Heading · Chapter 39 · Section VII, Plastics and articles thereof
HS 3904Polymers of vinyl chloride or of other halogenated olefins, in primary forms
Plastics and articles thereof
- Customs duty
- 10%
- 15 tariff items
- GST now
- 18%
- or 5% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 4.2% to 10%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
10 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 |
|---|---|---|---|---|
| 3904 10 | Poly (vinyl chloride), not mixed with any other substances | 10% | 18% | kg |
| 3904 21 00 | Non-plasticised | 10% | 18% | kg |
| 3904 22 00 | Plasticised | 10% | 18% | kg |
| 3904 30 | Vinyl chloride-vinyl acetate copolymers | 10% | 18% | kg |
| 3904 40 00 | Other vinyl chloride copolymers | 10% | 18% | kg |
| 3904 50 | Vinylidene chloride polymers | 10% | 18% | kg |
| 3904 61 00 | Polytetrafluroethylene | 10% | 18% | kg |
| 3904 69 10 | Poly (vinyl fluoride), in one of the forms mentioned in Note 6(b) to this Chapter | 10% | 18% | kg |
| 3904 69 90 | Other | 10% | 18% | kg |
| 3904 90 | Other | 10% | 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 15 tariff items: 10%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty in force
- 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 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
Charged on top of the duty above, only on goods from the countries named.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 15 tariff items
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
| 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
| 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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 3904 | Polymers of vinyl chloride or of other halogenated olefins, in primary forms | — | — |
| 390401 | Polytetrafluroethylene | 2.7% | Rs. 34.7 per Kg |
| 390402 | Fluoro Elastomers | 2.6% | Rs. 91.8 per Kg |
| 390499 | Others | 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 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 14 tariff items
China: the same goods (3904)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 12 in force and 4 expired under 3904. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 3904.10.10.00 | Polyvinyl chloride paste resin聚氯乙烯糊树脂 | 4.2%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 13% | None |
| 3904.10.90.00 | Other poly(vinyl chloride), in primary forms, excluding PVC paste resin其他初级形状的纯聚氯乙烯，除聚氯乙烯糊树脂 | 4.2%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 0% | 7 |
| 3904.21.00.00 | Non-plasticised polyvinyl chloride, in primary forms初级形状未塑化的聚氯乙烯 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 0% | None |
| 3904.22.00.00 | Polyvinyl chloride, plasticised, in primary forms初级形状已塑化的聚氯乙烯 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 0% | None |
| 3904.30.00.00 | Vinyl chloride-vinyl acetate copolymers氯乙烯-乙酸乙烯酯共聚物 | 8.6%APTA rate, with an APTA certificate of origin | 9% | 13% | 13% | None |
| 3904.40.00.00 | Other copolymers of vinyl chloride, in primary forms初级形状的其他氯乙烯共聚物 | 7.8%APTA rate, with an APTA certificate of origin | 12% | 13% | 13% | None |
| 3904.50.00.10 | Vinylidene chloride-vinyl chloride copolymer resins偏二氯乙烯-氯乙烯共聚树脂 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | None |
| 3904.50.00.90 | Other polymers of vinylidene chloride其他偏二氯乙烯聚合物 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | None |
| 3904.61.00.00 | Polytetrafluoroethylene, in primary forms初级形状的聚四氟乙烯 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | None |
| 3904.69.00.10 | Perfluoroiodoalkanes (telomers of tetrafluoroethylene and pentafluoroiodoethane)全氟碘代烷(四氟乙烯与五氟一碘烷的调聚物) | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | X |
| 3904.69.00.90 | Other fluoropolymers in primary forms初级形状的其他氟聚合物 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | None |
| 3904.90.00.00 | Other halogenated polymers of olefins, in primary forms初级形状的其他卤化烯烃聚合物 | 10%MFN rate (no APTA concession on this line) | 10% | 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.
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
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'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
- 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.