Chapter 40 — Rubber and articles thereof

Nepal Customs Tariff 2026/27 import duty rates and 93 HS code lines for Rubber and articles thereof (Section VII — Plastics and articles thereof; rubber and articles thereof). Each code shows the general and SAARC customs duty; tap a code to open the full breakdown and landed-cost estimate.

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40.01 — Natural rubber, balata, gutta-percha, guayule chicle and similar natural gums, in primary forms or in plates, sheets or strip

HS code	Description	Unit	General duty	SAARC duty
4001.10.00	Natural rubber latex, whether or not prevulcanised	kg	5%	5%
4001.21.00	Smoked sheets	kg	5%	5%
4001.22.00	Technically specified natural rubber (TSNR)	kg	5%	5%
4001.29.00	Natural rubber in other forms — Other	kg	5%	5%
4001.30.00	Balata, gutta-percha, guayule, chicle and similar natural gums	kg	5%	5%

40.02 — Synthetic rubber, and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of Heading 40.01 with any product of this Heading, in primary forms or in plates, sheets or strip

HS code	Description	Unit	General duty	SAARC duty
4002.11.00	Latex	kg	5%	5%
4002.19.00	Styrene-butadiene rubber (SBR); carboxylated styrene- butadiene rubber (XSBR) — Other	kg	5%	5%
4002.20.00	Butadiene rubber (BR)	kg	5%	5%
4002.31.00	Isobutene-isoprene (butyl) rubber (IIR)	kg	5%	5%
4002.39.00	Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene rubber (CIIR or BIIR) — Other	kg	5%	5%
4002.41.00	Latex	kg	5%	5%
4002.49.00	Chloroprene (chlorobutadiene) rubber (CR) — Other	kg	5%	5%
4002.51.00	Latex	kg	5%	5%
4002.59.00	Acrylonitrile-butadiene rubber (NBR) — Other	kg	5%	5%
4002.60.00	Isoprene rubber (IR)	kg	5%	5%
4002.70.00	Ethylene-propylene-non-conjugated diene rubber (EPDM)	kg	5%	5%
4002.80.00	Mixtures of any product of Heading 40.01 with any product of this Heading	kg	5%	5%
4002.91.00	Latex	kg	5%	5%
4002.99.00	Other	kg	5%	5%

40.03 — Reclaimed rubber in primary forms or in plates, sheets or strip

HS code	Description	Unit	General duty	SAARC duty
4003.00.00	Reclaimed rubber in primary forms or in plates, sheets or strip.	kg	5%	5%

40.04 — Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom

HS code	Description	Unit	General duty	SAARC duty
4004.00.00	Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom.	kg	5%	5%

40.05 — Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip

HS code	Description	Unit	General duty	SAARC duty
4005.10.00	Compounded with carbon black or silica	kg	5%	5%
4005.20.00	Solutions; dispersions other than those of Sub-heading 4005.10	kg	5%	5%
4005.91.00	Plates, sheets and strip	kg	5%	5%
4005.99.00	Other	kg	5%	5%

40.06 — Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber

HS code	Description	Unit	General duty	SAARC duty
4006.10.00	"Camel-back" strips for retreading rubber tyres	kg	10%	5%
4006.90.00	Other	kg	10%	5%

40.07 — Vulcanised rubber thread and cord

HS code	Description	Unit	General duty	SAARC duty
4007.00.00	Vulcanised rubber thread and cord.	kg	10%	5%

40.08 — Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber

HS code	Description	Unit	General duty	SAARC duty
4008.11.00	Plates, sheets and strip	kg	10%	5%
4008.19.00	Of cellular rubber — Other	kg	10%	5%
4008.21.00	Plates, sheets and strip	kg	10%	5%
4008.29.00	Of non-cellular rubber — Other	kg	10%	5%

40.09 — Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)

HS code	Description	Unit	General duty	SAARC duty
4009.11.00	Without fittings	kg	15%	7.25%
4009.12.00	With fittings	kg	15%	7.25%
4009.21.00	Without fittings	kg	15%	7.25%
4009.22.00	With fittings	kg	15%	7.25%
4009.31.00	Without fittings	kg	15%	7.25%
4009.32.00	With fittings	kg	15%	7.25%
4009.41.00	Without fittings	kg	15%	7.25%
4009.42.00	With fittings	kg	15%	7.25%

40.10 — Conveyor or transmission belts or belting, of vulcanised rubber

HS code	Description	Unit	General duty	SAARC duty
4010.11.00	Reinforced only with metal	kg	5%	5%
4010.12.00	Reinforced only with textile materials	kg	5%	5%
4010.19.00	Conveyor belts or belting — Other	kg	5%	5%
4010.31.00	Endless transmission belts of trapezoidal cross-Section (V-belts), V-ribbed of an outside circumference exceeding 60 cm but not exceeding 180 cm	kg	5%	5%
4010.32.00	Endless transmission belts of trapezoidal cross- Section (V-belts), other than V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm	kg	5%	5%
4010.33.00	Endless transmission belts of trapezoidal cross-Section (V-belts), V-ribbed, of an outside cicumference exceeding 180 cm but not exceeding 240 cm	kg	5%	5%
4010.34.00	Endless transmission belts of trapezoidal corss-Section (V-belts), other than V-ribbed, of an oustide circumference exceeding 180 cm but not exceeding 240 cm	kg	5%	5%
4010.35.00	Endless synchronous belts, of an outside cricumference exceeding 60 cm but not exceeding 150 cm	kg	5%	5%
4010.36.00	Endless synchronous belts, of an outside circumference exceeding150 cm but not exceeding 198 cm	kg	5%	5%
4010.39.00	Transmission belts or belting — Other	kg	5%	5%

40.11 — New pneumatic tyres, of rubber

HS code	Description	Unit	General duty	SAARC duty
4011.10.00	Of a kind used on motor cars (including station wagons and racing cars)	nos	20%	20%
4011.20.00	Of a kind used on buses or lorries	nos	20%	20%
4011.30.00	Of a kind used on aircraft	nos	20%	9.5%
4011.40.00	Of a kind used on motorcycles	nos	20%	20%
4011.50.00	Of a kind used on bicycles	nos	10%	6%
4011.70.00	Of a kind used on agricultural or forestry vehicles and machines	nos	15%	15%
4011.80.00	Of a kind used on construction, mining or vehicles and machines industrial handling	nos	20%	20%
4011.90.00	Other	nos	20%	20%

40.12 — Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber

HS code	Description	Unit	General duty	SAARC duty
4012.11.00	Of a kind used on motor cars (including station wagons and racing cars)	nos	20%	20%
4012.12.00	Of a kind used on buses or lorries	nos	20%	20%
4012.13.00	Of a kind used on aircraft	nos	20%	9.5%
4012.19.10	Of a kind used on Agricultural Tractors	nos	15%	15%
4012.19.20	Of a kind used on animal driven vechicles	nos	15%	15%
4012.19.30	Of a kind used on bicycles	nos	10%	10%
4012.19.90	Retreaded tyres — Other	nos	20%	20%
4012.20.00	Used pneumatic tyres	nos	10%	10%
4012.90.10	Tread rubber	kg	20%	20%
4012.90.20	Wheel flaps	kg	20%	20%
4012.90.90	Other	kg	20%	20%

40.13 — Inner tubes, of rubber

HS code	Description	Unit	General duty	SAARC duty
4013.10.10	Of a kind used on motor cars (including station wagons and racing cars)	nos	20%	20%
4013.10.90	Of a kind used on buses or lorries	nos	20%	20%
4013.20.00	Of a kind used on bicycles	nos	10%	6%
4013.90.10	Of a kind used on Agricultural Tractors	nos	15%	15%
4013.90.20	Of a kind used on Aminal driven Vechicles	nos	10%	10%
4013.90.30	Of Aeroplane	nos	20%	20%
4013.90.40	Of Scooter and Motorcycle	nos	20%	20%
4013.90.90	Other	nos	20%	20%

40.14 — Hygienic or pharmaceutical articles (including teats), of valcanised rubber other than hard rubber, with or without fittings of hard rubber

HS code	Description	Unit	General duty	SAARC duty
4014.10.00	Sheath contraceptives	kg/nos	Free	Free
4014.90.00	Other	kg/nos	5%	5%

40.15 — Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber

HS code	Description	Unit	General duty	SAARC duty
4015.12.00	Of a kind used for medical, surgical, dental or veterinary purposes	kg/pair	15%	5%
4015.19.00	Gloves, mittens and mitts — Other	kg/pair	15%	7.25%
4015.90.00	Other	kg/nos	15%	7.25%

40.16 — Other articles of vulcanised rubber other than hard rubber

HS code	Description	Unit	General duty	SAARC duty
4016.10.00	Of cellular rubber	kg	10%	10%
4016.91.00	Floor coverings and mats	kg	15%	7.25%
4016.92.00	Erasers	kg	10%	6%
4016.93.10	Used in motor vehicles of Chapter 87	kg/nos	15%	7.25%
4016.93.90	Gaskets, washers and other seals — Other	kg/nos	15%	7.25%
4016.94.00	Boat or dock fenders, whether or not inflatable	kg	10%	6%
4016.95.00	Other inflatable articles	kg	15%	7.25%
4016.99.10	Rubber rolls	kg	15%	6%
4016.99.20	Rubber die(Mould)	kg	10%	6%
4016.99.90	Other	kg	15%	6%

40.17 — Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber

HS code	Description	Unit	General duty	SAARC duty
4017.00.00	Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber.	kg	15%	7.25%

Chapter 40 legal notes

Notes. 1.- Except where the context otherwise requires, throughout the Nomenclature the expression “rubber” means the following products, whether or not vulcanised or hard : natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed. 2.- This Chapter does not cover : (a) Goods of Section XI (textiles and textile articles); (b) Footwear or parts thereof of Chapter 64; (c) Headgear or parts thereof (including bathing caps) of Chapter 65; (d) Mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber; (e) Articles of Chapter 90, 92, 94 or 96; or (f) Articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of headings 40.11 to 40.13). 3.- In headings 40.01 to 40.03 and 40.05, the expression “primary forms” applies only to the following forms : (a) Liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and solutions); (b) Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms. 4.- In Note 1 to this Chapter and in heading 40.02, the expression “synthetic rubber” applies to : (a) Unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non-thermoplastic substances which, at a temperature between 18 °C and 29 °C, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of five minutes, to a length not greater than one and a half times their original length. For the purposes of this test, substances necessary for the cross-linking, such as vulcanising activators or accelerators, may be added; the presence of substances as provided for by Note 5 (B) (ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticisers and fillers, is not permitted; (b) Thioplasts (TM); and (c) Natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixtures of unsaturated synthetic substances with saturated synthetic high polymers provided that all the above-mentioned products comply with the requirements concerning vulcanisation, elongation and recovery in (a) above. 5.- (A) Headings 40.01 and 40.02 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with : (i) vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex); (ii) pigments or other colouring matter, other than those added solely for the purpose of identification; (iii) plasticisers or extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing agents, organic solvents or any other substances, except those permitted under (B); (B)The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in heading 40.01 or 40.02, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw material : (i) emulsifiers or anti-tack agents; (ii) small amounts of breakdown products of emulsifiers; (iii) very small amounts of the following : heat-sensitive agents (generally for obtaining thermosensitive rubber latexes), cationic surface-active agents (generally for obtaining electropositive rubber latexes), antioxidants, coagulants, crumbling agents, freeze-resisting agents, peptisers, preservatives, stabilisers, viscosity-control agents, or similar special-purpose additives. 6.- For the purposes of heading 40.04, the expression “waste, parings and scrap” means rubber waste, parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable as such because of cutting-up, wear or other reasons. 7.- Thread wholly of vulcanised rubber, of which any cross-sectional dimension exceeds 5 mm, is to be classified as strip, rods or profile shapes, of heading 40.08. 8.- Heading 40.10 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber. 9.- In headings 40.01, 40.02, 40.03, 40.05 and 40.08, the expressions “plates”, “sheets” and “strip” apply only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked. In heading 40.08 the expressions “rods” and “profile shapes” apply only to such products, whether or not cut to length or surface-worked but not otherwise worked.

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