Subheading · Chapter 39 · Section VII, Plastics and articles thereof

HS 3909 39Amino-resins, phenolic resins and polyurethanes, in primary forms: other

Plastics and articles thereof

Customs duty
7.5%
2 tariff items
GST now
18%
or 5% for some goods
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
6.5%
On Indian goods
Search codesDuty abroadRates as on 20 Oct 2026

Codes under this subheading

2 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
3909 39 10Poly(phenylene oxide)7.5%18%kg
3909 39 90Other7.5%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 2 tariff items: 7.5%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

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

Import policy (DGFT ITC(HS)) of its tariff items

  • Free: 2 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

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
3909Amino-resins, phenolic resins and polyurethanes, in primary forms1.2%—

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: 2 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 3909 39, and China's below.

China: the same goods (3909 39)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 3909 39. 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
3909.39.00.00Other amino-resins, in primary forms其他初级形状的氨基树脂6.5%MFN rate (no APTA concession on this line)6.5%13%13%ABNM
  • 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

3909.39.00Other amino-resins, in primary forms

3909.39.00.00Other amino-resins, in primary forms其他初级形状的氨基树脂
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
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
  • NExport commodity inspection出口商品检验
  • MImport commodity inspection进口商品检验
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.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)
  • 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 7.Model型号
  • 8.Date of contract签约日期
  • 9.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)
  • 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
2.6%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
0%
Brunei
0%
Cambodia
0%
South Korea
0%
Laos
0%
Malaysia
0%
New Zealand
0%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
0%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 3909390000301Amino-resins, in primary forms, n.e.s. (flammable liquid)其他初级形状的氨基树脂(易燃液体)
  • 3909390000999Other amino-resins in primary forms (other chemical products)其他初级形状的氨基树脂(其他化工产品)

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

Previous3909 10Urea resins; thiourea resinsOne level up3909Amino-resins, phenolic resins and polyurethanes, in primary formsNext3909 40Phenolic resins

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.