Heading · Chapter 39 · Section VII, Plastics and articles thereof
HS 3901Polymers of ethylene, in primary forms
Plastics and articles thereof
- Customs duty
- 7.5%
- 8 tariff items
- GST now
- 18%
- or 5% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 3% to 6.5%
- On Indian goods
Codes under this heading
5 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 3901 10 | Polyethylene having a specific gravity of less than 0.94 | 7.5% | 18% | kg |
| 3901 20 00 | Polyethylene having a specific gravity of 0.94 or more | 7.5% | 18% | kg |
| 3901 30 00 | Ethylene-vinyl acetate copolymers | 7.5% | 18% | kg |
| 3901 40 | Ethylene-alpha-olefin copolymers, having a specific gravity of less than 0.94 | 7.5% | 18% | kg |
| 3901 90 00 | Other | 7.5% | 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 8 tariff items: 7.5%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026. 1 earlier measure has ended.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 8 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 18%, or 5% for some goods.
- 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. 114 | All goods i.e. polymers; Polyacetals, other polyethers, epoxide resins, polycarbonates, alkyd resins, polyallyl esters, other polyesters; polyamides; Amino-resins, phenolic resins and polyurethanes; silicones; Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included; Cellulose and its chemical derivatives, not elsewhere specified or included; Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included; in primary forms | 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 | 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% or 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 |
|---|---|---|---|
| 3901 | Polymers of ethylene, in primary forms | 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 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 8 tariff items
China: the same goods (3901)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 14 in force and 5 expired under 3901. 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 |
|---|---|---|---|---|---|---|
| 3901.10.00.01 | Polyethylene having a specific gravity of < 0.94, in primary forms初级形状比重<0.94的聚乙烯 | 3%China's provisional rate, lower than MFN | 6.5% | 13% | 13% | None |
| 3901.10.00.90 | Polyethylene having a specific gravity of < 0.94, in primary forms初级形状比重<0.94的聚乙烯 | 6%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 13% | None |
| 3901.20.00.11 | Metallocene high-density polyethylene茂金属高密度聚乙烯 | 3%China's provisional rate, lower than MFN | 6.5% | 13% | 13% | None |
| 3901.20.00.19 | Metallocene high-density polyethylene茂金属高密度聚乙烯 | 6%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 13% | None |
| 3901.20.00.91 | Polyethylene with a specific gravity of 0.94 or more, in primary forms, n.e.s.其他初级形状比重≥0.94的聚乙烯 | 3%China's provisional rate, lower than MFN | 6.5% | 13% | 13% | None |
| 3901.20.00.99 | Polyethylene with a specific gravity of 0.94 or more, in primary forms, n.e.s.其他初级形状比重≥0.94的聚乙烯 | 6%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 13% | None |
| 3901.30.00.00 | Ethylene-vinyl acetate copolymers, in primary forms初级形状乙烯-乙酸乙烯酯共聚物 | 6%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 13% | None |
| 3901.40.10.10 | Viscosity index improvers, of a specific gravity < 0.94粘指剂,比重小于0.94 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | None |
| 3901.40.10.90 | Ethylene-propylene copolymers, of a specific gravity of less than 0.94乙烯-丙烯共聚物,比重小于0.94 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | None |
| 3901.40.20.10 | Linear low density ethylene-1-octene copolymers, of a specific gravity < 0.94线型低密度的乙烯与1-辛烃共聚物,比重小于0.94 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | None |
| 3901.40.20.90 | Linear low density polyethylene, of a specific gravity of less than 0.94线型低密度聚乙烯,比重小于0.94 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | None |
| 3901.40.90.00 | Other ethylene-alpha-olefin copolymers, of a specific gravity of less than 0.94其他乙烯-α-烯烃共聚物,比重小于0.94 | 4.2%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 13% | None |
| 3901.90.10.00 | Other ethylene-propylene copolymers其他乙烯-丙烯共聚物 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | None |
| 3901.90.90.00 | Other polymers of ethylene, in primary forms其他初级形状的乙烯聚合物 | 4.2%APTA rate, with an APTA certificate of origin | 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.
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'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.