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

HS 3919 90Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: other

Plastics and articles thereof

Customs duty: 10% to 15%; 3 tariff items
GST now: 18%
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 0% to 4.6%; On Indian goods

Search codes Duty abroadRates as on 19 Oct 2026

Codes under this subheading

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

Codes under this code
Code	Description	Customs duty	GST now	Unit
3919 90 10	Plastic stickers, whether or not printed, embossed, or impregnated	10%	18%	kg
3919 90 20	Cellulose adhesive tape	10%	18%	kg
3919 90 90	Other	15%	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 3 tariff items: 10% to 15%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty in force

Anti-dumping duty on goods from China: Nil to USD 1,865 per tonne, by origin and producer (until 13 Mar 2027). Self-Adhesive Vinyl (SAV). 06/2024-ADD

Charged on top of the duty above, only on goods from the countries named.

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

Free: 3 tariff items

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
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 120	Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls	18%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	18%	1/2017-Central Tax (Rate)
From 22 Sep 2025	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 item	Goods	Rate	Cap
3919	Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls	1.2%	—

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 policy (DGFT ITC(HS) Schedule 2) of its tariff items

Free: 3 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 3919 90, and China's below.

China: the same goods (3919 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force and 1 expired under 3919 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 code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
3919.90.10.00	Other retro-reflective sheeting, of capsule type其他胶囊型反光膜	4.2%APTA rate, with an APTA certificate of origin	6.5%	13%	13%	None
3919.90.90.10	self-adhesive circular polishing pads for semiconductor wafer manufacturing半导体晶圆制造用自粘式圆形抛光垫	0%MFN rate (no APTA concession on this line)	0%	13%	13%	None
3919.90.90.90	Other self-adhesive plates, sheets, film and other materials, of plastics其他自粘塑料板、片、膜等材料	4.6%APTA rate, with an APTA certificate of origin	6.5%	13%	13%	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

3919.90.10Encapsulated lens type reflective sheeting

3919.90.10.00Other retro-reflective sheeting, of capsule type其他胶囊型反光膜

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

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.Use用途
3.Form (plates, sheets, film, foil, strip, flat-strip)外观(板、片、膜、箔、带、扁条)
4.In rolls or not是否成卷
5.Whether self-adhesive on one side是否单面自粘
6.Ingredients成分
7.Dimensions规格尺寸
8.Brand (Chinese or foreign names)品牌(中文或外文名称)
9.Model型号
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): 4.2%

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

3919901000999Other retro-reflective sheeting, of capsule type其他胶囊型反光膜

3919.90.90Self-adhesive plates, sheets, film, foil, strip, of plastics, n.e.s.

3919.90.90.10self-adhesive circular polishing pads for semiconductor wafer manufacturing半导体晶圆制造用自粘式圆形抛光垫

Unit: kg
MFN import duty: 0%
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

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.Use (e.g. for semiconductor wafer manufacturing, etc.)用途(如半导体晶圆制造用等)
3.Form (plates, sheets, film, foil, strip, flat-strip)外观(板、片、膜、箔、带、扁条)
4.In rolls or not是否成卷
5.Whether self-adhesive on one side是否单面自粘
6.Ingredients成分
7.Dimensions规格尺寸
8.If for semiconductor wafer manufacturing, the shape must be indicated (e.g., circular)若为半导体晶圆制造用需注明形状(如圆形等)
9.Brand (Chinese or foreign names)品牌(中文或外文名称)
10.Model型号
11.GTIN
12.CAS
13.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): 4.6%

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

3919909010999self-adhesive circular polishing pads for semiconductor wafer manufacturing半导体晶圆制造用自粘式圆形抛光垫

3919.90.90.90Other self-adhesive plates, sheets, film and other materials, of plastics其他自粘塑料板、片、膜等材料

Incl. foil, strip, flat bar and other flat shaped materials, whether or not in rolls包括箔,带,扁条及其他扁平形状材料,不论是否成卷

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

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.Use (e.g. for semiconductor wafer manufacturing, etc.)用途(如半导体晶圆制造用等)
3.Form (plates, sheets, film, foil, strip, flat-strip)外观(板、片、膜、箔、带、扁条)
4.In rolls or not是否成卷
5.Whether self-adhesive on one side是否单面自粘
6.Ingredients成分
7.Dimensions规格尺寸
8.If for semiconductor wafer manufacturing, the shape must be indicated (e.g., circular)若为半导体晶圆制造用需注明形状(如圆形等)
9.Brand (Chinese or foreign names)品牌(中文或外文名称)
10.Model型号
11.GTIN
12.CAS
13.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): 4.6%

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

3919909090101Other self-adhesive plates, sheets, film, foil, tape, strip & other flat shapes, of plastics, whether or not in rolls (parts of reflective markings for vehicles)其他自粘塑料板、片、膜等材料(包括箔,带,扁条及其他扁平形状材料,不论是否成卷)(车身反光标识零部件)
3919909090999Other self-adhesive plates, sheets, film, etc., of plastics (including foil, tape, strip and other flat shapes, whether or not in rolls) (other)其他自粘塑料板、片、膜等材料(包括箔,带,扁条及其他扁平形状材料,不论是否成卷)(其他)

3919.90.90.00Other self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls其他自粘塑料板、片、膜等材料(包括箔,带,扁条及其他扁平形状材料,不论是否成卷 )Expired

Incl. foil, strip, flat bar and other flat shaped materials, whether or not in rolls包括箔,带,扁条及其他扁平形状材料,不论是否成卷

Unit: None
MFN import duty: None
Provisional import duty: None
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 4.6%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 3.4%
Georgia: 0%
Mauritius: 0%

CIQ codes

3919909000101Other self-adhesive plates, sheets, film, foil, tape, strip & other flat shapes, of plastics, whether or not in rolls (parts of reflective markings for vehicles)其他自粘塑料板、片、膜等材料(包括箔,带,扁条及其他扁平形状材料,不论是否成卷)(车身反光标识零部件)
3919909000999Other self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls其他自粘塑料板、片、膜等材料(包括箔,带,扁条及其他扁平形状材料,不论是否成卷)

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

Previous3918 90Of other plastics One level up3919Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls Next3920 10Of polymers of ehtylene

Sources

GSTN HSN code masterChecked 13 Oct 2026
DGFT ITC(HS) import and export policyChecked 9 Oct 2026
GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
China customs tariff (HS编码网)Checked 19 Oct 2026

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.