HS 4008.21.10Chapter 40 — Rubber and Articles Thereof
Import Duty on Used in the manufacture of soles, heels or soles and heels combined, for footwear
India FY 2025-26 · CUSTADA Schedule · ITC-HS 4008.21.10
Duty Rates at a Glance
Basic Customs Duty
10%
Social Welfare Surcharge
1%
IGST
18%
Total Effective Duty
30.98%
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% | -10.0% | ~11.9% on AV |
| India-Nepal Bilateral Trade Agreement | 0% | -10.0% | ~11.9% on AV |
| India-Korea CEPA | 0% | -10.0% | ~11.9% on AV |
| India-Japan CEPA (IJCEPA) | 0% | -10.0% | ~11.9% on AV |
| DFTP Scheme for LDCs | 5% | -5.0% | ~6.0% on AV |
| India-UAE CEPA | 6% | -4.0% | ~4.8% on AV |
FTA rates require a valid Certificate of Origin. Verify eligibility with your customs broker.
Frequently Asked Questions
What is the import duty on Used in the manufacture of soles, heels or soles and heels combined, for footwear?
The total import duty is 30.98%, comprising BCD of 10%, Social Welfare Surcharge of 1% on BCD, and IGST of 18%. These rates are for FY 2025-26.
Is Used in the manufacture of soles, heels or soles and heels combined, for footwear under BIS mandatory certification?
HS 4008.21.10 does not typically require mandatory BIS certification, but always verify with the latest DPIIT/BIS Quality Control Orders.
Are there anti-dumping duties on Used in the manufacture of soles, heels or soles and heels combined, for footwear?
No active anti-dumping duties are currently recorded for HS 4008.21.10 in the TradePrep database (FY 2025-26).
Which FTA gives the lowest duty rate for HS 4008.21.10?
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.
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HS Code Details
HS Code4008.21.10
Chapter40 — Rubber and Articles Thereof
Heading4008
Unitkg
ScheduleCUSTADA FY 2025-26
FTA Available