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

HS 3915 90 10Waste, parings and scrap, of plastics: of polypropylene

Plastics and articles thereof › Of other plastics

Customs duty
7.5%
Tariff rate
GST now
18%
Import policy
Restricted
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
India–EFTA TEPA51/2025-Customs0%Switzerland, Liechtenstein, Norway
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
Duty-free tariff preference for LDCs3.75%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
SAPTA3.75%Bangladesh, Bhutan, Maldives, Nepal
SAFTA5%Sri Lanka
India–EFTA TEPA53/2025-Customs6%Iceland

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

  • Directorate General Of Foreign Trade (DGFT): a clearance or certificate before the goods arrive, 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.
  • Ministry Of Environment, Forest & Climate Change (MOEF): a clearance or certificate before the goods arrive, under Hazardous and other waste(Management and Transboundary Movement )Rules, 2016, The Environment (Protection) Act, 1986, amended 1991 and The Environment (Protection) Rules, 1986.

"*Import is restricted as per ITC HS** import of wastes is subject to compliance of para 8(b) of gen. notes regd import policy of ITC (HS) and is subject to rules 12 & 13 of the hazardous waste (management & transboundry movement) rules, 2016 .*following entities shall register on the centralized portal developed by central pollution control board namely: -(i) producer (p);(ii) importer (i); (iii) brand owner (bo);(iv) plastic waste processor engaged in (a) recycling, (b) waste to energy, (c) waste to oil, and (iv) industrial composting, subject to the guidelines on extended producer responsibility for plastic packaging under rule 9(1) of schedule-ii of the plastic waste management (amendment) rules, 2022( refer gsr 133(e) dated 16-02-2022 of the ministry of environment, forest and climate change)*in consultation with the dcpc, and in terms of the bill of entry (electronic integrated declaration and paperless processing) regulations 2018 it has been decided to enable the following additional qualifiers as mandatory from the beginning, that is, the time of filing import declarations itself.the declaration of iupac name and cas number of the constituent chemicals, for imports under the chapters 28,29,32,38 and 39 of the customs tariff act, 1975.these additional qualifiers shall be mandatory for imports under the said chptrs for all bills of entry filed on or after 01.10.2023, in the manner mentioned in the annex-1 to this circular.these fields shall be in addition to the existing declaration being made by importers.refer CBIC circular no 15/2023-CUS dtd 07-06-23 and 18/2023-CUS dtd 30-06-23**ensure compliance of amendments made in the plastic waste management (second amendment) rules, 2023 vide gsr 807(e) DT 30-10-23**ensure compliance of DGFT NOTF 7/25-26 DT 17-5-25 if applicable wrt para 19 introduced in general notes regarding import policy under ITC(HS) 2022 regulating the import of certain goods from bangladesh to india with port restrictions as stated in para 1. exempted goods refer para 2 and 3*"

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

Import policy (DGFT ITC(HS))

  • Restricted.
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%.
  • 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 20 Oct 2026.

Export incentives (RoDTEP and RoSCTL)

  • RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.5% of the FOB value, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.3% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

  • Ministry Of Environment, Forest & Climate Change (MOEF): a clearance or certificate before export, under Hazardous and other waste(Management and Transboundary Movement )Rules, 2016, The Environment (Protection) Act, 1986, amended 1991 and The Environment (Protection) Rules, 1986.

*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.*EXPORT OF WASTES IS SUBJECT TO COMPLIANCE OF RULES 12 & 14 OF THE HAZARDOUS WASTE (MANAGEMENT & TRANSBOUNDRY MOVEMENT) RULES, 2016*

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 3915 90, and China's below.

China: the same goods (3915 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 3915 90. 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
3915.90.10.00Waste, 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.

Every Chinese code in full

3915.90.10Waste, parings and scrap of polyethylene terephthalate

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
Unit
kg
MFN import duty
6.5%
Provisional import duty
None
General import duty
50%
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
  • 9Import prohibited禁止进口商品
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.Source来源
  • 3.Ingredients成分
  • 4.Whether destructively treated是否已经破坏性处理
  • 5.If in rolls, state whether with core如为成卷,需注明是否带有轴心
  • 6.GTIN
  • 7.CAS
  • 8.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
2.6%
Serbia
2.6%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
3.3%
Brunei
0%
Cambodia
0%
South Korea
3.3%
Laos
0%
Malaysia
0%
New Zealand
3.9%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
4.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 3915901000101Waste, parings and scrap of polyethylene terephthalate (excluding waste PET beverage bottles (bricks))聚对苯二甲酸乙二酯废碎料及下脚料(不包括废PET饮料瓶(砖))
  • 3915901000102Waste and scrap of polyethylene terephthalate (waste PET beverage bottles (bales))聚对苯二甲酸乙二酯废碎料及下脚料(废PET饮料瓶(砖))
  • 3915901000999Waste, parings and scrap of polyethylene terephthalate聚对苯二甲酸乙二酯废碎料及下脚料

3915.90.90Other waste, parings and scrap of plastics

3915.90.90.00Other waste, parings and scrap of plastics其他塑料的废碎料及下脚料
Unit
kg
MFN import duty
6.5%
Provisional import duty
None
General import duty
50%
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
  • 9Import prohibited禁止进口商品
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.Source来源
  • 3.Ingredients成分
  • 4.Whether destructively treated是否已经破坏性处理
  • 5.If in rolls, state whether with core如为成卷,需注明是否带有轴心
  • 6.GTIN
  • 7.CAS
  • 8.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
2.6%
Serbia
2.6%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
3.3%
Brunei
0%
Cambodia
0%
South Korea
3.3%
Laos
0%
Malaysia
0%
New Zealand
3.9%
Singapore
0%
Thailand
0%
Vietnam
0%
Japan
4.5%
Indonesia
0%
Philippines
0%
Myanmar
0%
CIQ codes
  • 3915909000101Other waste, parings and scrap of plastics (excluding crushed waste compact discs)其他塑料的废碎料及下脚料(不包括废光盘破碎料)
  • 3915909000102Other waste, parings and scrap of plastics (crushed waste compact discs)其他塑料的废碎料及下脚料(废光盘破碎料)
  • 3915909000301Waste, parings and scrap of other plastics (dangerous chemicals, substances liable to spontaneous combustion)其他塑料的废碎料及下脚料(危险化学品,易于自燃的物质)

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

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.