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

HS 3926 90Plastics and articles thereof: other

Other articles of plastics and articles of other materials of headings 3901 to 3914

Customs duty: 15%; 16 tariff items
GST now: 0%, 5% or 18%; depending on the goods
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 6.5%; On Indian goods

Search codes Duty abroadRates as on 20 Oct 2026

Codes under this subheading

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

Codes under this code
Code	Description	Customs duty	GST now	Unit
3926 90 10	PVC belt conveyor	15%	0%, 5% or 18%	kg
3926 90 21	Of polyurethane foam	15%	0%, 5% or 18%	kg
3926 90 29	Other	15%	0%, 5% or 18%	kg
3926 90 31	Of polyurethane foam	15%	0%, 5% or 18%	kg
3926 90 39	Other	15%	0%, 5% or 18%	kg
3926 90 41	Of polyurethane foam	15%	0%, 5% or 18%	kg
3926 90 49	Other	15%	0%, 5% or 18%	kg
3926 90 51	Of polyurethane foam	15%	0%, 5% or 18%	kg
3926 90 59	Other	15%	0%, 5% or 18%	kg
3926 90 61	Of polyurethane foam	15%	0%, 5% or 18%	kg
3926 90 69	Other	15%	0%, 5% or 18%	kg
3926 90 71	Of polyurethane foam	15%	0%, 5% or 18%	kg
3926 90 79	Other	15%	0%, 5% or 18%	kg
3926 90 80	Polypropylene articles, not elsewhere specified or included	15%	0%, 5% or 18%	kg
3926 90 91	Of polyurethane foam	15%	0%, 5% or 18%	kg
3926 90 99	Other	15%	0%, 5% or 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 in force

Anti-dumping duty on goods from China: Nil to USD 0.18 per kg, by origin and producer (until 24 Mar 2030). Acrylic Solid Surfaces. 07/2025-ADD

Charged on top of the duty above, only on goods from the countries named.

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

Free: 16 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

Now 0%, 5% or 18%, depending on the goods.
Until 21 September 2025 0%, 12% or 18%, depending on the goods.
Change: Changed.

The rules that set it now

GST rate rules in force
Notification	Goods	Rate
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 119	Plastic bangles	Nil
9/2025-Integrated Tax (Rate)Schedule I, S.No. 265	Feeding bottles, Plastic beads	5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 127	Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles]	18%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 319	Paper Sacks/Bags and bio-degradable bags	5%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	0%, 12% or 18%	2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate)
From 22 Sep 2025	0%, 5% or 18%	10/2025-Integrated Tax (Rate); 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 item	Goods	Rate	Cap
3926	Other articles of plastics and articles of other materials of headings 3901 to 3914	—	—
392601	Articles made of Poly-carbonate with Metallic/Non-metallic components	1.2%	—
392602	Industrial Laminates (Paper based/fabric based electrical/ mechanical)	1.2%	—
392603	Belts (with or without an extra buckle) and bandoliers whether or not in combination with leather and/or textile material	4%	Rs. 80.3 per Piece
392699	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: 16 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 3926 90, and China's below.

China: the same goods (3926 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force under 3926 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 code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
3926.90.10.00	Plastic parts for machinery and apparatus塑料制机器及仪器用零件	6.5%APTA rate, with an APTA certificate of origin	10%	13%	13%	None
3926.90.90.10	Dual-use preforms and articles of structural composite materials两用物项管制结构复合材料的预成形件和制品	6.5%APTA rate, with an APTA certificate of origin	10%	13%	13%	3
3926.90.90.20	Condoms of polyurethane聚氨酯制避孕套	6.5%APTA rate, with an APTA certificate of origin	10%	13%	13%	None
3926.90.90.90	Other articles of plastics其他塑料制品	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

3926.90.10Plastic parts for machinery and apparatus

3926.90.10.00Plastic parts for machinery and apparatus塑料制机器及仪器用零件

Unit: kg
MFN import duty: 10%
Provisional import duty: None
General import duty: 35%
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: 7%
Ecuador: 8%
Serbia: 8%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 6.5%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 6.9%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

3926901000999Plastic parts for machinery and apparatus塑料制机器及仪器用零件

3926.90.90Other articles of plastics, not elsewhere specified or included

3926.90.90.10Dual-use preforms and articles of structural composite materials两用物项管制结构复合材料的预成形件和制品

Prepregs and preforms, of fibres and filaments, with a specific tensile strength of the reinforcing material > 7.62 × 10^4 m and a specific modulus > 3.18 × 10^6 m用纤维和丝材增强而制成的各种预浸件和预成形件,其中增强材料的比拉伸强度大于7.62× 10^4米和比模量大于3.18×10^6米

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

3Dual-use items and technologies export licence两用物项和技术出口许可证

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: 9.2%
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: 7%
Ecuador: 8%
Serbia: 8%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 6.5%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 6.9%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

3926909010999Preforms and articles of dual-use controlled structural composite materials (various prepregs and preforms reinforced with fibers and filaments, where the reinforcing material has a specific tensile strength > 7.62×10^4 m and a specific modulus > 3.18×10^6 m)两用物项管制结构复合材料的预成形件和制品(用纤维和丝材增强而制成的各种预浸件和预成形件,其中增强材料的比拉伸强度大于7.62×104米和比模量大于3.18×106米)

3926.90.90.20Condoms of polyurethane聚氨酯制避孕套

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: 9.2%
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: 7%
Ecuador: 8%
Serbia: 8%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 6.5%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 6.9%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

3926909020301Condoms of polyurethanes (medical device, barrier contraceptive device)聚氨酯制避孕套(医疗器械,屏障式避孕器械)

3926.90.90.90Other articles of plastics其他塑料制品

incl. articles of materials of heading 3901 to 3914包括品目3901至3914所列材料的制品

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: 9.2%
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: 7%
Ecuador: 8%
Serbia: 8%
Hong Kong: 0%
Macao: 0%
Asia-Pacific (APTA): 6.5%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 6.9%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

3926909090101Other articles of plastics (including articles of materials of headings 39.01 to 39.14) (other articles containing Class 1 flammable solvents (-18℃ ≤ flash point < 23℃), sleeves)其他塑料制品(包括品目3901至3914所列材料的制品)(含一级易燃溶剂的其他制品(-18℃≤闪点＜23℃)，胶套)
3926909090102Other articles of plastics (including articles of materials of headings 39.01 to 39.14) (plastic asphalt)其他塑料制品(包括品目3901至3914所列材料的制品)(塑料沥青)
3926909090305Other articles of plastics (including articles of materials of headings 3901 to 3914) (medical devices, drainage bags/collection bags, fecal management devices)其他塑料制品(包括品目3901至3914所列材料的制品)(医疗器械,引流袋(容器)/收集袋(容器)、粪便管理器械)
3926909090999Other articles of plastics (including articles of materials of headings 39.01 to 39.14) (Other)其他塑料制品(包括品目3901至3914所列材料的制品)(其他)

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

Previous3926 40Statuettes and other ornamental articles One level up3926Other articles of plastics and articles of other materials of headings 3901 to 3914 Next4001 10Natural rubber latex, whether or not pre-vulcanised

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.