Tariff item · Chapter 39 · Section VII, Plastics and articles thereof

HS 3901 20 00Polyethylene having a specific gravity of 0.94 or more

Plastics and articles thereof › Polymers of ethylene, in primary forms

Customs duty: 7.5%; Tariff rate
GST now: 18%; or 5% for some goods
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 3% to 6%; On Indian goods

Landed cost Search codes Duty abroadRates as on 20 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
Duty	Rate	Charged on
Basic customs duty (BCD), MFN rate	7.5%	Assessable value
Agriculture Infrastructure and Development Cess (AIDC)	Nil	Assessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)	10% of BCD, AIDC and Health Cess	BCD + AIDC
Integrated GST (IGST)	18%	Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
Agreement	Customs duty	Goods from
Duty-free tariff preference for LDCs	0%	Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia
India–EFTA TEPA53/2025-Customs	0%	Iceland, Norway
India–Japan CEPA	0%	Japan
India–Singapore CECA	0%	Singapore
India–Sri Lanka FTA	0%	Sri Lanka
SAFTA	0%	Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
ASEAN–India FTA	5%	Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
India–Malaysia CECA	5%	Malaysia
India–UAE CEPA	5%	United Arab Emirates
SAFTA	5%	Sri Lanka
India–EFTA TEPA51/2025-Customs	5.36%	Switzerland, Liechtenstein
India–Oman CEPAOnly for: A lower rate applies only within a yearly quota: see Table III of 20/2026-Customs.20/2026-Customs	See the notification	Oman

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026.

Clearance by other agencies

CBIC's Compliance Information Portal lists no other agency's clearance for imports of this item.

"*Ensure compliance of CBIC instructions no.21/2025-customs dated 02.07.2025 regarding verification of proof of registration on the centralized epr portal for plastic packaging*Refer revised para 2.107 of hbp 2015-20 and appendix 2a of ftp,2015-20 incorporating items mentioned under the tariff rate quotas under india-uae comprehensive economic partnership agreement alongwith procedure/conditions laid down for allocation and imports of items notified and as amended from time to time under trq as per annexure iv of appendix 2a in accordance with NOTF 22/22-CUS DT 30-04-22.(refer DGFT pn 6 of 2015-20 DT 01-05-22, CBIC NOTF 22/22-CUS DT 30-04-22, CBIC NOTF 43/22-CUS DT 20-07-22 and DGFT pn 23 of 2015-20 DT 29-08-22)*ensure compliance of CBIC circular 23/2023-CUS DT 30-09-23 for mandatory additional qualifiers in import declarations for commodities under CH 28,29,32,39 and cth 3808 as stipulated in para 4.1 and 4.2 wef 15-10-23*refer para 2(a) of general notes regarding import policy*Ensure compliance of Para 1 to 13 vide DGFT PN 20/26-27 dt 13-07-2026 as applicable wrt amendment of Para 2.92 and Appendix-2A of HBP 2023 to incorporate the items mentioned and related provisions for Tariff Rate Quotas (TRQ) under India-Oman (CEPA) alongwith procedure for allocation of TRQ as notified*"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

Free.

Notes on these rates

BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

Now 18%, or 5% for some goods.
Until 21 September 2025 18%.
Change: Unchanged.

The rules that set it now

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 114	All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; polyamides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemical derivatives, not elsewhere specified or included; 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	18%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 319	Paper Sacks/Bags and bio-degradable bags	5%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	18%	1/2017-Central Tax (Rate)
From 22 Sep 2025	5% or 18%	9/2025-Integrated Tax (Rate)

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.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
3901	Polymers of ethylene, in primary forms	1.2%	—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 20 Oct 2026.

Export incentives (RoDTEP and RoSCTL)

RoDTEP, Appendix 4R (exports from the domestic tariff area): 1.5% of the FOB value, capped at Rs. 1 per kg, until 31 Dec 2026.
RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.9% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.

*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION,THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Export policy (DGFT ITC(HS) Schedule 2)

Free.

What buyers pay abroad: import duty in the US, UK, EU and Australia for 3901 20, and China's below.

China: the same goods (3901 20)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force and 2 expired under 3901 20. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
3901.20.00.11	Metallocene high-density polyethylene茂金属高密度聚乙烯	3%China's provisional rate, lower than MFN	6.5%	13%	13%	None
3901.20.00.19	Metallocene high-density polyethylene茂金属高密度聚乙烯	6%APTA rate, with an APTA certificate of origin	6.5%	13%	13%	None
3901.20.00.91	Polyethylene with a specific gravity of 0.94 or more, in primary forms, n.e.s.其他初级形状比重≥0.94的聚乙烯	3%China's provisional rate, lower than MFN	6.5%	13%	13%	None
3901.20.00.99	Polyethylene with a specific gravity of 0.94 or more, in primary forms, n.e.s.其他初级形状比重≥0.94的聚乙烯	6%APTA rate, with an APTA certificate of origin	6.5%	13%	13%	None

India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

Every Chinese code in full

3901.20.00Polyethylene in primary forms, having a specific gravity of >= 0.94

3901.20.00.11Metallocene high-density polyethylene茂金属高密度聚乙烯

CIF import price > 3800 USD/ton进口CIF价高于3800美元/吨

Unit: kg
MFN import duty: 6.5%
Provisional import duty: 3%
General import duty: 45%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Appearance (shape; colour, etc.)外观(形状;颜色等)
3.Ingredient content成分含量
4.Type and proportion of monomer units单体单元的种类和比例
5.Specific gravity比重
6.Source of base material (recycled material, bottle flakes, virgin material, off-grade material, etc.)底料来源(再生料、瓶片料、新料、副牌料等)
7.Grade (genuine, non-genuine)级别(正品、非正品)
8.Brand (Chinese or foreign names)品牌(中文或外文名称)
9.Model型号
10.Date of contract签约日期
11.Application (film grade, injection grade, blow moulding grade, extrusion grade, wire drawing grade, electrical)用途(薄膜级、注射级、吹塑级、注塑级、拉丝级、电)
12.GTIN
13.CAS
14.Other其他

China's agreement rates

Chile: 0%
Pakistan: 6%
New Zealand: 0%
Costa Rica: 0%
Switzerland: 2.6%
Iceland: 0%
Australia: 0%
South Korea: 5.9%
Mauritius: 0%
Maldives: 0%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 6%

CIQ codes

3901200011999Metallocene high-density polyethylene (density 0.962g/cm^3, melt flow rate 0.85g/10min) (CIF import price > 3800 USD/ton)茂金属高密度聚乙烯(密度0.962g/cm^3,熔流率0.85g/10min)(进口CIF价高于3800美元/吨)

3901.20.00.19Metallocene high-density polyethylene茂金属高密度聚乙烯

Unit: kg
MFN import duty: 6.5%
Provisional import duty: None
General import duty: 45%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Appearance (shape; colour, etc.)外观(形状;颜色等)
3.Ingredient content成分含量
4.Type and proportion of monomer units单体单元的种类和比例
5.Specific gravity比重
6.Source of base material (recycled material, bottle flakes, virgin material, off-grade material, etc.)底料来源(再生料、瓶片料、新料、副牌料等)
7.Grade (genuine, non-genuine)级别(正品、非正品)
8.Brand (Chinese or foreign names)品牌(中文或外文名称)
9.Model型号
10.Date of contract签约日期
11.Application (film grade, injection grade, blow moulding grade, extrusion grade, wire drawing grade, electrical)用途(薄膜级、注射级、吹塑级、注塑级、拉丝级、电)
12.GTIN
13.CAS
14.Other其他

China's agreement rates

Chile: 0%
Pakistan: 6%
New Zealand: 0%
Costa Rica: 0%
Switzerland: 2.6%
Iceland: 0%
Australia: 0%
South Korea: 5.9%
Mauritius: 0%
Maldives: 0%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 6%

CIQ codes

3901200019999Metallocene high-density polyethylene (density 0.962g/cm^3, melt flow rate 0.85g/11min)茂金属高密度聚乙烯(密度0.962g/cm^3,熔流率0.85g/11min)

3901.20.00.91Polyethylene with a specific gravity of 0.94 or more, in primary forms, n.e.s.其他初级形状比重≥0.94的聚乙烯

CIF import price > 3800 USD/ton进口CIF价高于3800美元/吨

Unit: kg
MFN import duty: 6.5%
Provisional import duty: 3%
General import duty: 45%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Appearance (shape; colour, etc.)外观(形状;颜色等)
3.Ingredient content成分含量
4.Type and proportion of monomer units单体单元的种类和比例
5.Specific gravity比重
6.Source of base material (recycled material, bottle flakes, virgin material, off-grade material, etc.)底料来源(再生料、瓶片料、新料、副牌料等)
7.Grade (genuine, non-genuine)级别(正品、非正品)
8.Brand (Chinese or foreign names)品牌(中文或外文名称)
9.Model型号
10.Date of contract签约日期
11.Application (film grade, injection grade, blow moulding grade, extrusion grade, wire drawing grade, electrical)用途(薄膜级、注射级、吹塑级、注塑级、拉丝级、电)
12.GTIN
13.CAS
14.Other其他

China's agreement rates

Chile: 0%
Pakistan: 6%
New Zealand: 0%
Costa Rica: 0%
Switzerland: 2.6%
Iceland: 0%
Australia: 0%
South Korea: 5.9%
Mauritius: 0%
Maldives: 0%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 6%

CIQ codes

3901200091999Other polyethylene of specific gravity ≥ 0.94, in primary forms (CIF import price > USD 3800/ton)其他初级形状比重≥0.94的聚乙烯(进口CIF价高于3800美元/吨)

3901.20.00.99Polyethylene with a specific gravity of 0.94 or more, in primary forms, n.e.s.其他初级形状比重≥0.94的聚乙烯

Unit: kg
MFN import duty: 6.5%
Provisional import duty: None
General import duty: 45%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Appearance (shape; colour, etc.)外观(形状;颜色等)
3.Ingredient content成分含量
4.Type and proportion of monomer units单体单元的种类和比例
5.Specific gravity比重
6.Source of base material (recycled material, bottle flakes, virgin material, off-grade material, etc.)底料来源(再生料、瓶片料、新料、副牌料等)
7.Grade (genuine, non-genuine)级别(正品、非正品)
8.Brand (Chinese or foreign names)品牌(中文或外文名称)
9.Model型号
10.Date of contract签约日期
11.Application (film grade, injection grade, blow moulding grade, extrusion grade, wire drawing grade, electrical)用途(薄膜级、注射级、吹塑级、注塑级、拉丝级、电)
12.GTIN
13.CAS
14.Other其他

China's agreement rates

Chile: 0%
Pakistan: 6%
New Zealand: 0%
Costa Rica: 0%
Switzerland: 2.6%
Iceland: 0%
Australia: 0%
South Korea: 5.9%
Mauritius: 0%
Maldives: 0%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 6%

CIQ codes

3901200099999Polyethylene with a specific gravity of 0.94 or more, in primary forms, n.e.s.其他初级形状比重≥0.94的聚乙烯

3901.20.00.01Polyethylene having a specific gravity of ≥ 0.94, in primary forms初级形状比重≥0.94的聚乙烯Expired

CIF import price > 3800 USD/ton进口CIF价高于3800美元/吨

Unit: kg
MFN import duty: 6.5%
Provisional import duty: None
General import duty: 45%
Import VAT: 13%
Consumption tax: None
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 1 Jan 2020

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Appearance [shape, colour, etc.]外观[形状、颜色等]
3.Ingredient content成分含量
4.Type and proportion of monomer units单体单元的种类和比例
5.Specific gravity比重
6.Origin of base material底料来源
7.Grade级别
8.Brand品牌
9.Model型号
10.Date of contract签约日期
11.Use用途
12.Whether recycled material是否为再生料
13.GTIN
14.CAS

China's agreement rates

ASEAN: 6%
Chile: 0%
Pakistan: 6%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 3.1%
Iceland: 0%
Australia: 0%
South Korea: 5.9%
Georgia: 0%
Mauritius: 0%

CIQ codes

3901200001999Polyethylene having a specific gravity of ≥0.94, in primary forms (CIF import price > US$3800/ton)初级形状比重≥0.94的聚乙烯(进口CIF价高于3800美元/吨)

3901.20.00.90Polyethylene having a specific gravity of ≥ 0.94, in primary forms初级形状比重≥0.94的聚乙烯Expired

CIF import price not exceeding US$3800/ton进口CIF价不超过3800美元/吨

Unit: kg
MFN import duty: 6.5%
Provisional import duty: None
General import duty: 45%
Import VAT: 13%
Consumption tax: None
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 1 Jan 2020

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Appearance [shape, colour, etc.]外观[形状、颜色等]
3.Ingredient content成分含量
4.Type and proportion of monomer units单体单元的种类和比例
5.Specific gravity比重
6.Origin of base material底料来源
7.Grade级别
8.Brand品牌
9.Model型号
10.Date of contract签约日期
11.Use用途
12.Whether recycled material是否为再生料
13.GTIN
14.CAS

China's agreement rates

ASEAN: 6%
Chile: 0%
Pakistan: 6%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 3.1%
Iceland: 0%
Australia: 0%
South Korea: 5.9%
Georgia: 0%
Mauritius: 0%

CIQ codes

3901200090101Polyethylene having a specific gravity of 0.94 or more, in primary forms初级形状比重≥0.94的聚乙烯(聚乙烯)
3901200090999Polyethylene having a specific gravity of ≥ 0.94, in primary forms初级形状比重≥0.94的聚乙烯

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Previous3901 10 90Other One level up3901Polymers of ethylene, in primary forms Next3901 30 00Ethylene-vinyl acetate copolymers

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
GST rates on goods, before and after 22 September 2025Checked 18 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 import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
HS code descriptions (archived file)Checked 29 Sep 2026
India's effective basic customs duty (notification 45/2025-Customs, Table I)Checked 19 Oct 2026
India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 18 Oct 2026
India's preferential tariff schedules (CBIC notifications)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
India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
CBIC Compliance Information Portal (CIP)Checked 19 Oct 2026
China customs tariff (HS编码网)Checked 19 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.