Other

Vulcanised rubber plates, sheets and strip (microcellular soles, heels)

BIS QCO APPLICABLE · ISI MARK SCHEME · IS 6664

HSN 4008 11 90 (vulcanised rubber plates, sheets and strip) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to IS 6664:1992 is mandatory under the ISI Mark Scheme with effect from 01 July 2023, pursuant to the Footwear Made from All-Rubber and All-Polymeric Material and Its Components (Quality Control) Amendment Order, 2023. No separate customs-clearance overlay applies beyond the BIS QCO.

What this is

HSN code

4008 11 90

Chapter

40 · Rubber and articles thereof

BIS QCO

Applicable · ISI Mark Scheme · CM/L required

Indian Standard

IS 6664:1992 · effective 01-07-2023

Applicable Partner Government Agencies

BISBIS·Bureau of Indian Standards

Compliance steps

1
Source only from a Bureau of Indian Standards CM/L-licensed manufacturer holding a current licence against IS 6664:1992 for rubber microcellular sheets for soles and heels. Verify the supplier's CM/L number, licensed product scope, and manufacturing facility on the BIS online register before placing the purchase order.
Footwear Made from All-Rubber and All-Polymeric Material and Its Components (Quality Control) Amendment Order, 2023 · S.O. 2600(E) dated 27-10-2020 as amended
2
Ensure every consignment lot bears the ISI mark and the supplier's CM/L number per Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018. Marking must appear on the product or inner packaging, not on the outer shipping carton alone.
Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018 · S.O. 2600(E)
3
If importing rubber microcellular sheets exclusively for manufacture of footwear for export, prepare a self-declaration on company letterhead stating the goods will not enter the domestic market, and obtain certification from the Council for Leather Exports quoting the valid Registration-cum-Membership Certificate number and Udyam Registration Certificate number.
Footwear Made from All-Rubber and All-Polymeric Material and Its Components (Quality Control) Amendment Order, 2023 · S.O. 2600(E) dated 27-10-2020
4
Upload the self-declaration, Council for Leather Exports certification, invoice, and bill of entry number in the Indian Customs Electronic Data Interchange portal before seeking customs clearance. The export-only exemption is conditional on these documents being available for audit by concerned authorities.
Footwear Made from All-Rubber and All-Polymeric Material and Its Components (Quality Control) Amendment Order, 2023 · S.O. 2600(E)
5
If the importer qualifies as a micro or small manufacturing unit under Section 7 of the Micro, Small and Medium Enterprises Development Act, 2006, document this status. The QCO exemption for micro and small units requires Udyam registration evidence to be maintained and produced on customs demand.
S.O. 3880(E) dated 11-08-2022

A word of counsel

The single most common error on this tariff line is importing rubber microcellular sheets for soles and heels without a CM/L-licensed supplier and then attempting to invoke the export-manufacturing exemption as a post-hoc remedy at the customs counter. The export-manufacturing carve-out requires advance Council for Leather Exports certification referencing the specific bill of entry number — documentation that cannot be assembled after the consignment arrives. An importer who has not pre-qualified the supplier's CM/L and pre-obtained CLE certification faces detention of the consignment, with no mechanism to regularise an unmarked product for domestic release.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 4008 11 90 require BIS certification?

Yes. Rubber microcellular sheets for soles and heels classified under this tariff line must conform to IS 6664:1992 under the ISI Mark Scheme with effect from 01 July 2023; import is permitted only from manufacturers holding a current BIS CM/L licence.

Is there an exemption for importers who manufacture footwear for export?

Yes, conditionally. Importers manufacturing footwear exclusively for export may claim exemption by submitting a self-declaration on company letterhead and a certification from the Council for Leather Exports — quoting a valid Registration-cum-Membership Certificate number, Udyam Registration Certificate number, and bill of entry number — uploaded to the Indian Customs Electronic Data Interchange portal before clearance.

Do micro and small enterprises need to comply with the BIS QCO for this HSN?

No. Micro and small manufacturing units as defined under Section 7 of the Micro, Small and Medium Enterprises Development Act, 2006 are exempt from the QCO obligation per S.O. 3880(E) dated 11-08-2022; Udyam registration evidence must be maintained and available for verification.

Does a single CM/L licence cover all grades and dimensions of rubber microcellular sheet from the same manufacturer?

No. The CM/L licence is scope-specific by product specification and manufacturing facility; grades, dimensions, or plant locations outside the licensed scope are not covered, and customs detains consignments where the product falls outside the declared CM/L scope.

Last verified against gazette notifications: 2026-05-18. Source: BIS / Indian Customs CUSDATA.