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

HS 3912 20 19Cellulose nitrates (including collodions): other

Plastics and articles thereof › Cellulose and its chemical derivatives, not elsewhere specified or included, 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
6.5%
On Indian goods
Landed costSearch codesDuty 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
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–Australia ECTA0%Australia
India–EFTA TEPA51/2025-Customs0%Switzerland, Iceland, Liechtenstein, Norway
India–Japan CEPA0%Japan
India–Korea CEPA0%South Korea
India–Malaysia CECA0%Malaysia
India–Oman CEPA20/2026-Customs0%Oman
India–Sri Lanka FTA0%Sri Lanka
India–UAE CEPA0%United Arab Emirates
India–UK CETA29/2026-Customs0%United Kingdom
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
SAFTA5%Sri Lanka

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'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.
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
3912Cellulose and its chemical derivatives, not elsewhere specified or included, 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 incentives (RoDTEP and RoSCTL)

  • RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.7% of the FOB value, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.4% 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 3912 20, and China's below.

China: the same goods (3912 20)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 3912 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 codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
3912.20.00.00Cellulose nitrates, in primary forms初级形状的硝酸纤维素6.5%MFN rate (no APTA concession on this line)6.5%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

3912.20.00Cellulose nitrates (including collodions) in primary forms

3912.20.00.00Cellulose nitrates, in primary forms初级形状的硝酸纤维素

Including collodion包括棉胶

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.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)
  • 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 6.Model型号
  • 7.Date of contract签约日期
  • 8.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)
  • 9.GTIN
  • 10.CAS
  • 11.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%
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
3.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 3912200000101Cellulose nitrates, in primary forms (including collodions) (nitrocellulose (containing ≥ 25% ethanol))初级形状的硝酸纤维素(包括棉胶)(硝化纤维素(含乙醇≥25%))
  • 3912200000102Cellulose nitrates (including collodions), in primary forms (nitrocellulose (containing plasticizer ≥18%))初级形状的硝酸纤维素(包括棉胶)(硝化纤维素(含增塑剂≥18%))
  • 3912200000103Cellulose nitrates, in primary forms (including collodions) (nitrocellulose solution (nitrogen content ≤ 12.6%, nitrocellulose content ≤ 55%))初级形状的硝酸纤维素(包括棉胶)(硝化纤维素溶液(含氮量≤12.6%,含硝化纤维素≤55%))
  • 3912200000104Cellulose nitrates, in primary forms (incl. collodions) (nitrocellulose (water content ≥ 25%))初级形状的硝酸纤维素(包括棉胶)(硝化纤维素(含水≥25%))
  • 3912200000105Cellulose nitrates (including collodions) in primary forms (nitrocellulose (nitrogen content ≤ 12.6%, alcohol content ≥ 25%))初级形状的硝酸纤维素(包括棉胶)(硝化纤维素(含氮≤12.6%,含醇≥25%))
  • 3912200000106Cellulose nitrates, in primary forms (incl. collodions) (cellulose nitrates (nitrogen content <= 12.6%, plasticizer content >= 18%))初级形状的硝酸纤维素(包括棉胶)(硝化纤维素(含氮≤12.6%,含增塑物质≥18%))
  • 3912200000107Cellulose nitrates, in primary forms (incl. collodions) (cellulose nitrate plastics (in plates, sheets, rods, tubes, rolls, etc.; excl. waste and scrap))初级形状的硝酸纤维素(包括棉胶)(硝化纤维塑料(板、片、棒、管、卷等状;不包括碎屑))
  • 3912200000108Cellulose nitrates (incl. collodions) in primary forms初级形状的硝酸纤维素(包括棉胶)(硝化纤维塑料碎屑)
  • 3912200000301Cellulose nitrates (incl. collodions) in primary forms (hazardous chemicals, explosives)初级形状的硝酸纤维素(包括棉胶)(危险化学品,爆炸品)
  • 3912200000302Cellulose nitrates (including collodions) in primary forms (dangerous chemical, flammable liquid)初级形状的硝酸纤维素(包括棉胶)(危险化学品,易燃液体)
  • 3912200000303Cellulose nitrates (including collodions) in primary forms (dangerous chemical, flammable solid)初级形状的硝酸纤维素(包括棉胶)(危险化学品,易燃固体)
  • 3912200000999Cellulose nitrates (including collodions) in primary forms初级形状的硝酸纤维素(包括棉胶)

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

Previous3912 20 11Moulding powdersOne level up3912 20Cellulose nitrates (including collodions)Next3912 20 21Moulding powders

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.