Tariff item · Chapter 39 · Section VII, Plastics and articles thereof
HS 3926 90 61Plastics and articles thereof: of polyurethane foam
Other articles of plastics and articles of other materials of headings 3901 to 3914
- Customs duty
- 15%
- Tariff rate
- 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
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) | 0%, 5% or 18% | Assessable value + BCD + AIDC + SWS |
Lower duty under trade agreements
| Agreement | Customs duty | Goods from |
|---|---|---|
| India–EFTA TEPA51/2025-Customs | 0% | Switzerland, Iceland, Liechtenstein, Norway |
| India–Japan CEPA | 0% | Japan |
| India–Korea CEPA | 0% | South Korea |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| ASEAN–India FTA | 5% | Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam |
| India–Malaysia CECA | 5% | Malaysia |
| India–Mauritius CECPA | 5% | Mauritius |
| India–Singapore CECA | 5% | Singapore |
| SAFTA | 5% | Sri Lanka |
| Duty-free tariff preference for LDCs | 7.5% | Afghanistan, Bangladesh, Central African Republic, Eritrea, Ethiopia, Cambodia, Comoros, Laos, Lesotho, Madagascar, Myanmar, Malawi, Mozambique, Sudan, Somalia, Chad, Timor-Leste, Yemen, Zambia |
| SAPTA | 7.5% | Bangladesh, Bhutan, Maldives, Nepal |
| 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. 4 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 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
| 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
| 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)
| 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 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 under DGFT 47/2015-2020 of 22 Dec 2020.
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 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
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.