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

HS 3915Waste, parings and scrap, of plastics

Plastics and articles thereof

Customs duty
7.5%
22 tariff items
GST now
18%
Import policy
Mostly Restricted
Prohibited: 1 item
Export policy
Free
Unit
kg
Duty in China
6.5%
On Indian goods
Search codesRates as on 19 Oct 2026

Codes under this heading

4 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
3915 10 00Of polymers of ethylene7.5%18%kg
3915 20 00Of polymers of styrene7.5%18%kg
3915 30Of polymers of vinyl chloride7.5%18%kg
3915 90Of other plastics7.5%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 22 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 19 Oct 2026.

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

  • Restricted: 21 tariff items
  • Prohibited: 1 tariff item

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 18%.
  • 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. 116Waste, Parings and Scrap, of Plastics18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202518%1/2017-Central Tax (Rate)
From 22 Sep 202518%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
3915Waste, parings and scrap, of plasticsNil—

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: 22 tariff items

China: the same goods (3915)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 5 in force under 3915. 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
3915.10.00.00Waste, parings and scrap of ethylene polymers乙烯聚合物的废碎料及下脚料6.5%MFN rate (no APTA concession on this line)6.5%13%0%9
3915.20.00.00Waste, parings and scrap of polymers of styrene苯乙烯聚合物的废碎料及下脚料6.5%MFN rate (no APTA concession on this line)6.5%13%0%9
3915.30.00.00Waste, parings and scrap of vinyl chloride polymers氯乙烯聚合物的废碎料及下脚料6.5%MFN rate (no APTA concession on this line)6.5%13%0%9
3915.90.10.00Waste, parings and scrap of polyethylene terephthalate聚对苯二甲酸乙二酯废碎料及下脚料6.5%MFN rate (no APTA concession on this line)6.5%13%0%9
3915.90.90.00Other waste, parings and scrap of plastics其他塑料的废碎料及下脚料6.5%MFN rate (no APTA concession on this line)6.5%13%0%9
  • 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

Previous3914Ion-exchangers based on polymers of headings 3901 to 3913, in primary formsOne level upChapter 39Plastics and articles thereofNext3916Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics

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.