40122020
Unit: NOS

For passenger automobile vehicles, including two wheelers, three wheelers and personal type vehicles

RETREADED OR USED PNEUMATIC TYRES OF RUBBER, SOLID OR CUSHION TYRES, TYRE TREADS AND TYRE FLAPS, OF RUBBER > Used pneumatic tyres > For passenger automobile vehicles, including two wheelers, three wheelers and personal type vehicles

BCD
10.0000%
IGST
18.0000%
SWS
10.0000%
AIDC
10.0000%
IMPORTRestricted
→ Calculate DutyChapter 40

Duty Rates

DUTY STRUCTURE (SCHEDULE RATES)
BCD
10%
→
SWS
10%
→
AIDC
10%
→
IGST
18%
→
TOTAL
32.3%
DutyStatutoryEffective (conditional)
Basic Customs Duty (BCD)10%10%
Social Welfare Surcharge (SWS)10%10%
AIDC10%10%
IGST18%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

40122010
For buses, lorries and earth moving equipments including light commercial vehicl
40121990
Other
40122090
Other
40121910
For two wheelers
40121300
Of a kind used on aircraft
40121200
Of a kind used on buses or lorries