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HomeHSNChapter 40HSN 4008 29 10

Rubber sheets and resin rubber sheets for soles and heels

Rubber sheets and resin rubber sheets for footwear soles and heels

BIS QCO APPLICABLE · ISI MARK SCHEME · IS 5676

HSN 4008 29 10 (rubber sheets and resin rubber sheets for soles and heels) 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 applies beyond the BIS QCO obligation.

What this is
HSN code
4008 29 10
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. 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 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. 2
    Ensure every consignment unit 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 itself, not packaging alone.
    Scheme-I of Schedule-II to the BIS (Conformity Assessment) Regulations, 2018 · S.O. 2600(E) dated 27-10-2020
  3. 3
    If the soles are imported for manufacture of footwear for export only, prepare a self-declaration on company letterhead — citing invoice number and a commitment that the goods will not be sold in the domestic market — and obtain Council for Leather Exports certification quoting a valid registration-cum-membership certificate number, Udyam registration certificate number, and bill of entry number.
    S.O. 3893(E) dated 01-09-2023 · Footwear Made from All-Rubber and All-Polymeric Material and Its Components (Quality Control) Amendment Order, 2023
  4. 4
    Upload the self-declaration, Council for Leather Exports certification, and all other relevant documents on the Indian Customs Electronic Data Interchange portal before seeking import clearance. Failure to upload complete documentation prevents customs clearance.
    S.O. 3893(E) dated 01-09-2023 · Indian Customs Electronic Data Interchange system
  5. 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 that status to claim exemption from the QCO. The BIS QCO obligation does not apply to such units.
    S.O. 3880(E) dated 11-08-2022
A word of counsel

The most common error on this tariff line is assuming that the export-linked exemption — available to manufacturer-exporters registered with the Council for Leather Exports — also waives the requirement to upload supporting documentation on the Indian Customs Electronic Data Interchange portal before clearance. The exemption is conditional, not automatic: an importer who ships ISI-unmarked soles without the certified self-declaration and CLE certification uploaded in advance faces consignment detention regardless of genuine export intent. Prepare and upload the full documentation package before the arrival date, not at the time of filing the bill of entry.

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Frequently asked
Does HSN 4008 29 10 require BIS certification?
Yes. Moulded solid rubber soles and heels must conform to IS 5676:1995 under the ISI Mark Scheme with effect from 01 July 2023; import is permitted only from manufacturers holding a current BIS CM/L licence against IS 5676:1995.
Is there an exemption from the BIS QCO for footwear exporters?
Yes, but it is conditional. Soles imported solely for manufacture of footwear for export are exempt, provided the importer submits a self-declaration certified by the Council for Leather Exports and uploads all required documents on the Indian Customs Electronic Data Interchange portal before clearance.
Does the micro and small enterprise exemption apply to all importers of this HSN?
No. The exemption under S.O. 3880(E) applies only to micro and small manufacturing units as defined in Section 7 of the Micro, Small and Medium Enterprises Development Act, 2006; importers not meeting that definition must comply with the full BIS QCO requirement.
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 specification and manufacturing facility; sole and heel variants outside the licensed scope, or produced at an unlicensed plant, are not covered and customs will detain the consignment on a scope mismatch.
Last verified against gazette notifications: 2026-05-18. Source: BIS / Indian Customs CUSDATA.
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