For resoling or repairing or retreading rubber tyres

Vulcanised rubber plates, sheets and strip for tyre resoling and retreading

BIS QCO APPLICABLE · ISI MARK SCHEME · IS 5676

HSN 4008 21 20 (vulcanised rubber plates, sheets and strip for resoling, repairing or retreading rubber tyres) is covered by a Bureau of Indian Standards Quality Control Order. Conformity to IS 5676:1995 is mandatory under the ISI Mark Scheme with effect from 01 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.

What this is

HSN code

4008 21 20

Chapter

40 · Rubber and articles thereof

BIS QCO

Applicable · ISI Mark Scheme · CM/L required

Indian Standard

IS 5676:1995 · 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 5676:1995 for moulded solid rubber soles and heels. Verify the supplier's CM/L number, licensed product scope, and licensed 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 · S.O. 3893(E) dated 01-09-2023
2
Ensure every unit bears the ISI mark and the supplier's CM/L number under Scheme-I of Schedule-II to the Bureau of Indian Standards (Conformity Assessment) Regulations, 2018. The standard mark must appear on the product itself and not merely on outer packaging.
Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018 · S.O. 2600(E) dated 27-10-2020
3
If the soles are imported exclusively for manufacturing footwear for export, prepare a self-declaration on company letterhead — referencing the invoice number and a commitment against domestic sale — and obtain certification from the Council for Leather Exports quoting the valid RCMC number, Udyam Registration Certificate number, and bill of entry number.
Footwear Made from All-Rubber and All-Polymeric Material and its Components (Quality Control) Amendment Order, 2023 · S.O. 3893(E) dated 01-09-2023
4
Upload the self-declaration, Council for Leather Exports certificate, and all other relevant documents on the Indian Customs Electronic Data Interchange portal before the import consignment is presented for customs clearance.
Footwear Made from All-Rubber and All-Polymeric Material and its Components (Quality Control) Amendment Order, 2023 · S.O. 3893(E) dated 01-09-2023
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 on the bill of entry. The QCO exemption under S.O. 3880(E) applies and relieves the CM/L requirement for qualifying units.
S.O. 3880(E) dated 11-08-2022 · Section 7, Micro, Small and Medium Enterprises Development Act, 2006

A word of counsel

The single most common error on this tariff line is failing to recognise that the QCO scope is product-specific — it governs moulded solid rubber soles and heels conforming to IS 5676:1995, not every vulcanised rubber strip or sheet that travels under HSN 4008 21 20. Importers who source vulcanised rubber sheeting for general industrial or tyre-retreading use — rather than as moulded footwear soles — may nonetheless be detained at port because the tariff line and the QCO notification share the same HSN; a precise product description and supplier declaration distinguishing the end-use scope can pre-empt a costly customs hold.

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Frequently asked

Does HSN 4008 21 20 require BIS certification?

Yes, for moulded solid rubber soles and heels. Conformity to IS 5676:1995 is mandatory under the ISI Mark Scheme from 01 July 2023; import is permitted only from manufacturers holding a current BIS CM/L licence covering the relevant product scope and facility.

Is there an exemption for importers manufacturing footwear for export?

Yes. Moulded solid rubber soles imported solely for producing footwear for export are exempt from the QCO, provided the importer furnishes a self-declaration certified by the Council for Leather Exports — with a valid RCMC number, Udyam Registration Certificate number, and bill of entry number — before customs clearance.

Are micro and small enterprises exempt from the IS 5676:1995 QCO obligation?

Yes. Micro and small manufacturing units as defined under Section 7 of the Micro, Small and Medium Enterprises Development Act, 2006 are exempt per S.O. 3880(E) dated 11-08-2022; the exemption must be documented at the time of import.

Does a single CM/L licence cover all rubber sole specifications and manufacturing plants?

No. A CM/L licence is facility-specific and scope-specific; product variants or manufacturing plants not covered by the licensed scope require a separate licence, and a mismatch with the BIS register triggers consignment detention.

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