HS 4001.21.00Chapter 40 — Rubber and Articles Thereof
Import Duty on Smoked sheets
India FY 2025-26 · CUSTADA Schedule · ITC-HS 4001.21.00
Duty Rates at a Glance
Basic Customs Duty
25% or ₹30 per kg, whichever is higher
Social Welfare Surcharge
2.5%
IGST
5%
Total Effective Duty
33.875%
Unit of Measurement
kg
Import Policy
Free
Export Policy
Free
FTA / Preferential Duty Rates
Lower BCD rates available under Free Trade Agreements
| FTA / Agreement | BCD Rate | vs Standard | Est. Saving |
|---|---|---|---|
| BESTSAFTA (Legacy — 99/2011) | 0% | -25.0% | ~26.9% on AV |
Full FTA rate table3 more agreements with concessional rates for this code, plus Certificate of Origin requirements.
FTA rates require a valid Certificate of Origin. Verify eligibility with your customs broker.
Notifications & Circulars for HS 4001
Government notifications citing this HS code or heading
Further amends the notification No. 21/2002-Customs, dated the 1st March, 2002.22.12.2010All Industry Rates of Duty Drawback, 2010-11 - The rates of drawback effective from 20.09.2010.20.09.2010
Browse the full notification archive →Frequently Asked Questions
What is the import duty on Smoked sheets?
The total import duty is 33.875%, comprising BCD of 25% or ₹30 per kg, whichever is higher, Social Welfare Surcharge of 2.5% on BCD, plus IGST. IGST of 5% applies. These rates are for FY 2025-26.
Is Smoked sheets under BIS mandatory certification?
HS 4001.21.00 does not typically require mandatory BIS certification, but always verify with the latest DPIIT/BIS Quality Control Orders.
Are there anti-dumping duties on Smoked sheets?
No active anti-dumping duties are currently recorded for HS 4001.21.00 in the TradePrep database (FY 2025-26).
Which FTA gives the lowest duty rate for HS 4001.21.00?
The lowest available BCD rate is 0% under SAFTA (Legacy — 99/2011). A valid Certificate of Origin (COO) must be presented at customs to claim this rate.
Not sure about classifications?
Classify interactively →Answer simple questions to narrow down your HSN code.
Calculate exact duty for your shipment
Enter your CIF value, origin country, and quantity to get a full duty breakdown including ADD, SWS, and landed cost.
See full compliance snapshot →Calculate Duty in TradePrepCreate free accountFree account · No credit card needed
HS Code Details
HS Code4001.21.00
Chapter40 — Rubber and Articles Thereof
Heading4001
Unitkg
ScheduleCUSTADA FY 2025-26
FTA Available