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

HS 3924 90Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: other

Plastics and articles thereof

Customs duty
15%
3 tariff items
GST now
18%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
6.5%
On Indian goods
Search codesDuty abroadRates as on 19 Oct 2026

Codes under this subheading

3 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
3924 90 10Toilet articles15%18%kg
3924 90 20Insulated ware15%18%kg
3924 90 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 3 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. 2 earlier measures have ended.

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

  • Free: 3 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. 125Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics18%

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
3924Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics——
392401Plastic Body Vaccum Flask in various sizes with silver coated Glass Refill1.2%—
392402Plastic insulated ware (hot pot) with stainless steel liners1.2%—
392403Plastic insulated ware (Tiffin) with stainless steel container1.2%—
392404Other plastic insulated ware including ice pails and water bottles1.2%—
392499Others1.2%—

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: 3 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 3924 90, and China's below.

China: the same goods (3924 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 3924 90. 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
3924.90.00.00Other household articles and hygienic or toilet articles, of plastics塑料制其他家庭用具及卫生或盥洗用具6.5%MFN rate (no APTA concession on this line)6.5%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

3924.90.00Other household articles and hygienic or toilet articles, of plastics

3924.90.00.00Other household articles and hygienic or toilet articles, of plastics塑料制其他家庭用具及卫生或盥洗用具
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

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
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
5%
Brunei
5%
Cambodia
5%
South Korea
5%
Laos
5%
Malaysia
5%
New Zealand
6%
Singapore
5%
Thailand
5%
Vietnam
5%
Japan
5.5%
Indonesia
5%
Philippines
5%
Myanmar
5%
CIQ codes
  • 3924900000999Other household articles and hygienic or toilet articles, of plastics塑料制其他家庭用具及卫生或盥洗用具

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

Previous3924 10Tableware and kitchenwareOne level up3924Tableware, kitchenware, other household articles and hygienic or toilet articles, of plasticsNext3925 90Other

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.