40121300
Unit: NOS
Of a kind used on aircraft
RETREADED OR USED PNEUMATIC TYRES OF RUBBER, SOLID OR CUSHION TYRES, TYRE TREADS AND TYRE FLAPS, OF RUBBER > Retreaded tyres > Of a kind used on aircraft
BCD
10.0000%
IGST
18.0000%
SWS
10.0000%
AIDC
10.0000%
IMPORTRestricted
Duty Rates
DUTY STRUCTURE (SCHEDULE RATES)
BCD
10%
SWS
10%
AIDC
10%
IGST
18%
TOTAL
32.3%
| Duty | Statutory | Effective (conditional) |
|---|---|---|
| Basic Customs Duty (BCD) | 10% | 10% |
| Social Welfare Surcharge (SWS) | 10% | 10% |
| AIDC | 10% | 10% |
| IGST | 18% | 18% |
IGST Notification: 045/2025 — Serial No. I229
Statutory = tariff schedule rates (what most importers pay). Effective = ICEGATE rate via notification — applies only if importer meets the notification conditions.
SECTION VII — PLASTICS AND ARTICLES THEREOF, RUBBER AND ARTICLES THEREOF
Chapter 40: Rubber and articles thereof
Related HS Codes in Chapter 40
40121200Of a kind used on buses or lorries
40121100Of a kind used on motor cars (including station wagons and racing cars)
40121910For two wheelers
40121990Other
40122010For buses, lorries and earth moving equipments including light commercial vehicl
40122020For passenger automobile vehicles, including two wheelers, three wheelers and pe