Chapter · Chapter 39 · Section VII, Plastics and articles thereof
HS 39Plastics and articles thereof
- Customs duty
- 5% to 15%
- 428 tariff items
- Import policy
- Mostly Free
- Restricted: 21 items, Prohibited: 4 items
- Export policy
- Free
- Unit
- kg
Search codesRates as on 19 Oct 2026
Codes under this chapter
26 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 3901 | I. primary forms polymers of ethylene, in primary forms | 7.5% | 18% | kg |
| 3902 | Polymers of propylene or of other olefins, in primary forms | 7.5% | 18% | kg |
| 3903 | Polymers of styrene, in primary forms | 7.5% | 18% | kg |
| 3904 | Polymers of vinyl chloride or of other halogenated olefins, in primary forms | 10% | 18% | kg |
| 3905 | Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms | 7.5% | 18% | kg |
| 3906 | ACRYLIC POLYMERS IN PRIMARY FORMS Poly (methyl methacrylate) | 5% to 7.5% | 18% | kg |
| 3907 | Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms | 7.5% | 18% | kg |
| 3908 | Polyamides in primary forms | 10% | 18% | kg |
| 3909 | Amino-resins, phenolic resins and polyurethanes, in primary forms | 7.5% | 18% | kg |
| 3910 | Silicones in primary forms | 7.5% | 18% | kg |
| 3911 | Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in note 3 to this chapter, not elsewhere specified or included, in primary forms | 7.5% | 18% | kg |
| 3912 | Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms | 7.5% | 18% | kg |
| 3913 | Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms | 7.5% | 18% | kg |
| 3914 | Ion-exchangers based on polymers of headings 3901 to 3913, in primary forms | 7.5% | 18% | kg |
| 3915 | Ii. -waste, parings and scrap; semi-manufactures; articles waste, parings and scrap, of plastics | 7.5% | 18% | kg |
| 3916 | Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics | 10% | 18% | kg |
| 3917 | Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics | 10% | 18% | kg |
| 3918 | Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter | 15% | 18% | kg |
| 3919 | Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls | 10% to 15% | 18% | kg |
| 3920 | Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials | 10% to 15% | 18% | kg |
| 3921 | Other plates, sheets, film, foil and strip, of plastics | 10% | 18% | kg |
| 3922 | Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics | 15% | 18% | kg |
| 3923 | Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics | 15% | 18% | kg |
| 3924 | Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics | 15% | 18% | kg |
| 3925 | Builders’ ware of plastics, not elsewhere specified or included | 15% | 18% | kg |
| 3926 | Other articles of plastics and articles of other materials of headings 3901 to 3914 | 15% | 0%, 5% or 18% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 428 tariff items: 5% to 15%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty in force
- Anti-dumping duty on goods from China and Taiwan: USD 1.44–2.05 per square metre, by origin and producer (until 18 Apr 2028). Vinyl Tiles, other than in roll or sheet form. 05/2023-ADD
- Anti-dumping duty on goods from China: USD 590–897 per tonne, by origin and producer (until 13 Mar 2029). Ethylene Vinyl Acetate (EVA) Sheet for Solar Module. 05/2024-ADD
- Anti-dumping duty on goods from China, South Korea, Malaysia, Norway, Thailand and Taiwan: Nil to USD 707 per tonne, by origin and producer (until 12 Jun 2029). Poly Vinyl Chloride Paste Resin, also known as Emulsion PVC Resin. 05/2025-ADD
- Anti-dumping duty on goods from China: Nil to USD 1,865 per tonne, by origin and producer (until 13 Mar 2027). Self-Adhesive Vinyl (SAV). 06/2024-ADD
- Anti-dumping duty on goods from China: Nil to USD 0.18 per kg, by origin and producer (until 24 Mar 2030). Acrylic Solid Surfaces. 07/2025-ADD
- Anti-dumping duty on goods from China: USD 200.66 per tonne (until 18 Jun 2031). Polyethylene Terephthalate resin having an intrinsic viscosity of 0.72 decilitres per gram or higher. 12/2026-ADD
- Anti-dumping duty on goods from China and South Korea: USD 593–792 per tonne, by origin and producer (until 22 Aug 2029). Chlorinated Polyvinyl Chloride Resin (CPVC)-whether or not further processed into compound. 15/2024-ADD
- Anti-dumping duty on goods from China: Nil to USD 1.58 per kg, by origin and producer (until 21 Oct 2029). Thermoplastic Polyurethane (TPU). 19/2024-ADD
- Anti-dumping duty on goods from China: Nil to USD 1.34 per kg, by origin and producer (until 21 Oct 2029). Cellophane Transparent Film. 20/2024-ADD
- Anti-dumping duty on goods from China: USD 762–908 per tonne, by origin and producer (until 14 Jun 2027). Fluoro Backsheet excluding transparent backsheet. 22/2022-ADD
- Anti-dumping duty on goods from China, South Korea, Saudi Arabia, Thailand and Taiwan: USD 37–483 per tonne, by origin and producer (until 16 Nov 2030). Liquid Epoxy Resins. 33/2025-ADD
Charged on top of the duty above, only on goods from the countries named.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 406 tariff items
- Restricted: 21 tariff items
- Prohibited: 4 tariff items
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 430 tariff items
Nearby codes
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.