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

HS 3919 90 20Cellulose adhesive tape

Plastics and articles thereof › Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls

Customs duty
10%
Tariff rate
GST now
18%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
0% to 4.6%
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 rate10%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 TEPA53/2025-Customs0%Iceland
India–Korea CEPA0%South Korea
India–Thailand Early Harvest Scheme0%Thailand
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
ASEAN–India FTA5%Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam
Duty-free tariff preference for LDCs5%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–Malaysia CECA5%Malaysia
India–Singapore CECA5%Singapore
SAFTA5%Sri Lanka
SAPTA5%Bangladesh, Bhutan, Maldives, Nepal
India–EFTA TEPA52/2025-Customs6%Norway
India–EFTA TEPA51/2025-Customs7.14%Switzerland, Liechtenstein
India–Mauritius CECPA7.5%Mauritius
India–Oman CEPA20/2026-Customs8%Oman
India–UK CETA29/2026-Customs9%United Kingdom

Goods from Pakistan pay 200%.

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.

Clearance by other agencies

  • 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.

"*FOLLOWING ENTITIES SHALL REGISTER ON THE CENTRALIZED PORTAL DEVELOPED BY CPCB 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 EPR FOR PLASTIC PACKAGING UNDER RULE 9(1) OF SCHEDULE-II OF THE PLASTIC WASTE MANAGEMENT (AMENDMENT) RULES, 2022(REF GSR 133(E) DT 16-02-2022 OF MOEF&CC)*REF LETTER FNO.B-17011/7/UPC-II-PWM (MLP)/2021/12900 DATED 01.02.2022 RECEIVED FROM MOEF&CC BRINGING INTO ATTENTION THE CHANGES IN PWM RULES VIDE ITS NOTF DT 12.08.2021[G.S.R.571(E)] AND PWM (AMENDMENT) RULES, 2022 NOTIFIED VIDE NOTF DTD 16.02.2022 [G.S.R.133)(E)] AND CBIC INSTRUCTION NO.09/2022-CUSTOMS DT 22-06-2022. WHEREIN THE KEY CHANGES IN THE NOTF DT 12.08.2021, RELATING TO IMPORT ARE AS FOLLOWS: (I).RULE 4(1) (C): CARRY BAG MADE OF VIRGIN OR RECYCLED PLASTIC, SHALL NOT BE LESS THAN 75 MICRONS IN THICKNESS WITH EFFECT FROM 30-09-2021 AND 120 MICRONS IN THICKNESS FROM 31-12-2022.(II).RULE4(2):THE MANUFACTURE, IMPORT, STOCKING, DISTRIBUTION, SALE AND USE OF FOLLOWING SINGLE USE PLASTIC (SUP), INCLUDING POLYSTYRENE AND EXPANDED POLYSTYRENE, COMMODITIES SHALL BE PROHIBITED WITH EFFECT FROM 01-07-2022: (A).EAR BUDS WITH PLASTIC STICKS, PLASTIC STICKS FOR BALLONS, PLASTIC FLAGS, CANDY STICKS, ICE-CREAM STICKS, POLYSTYRENE {THERMOCOL) FOR DECORATION.(B)PLATES, CUPS, GLASSES, CUTLERY SUCH AS FORKS, SPOONS, KNIVES, STRAW, TRAYS, WRAPPING OR PACKING FILMS AROUND SWEET BOXES, INVITATION CARDS AND CIGARETTE PACKETS, PLASTIC OR PVC BANNERS LESS THAN 100 MICRON, STIRRERS. (III). RULE 4(3): THE PROVISIONS OF SUB-RULE (2) (B) SHALL NOT APPLY TO COMMODITIES MADE OF COMPOSTABLE PLASTIC.*FURTHER, RULE 6 OF THE PLASTIC WASTE MANAGEMENT (AMENDMENT) RULES, 2022 PRESCRIBES REGISTRATION OF IMPORTERS OF PLASTIC PACKAGING PRODUCT OR PRODUCTS WITH PLASTIC PACKAGING OR CARRY BAGS OR MULTI-LAYERED PACKAGING OR PLASTIC SHEETS, ON A CENTRALIZED PORTAL DEVELOPED BY CPCB AND RULE 7.3 PRESCRIBES EXTENDED PRODUCER RESPONSIBILITY AND OBLIGATIONS OF IMPORTERS.*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))

  • 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%.
  • 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. 120Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls18%

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
3919Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls1.2%—

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): 1.3% of the FOB value, until 31 Dec 2026.
  • RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.8% 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 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 codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
3919.90.10.00Other retro-reflective sheeting, of capsule type其他胶囊型反光膜4.2%APTA rate, with an APTA certificate of origin6.5%13%13%None
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0%MFN rate (no APTA concession on this line)0%13%13%None
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4.6%APTA rate, with an APTA certificate of origin6.5%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

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.