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

HS 3920 62Plastics and articles thereof: of poly (ethylene terephthalate)

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%; 3 tariff items
GST now: 18%
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 4.6%; On Indian goods

Search codes Duty abroadRates as on 20 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
3920 62 10	Rigid, plain	10%	18%	kg
3920 62 20	Flexible, plain	10%	18%	kg
3920 62 90	Other	10%	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%. 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

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. 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

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
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 20 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 3920 62, and China's below.

China: the same goods (3920 62)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force and 5 expired under 3920 62. 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
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

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

3920.62.00Plates, sheets, film, foil and strip, of polyethylene terephthalate, non-cellular

3920.62.00.00Polyethylene terephthalate plates, sheets, film, etc.聚对苯二甲酸乙二酯板片膜等

Incl. foil and strip, non-cellular, not reinforced, laminated, supported or similarly combined with other materials包括箔及扁条,非泡沫料,未用其他材料强化、层压、支撑

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.Appearance (colour; shape, etc.)外观(颜色;形状等)
4.Ingredients成分
5.Dimensions规格尺寸
6.Brand (Chinese or foreign names)品牌(中文或外文名称)
7.Model型号
8.GTIN
9.CAS
10.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: 2.6%
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

3920620000999Plates, sheets, film, foil and strip, of poly(ethylene terephthalate) (non-cellular, not reinforced, laminated, supported or similarly combined with other materials)聚对苯二甲酸乙二酯板片膜等(包括箔及扁条,非泡沫料,未用其他材料强化、层压、支撑)

3920.62.00.01Polyester film, of a thickness of 9 to 15.9 micrometers (of polyethylene terephthalate, type XA10AUDIO)9≤厚≤15.9微米聚酯薄膜(聚对苯二甲酸乙二酯制,型号XA10AUDIO )Expired

Of polyethylene terephthalate, model XA10AUDIO聚对苯二甲酸乙二酯制,型号XA10AUDIO

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

3920620001999Polyester film (of polyethylene terephthalate), of a thickness of 9 to 15.9 micrometers, model XA10AUDIO9≤厚≤15.9微米聚酯薄膜(聚对苯二甲酸乙二酯制,型号XA10AUDIO)

3920.62.00.02Polyester film (of polyethylene terephthalate), of a thickness of 5 to 8.9 micrometers, model XL07AUTEN5≤厚≤8.9微米聚酯薄膜(聚对苯二甲酸乙二酯制,型号XL07AUTEN )Expired

Of polyethylene terephthalate, model XL07AUTEN聚对苯二甲酸乙二酯制,型号XL07AUTEN

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

3920620002999Polyester film, of a thickness of 5 to 8.9 micrometers (made of polyethylene terephthalate, model XL07AUTEN)5≤厚≤8.9微米聚酯薄膜(聚对苯二甲酸乙二酯制,型号XL07AUTEN)

3920.62.00.03Polyester film, of a thickness 16 to 29.9 micrometers (made of polyethylene terephthalate, model XB30CAB(N))16≤厚≤29.9微米聚酯薄膜(聚对苯二甲酸乙二酯制,型号XB30CAB(N) )Expired

Of polyethylene terephthalate, model XB30CAB聚对苯二甲酸乙二酯制,型号XB30CAB

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

3920620003999Polyester film, of a thickness 16 to 29.9 micrometers (of polyethylene terephthalate, type XB30CAB(N))16≤厚≤29.9微米聚酯薄膜(聚对苯二甲酸乙二酯制,型号XB30CAB(N))

3920.62.00.04Polyester film, of polyethylene terephthalate, 50 µm ≤ thickness ≤ 99.9 µm, model XB30CAB(M)50≤厚≤99.9微米聚酯薄膜(聚对苯二甲酸乙二酯制,型号XB30CAB(M) )Expired

Of polyethylene terephthalate, model XB30CAB聚对苯二甲酸乙二酯制,型号XB30CAB

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

3920620004999Polyester film, of a thickness 50 to 99.9 micrometers (of polyethylene terephthalate, type XB30CAB(M))50≤厚≤99.9微米聚酯薄膜(聚对苯二甲酸乙二酯制,型号XB30CAB(M))

3920.62.00.09Other plates, sheets, film, etc., of polyethylene terephthalate其他聚对苯二甲酸乙二酯板片膜等Expired

Incl. foil and strip, non-cellular, not reinforced, laminated, supported or similarly combined with other materials包括箔及扁条,非泡沫料,未用其他材料强化,层压,支撑

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

3920620009999Other plates, sheets, film, etc., of polyethylene terephthalate (incl. foil and strip, non-cellular, not reinforced, laminated, supported with other materials)其他聚对苯二甲酸乙二酯板片膜等(包括箔及扁条,非泡沫料,未用其他材料强化,层压,支撑)

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

Previous3920 61Of polycarbonates One level up3920Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials Next3920 63Of unsaturated polyesters

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.