Subheading · Chapter 39 · Section VII, Plastics and articles thereof
HS 3923 10Boxes, cases, crates and similar articles
Plastics and articles thereof › Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics
- Customs duty
- 15%
- 5 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0% to 6.5%
- On Indian goods
Codes under this subheading
5 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 |
|---|---|---|---|---|
| 3923 10 10 | Plastic containers for audio or video cassettes, cassette tapes, floppy disk and similar articles | 15% | 18% | kg |
| 3923 10 20 | Watch-box, jewellery box and similar containers of plastics | 15% | 18% | kg |
| 3923 10 30 | Insulated ware | 15% | 18% | kg |
| 3923 10 40 | Packing for accommodating connectors | 15% | 18% | kg |
| 3923 10 90 | 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 5 tariff items: 15%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 20 Oct 2026. 1 earlier measure has ended.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 5 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. 124 | Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics | 18% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 200 | Woven 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 goods | 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 |
|---|---|---|---|
| 3923 | Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics | — | — |
| 392301 | HDPE Woven fabrics/ bags/ sacks, whether or not laminated, with or without U.V. stabilization, with or without liners / fasteners | 1.2% | — |
| 392302 | Polypropylene Woven fabrics/ bags/ sacks, whether or not laminated, with or without U.V. stabilization, with or without liners / fasteners | 1.2% | — |
| 392303 | Stoppers, lids, caps and other closures | 1.2% | — |
| 392304 | Flexible Intermediate Bulk Containers (FIBC) | 1.2% | — |
| 392399 | 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: 5 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 3923 10, and China's below.
China: the same goods (3923 10)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 1 expired under 3923 10. 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 |
|---|---|---|---|---|---|---|
| 3923.10.00.10 | Plastic 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 |
| 3923.10.00.90 | Other 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 origin | 10% | 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
3923.10.00Boxes, cases and similar articles, of plastics, for the conveyance or packing of goods
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
- Unit
- kg
- MFN import duty
- 0%
- Provisional import duty
- None
- General import duty
- 80%
- 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 (e.g., for semiconductor wafers, masks or reticles)用途(如半导体晶圆、掩模或光罩用等)
- 3.Material (type of plastic)材质(塑料品种)
- 4.For semiconductor wafers, masks or reticles, declare whether they have a specific shape or device半导体晶圆、掩模或光罩用需报是否具有特定形状或装置
- 5.Semiconductor wafers, masks or reticles (specify if RoHS certified)半导体晶圆、掩模或光罩用需注明是否有ROHS认证
- 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
- 4%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 7%
- Ecuador
- 4%
- Serbia
- 4%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 6.5%
RCEP rates
- Australia
- 7.5%
- Brunei
- 7.5%
- Cambodia
- 7.5%
- South Korea
- 7.5%
- Laos
- 7.5%
- Malaysia
- 7.5%
- New Zealand
- 8%
- Singapore
- 7.5%
- Thailand
- 7.5%
- Vietnam
- 7.5%
- Japan
- 7.6%
- Indonesia
- 7.5%
- Philippines
- 7.5%
- Myanmar
- 7.5%
CIQ codes
- 3923100010999Plastic 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
3923.10.00.90Other boxes, cases and similar articles of plastics其他塑料制盒,箱及类似品
Including plastic crates, for the conveyance or packing of goods包括塑料制板条箱,供运输或包装货物用的
- Unit
- kg
- MFN import duty
- 10%
- Provisional import duty
- None
- General import duty
- 80%
- 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 (e.g., for semiconductor wafers, masks or reticles)用途(如半导体晶圆、掩模或光罩用等)
- 3.Material (type of plastic)材质(塑料品种)
- 4.For semiconductor wafers, masks or reticles, declare whether they have a specific shape or device半导体晶圆、掩模或光罩用需报是否具有特定形状或装置
- 5.Semiconductor wafers, masks or reticles (specify if RoHS certified)半导体晶圆、掩模或光罩用需注明是否有ROHS认证
- 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
- 4%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 4%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 7%
- Ecuador
- 4%
- Serbia
- 4%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 6.5%
RCEP rates
- Australia
- 7.5%
- Brunei
- 7.5%
- Cambodia
- 7.5%
- South Korea
- 7.5%
- Laos
- 7.5%
- Malaysia
- 7.5%
- New Zealand
- 8%
- Singapore
- 7.5%
- Thailand
- 7.5%
- Vietnam
- 7.5%
- Japan
- 7.6%
- Indonesia
- 7.5%
- Philippines
- 7.5%
- Myanmar
- 7.5%
CIQ codes
- 3923100090101Other boxes, cases and similar articles, of plastics (including plastic crates, for the transport or packing of goods) (other plastic packaging for food)其他塑料制盒,箱及类似品(包括塑料制板条箱,供运输或包装货物用的)(食品用其他塑料包装)
- 3923100090999Other boxes, cases and similar articles of plastics (incl. plastic crates, for transport or packing of goods) (non-food plastic products)其他塑料制盒,箱及类似品(包括塑料制板条箱,供运输或包装货物用的)(非食品用塑料制品)
3923.10.00.00Plastic boxes, cases and similar articles (including plastic crates, for the transport or packing of goods)塑料制盒,箱及类似品(包括塑料制板条箱,供运输或包装货物用的 )Expired
Including plastic crates, for the conveyance or packing of goods包括塑料制板条箱,供运输或包装货物用的
- 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
- 6.5%
- Chile
- 0%
- Pakistan
- 4%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 6.5%
- Georgia
- 0%
- Mauritius
- 0%
CIQ codes
- 3923100000101Boxes, cases and similar articles of plastics (including plastic crates, for the conveyance or packing of goods) (other plastic packaging for food)塑料制盒,箱及类似品(包括塑料制板条箱,供运输或包装货物用的)(食品用其他塑料包装)
- 3923100000999Boxes, cases and similar articles of plastics (incl. plastic crates, for the conveyance or packing of goods)塑料制盒,箱及类似品(包括塑料制板条箱,供运输或包装货物用的)
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.