Subheading · Chapter 39 · Section VII, Plastics and articles thereof
HS 3904 10Poly (vinyl chloride), not mixed with any other substances
Plastics and articles thereof › Polymers of vinyl chloride or of other halogenated olefins, in primary forms
- Customs duty
- 10%
- 3 tariff items
- GST now
- 18%
- or 5% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 4.2%
- On Indian goods
Codes under this subheading
3 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 10 | Emulsion grade PVC resin / PVC Paste resin/ PVC dispersion resin | 10% | 18% | kg |
| 3904 10 20 | Suspension grade PVC resin | 10% | 18% | kg |
| 3904 10 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 3 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: 3 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 20 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 3 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 3904 10, and China's below.
China: the same goods (3904 10)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 2 expired under 3904 10. 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 |
- 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
3904.10.10Paste resins, in primary forms
3904.10.10.00Polyvinyl chloride paste resin聚氯乙烯糊树脂
Pure, unmixed with other substances纯指未掺其他物质
- 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.Whether mixed with other substances是否掺杂其他物质
- 4.Ingredient content成分含量
- 5.Type and proportion of monomer units单体单元的种类和比例
- 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.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 8.Model型号
- 9.Date of contract签约日期
- 10.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)
- 11.GTIN
- 12.CAS
- 13.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 2.6%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 2.6%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 4.2%
RCEP rates
- Australia
- 4.9%
- Brunei
- 4.9%
- Cambodia
- 4.9%
- South Korea
- 4.9%
- Laos
- 4.9%
- Malaysia
- 4.9%
- New Zealand
- 5.2%
- Singapore
- 4.9%
- Thailand
- 4.9%
- Vietnam
- 4.9%
- Japan
- 5%
- Indonesia
- 4.9%
- Philippines
- 4.9%
- Myanmar
- 4.9%
CIQ codes
- 3904101000999PVC paste resin (pure, not mixed with other substances)聚氯乙烯糊树脂(纯指未掺其他物质)
3904.10.90Other primary forms of polyvinyl chloride, not mixed with other substances
3904.10.90.00Other 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
Pure, unmixed with other substances纯指未掺其他物质
- 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
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
- 7Automatic import licence自动进口许可证
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.Whether mixed with other substances是否掺杂其他物质
- 4.Ingredient content成分含量
- 5.Type and proportion of monomer units单体单元的种类和比例
- 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.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 8.Model型号
- 9.Date of contract签约日期
- 10.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)
- 11.GTIN
- 12.CAS
- 13.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4.2%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Serbia
- 2.6%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 4.2%
RCEP rates
- Australia
- 5%
- Brunei
- 3.3%
- Cambodia
- 3.3%
- Laos
- 3.3%
- Malaysia
- 3.3%
- New Zealand
- 5%
- Singapore
- 3.3%
- Thailand
- 3.3%
- Vietnam
- 3.3%
- Indonesia
- 3.3%
- Philippines
- 3.3%
- Myanmar
- 3.3%
CIQ codes
- 3904109000999Other primary forms of pure polyvinyl chloride, excluding PVC paste resin (pure means not mixed with other substances)其他初级形状的纯聚氯乙烯,除聚氯乙烯糊树脂(纯指未掺其他物质)
3904.10.90.01Polyvinyl chloride pure powder聚氯乙烯纯粉Expired
Pure, unmixed with other substances纯指未掺其他物质
- 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
- 7 Sep 2026
Licences and certificates
- 7Automatic import licence自动进口许可证
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, transparency, colour, etc.)外观(形状、透明度、颜色等)
- 3.Whether mixed with other substances是否掺杂其他物质
- 4.Ingredient content成分含量
- 5.Type and proportion of monomer units单体单元的种类和比例
- 6.Source of base material (recycled material, bottle flakes, virgin material, off-grade material)底料来源(再生料、瓶片料、新料、副牌料)
- 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 8.Model型号
- 9.Date of contract签约日期
- 10.Use (film grade, injection grade, blow molding grade, injection molding grade, wire drawing grade, cable用途(薄膜级、注射级、吹塑级、注塑级、拉丝级、电缆
- 11.GTIN
- 12.CAS
- 13.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4.2%
- Mauritius
- 0%
RCEP rates
- Australia
- 5%
- Brunei
- 5.9%
- Cambodia
- 5.9%
- Laos
- 5.9%
- Malaysia
- 5.9%
- New Zealand
- 5%
- Singapore
- 5.9%
- Thailand
- 5.9%
- Vietnam
- 5.9%
CIQ codes
- 3904109001999Polyvinyl chloride, in pure powder form聚氯乙烯纯粉(纯指未掺其他物质)
3904.10.90.90Other pure polyvinyl chloride, in primary forms其他初级形状的纯聚氯乙烯Expired
Pure, unmixed with other substances纯指未掺其他物质
- 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
- 7 Sep 2026
Licences and certificates
- 7Automatic import licence自动进口许可证
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, transparency, colour, etc.)外观(形状、透明度、颜色等)
- 3.Whether mixed with other substances是否掺杂其他物质
- 4.Ingredient content成分含量
- 5.Type and proportion of monomer units单体单元的种类和比例
- 6.Source of base material (recycled material, bottle flakes, virgin material, off-grade material)底料来源(再生料、瓶片料、新料、副牌料)
- 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 8.Model型号
- 9.Date of contract签约日期
- 10.Use (film grade, injection grade, blow molding grade, injection molding grade, wire drawing grade, cable用途(薄膜级、注射级、吹塑级、注塑级、拉丝级、电缆
- 11.GTIN
- 12.CAS
- 13.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4.2%
- Mauritius
- 0%
RCEP rates
- Australia
- 5%
- Brunei
- 5.9%
- Cambodia
- 5.9%
- Laos
- 5.9%
- Malaysia
- 5.9%
- New Zealand
- 5%
- Singapore
- 5.9%
- Thailand
- 5.9%
- Vietnam
- 5.9%
CIQ codes
- 3904109090999Other primary forms of pure polyvinyl chloride (pure means not mixed with other substances)其他初级形状的纯聚氯乙烯(纯指未掺其他物质)
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.