Where HSN 4002 80 20 Sits
Use the eight-digit code on the bill of entry, the shipping bill and, where your turnover requires it, on the GST invoice. The first four digits are the heading; the last four narrow it to this line.
- Chapter
- 40 · Rubber and articles thereof
- Heading
- 4002 · Synthetic rubber and factice derived form oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip
- Group
- Mixtures of any product of heading 40 01 with any product of this heading
- Tariff item
- 4002 80 20 · Chemically modified form of natural rubber including graft rubber
- Unit
- kg.
GST Rate on HSN 4002 80 20
GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The entries below are the ones that reach this code. Match the goods to the description in the entry before you invoice.
| GST rate | Entry | Codes named | Goods covered by the entry |
|---|---|---|---|
| 18% | Schedule II, S. No. 128 | 4002 | Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobutene-isoprene (butyl) rubber (IIR), Ethylene-propylene-Non- conjugated diene rubber (EPDM) |
| 18% | Schedule II, S. No. 639 | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry) |
Goods that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.
Customs Duty on HSN 4002 80 20
An import pays basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties.
- Basic customs duty at
- Social welfare surcharge, 10% of the duty
- IGST at on value plus both
- Total duty and tax
- As a share of the value
Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.
Export Policy and RoDTEP for HSN 4002 80 20
Schedule 2 of ITC(HS) 2022 marks this tariff item Free. Appendix 4R gives RoDTEP at 1.3% of FOB value for exports from the domestic tariff area and 0.8% for Advance Authorisation, SEZ and EOU exports. The scheme continues up to 31 December 2026.
- Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
- All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
- Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
- Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
- Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Other Codes Under HSN 4002
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 4002 11 00 | Latex | 10% |
| 4002 19 10 | Oil extended styrene butadiene rubberOther | 10% |
| 4002 19 20 | Styrene butadiene rubber with styrene content exceeding 50%Other | 10% |
| 4002 19 30 | Styrene butadiene styrene oil bound copolymerOther | 10% |
| 4002 19 90 | OtherOther | 10% |
| 4002 20 00 | Butadiene rubber (BR) | 10% |
| 4002 31 00 | Isobutene-isoprene (butyl) rubber (IIR) | 10% |
| 4002 39 00 | Other | 10% |
| 4002 41 00 | Latex | 10% |
| 4002 49 00 | Other | 10% |
| 4002 51 00 | Latex | 10% |
| 4002 59 00 | Other | 10% |
| 4002 60 00 | Isoprene rubber (IR) | 10% |
| 4002 70 00 | Ethylene-propylene-non-conjugated diene rubber (EPDM) | 10% |
| 4002 80 10 | LatexMixtures of any product of heading 40 01 with any product of this heading | 10% |
| 4002 80 20 | Chemically modified form of natural rubber including graft rubberMixtures of any product of heading 40 01 with any product of this heading | 10% |
| 4002 80 90 | OtherMixtures of any product of heading 40 01 with any product of this heading | 10% |
| 4002 91 00 | Latex | 10% |
| 4002 99 10 | Factice (rubber substitute derived from oil)Other | 10% |
| 4002 99 20 | Tread rubber compound, cushion compound, cushion gum and tread gum for resoling or repairing or retreading rubber tyresOther | 10% |
| 4002 99 90 | OtherOther | 10% |
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1.
- Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
- The GST exemption notification. Goods exempt under it pay no GST even if a rate entry names the code.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
- ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
- Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position with the official source before you act on it.