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

HS 3907 29 10Poly (ether alcohols)

Plastics and articles thereof › Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms

Customs duty
7.5%
Tariff rate
GST now
18%
or 5% for some goods
Import policy
Free
With a condition
Export policy
Free
Unit
kg
Duty in China
3% to 6.1%
On Indian goods
Landed costSearch codesDuty abroadRates as on 19 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
DutyRateCharged on
Basic customs duty (BCD), MFN rate7.5%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)NilAssessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)10% of BCD, AIDC and Health CessBCD + AIDC
Integrated GST (IGST)18%Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
AgreementCustoms dutyGoods from
ASEAN–India FTA0%Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs0%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-Customs0%Iceland, Norway
India–Japan CEPA0%Japan
India–Malaysia CECA0%Malaysia
India–Singapore CECA0%Singapore
India–Sri Lanka FTA0%Sri Lanka
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
India–UAE CEPA5%United Arab Emirates
SAFTA5%Sri Lanka
India–EFTA TEPA51/2025-Customs5.36%Switzerland, Liechtenstein
India–Oman CEPA20/2026-Customs6.75%Oman

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026. 1 earlier measure has ended.

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'*as per ITC HS import policy, import of items under this CTI is free.import of pre-blended polyol containing group vi substances, including hcfc141b, is not permitted as per ozone depleting substances (regulation and control) amendment rules, 2014.(refer DGFT NOTF no 54/2015-20 dated 09-02-2022 and DGFT NTFN 26/2015-20 DT 11-08-2020.)*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**"

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

Import policy (DGFT ITC(HS))

  • Free under DGFT 54/2015-2020 of 9 Feb 2022.
  • Condition: Import of pre-blended polyol containing Group VI substances, including HCFC141b, is not permitted as per Ozone Depleting Substances (Regulation and Control) Amendment Rules, 2014.
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
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 114All 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 forms18%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 319Paper Sacks/Bags and bio-degradable bags5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202518%1/2017-Central Tax (Rate)
From 22 Sep 20255% 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 itemGoodsRateCap
3907Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms——
390701Epoxy Resin2.5%Rs. 10.4 per Kg
390799Others1.2%—

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 incentives (RoDTEP and RoSCTL)

  • RoDTEP, Appendix 4R (exports from the domestic tariff area): 1.3% of the FOB value, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.8% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

  • Directorate General Of Foreign Trade (DGFT): a clearance or certificate before export, under The Foreign Trade (Developmentand Regulation) Act, 1992. The Foreign Trade (Development & Regulations) Amendment Act, 2010.the Foreign Trade (Regulation) Rules, 1993 and the Foreign Trade Regulation) amendment Rules, 2015.

*EXPORT OF BINDERS, PLASTICIZERS, MONOMERS AND POLYMERS, AS FOLLOWS:GAP (GLYCIDYLAZIDE POLYMER) (CAS 143178-24-9) AND ITS DERIVATIVES;BINDERS, PLASTICIZERS, MONOMERS AND POLYMERS, AS FOLLOWS: A. POLY(EPICHLOROHYDRINDIOL); B. POLY(EPICHLOROHYDRINTRIOL). IS/ARE REGULATED UNDER SCOMET. REFER TO CATEGORY 6 (6A008E) OF APPENDIX 3 OF THE SCOMET LIST.*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.REFER DGFT PUBLIC NOTICE NO 31/2015-20 DTD 14-10-22 FOR INCLUSION OF PARAGRAPH 2.79C (D) IN THE HBP OF THE FOREIGN TRADE POLICY (FTP) 2015-20 TO NOTIFY THE PROCEDURE FOR GENERAL AUTHORISATION FOR EXPORT AFTER REPAIR IN INDIA (GAER) FOR EXPORT OF SAME IMPORTED SCOMET ITEMS TO SAME ENTITY ABROAD UNDER GAER**REFER DGFT PN NO 51/2015-20 DT 17-01-2023 WHEREIN THE EXISTING STOCK AND SALE POLICY UNDER PARA 2.79A OF THE HBP OF THE FTP 2015-20 HAS BEEN AMENDED TO REVISE THE APPLICABILITY OF THE POLICY FOR EXPORT FROM THE INDIAN SUBSIDIARY OF FOREIGN COMPANY (APPLICANT EXPORTER) TO ITS FOREIGN PARENT/ANOTHER SUBSIDIARY OF FOREIGN PARENT COMPANY AND ALLOW REPEAT ORDER AUTHORIZATION UNDER THE STOCK AND SALE POLICY, FOR GRANT OF AUTHORIZATION FOR BULK EXPORT OF SCOMET ITEMS (EXCLUDING CATEGORY 0, CATEGORY 3A4001, CATEGORY 6 AND TRANSFER OF TECHNOLOGY UNDER ANY CATEGORY) FROM AN INDIAN EXPORTER TO AN ENTITY ABROAD (HEREINAFTER REFERRED TO AS STOCKIST) FOR SUBSEQUENT TRANSFER TO THE ULTIMATE END USERS AS PER CONDITIONS LAID DOWN*

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 3907 29, and China's below.

China: the same goods (3907 29)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 5 in force under 3907 29. 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 codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
3907.29.10.00Poly(tetramethylene ether) glycol, in primary forms初级形状的聚四亚甲基醚二醇3%China's provisional rate, lower than MFN6.5%13%13%None
3907.29.90.10Poly(2,6-dimethyl-1,4-phenylene oxide), in primary forms初级形状的聚2,6-二甲基-1,4-苯醚6.1%APTA rate, with an APTA certificate of origin6.5%13%0%None
3907.29.90.20Penicillins培尼沙肽6.1%APTA rate, with an APTA certificate of origin6.5%13%0%L
3907.29.90.30Salts and related compounds of perfluorooctanoic acid全氟辛酸的盐类和相关化合物6.1%APTA rate, with an APTA certificate of origin6.5%13%0%X
3907.29.90.90Other polyethers, in primary forms初级形状的其他聚醚6.1%APTA rate, with an APTA certificate of origin6.5%13%0%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

3907.29.10Poly(tetramethylene ether) glycol, in primary forms

3907.29.10.00Poly(tetramethylene ether) glycol, in primary forms初级形状的聚四亚甲基醚二醇
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.Polyethylene glycols, state relative molecular mass聚乙二醇请注明相对分子质量
  • 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.GTIN
  • 11.CAS
  • 12.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
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
6.1%
RCEP rates
Australia
3.3%
Brunei
0%
Cambodia
0%
South Korea
0%
Laos
0%
Malaysia
0%
New Zealand
3.9%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
0%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 3907291000999Poly(tetramethylene ether) glycol, in primary forms初级形状的聚四亚甲基醚二醇

3907.29.90Other polyethers, in primary forms

3907.29.90.10Poly(2,6-dimethyl-1,4-phenylene oxide), in primary forms初级形状的聚2,6-二甲基-1,4-苯醚
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

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.Polyethylene glycols, state relative molecular mass聚乙二醇请注明相对分子质量
  • 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.GTIN
  • 11.CAS
  • 12.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
1.3%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
6.1%
RCEP rates
Australia
3.3%
Brunei
3.3%
Cambodia
3.3%
South Korea
3.3%
Laos
3.3%
Malaysia
3.3%
New Zealand
3.9%
Singapore
3.3%
Thailand
3.3%
Vietnam
3.3%
Japan
4.5%
Indonesia
3.3%
Philippines
3.3%
Myanmar
3.3%
CIQ codes
  • 3907299010301Poly(2,6-dimethyl-1,4-phenylene ether) in primary forms (incl. chemically or physically modified) (dangerous chemical, flammable liquid)初级形状的聚2,6-二甲基-1,4-苯醚(包括化学改性或物理改性的)(危险化学品,易燃液体)
  • 3907299010302Poly(2,6-dimethyl-1,4-phenylene oxide) in primary forms (including chemically or physically modified) (other chemicals)初级形状的聚2,6-二甲基-1,4-苯醚(包括化学改性或物理改性的)(其他化工品)
3907.29.90.20Penicillins培尼沙肽
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
  • LPharmaceuticals import/export permit药品进出口准许证
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.Ingredient content成分含量
  • 4.Type and proportion of monomer units单体单元的种类和比例
  • 5.Polyethylene glycols, state relative molecular mass聚乙二醇请注明相对分子质量
  • 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.GTIN
  • 11.CAS
  • 12.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
1.3%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
6.1%
RCEP rates
Australia
3.3%
Brunei
3.3%
Cambodia
3.3%
South Korea
3.3%
Laos
3.3%
Malaysia
3.3%
New Zealand
3.9%
Singapore
3.3%
Thailand
3.3%
Vietnam
3.3%
Japan
4.5%
Indonesia
3.3%
Philippines
3.3%
Myanmar
3.3%
CIQ codes
  • 3907299020301Penicillopeptide, pemosapeptide (other chemical products)培尼沙肽、培莫沙肽(其他化工产品)
  • 3907299020401Penicillin G (for human medicine, life science related fields)培尼沙肽(用于人类医学、生命科学相关领域)
3907.29.90.30Salts and related compounds of perfluorooctanoic acid全氟辛酸的盐类和相关化合物

PFOA and its saltsPFOA类

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
  • XToxic chemicals environmental release notice有毒化学品环境管理放行通知单
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.Polyethylene glycols, state relative molecular mass聚乙二醇请注明相对分子质量
  • 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.GTIN
  • 11.CAS
  • 12.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
1.3%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
6.1%
RCEP rates
Australia
3.3%
Brunei
3.3%
Cambodia
3.3%
South Korea
3.3%
Laos
3.3%
Malaysia
3.3%
New Zealand
3.9%
Singapore
3.3%
Thailand
3.3%
Vietnam
3.3%
Japan
4.5%
Indonesia
3.3%
Philippines
3.3%
Myanmar
3.3%
CIQ codes
  • 3907299030999Salts and related compounds of perfluorooctanoic acid (PFOA class)全氟辛酸的盐类和相关化合物(PFOA类)
3907.29.90.90Other polyethers, in primary forms初级形状的其他聚醚
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

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.Polyethylene glycols, state relative molecular mass聚乙二醇请注明相对分子质量
  • 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.GTIN
  • 11.CAS
  • 12.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
1.3%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
6.1%
RCEP rates
Australia
3.3%
Brunei
3.3%
Cambodia
3.3%
South Korea
3.3%
Laos
3.3%
Malaysia
3.3%
New Zealand
3.9%
Singapore
3.3%
Thailand
3.3%
Vietnam
3.3%
Japan
4.5%
Indonesia
3.3%
Philippines
3.3%
Myanmar
3.3%
CIQ codes
  • 3907299090301Other polyethers, in primary forms (dangerous chemical, flammable liquid)初级形状的其他聚醚(危险化学品,易燃液体)
  • 3907299090302Other polyethers in primary forms初级形状的其他聚醚(其他化工品)

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

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.