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

HS 3920 99Plastics and articles thereof: of other plastics

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%; 19 tariff items
GST now: 18%
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 3% to 6.5%; On Indian goods

Search codes Duty abroadRates as on 20 Oct 2026

Codes under this subheading

19 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 99 11	Rigid, plain	10%	18%	kg
3920 99 12	Flexible, plain	10%	18%	kg
3920 99 19	Other	10%	18%	kg
3920 99 21	Rigid, plain	10%	18%	kg
3920 99 22	Flexible, plain	10%	18%	kg
3920 99 29	Other	10%	18%	kg
3920 99 31	Rigid, plain	10%	18%	kg
3920 99 32	Flexible, plain	10%	18%	kg
3920 99 39	Other	10%	18%	kg
3920 99 41	Rigid, plain	10%	18%	kg
3920 99 42	Flexible, plain	10%	18%	kg
3920 99 49	Other	10%	18%	kg
3920 99 51	Rigid, plain	10%	18%	kg
3920 99 52	Flexible, plain	10%	18%	kg
3920 99 59	Other	10%	18%	kg
3920 99 60	Clicking boards for leather machinery	10%	18%	kg
3920 99 91	Rigid, plain	10%	18%	kg
3920 99 92	Flexible, plain	10%	18%	kg
3920 99 99	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 19 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

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

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

Free: 19 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: 19 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 3920 99, and China's below.

China: the same goods (3920 99)

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 3920 99. 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
3920.99.10.00	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.

Every Chinese code in full

3920.99.10Plates, sheets, film, foil and strip, of non-cellular polytetrafluoroethylene

3920.99.10.00Non-cellular plates, sheets, film, foil and strip, of polytetrafluoroethylene聚四氟乙烯制非泡沫塑料板,片,箔

Containing film and strip, not laminated, supported or similarly combined with other materials含膜及扁条,未用其他材料层压,支撑或类似方法合制

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: 0%
Hong Kong: 0%
Macao: 0%

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

3920991000999Plates, sheets, film, foil and strip, of non-cellular polytetrafluoroethylene, not reinforced, laminated, supported or similarly combined with other materials聚四氟乙烯制非泡沫塑料板,片,箔(含膜及扁条,未用其他材料层压,支撑或类似方法合制)

3920.99.90Plates, sheets, film, foil and strip, of non-cellular plastics, n.e.s.

3920.99.90.01Polyimide film, of a thickness ≤ 0.03mm聚酰亚胺膜,厚度≤0.03mm

Not reinforced, laminated or similarly supported with other materials未用其他材料强化、层压、支撑

Unit: kg
MFN import duty: 6.5%
Provisional import duty: 3%
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: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 3.3%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 4.5%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

3920999001999Polyimide film, of a thickness ≤ 0.03mm (not reinforced, laminated or supported with other materials)聚酰亚胺膜,厚度≤0.03mm(未用其他材料强化、层压、支撑)

3920.99.90.90Other non-cellular plastic plates, sheets, film, foil, strip其他非泡沫塑料板,片,膜,箔,扁条

Not reinforced, laminated or similarly supported with other materials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: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 3.3%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 4.5%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

3920999090999Other plates, sheets, film, foil and strip, of plastics, non-cellular (not reinforced, laminated, supported or similarly combined with other materials)其他非泡沫塑料板,片,膜,箔,扁条(未用其他材料强化、层压、支撑)

3920.99.90.00Other plates, sheets, film, foil and strip, of non-cellular plastics (not reinforced, laminated, supported by other materials)其他非泡沫塑料板,片,膜,箔,扁条(未用其他材料强化、层压、支撑 )Expired

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: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 1.9%
Georgia: 0%
Mauritius: 0%

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 94Of phenolic resins One level up3920Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials Next3921 13Of polyurethanes

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.