Subheading · Chapter 39 · Section VII, Plastics and articles thereof
HS 3921 13Plastics and articles thereof: of polyurethanes
Other plates, sheets, film, foil and strip, of plastics
- Customs duty
- 10%
- 2 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 4.6% to 5.9%
- On Indian goods
Codes under this subheading
2 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 |
|---|---|---|---|---|
| 3921 13 10 | Flexible | 10% | 18% | kg |
| 3921 13 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 2 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
Charged on top of the duty above, only on goods from the countries named.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 2 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. 122 | Other plates, sheets, film, foil and strip, of plastics | 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 |
|---|---|---|---|
| 3921 | Other plates, sheets, film , foil and strip, of plastics | — | — |
| 392101 | Polyester Metallized film (Aluminium coated film) | 1.2% | — |
| 392199 | 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: 2 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 3921 13, and China's below.
China: the same goods (3921 13)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 3921 13. 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 |
|---|---|---|---|---|---|---|
| 3921.13.10.00 | Artificial leather and synthetic leather of cellular polyurethane泡沫聚氨酯制人造革及合成革 | 5.9%APTA rate, with an APTA certificate of origin | 9% | 13% | 13% | None |
| 3921.13.90.00 | Polyurethane foam plates, sheets, strip, foil, flat strips泡沫聚氨酯板,片,带,箔,扁条 | 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
3921.13.10Artificial leather and synthetic leather of cellular polyurethane polymers
3921.13.10.00Artificial leather and synthetic leather of cellular polyurethane泡沫聚氨酯制人造革及合成革
- Unit
- kg / m
- MFN import duty
- 9%
- Provisional import duty
- None
- General import duty
- 70%
- 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.Ingredients成分
- 3.Appearance外观
- 4.Whether combined with other materials是否与其他材料合制
- 5.Foamed plastics, please specify泡沫塑料请注明
- 6.Use用途
- 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
- 1.8%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 6.3%
- Ecuador
- 0%
- Serbia
- 3.6%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 5.9%
RCEP rates
- Australia
- 6.8%
- Brunei
- 6%
- Cambodia
- 6%
- South Korea
- 6%
- Laos
- 6%
- Malaysia
- 6%
- New Zealand
- 7.2%
- Singapore
- 6%
- Thailand
- 6%
- Vietnam
- 6%
- Japan
- 6.2%
- Indonesia
- 6%
- Philippines
- 6%
- Myanmar
- 6%
CIQ codes
- 3921131000999Artificial leather and synthetic leather of cellular polyurethane泡沫聚氨酯制人造革及合成革
3921.13.90Other plates, sheets, film, foil, etc., of cellular polyurethanes
3921.13.90.00Polyurethane foam plates, sheets, strip, foil, flat strips泡沫聚氨酯板,片,带,箔,扁条
- 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.Ingredients成分
- 3.Appearance外观
- 4.Whether combined with other materials是否与其他材料合制
- 5.Foamed plastics, please specify泡沫塑料请注明
- 6.Use用途
- 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
- 0%
- 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
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 3.3%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 3.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 3921139000999Polyurethane foam plates, sheets, strip, foil, flat strips泡沫聚氨酯板,片,带,箔,扁条
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.