Tariff item · Chapter 39 · Section VII, Plastics and articles thereof
HS 3924 10 10Insulated ware
Plastics and articles thereof › Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics › Tableware and kitchenware
- Customs duty
- 15%
- Tariff rate
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| Duty | Rate | Charged on |
|---|---|---|
| Basic customs duty (BCD), MFN rate | 15% | Assessable value |
| Agriculture Infrastructure and Development Cess (AIDC) | Nil | Assessable value11/2021-Customs, S.No. 17 |
| Social Welfare Surcharge (SWS) | 10% of BCD, AIDC and Health Cess | BCD + AIDC |
| Integrated GST (IGST) | 18% | Assessable value + BCD + AIDC + SWS |
Lower duty under trade agreements
| Agreement | Customs duty | Goods from |
|---|---|---|
| Duty-free tariff preference for LDCs | 0% | Afghanistan, Bangladesh, Central African Republic, Eritrea, Ethiopia, Cambodia, Comoros, Laos, Lesotho, Madagascar, Myanmar, Malawi, Mozambique, Sudan, Somalia, Chad, Timor-Leste, Yemen, Zambia |
| India–EFTA TEPA53/2025-Customs | 0% | Iceland, Norway |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| SAFTA | 5% | Sri Lanka |
| SAPTA | 6% | Bangladesh, Bhutan, Maldives, Nepal |
| India–Korea CEPA | 6.25% | South Korea |
| Duty-free tariff preference for LDCs | 7.5% | Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Gambia, Guinea, Guinea-Bissau, Haiti, Liberia, Mali, Niger, Rwanda, Sierra Leone, Senegal, Togo, Tanzania, Uganda |
| India–EFTA TEPA51/2025-Customs | 10.71% | Switzerland, Liechtenstein |
| India–UK CETA29/2026-Customs | 13.6% | United Kingdom |
Goods from Pakistan pay 200%.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 20 Oct 2026. 2 earlier measures have 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*"
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Import policy (DGFT ITC(HS))
- Free.
Notes on these rates
- BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
- IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
- AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
- AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
- Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
- This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
- This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.
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. 125 | Tableware, kitchenware, other household articles and hygienic or toilet articles, 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 |
|---|---|---|---|
| 3924 | Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics | — | — |
| 392401 | Plastic Body Vaccum Flask in various sizes with silver coated Glass Refill | 1.2% | — |
| 392402 | Plastic insulated ware (hot pot) with stainless steel liners | 1.2% | — |
| 392403 | Plastic insulated ware (Tiffin) with stainless steel container | 1.2% | — |
| 392404 | Other plastic insulated ware including ice pails and water bottles | 1.2% | — |
| 392499 | 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 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.
What buyers pay abroad: import duty in the US, UK, EU and Australia for 3924 10, and China's below.
China: the same goods (3924 10)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 3924 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 |
|---|---|---|---|---|---|---|
| 3924.10.00.00 | Tableware and kitchenware, of plastics塑料制餐具及厨房用具 | 0%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 13% | AR |
- 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
3924.10.00Tableware and kitchenware, of plastics
3924.10.00.00Tableware and kitchenware, of plastics塑料制餐具及厨房用具
- Unit
- kg
- MFN import duty
- 6.5%
- 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
- AInbound goods clearance (inspection and quarantine)入境货物通关单
Inspection and quarantine
- RImported food hygiene inspection进口食品卫生监督检验
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用途
- 3.Material (type of plastic)材质(塑料品种)
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Model型号
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 1.5%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 2%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 0%
RCEP rates
- Australia
- 7.5%
- Brunei
- 6.7%
- Cambodia
- 6.7%
- South Korea
- 6.7%
- Laos
- 6.7%
- Malaysia
- 6.7%
- New Zealand
- 8%
- Singapore
- 6.7%
- Thailand
- 6.7%
- Vietnam
- 6.7%
- Japan
- 6.9%
- Indonesia
- 6.7%
- Philippines
- 6.7%
- Myanmar
- 6.7%
CIQ codes
- 3924100000101Tableware and kitchenware, of plastics (food contact polystyrene products)塑料制餐具及厨房用具(食品接触聚苯乙烯产品)
- 3924100000102Tableware and kitchenware, of plastics (food contact polyethylene products)塑料制餐具及厨房用具(食品接触聚乙烯产品)
- 3924100000103Tableware and kitchenware, of plastics (food contact polypropylene products)塑料制餐具及厨房用具(食品接触聚丙烯产品)
- 3924100000104Tableware and kitchenware, of plastics (food contact PVC products)塑料制餐具及厨房用具(食品接触聚氯乙烯产品)
- 3924100000105Tableware and kitchenware of plastics (food contact melamine-formaldehyde products)塑料制餐具及厨房用具(食品接触三聚氰胺-甲醛产品)
- 3924100000106Tableware and kitchenware, of plastics (food contact acrylonitrile-butadiene-styrene products)塑料制餐具及厨房用具(食品接触丙烯腈-丁二烯-苯乙烯产品)
- 3924100000107Tableware and kitchenware of plastics (food contact acrylonitrile-styrene products)塑料制餐具及厨房用具(食品接触丙烯腈-苯乙烯产品)
- 3924100000108Tableware and kitchenware of plastics (food contact unsaturated polyester resin and its FRP products)塑料制餐具及厨房用具(食品接触不饱和聚酯树脂及其玻璃钢产品)
- 3924100000109Tableware and kitchenware, of plastics (food contact PET products)塑料制餐具及厨房用具(食品接触对苯二甲酸乙二醇酯产品)
- 3924100000110Tableware and kitchenware of plastics (food contact nylon products)塑料制餐具及厨房用具(食品接触尼龙产品)
- 3924100000111Tableware and kitchenware, of plastics (food contact polycarbonate products)塑料制餐具及厨房用具(食品接触聚碳酸酯产品)
- 3924100000112Tableware and kitchenware of plastics (food contact PVDC products)塑料制餐具及厨房用具(食品接触聚偏二氯乙烯产品)
- 3924100000113Tableware and kitchenware of plastics (food contact polymethyl methacrylate products)塑料制餐具及厨房用具(食品接触聚甲基丙烯酸甲酯产品)
- 3924100000114Tableware and kitchenware, of plastics (polymethylpentene products for food contact)塑料制餐具及厨房用具(食品接触聚甲基戊烯产品)
- 3924100000115Tableware and kitchenware of plastics (food contact composite plastics (refers only to multiple plastic materials composite) products)塑料制餐具及厨房用具(食品接触复合塑料(仅指多种塑料材质复合)产品)
- 3924100000116Tableware and kitchenware, of plastics (other food contact plastic products)塑料制餐具及厨房用具(食品接触其他塑料产品)
- 3924100000117Plastic tableware and kitchenware (feeding bottles with teats)塑料制餐具及厨房用具(含奶嘴的奶瓶)
- 3924100000118Tableware and kitchenware of plastics (feeding bottles, excluding teats)塑料制餐具及厨房用具(不含奶嘴的奶瓶)
- 3924100000119Tableware and kitchenware of plastics (food grade polypropylene packaging)塑料制餐具及厨房用具(食品用聚丙烯包装)
- 3924100000120Tableware and kitchenware, of plastics (PVC bottle cap liners for food)塑料制餐具及厨房用具(食品用聚氯乙烯瓶盖垫片)
- 3924100000121Tableware and kitchenware, of plastics (other PVC packaging for food)塑料制餐具及厨房用具(食品用其他聚氯乙烯包装)
- 3924100000122Tableware and kitchenware of plastics (for food, melamine-formaldehyde packing)塑料制餐具及厨房用具(食品用三聚氰胺-甲醛包装)
- 3924100000123Tableware and kitchenware of plastics (food-grade acrylonitrile-butadiene-styrene packaging)塑料制餐具及厨房用具(食品用丙烯腈-丁二烯-苯乙烯包装)
- 3924100000124Tableware and kitchenware of plastics (for food, acrylonitrile-styrene packing)塑料制餐具及厨房用具(食品用丙烯腈-苯乙烯包装)
- 3924100000125Tableware and kitchenware, of plastics (unsaturated polyester resin and its fiberglass packaging for food use)塑料制餐具及厨房用具(食品用不饱和聚酯树脂及其玻璃钢包装)
- 3924100000126Tableware and kitchenware of plastics (food grade polyethylene terephthalate packaging)塑料制餐具及厨房用具(食品用对苯二甲酸乙二醇酯包装)
- 3924100000127Tableware and kitchenware of plastics (nylon packaging for food)塑料制餐具及厨房用具(食品用尼龙包装)
- 3924100000128Tableware and kitchenware, of plastics (polycarbonate packaging for food)塑料制餐具及厨房用具(食品用聚碳酸酯包装)
- 3924100000129Tableware and kitchenware, of plastics (PVDC packaging for food)塑料制餐具及厨房用具(食品用聚偏二氯乙烯包装)
- 3924100000130Tableware and kitchenware of plastics (food packaging of polymethyl methacrylate)塑料制餐具及厨房用具(食品用聚甲基丙烯酸甲酯包装)
- 3924100000131Tableware and kitchenware, of plastics (food packaging of polymethylpentene)塑料制餐具及厨房用具(食品用聚甲基戊烯包装)
- 3924100000132Tableware and kitchenware, of plastics (packaging of composite plastics for food (refers only to composite of multiple plastic materials))塑料制餐具及厨房用具(食品用复合塑料(仅指多种塑料材质复合)包装)
- 3924100000133Tableware and kitchenware, of plastics (other plastic packaging for food)塑料制餐具及厨房用具(食品用其他塑料包装)
- 3924100000990Tableware and kitchenware, of plastics (other)塑料制餐具及厨房用具(其他)
- 3924100000999Tableware and kitchenware, of plastics (non-food plastic container utensils)塑料制餐具及厨房用具(非食品用塑料容器用具)
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 import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
- GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
- HS code descriptions (archived file)Checked 29 Sep 2026
- India's effective basic customs duty (notification 45/2025-Customs, Table I)Checked 19 Oct 2026
- India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 19 Oct 2026
- India's preferential tariff schedules (CBIC notifications)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 19 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
- RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
- CBIC Compliance Information Portal (CIP)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.