Tariff item · Chapter 39 · Section VII, Plastics and articles thereof

HS 3904 10 90Poly (vinyl chloride), not mixed with any other substances: other

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

Customs duty: 7.5%; Notified, 45/2025-Customs
GST now: 18%; or 5% for some goods
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 4.2%; On Indian goods

Landed cost Search codes Duty abroadRates as on 19 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
Duty	Rate	Charged on
Basic customs duty (BCD), rate notified under 45/2025-Customs	7.5%	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)	18%	Assessable value + BCD + AIDC + SWS

BCD is the rate notified under 45/2025-Customs (S.No. 147); the tariff's statutory rate is 10%.

Lower duty under trade agreements

Lower customs duty under India's trade agreements
Agreement	Customs duty	Goods from
Duty-free tariff preference for LDCs	0%	Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia
India–EFTA TEPA53/2025-Customs	0%	Iceland, Norway
India–Japan CEPA	0%	Japan
India–Sri Lanka FTA	0%	Sri Lanka
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
SAFTA	5%	Sri Lanka
India–UAE CEPA	6%	United Arab Emirates
India–EFTA TEPA51/2025-Customs	7.14%	Switzerland, Liechtenstein
India–Oman CEPAOnly for: A lower rate applies only within a yearly quota: see Table III of 20/2026-Customs.20/2026-Customs	See the notification	Oman

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.

Clearance by other agencies

CBIC's Compliance Information Portal lists no other agency's clearance for imports of this item.

"*Ensure compliance of CBIC instructions no.21/2025-customs dated 02.07.2025 regarding verification of proof of registration on the centralized epr portal for plastic packaging*Refer revised para 2.107 of hbp 2015-2020 and appendix 2a of ftp, 2015-20 incorporating items mentioned under the tariff rate quotas (trq) under india-uae comprehensive economic partnership agreement (cepa) alongwith procedure/conditions laid down for allocation and imports of items notified and as amended from time to time under trq as per annexure iv of appendix 2a in accordance with NOTF no 22/2022-customs dtd 30-04-2022.(refer DGFT public notice no 6 of 2015-2020 dtd 01-05-2022, CBIC NOTF no 22/2022-customs dtd 30-04-2022, CBIC NOTF no 43/2022-customs dtd 20-07-2022 and DGFT public notice no 23 of 2015-2020 dtd 29-08-2022)*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 Para 1 to 13 vide DGFT PN 20/26-27 dt 13-07-2026 as applicable wrt amendment of Para 2.92 and Appendix-2A of HBP 2023 to incorporate the items mentioned and related provisions for Tariff Rate Quotas (TRQ) under India-Oman (CEPA) alongwith procedure for allocation of TRQ as notified*"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

Free.

Notes on these rates

The statutory rates come from a one-time snapshot of the Indian Trade Portal (CBIC's tariff of 30.06.2025). Changes the Finance Act 2026 made to the tariff from 1 May 2026 are not in it.
BCD is the standard rate notified under 45/2025-Customs (Table I, S.No. 147), 7.5%, not the statutory 10%: an exemption notification lets customs charge the lower. (As amended by 02/2026-Customs.) S.No. 147 was omitted from 1 May 2026, when the Finance Act 2026 wrote its rate into the tariff; our tariff snapshot predates that, so the rate is carried over.
Table I of 45/2025-Customs also has 9 entries that cover this code for named goods or on a condition (for example S.No. 106: Nil | Nil | Nil, condition 3 3 3). They lower the duty only if the importer meets the condition, so they are not in the totals.
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 18%, or 5% for some goods.
Until 21 September 2025 18%.
Change: Unchanged.

The rules that set it now

GST rate rules in force
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

GST rate 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)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
3904	Polymers of vinyl chloride or of other halogenated olefins, in primary forms	—	—
390401	Polytetrafluroethylene	2.7%	Rs. 34.7 per Kg
390402	Fluoro Elastomers	2.6%	Rs. 91.8 per Kg
390499	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 19 Oct 2026.

Export incentives (RoDTEP and RoSCTL)

RoDTEP, Appendix 4R (exports from the domestic tariff area): 1.3% of the FOB value, until 31 Dec 2026.
RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.8% 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.

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 code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
3904.10.10.00	Polyvinyl chloride paste resin聚氯乙烯糊树脂	4.2%APTA rate, with an APTA certificate of origin	6.5%	13%	13%	None
3904.10.90.00	Other 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 origin	6.5%	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

Previous3904 10 20Suspension grade PVC resin One level up3904 10Poly (vinyl chloride), not mixed with any other substances Next3904 21 00Non-plasticised

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 18 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 18 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.