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

HS 3904 10Poly (vinyl chloride), not mixed with any other substances

Plastics and articles thereof › Polymers of vinyl chloride or of other halogenated olefins, in primary forms

Customs duty
10%
3 tariff items
GST now
18%
or 5% for some goods
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
4.2%
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
3904 10 10Emulsion grade PVC resin / PVC Paste resin/ PVC dispersion resin10%18%kg
3904 10 20Suspension grade PVC resin10%18%kg
3904 10 90Other10%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: 10%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty in force

  • Anti-dumping duty on goods from China, South Korea, Malaysia, Norway, Thailand and Taiwan: Nil to USD 707 per tonne, by origin and producer (until 12 Jun 2029). Poly Vinyl Chloride Paste Resin, also known as Emulsion PVC Resin. 05/2025-ADD
  • Anti-dumping duty on goods from China and South Korea: USD 593–792 per tonne, by origin and producer (until 22 Aug 2029). Chlorinated Polyvinyl Chloride Resin (CPVC)-whether or not further processed into compound. 15/2024-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: 3 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

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 114All 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 forms18%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 319Paper Sacks/Bags and bio-degradable bags5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202518%1/2017-Central Tax (Rate)
From 22 Sep 20255% 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)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
3904Polymers of vinyl chloride or of other halogenated olefins, in primary forms——
390401Polytetrafluroethylene2.7%Rs. 34.7 per Kg
390402Fluoro Elastomers2.6%Rs. 91.8 per Kg
390499Others1.2%—

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 3904 10, and China's below.

China: the same goods (3904 10)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 2 expired under 3904 10. 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
3904.10.10.00Polyvinyl chloride paste resin聚氯乙烯糊树脂4.2%APTA rate, with an APTA certificate of origin6.5%13%13%None
3904.10.90.00Other poly(vinyl chloride), in primary forms, excluding PVC paste resin其他初级形状的纯聚氯乙烯，除聚氯乙烯糊树脂4.2%APTA rate, with an APTA certificate of origin6.5%13%0%7
  • 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

3904.10.10Paste resins, in primary forms

3904.10.10.00Polyvinyl chloride paste resin聚氯乙烯糊树脂

Pure, unmixed with other substances纯指未掺其他物质

Unit
kg
MFN import duty
6.5%
Provisional import duty
None
General import duty
45%
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.Appearance (shape; colour, etc.)外观(形状;颜色等)
  • 3.Whether mixed with other substances是否掺杂其他物质
  • 4.Ingredient content成分含量
  • 5.Type and proportion of monomer units单体单元的种类和比例
  • 6.Source of base material (recycled material, bottle flakes, virgin material, off-grade material, etc.)底料来源(再生料、瓶片料、新料、副牌料等)
  • 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 8.Model型号
  • 9.Date of contract签约日期
  • 10.Application (film grade, injection grade, blow moulding grade, extrusion grade, wire drawing grade, electrical)用途(薄膜级、注射级、吹塑级、注塑级、拉丝级、电)
  • 11.GTIN
  • 12.CAS
  • 13.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
2.6%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Serbia
2.6%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
4.2%
RCEP rates
Australia
4.9%
Brunei
4.9%
Cambodia
4.9%
South Korea
4.9%
Laos
4.9%
Malaysia
4.9%
New Zealand
5.2%
Singapore
4.9%
Thailand
4.9%
Vietnam
4.9%
Japan
5%
Indonesia
4.9%
Philippines
4.9%
Myanmar
4.9%
CIQ codes
  • 3904101000999PVC paste resin (pure, not mixed with other substances)聚氯乙烯糊树脂(纯指未掺其他物质)

3904.10.90Other primary forms of polyvinyl chloride, not mixed with other substances

3904.10.90.00Other poly(vinyl chloride), in primary forms, excluding PVC paste resin其他初级形状的纯聚氯乙烯，除聚氯乙烯糊树脂

Pure, unmixed with other substances纯指未掺其他物质

Unit
kg
MFN import duty
6.5%
Provisional import duty
None
General import duty
45%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
7 Sep 2026
Licences and certificates
  • 7Automatic import licence自动进口许可证
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.Appearance (shape; colour, etc.)外观(形状;颜色等)
  • 3.Whether mixed with other substances是否掺杂其他物质
  • 4.Ingredient content成分含量
  • 5.Type and proportion of monomer units单体单元的种类和比例
  • 6.Source of base material (recycled material, bottle flakes, virgin material, off-grade material, etc.)底料来源(再生料、瓶片料、新料、副牌料等)
  • 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 8.Model型号
  • 9.Date of contract签约日期
  • 10.Application (film grade, injection grade, blow moulding grade, extrusion grade, wire drawing grade, electrical)用途(薄膜级、注射级、吹塑级、注塑级、拉丝级、电)
  • 11.GTIN
  • 12.CAS
  • 13.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
4.2%
Mauritius
0%
Maldives
0%
Cambodia
0%
Serbia
2.6%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
4.2%
RCEP rates
Australia
5%
Brunei
3.3%
Cambodia
3.3%
Laos
3.3%
Malaysia
3.3%
New Zealand
5%
Singapore
3.3%
Thailand
3.3%
Vietnam
3.3%
Indonesia
3.3%
Philippines
3.3%
Myanmar
3.3%
CIQ codes
  • 3904109000999Other primary forms of pure polyvinyl chloride, excluding PVC paste resin (pure means not mixed with other substances)其他初级形状的纯聚氯乙烯,除聚氯乙烯糊树脂(纯指未掺其他物质)
3904.10.90.01Polyvinyl chloride pure powder聚氯乙烯纯粉Expired

Pure, unmixed with other substances纯指未掺其他物质

Unit
kg
MFN import duty
6.5%
Provisional import duty
None
General import duty
45%
Import VAT
13%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
7 Sep 2026
Licences and certificates
  • 7Automatic import licence自动进口许可证
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.Appearance (shape, transparency, colour, etc.)外观(形状、透明度、颜色等)
  • 3.Whether mixed with other substances是否掺杂其他物质
  • 4.Ingredient content成分含量
  • 5.Type and proportion of monomer units单体单元的种类和比例
  • 6.Source of base material (recycled material, bottle flakes, virgin material, off-grade material)底料来源(再生料、瓶片料、新料、副牌料)
  • 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 8.Model型号
  • 9.Date of contract签约日期
  • 10.Use (film grade, injection grade, blow molding grade, injection molding grade, wire drawing grade, cable用途(薄膜级、注射级、吹塑级、注塑级、拉丝级、电缆
  • 11.GTIN
  • 12.CAS
  • 13.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
4.2%
Mauritius
0%
RCEP rates
Australia
5%
Brunei
5.9%
Cambodia
5.9%
Laos
5.9%
Malaysia
5.9%
New Zealand
5%
Singapore
5.9%
Thailand
5.9%
Vietnam
5.9%
CIQ codes
  • 3904109001999Polyvinyl chloride, in pure powder form聚氯乙烯纯粉(纯指未掺其他物质)
3904.10.90.90Other pure polyvinyl chloride, in primary forms其他初级形状的纯聚氯乙烯Expired

Pure, unmixed with other substances纯指未掺其他物质

Unit
kg
MFN import duty
6.5%
Provisional import duty
None
General import duty
45%
Import VAT
13%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
7 Sep 2026
Licences and certificates
  • 7Automatic import licence自动进口许可证
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.Appearance (shape, transparency, colour, etc.)外观(形状、透明度、颜色等)
  • 3.Whether mixed with other substances是否掺杂其他物质
  • 4.Ingredient content成分含量
  • 5.Type and proportion of monomer units单体单元的种类和比例
  • 6.Source of base material (recycled material, bottle flakes, virgin material, off-grade material)底料来源(再生料、瓶片料、新料、副牌料)
  • 7.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 8.Model型号
  • 9.Date of contract签约日期
  • 10.Use (film grade, injection grade, blow molding grade, injection molding grade, wire drawing grade, cable用途(薄膜级、注射级、吹塑级、注塑级、拉丝级、电缆
  • 11.GTIN
  • 12.CAS
  • 13.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
4.2%
Mauritius
0%
RCEP rates
Australia
5%
Brunei
5.9%
Cambodia
5.9%
Laos
5.9%
Malaysia
5.9%
New Zealand
5%
Singapore
5.9%
Thailand
5.9%
Vietnam
5.9%
CIQ codes
  • 3904109090999Other primary forms of pure polyvinyl chloride (pure means not mixed with other substances)其他初级形状的纯聚氯乙烯(纯指未掺其他物质)

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

Previous3903 19OtherOne level up3904Polymers of vinyl chloride or of other halogenated olefins, in primary formsNext3904 30Vinyl chloride-vinyl acetate copolymers

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.