HS 3922 90 00Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics: other

Customs duty

Lower duty under trade agreements

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026. 1 earlier measure has ended.

Clearance by other agencies

CBIC's Compliance Information Portal lists no other agency's clearance for imports of this item.

"Ensure compliance of CBIC circular 23/2023-CUS DT 30-09-23 for mandatory additional qualifiers in import declarations for commodities under CH 28,29,32,39 and cth 3808 as stipulated in para 4.1 and 4.2 wef 15-10-23***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**As per S.O.1739(E) dt 06-04-2026 ensure compliance of applicability, if any, with regards to IS302 (Part 1): 2024 IEC 60335-1: 2020 applicable to All electrical appliance intended for household, commercial or similar application with rated voltage not exceeding 250 V for single-phase appliances and 480 V for other appliances including direct current supplied appliances and battery operated appliances under the Safety of Household, Commercial and Similar Electrical Appliances(QC) Order 2026 wef 01-10-26 for General (other than micro and small enterprises), 1-1-27 for Small enterprises and 1-4-27 for Micro enterprises.Goods or article shall conform to the Indian Std and shall bear the Standard Mark under a licence from the Bureau as per Scheme-1 of Schedule-II of the BIS (CA) Regulations, 2018.It shall not apply to electrical appliances which fall under the scope of any other QCO issued by the said Act or notified for mandatory BIS certification under any other Act. Nothing in this order shall apply for two hundred numbers of goods or articles imported for the purpose of research and development by manufacturers of household and similar electrical appliances per year with the condition that such imported goods and articles shall not be sold commercially and may be disposed of as a scrap and the manufacturers shall maintain a year-wise record of the goods or articles and furnish the same, if so desired to the Central Government. Nothing in this order shall apply to goods or articles domestically manufactured or imported before the date of implementation as mentioned in the Table by the manufacturer certified by the Bureau or manufacturer who has applied to the Bureau for certification of the relevant goods and articles and such manufacturer shall be permitted to sell or display or offer to sell such declared stock upto six months from the date of implementation as mentioned in the Table, subject to the condition that such manufacturer shall made a declaration to this effect to the Bureau*"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

• Free.

The rules that set it now

History

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 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): 0.9% of the FOB value, until 31 Dec 2026.
• RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.5% 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.

Every Chinese code in full