Subheading · Chapter 39 · Section VII, Plastics and articles thereof
HS 3906 90Acrylic polymers in primary forms: other
Plastics and articles thereof
- Customs duty
- 5% to 7.5%
- 5 tariff items
- GST now
- 18%
- or 5% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 6%
- On Indian goods
Codes under this subheading
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 |
|---|---|---|---|---|
| 3906 90 40 | Poly (acrylic acid) | 7.5% | 18% | kg |
| 3906 90 50 | Polyacrylonitrile (PAN) | 7.5% | 18% | kg |
| 3906 90 60 | Copolymers of acrylonitrile | 7.5% | 18% | kg |
| 3906 90 70 | Sodium polyacrylate | 5% | 18% | kg |
| 3906 90 90 | 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 5 tariff items: 5% to 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.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 5 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 |
|---|---|---|---|
| 3906 | Acrylic polymers 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: 5 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 3906 90, and China's below.
China: the same goods (3906 90)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 4 in force and 2 expired under 3906 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 |
|---|---|---|---|---|---|---|
| 3906.90.10.00 | Polyacrylamide聚丙烯酰胺 | 6%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 13% | AR |
| 3906.90.20.00 | Acrylic acid-sodium acrylate cross-linked copolymer丙烯酸-丙烯酸钠交联共聚物 | 6%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 13% | None |
| 3906.90.90.10 | Salts and related compounds of perfluorooctanoic acid全氟辛酸的盐类和相关化合物 | 6%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 13% | X |
| 3906.90.90.90 | Other acrylic polymers, in primary forms其他初级形状的丙烯酸聚合物 | 6%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.
Every Chinese code in full
3906.90.10Polyacrylamide, in primary forms
3906.90.10.00Polyacrylamide聚丙烯酰胺
- 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
- AInbound goods clearance (inspection and quarantine)入境货物通关单
Inspection and quarantine
- RImported food hygiene inspection进口食品卫生监督检验
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.Ingredient content成分含量
- 4.Type and proportion of monomer units单体单元的种类和比例
- 5.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)
- 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 7.Model型号
- 8.Date of contract签约日期
- 9.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)
- 10.GTIN
- 11.CAS
- 12.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
- 5.9%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 6%
RCEP rates
- Australia
- 5%
- Brunei
- 5%
- Cambodia
- 5%
- Laos
- 5%
- Malaysia
- 5%
- New Zealand
- 5%
- Singapore
- 5%
- Thailand
- 5%
- Vietnam
- 5%
- Indonesia
- 5%
- Philippines
- 5%
- Myanmar
- 5%
CIQ codes
- 3906901000101Polyacrylamide (non-industrial use, no quarantine required, food additive)聚丙烯酰胺(非工业用无检疫要求食品添加剂)
- 3906901000102Polyacrylamide (for industrial use, no quarantine required, food additive)聚丙烯酰胺(工业用途无检疫要求食品添加剂)
- 3906901000301Polyacrylamide (food additives without quarantine requirements)聚丙烯酰胺(无检疫要求食品添加剂)
- 3906901000302Polyacrylamide (to be declared for industrial use only, not for food additives, no quarantine requirements for chemicals)聚丙烯酰胺(需申报仅用于工业用途不用于食品添加剂无检疫要求的化学品)
- 3906901000999Polyacrylamide聚丙烯酰胺
3906.90.20Cross-linked copolymer of acrylic acid and sodium acrylate, in primary forms
3906.90.20.00Acrylic acid-sodium acrylate cross-linked copolymer丙烯酸-丙烯酸钠交联共聚物
- 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.Ingredient content成分含量
- 4.Type and proportion of monomer units单体单元的种类和比例
- 5.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)
- 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 7.Model型号
- 8.Date of contract签约日期
- 9.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)
- 10.GTIN
- 11.CAS
- 12.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
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 6%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 3.3%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 4.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 3906902000301acrylic acid-sodium acrylate crosslinked copolymer (food additive without quarantine requirements)丙烯酸-丙烯酸钠交联共聚物(无检疫要求食品添加剂)
- 3906902000302Acrylic acid-sodium acrylate cross-linked copolymer (for industrial use only, not as food additive, no quarantine required)丙烯酸-丙烯酸钠交联共聚物(需申报仅用于工业用途不用于食品添加剂无检疫要求的化学品)
3906.90.90Other acrylic polymers, in primary forms
3906.90.90.10Salts and related compounds of perfluorooctanoic acid全氟辛酸的盐类和相关化合物
PFOA and its saltsPFOA类
- 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
- 2 Apr 2026
Licences and certificates
- XToxic chemicals environmental release notice有毒化学品环境管理放行通知单
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.Ingredient content成分含量
- 4.Type and proportion of monomer units单体单元的种类和比例
- 5.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)
- 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 7.Model型号
- 8.Date of contract签约日期
- 9.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)
- 10.GTIN
- 11.CAS
- 12.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
- 0%
- Ecuador
- 0%
- Serbia
- 2.6%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 6%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 3.3%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 4.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 3906909010999Salts and related compounds of perfluorooctanoic acid (PFOA class)全氟辛酸的盐类和相关化合物(PFOA类)
3906.90.90.90Other acrylic polymers, in primary forms其他初级形状的丙烯酸聚合物
- 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
- 2 Apr 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.Ingredient content成分含量
- 4.Type and proportion of monomer units单体单元的种类和比例
- 5.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)
- 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 7.Model型号
- 8.Date of contract签约日期
- 9.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)
- 10.GTIN
- 11.CAS
- 12.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
- 0%
- Ecuador
- 0%
- Serbia
- 2.6%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 6%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 3.3%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 4.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 3906909090101Other acrylic polymers, in primary forms (as feed additives)其他初级形状的丙烯酸聚合物(饲料添加剂)
- 3906909090301Other polymers of acrylic acid, in primary forms (dangerous chemicals, flammable liquids)其他初级形状的丙烯酸聚合物(危险化学品,易燃液体)
- 3906909090302Other acrylic polymers in primary forms (other chemicals)其他初级形状的丙烯酸聚合物(其他化工品)
3906.90.90.00Other acrylic polymers, in primary forms其他初级形状的丙烯酸聚合物Expired
- 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
- 22 Nov 2023
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, transparency, colour, etc.)外观(形状、透明度、颜色等)
- 3.Ingredient content成分含量
- 4.Type and proportion of monomer units单体单元的种类和比例
- 5.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)
- 6.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 7.Model型号
- 8.Date of contract签约日期
- 9.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
- 10.GTIN
- 11.CAS
- 12.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0.7%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 1.3%
- Georgia
- 0%
- Mauritius
- 0%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 6.1%
CIQ codes
- 3906909000301Other polymers of acrylic acid, in primary forms (dangerous chemicals, flammable liquids)其他初级形状的丙烯酸聚合物(危险化学品,易燃液体)
- 3906909000302Other acrylic polymers in primary forms (other chemicals)其他初级形状的丙烯酸聚合物(其他化工品)
- 3906909000999Other acrylic polymers, in primary forms (as feed additives)其他初级形状的丙烯酸聚合物(饲料添加剂)
3906.90.90.01Sodium polyacrylate聚丙烯酸钠Expired
- Unit
- kg
- MFN import duty
- 6.5%
- Provisional import duty
- None
- General import duty
- 45%
- Import VAT
- 17%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 5%
- Updated by China
- 30 Dec 2018
Licences and certificates
None.
Inspection and quarantine
None.
What the customs declaration must state
Not listed.
China's agreement rates
- ASEAN
- 6%
- Chile
- 0%
- Pakistan
- 0%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 1.3%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 1.9%
- Georgia
- 0%
- Mauritius
- 0%
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.