Trade Updates
CBIC extends IGST exemption on COVID vaccines till March 2026 · Anti-dumping duty on Chinese solar glass — effective Dec 2025 · DGFT updates SION norms for engineering goods exporters · New BIS mandatory certification for 47 electronics categories · Customs duty on gold revised to 6% — Finance Ministry notification · ICEGATE portal upgraded — new e-filing interface live from Jan 2026 · FTA duty benefits extended to 12 new product categories under ASEAN · Container dwell time at JNPT reduced to 3.2 days — APSEZ report · CBIC extends IGST exemption on COVID vaccines till March 2026 · Anti-dumping duty on Chinese solar glass — effective Dec 2025 · DGFT updates SION norms for engineering goods exporters · New BIS mandatory certification for 47 electronics categories · Customs duty on gold revised to 6% — Finance Ministry notification · ICEGATE portal upgraded — new e-filing interface live from Jan 2026 · FTA duty benefits extended to 12 new product categories under ASEAN · Container dwell time at JNPT reduced to 3.2 days — APSEZ report ·

Customs Snapshot — HS classification, duty & compliance in one check

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12,471
HS codes
FY 2025-26
CUSTADA schedule
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HS 4005.91.90Chapter 40 — Rubber and Articles Thereof

Other

Live result from the CUSTADA FY 2025-26 schedule · ITC-HS 4005.91.90

Shipment detailsQuantity, unit value & origin
kg (KG)

The CUSTADA specific duty for this line is charged per kg — the UQC can't be changed without changing what the calculation means.

CHARGEDAd valorem — 25% of ₹1,20,000₹30,000
Specific — ₹30 × 100 kg₹3,000

At 100 kg × ₹1,200, the ad valorem rate governs — Basic Customs Duty of ₹30,000. Above this unit value the percentage governs.

Basic Customs Duty only. SWS, IGST, AIDC and any trade-remedy duty sit on top — the full cascade and landed cost are in the calculator. Decision support, not a filing.

Snapshot25% or ₹30 per kg, whichever is higher · Total 50.45%
Basic Customs Duty
25% or ₹30 per kg, whichever is higher
Social Welfare Surcharge
2.5%
IGST
18%
Total Effective Duty
50.45%
Unit of Measurement (UQC)
kg (KG)
Duty breakupFull cascade — sign up free
🔒 Full landed cost
Complete cascade — BCD, SWS, IGST, AIDC, cesses and anti-dumping — computed on your shipment value and saved to your account.
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FTA / preferential rates9 origins · best 0%
AgreementBCD Ratevs Standard
BESTSAFTA (Legacy — 99/2011)0%−25.0%

Concessional origins: Afghanistan, Bangladesh, Bhutan, Brunei, Cambodia, Indonesia and 14 more.

🔒 Full FTA rate table
8 more agreements with rates by origin, plus Certificate of Origin requirements.
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FTA rates require a valid Certificate of Origin and are subject to CAROTAR 2020 verification.

ComplianceNo mandatory certification found · policy Free
Import Policy
Free
Export Policy
Free

BIS Quality Control Orders

No QCO is mapped to HS 4005.91.90. Verify against the latest DPIIT/BIS orders before importing.

Trade remedies

No active anti-dumping, safeguard or countervailing duty is recorded for HS 4005.91.90 (FY 2025-26). Verify with DGTR for the latest findings.

See the full reference page for HS 4005.91.90 →

Frequently checked HS codes

Live rates from the same schedule — each links to its full reference page.

8517.13.00
Smartphones
37.47%
8703.23.91
Motor cars
100.6%
8471.30.10
Personal computer
18%
9403.60.00
Other wooden furniture
41.6%
4202.22.10
Hand-bags and shopping bags, of artificial plastic material
37.47%
7308.40.00
Equipment for scaffolding, shuttering, propping or pit-propping
30.98%

Frequently asked questions

Why is the duty shown as "25% or ₹30 per kg, whichever is higher" instead of a single percentage?
Some tariff lines carry both an ad-valorem rate (25% of assessable value) and a specific duty (₹30 per kg). Customs charges whichever works out higher, so on low-value consignments the specific duty usually governs. Quoting the percentage alone understates the liability — change the quantity and unit value above to see which one applies to your shipment.
Is IGST on apparel 5% or 18%?
Both, depending on retail price. From 22 September 2025, IGST on apparel is MRP-based: 5% where MRP is ₹2,500 or less, and 18% above that. The 12% slab was abolished. Confirm the MRP before you file.
Is Social Welfare Surcharge always 10% of BCD?
No — and assuming so is a common costing error. SWS is stated per tariff line and a notification can exempt it independently of the BCD actually charged. HS 4005.91.90 carries BCD of 25% but SWS of 2.5%. Always read the line, not the rule of thumb.
Does a Certificate of Origin remove the specific duty too?
No. An FTA concession lowers the ad-valorem BCD for a qualifying origin, but where the line carries a specific duty of ₹30 per kg, the "whichever is higher" test still runs. A 0% preferential rate does not automatically mean zero Basic Customs Duty.
Is a garment always Chapter 61?
Only if it is knitted or crocheted. Chapter 61 covers knitted garments; Chapter 62 covers woven. The decision turns on fabric construction, not what the product is called. Getting it wrong changes the duty and the BIS position.

Rates are from the CUSTADA FY 2025-26 schedule and are decision support, not a filing. Classification depends on the actual goods; verify with your customs broker before filing a Bill of Entry. Under CBLR 2018 only a licensed broker may file on ICEGATE.