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

HS 3923Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics

Plastics and articles thereof

Customs duty
15%
16 tariff items
GST now
18%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
0% to 10%
On Indian goods
Search codesRates as on 19 Oct 2026

Codes under this heading

7 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
3923 10Boxes, cases, crates and similar articles15%18%kg
3923 21 00Of polymers of ethylene15%18%kg
3923 29Of other plastics15%18%kg
3923 30Carboys, bottles, flasks and similar articles15%18%kg
3923 40 00Spools, cops, bobbins and similar supports15%18%kg
3923 50Stoppers, lids, caps and other closures15%18%kg
3923 90Other15%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 16 tariff items: 15%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026. 1 earlier measure has ended.

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

  • Free: 17 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
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 124Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics18%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 200Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202518%1/2017-Central Tax (Rate)
From 22 Sep 202518%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 itemGoodsRateCap
3923Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics——
392301HDPE Woven fabrics/ bags/ sacks, whether or not laminated, with or without U.V. stabilization, with or without liners / fasteners1.2%—
392302Polypropylene Woven fabrics/ bags/ sacks, whether or not laminated, with or without U.V. stabilization, with or without liners / fasteners1.2%—
392303Stoppers, lids, caps and other closures1.2%—
392304Flexible Intermediate Bulk Containers (FIBC)1.2%—
392399Others1.2%—

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: 17 tariff items

China: the same goods (3923)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 8 in force and 1 expired under 3923. 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 codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
3923.10.00.10Plastic boxes, cases, crates and similar articles, of a kind having specific shapes or fitted or designed for the conveyance or packing of semiconductor wafers, masks or reticles具有特定形状或装置,供运输或包装半导体晶圆、掩模或光罩的塑料盒、箱、板条箱及类似物品0%MFN rate (no APTA concession on this line)0%13%13%None
3923.10.00.90Other boxes, cases and similar articles of plastics其他塑料制盒,箱及类似品6.5%APTA rate, with an APTA certificate of origin10%13%13%None
3923.21.00.00Sacks and bags of polymers of ethylene乙烯聚合物制袋及包10%MFN rate (no APTA concession on this line)10%13%13%None
3923.29.00.00Other sacks and bags, of plastics其他塑料制的袋及包10%MFN rate (no APTA concession on this line)10%13%13%None
3923.30.00.00Jars, bottles and similar articles, of plastics塑料制坛,瓶及类似品6.5%MFN rate (no APTA concession on this line)6.5%13%13%None
3923.40.00.00Plastic spools, cops, bobbins and similar supports塑料制卷轴,纡子,筒管及类似品6.5%APTA rate, with an APTA certificate of origin10%13%13%None
3923.50.00.00Stoppers, caps and lids, of plastics塑料制塞子,盖子及类似品10%MFN rate (no APTA concession on this line)10%13%13%None
3923.90.00.00Other plastic articles for the conveyance or packing of goods供运输或包装货物用其他塑料制品6.5%APTA rate, with an APTA certificate of origin10%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

Previous3922Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plasticsOne level upChapter 39Plastics and articles thereofNext3924Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics

Sources

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.