Heading · Chapter 39 · Section VII, Plastics and articles thereof
HS 3920Plastics and articles thereof: other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
- Customs duty
- 10% to 15%
- 104 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 3% to 10%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
19 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 3920 10 | Of polymers of ehtylene | 10% | 18% | kg |
| 3920 20 | Of polymers of propylene | 10% | 18% | kg |
| 3920 30 | Of polymers of styrene | 10% | 18% | kg |
| 3920 43 00 | Containing by weight not less than 6% of plasticizers | 10% | 18% | kg |
| 3920 49 00 | Other | 10% | 18% | kg |
| 3920 51 | Of poly (methyl methacrylate) | 10% | 18% | kg |
| 3920 59 | Other | 10% | 18% | kg |
| 3920 61 | Of polycarbonates | 10% | 18% | kg |
| 3920 62 | Of poly (ethylene terephthalate) | 10% | 18% | kg |
| 3920 63 | Of unsaturated polyesters | 10% | 18% | kg |
| 3920 69 | Of other polyesters | 10% | 18% | kg |
| 3920 71 | Of regenerated cellulose | 10% | 18% | kg |
| 3920 73 | Of cellulose acetate | 10% | 18% | kg |
| 3920 79 | Of other cellulose derivatives | 10% | 18% | kg |
| 3920 91 | Of poly (vinyl butyral) | 10% | 18% | kg |
| 3920 92 | Of polyamides | 10% | 18% | kg |
| 3920 93 | Of amino-resins | 10% | 18% | kg |
| 3920 94 | Of phenolic resins | 10% | 18% | kg |
| 3920 99 | Of other plastics | 10% to 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 104 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: USD 762–908 per tonne, by origin and producer (until 14 Jun 2027). Fluoro Backsheet excluding transparent backsheet. 22/2022-ADD
- Anti-dumping duty on goods from China: USD 590–897 per tonne, by origin and producer (until 13 Mar 2029). Ethylene Vinyl Acetate (EVA) Sheet for Solar Module. 05/2024-ADD
- 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
- Anti-dumping duty on goods from China: Nil to USD 0.18 per kg, by origin and producer (until 24 Mar 2030). Acrylic Solid Surfaces. 07/2025-ADD
- Anti-dumping duty on goods from China: Nil to USD 1.34 per kg, by origin and producer (until 21 Oct 2029). Cellophane Transparent Film. 20/2024-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: 105 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
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 121 | Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials | 18% |
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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 3920 | Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials | — | — |
| 392001 | HDPE Tapes with U.V. Stabilisation 2% by weight Plain/Fabricated | 1.2% | — |
| 392002 | BOPP film | 1.2% | — |
| 392003 | P.P Tapes with U.V. Stabilisation 2% by weight Plain/Fabricated | 1.2% | — |
| 392004 | PVC Rigid Free Foam Board Cellular Film, Foil and Sheets of PVC Rigid Free Foam Board | 1.2% | — |
| 392005 | Laser Printer Film (Polyester Based) | 1.2% | — |
| 392006 | Polyester film (including Biaxially Oriented Polyester Film) or Polyethylene Terephthalic Film | 1.2% | — |
| 392007 | PVC Rigid/Flexible Film/ Sheet | 1.2% | — |
| 392099 | Others | 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: 105 tariff items
China: the same goods (3920)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 28 in force and 6 expired under 3920. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 3920.10.10.00 | Battery separators of ethylene polymers乙烯聚合物制电池隔膜 | 4.2%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 13% | None |
| 3920.10.90.10 | Non-cellular polyethylene film for agricultural use农用非泡沫聚乙烯薄膜 | 4.6%APTA rate, with an APTA certificate of origin | 6.5% | 9% | 0% | None |
| 3920.10.90.90 | Other plates, sheets, film, foil and strip, of non-cellular ethylene polymers其他非泡沫乙烯聚合物板,片,膜,箔及扁条 | 4.6%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 13% | None |
| 3920.20.10.00 | Battery separators of propylene polymers丙烯聚合物制电池隔膜 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | None |
| 3920.20.90.10 | Non-cellular polypropylene film for agricultural use农用非泡沫聚丙烯薄膜 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 9% | 0% | None |
| 3920.20.90.90 | Plates, sheets, film, foil and strip, of polymers of propylene, non-cellular非泡沫丙烯聚合物板,片,膜,箔及扁条 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | None |
| 3920.30.00.00 | Plates, sheets, film, foil and strip, of non-cellular polymers of styrene非泡沫苯乙烯聚合物板,片,膜,箔,扁条 | 4.2%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 13% | None |
| 3920.43.00.10 | Flexible polyvinyl chloride film for agricultural use农用软质聚氯乙烯薄膜 | 4.2%APTA rate, with an APTA certificate of origin | 6.5% | 9% | 0% | None |
| 3920.43.00.90 | Plates, sheets, film, foil and strip of polymers of vinyl chloride氯乙烯聚合物板,片,膜,箔及扁条 | 4.2%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 13% | None |
| 3920.49.00.10 | Other flexible polyvinyl chloride film for agricultural use其他农用软质聚氯乙烯薄膜 | 4.2%APTA rate, with an APTA certificate of origin | 6.5% | 9% | 0% | None |
| 3920.49.00.90 | Other plates, sheets, film, foil and strip, of other polymers of vinyl chloride其他氯乙烯聚合物板,片,膜,箔及扁条 | 4.2%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 13% | None |
| 3920.51.00.00 | Plates, sheets, film, foil and strip of polymethyl methacrylate聚甲基丙烯酸甲酯板片膜箔及扁条 | 4.6%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 13% | None |
| 3920.59.00.00 | Other plates, sheets, film, foil and strip, of acrylic polymers其他丙烯酸聚合物板片膜箔及扁条 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | None |
| 3920.61.00.00 | Plates, sheets, film, foil and strip of polycarbonates聚碳酸酯制板,片,膜,箔,扁条 | 4.6%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 13% | None |
| 3920.62.00.00 | Polyethylene terephthalate plates, sheets, film, etc.聚对苯二甲酸乙二酯板片膜等 | 4.6%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 13% | None |
| 3920.63.00.00 | Unsaturated polyester plates, sheets, film, foil and strip不饱和聚酯板,片,膜,箔及扁条 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | None |
| 3920.69.00.00 | Other plates, sheets, film, foil and strip, of polyesters其他聚酯板,片,膜,箔及扁条 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | None |
| 3920.71.00.00 | Plates, sheets, film, foil and strip, of regenerated cellulose再生纤维素制板,片,膜,箔及扁条 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | None |
| 3920.73.00.00 | Plates, sheets, film, foil and strip, of cellulose acetate醋酸纤维素制板,片,膜,箔及扁条 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | None |
| 3920.79.00.00 | Other plates, sheets, film, foil and strip, of cellulose derivatives其他纤维素衍生物制板,片,膜箔及扁条 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | None |
| 3920.91.00.01 | Polyvinyl butyral film聚乙烯醇缩丁醛膜 | 3%China's provisional rate, lower than MFN | 6.5% | 13% | 13% | None |
| 3920.91.00.90 | Plates, sheets, film, foil and strip, of poly(vinyl butyral), of a thickness exceeding 3 mm聚乙烯醇缩丁醛板,片,箔,扁条及厚度超过3毫米的膜 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | None |
| 3920.92.00.00 | Plates, sheets, film, foil and strip, of polyamides聚酰胺板,片,膜,箔,扁条 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | None |
| 3920.93.00.00 | Plates, sheets, film, foil and strip, of amino-resins氨基树脂板,片,膜,箔,扁条 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | None |
| 3920.94.00.00 | Phenolic resin plates, sheets, film, foil, strip酚醛树脂板,片,膜,箔,扁条 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | None |
| 3920.99.10.00 | Non-cellular plates, sheets, film, foil and strip, of polytetrafluoroethylene聚四氟乙烯制非泡沫塑料板,片,箔 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | None |
| 3920.99.90.01 | Polyimide film, of a thickness ≤ 0.03mm聚酰亚胺膜,厚度≤0.03mm | 3%China's provisional rate, lower than MFN | 6.5% | 13% | 13% | None |
| 3920.99.90.90 | Other non-cellular plastic plates, sheets, film, foil, strip其他非泡沫塑料板,片,膜,箔,扁条 | 6.5%MFN rate (no APTA concession on this line) | 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.
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
- 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.