HS 3923 29 10Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: of poly (vinyl chloride)

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

• Bureau Of Indian Standards (BIS): a clearance or certificate before the goods arrive, under The Bureau Of Standards Act,1986,The Bureau Of Standards Rules 1987.
• Ministry Of Environment, Forest & Climate Change (MOEF): a clearance or certificate before the goods arrive, under Hazardous and other waste(Management and Transboundary Movement )Rules, 2016, The Environment (Protection) Act, 1986, amended 1991 and The Environment (Protection) Rules, 1986.

Documents: Registration Certificate (BIS).

"*IS14887:2014 applicable on textiles HDPE/POLYPROPYLENE woven sacks for packaging of 50 Kg Foodgrains.IS16208:2015 appl on HDPE/PP woven sacks for packaging(10,15,20,25,30 Kgs Foodgrains).IS14968:2015 appl on HDPE/PP woven sacks for packaging 25/50 Kgs Sugar.IS14252:2015 appl on HDPE/PP woven sacks for filling Sand(S.O.1403(E)dt 23-4-2020)*IS9755:2021 appl on HDPE/PP woven sacks for packaging Fertilizer(S.O.2180(E)dt 4-6-24)*IS11652:2017 appl on HDPE/PP woven sacks for packaging 50Kg Cement wef 6-01-27(S.O.5478(E)dt 6-10-26)*IS 16703:2017 appl on HDPE/PP woven sacks for packaging 25Kg Polymer Materials (S.O.5180(E)dt 6-12-23)*IS17399:2020 appl on HDPE/PP laminated woven sacks for Mail Sorting Storage Transport and Distribution wef 6-01-27(S.O.5480(E)dt 6-10-26)*IS16709:2017 appl on Polypropylene woven laminated block bottom valve sacks for packaging 50Kg Cement wef 6-11-26(S.O.5479(E)DT 6-10-26)*Goods shall conform to IND STD and shall bear Std Mark under a Licence from the Bureau as per Scheme-I OF Schd II of BIS(CA) Regulations 2018 under their respective QCOS*Following entities shall register on the centralized portal developed by CPCB namely-Producer;Importer;Brand owner(BO);Plastic Waste Processor engaged in (A)Recycling(B)Waste to Energy(C)Waste to Oil&(IV)Industrial Composting subject to guidelines on EPR for Plastic Packaging under Rule 9(1) of Schd-II of PWM(Amend) Rules 2022(GSR133(E) dt 16-02-22)*Ref Letter FNO.B-17011/7/UPC-II-PWM (MLP)/2021/12900 dt 01.02.22 OF MOEF&CC bringing into attention changes in PWM RULES vide its NOTF dt 12.08.2021[G.S.R.571(E)]&PWM(Amend) Rules 2022 notified vide NOTF dt 16.02.2022 [G.S.R.133)(E)]& CBIC Instruction 9/22-CUS dt 22-6-22 wherein the key changes in the NOTF dt 12.8.21, relating to Import are as follows:(I).Rule 4(1) (C): Carry bag made of virgin or recycled plastic, shall not be less than 75 microns in thickness wef 30-9-21 and 120 microns in thickness from 31-12-22.(II).Rule4(2):The Manufacture, Import, Stocking, Distribution, Sale and use of following single use plastic including polystyrene and expanded polystyrene, commodities shall be prohibited wef from 1-7-22:(A).Ear Buds with plastic sticks, Plastic Sticks for ballons, Plastic Flags,Candy Sticks, Ice-Cream Sticks, Polystyrene{Thermocol) for decoration.(B)Plates, Cups, Glasses, Cutlery such as forks, spoons, knives, straw, trays, wrapping or packing films around sweet boxes, invitation cards and cigarette packets, plastic or PVC banners less than 100 micron, stirrers (III)Rule 4(3):The provisions of Sub-Rule (2)(B) shall not apply to commodities made of compostable plastic*Further Rule 6 of PWM(Amend) Rules 2022 Prescribes REGN of Importers of plastic packaging product or products with plastic packaging or carry bags or multi-layered packaging or plastic sheets on a centralized portal developed by CPCB & Rule 7.3 prescribes EPR & Obligations of Importers*In consultation with DCPC & in terms of BOE(Electronic Integrated Declaration&Paperless Processing) Regulations 2018 it has been decided to enable the following additional qualifiers as mandatory from the beginning that is the time of filing import declarations itself.The declaration of IUPAC Name and CAS Number of constituent chemicals for imports under CH-28,29,32,38 and 39 of CT ACT 1975.These additional qualifiers shall be mandatory for imports under the said Chptrs for all BOE filed on or after 1.10.23 in the manner mentioned in the Annex-1 to this circular.These fields shall be in addition to the existing declaration being made by importers.CBIC Circular 15/23-CUS dt 7-6-23 &18/2023-CUS dt 30-6-23*Ensure Compliance of amendments made in PWM(2ND Amendment) Rules 2023 VIDE GSR 807(E)dt 30-10-23*Ensure Compliance of DGFT NOTF 7/25-26 dt 17-5-25 if applicable wrt Para 19 introduced in GEN NOTES Regd IMP POL 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&3*"

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