Other

Non-cellular vulcanised rubber plates, sheets and strip (moulded solid rubber soles, heels)

BIS QCO APPLICABLE · ISI MARK SCHEME · IS 5676

HSN 4008 21 90 (non-cellular vulcanised rubber plates, sheets and strip) 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, 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 to this tariff line.

What this is

HSN code

4008 21 90

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 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 as amended · S.O. 3893(E) dated 01-09-2023
2
Ensure every moulded solid rubber sole and heel bears the ISI mark and the supplier's CM/L number under Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018. Marking must appear on the product itself, not on packaging alone.
Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018 · S.O. 2600(E) dated 27-10-2020
3
Quote the supplier's BIS CM/L number on the bill of entry. Customs verifies the CM/L against the BIS online register in real time; an absent, expired, or scope-mismatched licence triggers consignment detention.
BIS Act, 2016 · Customs Act, 1962 · S.O. 3893(E) dated 01-09-2023
4
If the imported soles and heels are for use in manufacturing footwear for export only, prepare a self-declaration on company letterhead stating the goods are not for domestic sale, obtain certification from the Council for Leather Exports quoting the valid Registration-cum-Membership Certificate number, Udyam Registration Certificate number, and bill-of-entry number, and upload all documents in the Indian Customs Electronic Data Interchange portal before seeking clearance.
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
5
If the importer is a micro or small manufacturing unit as defined in Section 7 of the Micro, Small and Medium Enterprises Development Act, 2006, document this status explicitly. The QCO exemption for micro and small units requires the classification to be current and verifiable at the time of import clearance.
S.O. 3880(E) dated 11-08-2022 · Section 7 of the Micro, Small and Medium Enterprises Development Act, 2006

A word of counsel

The single most common error on this tariff line is treating the export-manufacturer exemption as a general carve-out available to any trader. The exemption applies only to manufacturer-exporters registered with the Council for Leather Exports holding a currently valid Registration-cum-Membership Certificate and Udyam registration — a pure trading importer who re-sells soles in the domestic market cannot invoke it. Importers who upload an incomplete self-declaration, or whose Council for Leather Exports registration has lapsed, face detention and ground rent on the full consignment pending BIS QCO verification.

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Frequently asked

Does HSN 4008 21 90 require BIS certification?

Yes. Moulded solid rubber soles and heels classified under this tariff line must conform to IS 5676:1995 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.

Is there an exemption from the BIS QCO for export-oriented manufacturers?

Yes, but conditionally. The exemption applies only where the importer is a manufacturer-exporter registered with the Council for Leather Exports, furnishes a self-declaration confirming no domestic sale, and uploads the Council certification along with the Udyam Registration Certificate and bill-of-entry details in the ICEDIS portal before clearance.

Are micro and small enterprises exempt from the footwear components QCO?

Yes. Micro and small manufacturing units as defined in Section 7 of the Micro, Small and Medium Enterprises Development Act, 2006 are exempt per S.O. 3880(E) dated 11-08-2022. Medium and large enterprises are not covered by this exemption.

Does a single CM/L licence cover all rubber sole and heel specifications from one manufacturer?

No. A CM/L licence is scope-specific by product type, specification, and manufacturing facility; soles or heels outside the licensed scope or produced at an unlicensed plant are not covered, and customs detains such consignments on a scope mismatch.

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