Blocks of micro-cellular rubber but not of latex foam sponge, used in the manufacture of soles, heels or soles and heels combined, for footwear
Micro-cellular rubber blocks for footwear soles and heels
HSN 4008 19 10 (micro-cellular rubber blocks for footwear soles and heels) 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 1 July 2023, by virtue of the Footwear Made from All-Rubber and All-Polymeric Material and Its Components (Quality Control) Amendment Order, 2023. No separate customs-clearance overlay beyond the BIS obligation applies to this tariff line.
- 1Source only from a Bureau of Indian Standards CM/L-licensed manufacturer holding a current licence against IS 6664:1992 for micro-cellular rubber sheets for soles and heels. Verify the 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
- 2Ensure every consignment lot bears the ISI mark and the supplier's CM/L number in accordance with Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018. Marking must appear on the goods themselves, not on outer packaging alone.Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018 · S.O. 2600(E) dated 27-10-2020
- 3Quote the supplier's BIS CM/L number on the bill of entry. Customs verifies the CM/L in real time against the BIS register; an absent, expired, or product-scope-mismatched licence triggers consignment detention, demurrage, and potential re-export or confiscation.BIS Act, 2016 · Customs Act, 1962 · Footwear Made from All-Rubber and All-Polymeric Material and Its Components (Quality Control) Amendment Order, 2023
- 4If the rubber sheets are imported solely for production of footwear destined for export, claim the export-manufacture exemption. The importer must furnish a self-declaration on company letterhead citing the invoice number and a Council for Leather Exports certification confirming a valid Registration-cum-Membership Certificate number, Udyam registration number, and the bill of entry for home consumption 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 as amended
- 5If the importer qualifies as a micro or small manufacturing unit under Section 7 of the Micro, Small and Medium Enterprises Development Act, 2006, document that status to invoke the MSME exemption from the QCO. Retain Udyam registration evidence and ensure the exemption is flagged on the bill of entry.S.O. 3880(E) dated 11-08-2022
The most frequently mishandled point on this tariff line is the export-manufacture exemption: importers assume a simple declaration suffices, but the order requires the self-declaration to be certified by the Council for Leather Exports with three specific cross-references — a current Registration-cum-Membership Certificate number, a Udyam registration number, and the bill of entry number filed in the Indian Customs Electronic Data Interchange system. Any deficiency in this four-document upload package causes Customs to treat the exemption as unclaimed and to apply the full BIS QCO requirement, resulting in consignment detention of an otherwise IS 6664:1992-uncertified shipment.