ The importation of rubber threads covered with textile materials is subject to a CBT rate of 80% of the value.

@@@@ 1- The CBT on floorcoverings in the form of rolls, slabs, sheets and strips is 100% of the value.

                2- The raw materials used in retreading tyre units are subject to an ad valorem CBT of 5%.

 

Heading

No.

H.S.

Code

Description

CD

CBT

IC

Remarks

SUQ

 

4009.30

- Reinforced or otherwise combined only with textile materials, without fittings

10

50

1

 

Kg

 

4009.40

- Reinforced or otherwise combined with other materials, without fittings

10

50

1

 

Kg

 

4009.50

- With fittings

10

50

1

 

Kg

 

 

 

 

 

 

 

 

40.10

 

Conveyor or transmission belts or belting, of vulcanized rubber.

 

 

 

 

 

 

 

- Conveyor belts or belting:

 

 

 

 

 

 

4010.11

-- Reinforced only with  metal

10

150

1

 

Kg

 

4010.12

-- Reinforced only with textile materials

10

150

1

 

Kg

 

4010.13

-- Reinforced only with plastics

10

150

1

 

Kg

 

4010.19

-- Other

10

150

1

 

Kg

 

 

- Transmission belts or belting:

 

 

 

 

 

 

4010.21

-- Endless transmission belts of trapezoidal cross-section (V-belts), whether or not grooved, of a circumference exceeding 60 cm but not exceeding 180 cm

10

150

1

 

Kg

 

4010.22

-- Endless transmission belts of trapezoidal cross-section (V-belts), whether or not grooved, of a circumference exceeding 180 cm but not exceeding 240 cm

10

150

1

 

Kg

 

4010.23

-- Endless synchronous belts, of a circumference exceeding 60cm but not exceeding 150 cm

10

150

1

 

Kg

 

4010.24

-- Endless synchronous belts, of a circumference exceeding 150 cm but not exceeding 198 cm

10

150

1

 

Kg

 

4010.29

-- Other

10

150

1

 

Kg

 

 

 

 

 

 

 

 

40.11

 

New pneumatic tyres, of rubber

 

 

 

 

 

 

4011.10

- Of a kind used on motor cars (including station wagons and racing cars)

10

90

1

 

U

 

4011.20

- Of a kind used on buses or lorries

10

90

1

 

U

 

4011.30

- Of a kind used on aircraft

Nil

5

1

 

U

 

4011.40

- Of a kind used on motorcycles

10

65

1

 

U

 

4011.50

- Of a kind used on bicycles

10

65

1

 

U

 

 

- Other:

 

 

 

 

 

 

4011.91

-- Having a “herring-bone” or similar tread

10

65

1

 

U

 

4011.99

-- Other

10

65

1

 

U

 

 

 

 

 

 

 

 

40.12

 

Retreated or used pneumatic tyres of rubber; solid or cushion tyres, interchangeable tyre treads and tyre flaps, of rubber

 

 

 

 

 

 

4012.10

- Retreated tyres

10

150

1

 

U

 

4012.20

- Used pneumatic tyres

10

150

1

 

U

 

4012.90

- Other

10

150

1

 

Kg

 

 

 

 

 

 

 

 

40.13

 

Inner tubes, of rubber.

 

 

 

@

 

 

4013.10

- Of a kind used on motor cars (including station wagons and racing cars), buses or lorries

10

90

1

 

U

 

 

 

 

 

 

 

 

@ 1- Tyre tubes of a kind used on aircraft are exempted from CD, but subject to an ad valorem CBT of 5%.

      2- The CBT on tyre tubes of a kind used on buses, mini- buses and lorries is 25% of the value.

 

 

Heading

No.

H.S.

Code

Description

CD

CBT

IC

Remarks

SUQ

 

4013.20

- Of a kind used on bicycle

10

65

1

 

U

 

4013.90

- Other

10

65

1

 

U

 

 

 

 

 

 

 

 

40.14

 

Hygienic or pharmaceutical articles (including teats), of vulcanized rubber other than hard rubber, with or without fitting of hard rubber.

 

 

 

@

 

 

4014.10

- Sheath contraceptive

10

40

1

 

Kg

 

4014.90

- Other

Nil

25

1

 

Kg

 

 

 

 

 

 

 

 

40.15

 

Articles of apparel and clothing accessories (including gloves), for all purposes, of vulcanized rubber other than hard rubber.

 

 

 

 

 

 

 

- Gloves:

 

 

 

 

 

 

4015.11

-- Surgical

15

35

14

 

Kg

 

4015.19

-- Other

15

45

1

 

Kg

 

4015.90

- Other

15

45

1

 

Kg

 

 

 

 

 

 

 

 

40.16

 

Other articles of vulcanized rubber other than hard rubber

 

 

 

@@

 

 

4016.10

- Of cellular rubber

15

115

1

 

Kg

 

 

- Other:

 

 

 

 

 

 

4016.91

-- Floor coverings and mats

15

115

1

 

Kg

 

4016.92

-- Erasers

15

115

1

 

Kg

 

4016.93

-- Gaskets, washers and other seals

15

115

1

 

Kg

 

4016.94

-- Boat or dock fenders, whether or not inflatable

15

115

1

 

Kg

 

4016.95

-- Other inflatable articles

15

115

1

 

Kg

 

4016.99

-- Other

15

115

1

@@@

Kg

 

 

 

 

 

 

 

 

40.17

4017.00

Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber.

15

115

1

@@@@

Kg

 

 

 

 

 

 

 

 

@ The importation of teats and caps and articles for hygienic and protective purposes  is subject to the approval of the Ministry of Commerce and the prior consent of the Ministry of Health.

@@ The importation of parts and instruments used for hygienic and medical purposes is also subject to the approval of the Ministry of Health. The CBT is 50% of the value.

@@@ At the discretion of the Ministry of Industries and Mines, the importation of bladders used in rubber industry not manufactured domestically is allowed. An ad valorem CBT of 5% is applicable on the goods.

@@@@ The CBT on hard rubber (ebonite and lecanite) in the form of masses, slabs,sheets or strips, rods, profile or tubes, waste, dust and parings  is 30% of the value.