Heading · Chapter 39 · Section VII, Plastics and articles thereof
HS 3907Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms
Plastics and articles thereof
- Customs duty
- 7.5%
- 20 tariff items
- GST now
- 18%
- or 5% for some goods
- Import policy
- Mostly Free
- Prohibited: 2 items
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0% to 6.5%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
11 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 |
|---|---|---|---|---|
| 3907 10 00 | Polyacetals | 7.5% | 18% | kg |
| 3907 21 00 | Bis(polyoxyethylene) methylphosphonate | 7.5% | 18% | kg |
| 3907 29 | Other | 7.5% | 18% | kg |
| 3907 30 | Epoxide resins | 7.5% | 18% | kg |
| 3907 40 00 | Polycarbonates | 7.5% | 18% | kg |
| 3907 50 00 | Alkyd resins | 7.5% | 18% | kg |
| 3907 61 | Having a viscosity number of 78 ml/g or higher | 7.5% | 18% | kg |
| 3907 69 | Other | 7.5% | 18% | kg |
| 3907 70 00 | Poly (Lactic Acid) | 7.5% | 18% | kg |
| 3907 91 | Unsaturated | 7.5% | 18% | kg |
| 3907 99 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 20 tariff items: 7.5%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty in force
- Anti-dumping duty on goods from China: USD 200.66 per tonne (until 18 Jun 2031). Polyethylene Terephthalate resin having an intrinsic viscosity of 0.72 decilitres per gram or higher. 12/2026-ADD
- Anti-dumping duty on goods from China, South Korea, Saudi Arabia, Thailand and Taiwan: USD 37–483 per tonne, by origin and producer (until 16 Nov 2030). Liquid Epoxy Resins. 33/2025-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: 18 tariff items
- Prohibited: 2 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 |
|---|---|---|---|
| 3907 | Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms | — | — |
| 390701 | Epoxy Resin | 2.5% | Rs. 10.4 per Kg |
| 390799 | 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 policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 20 tariff items
China: the same goods (3907)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 26 in force and 13 expired under 3907. 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 |
|---|---|---|---|---|---|---|
| 3907.10.10.10 | Polyacetals聚甲醛 | 6.1%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 13% | None |
| 3907.10.10.90 | Other polyoxymethylenes其他聚甲醛 | 6.1%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 13% | None |
| 3907.10.90.10 | Polyoxymethylene copolymers共聚聚甲醛 | 4.2%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 13% | None |
| 3907.10.90.90 | Other polyacetals其他聚缩醛 | 4.2%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 13% | None |
| 3907.21.00.00 | Dimethyl phosphonates, in primary forms初级形状的双甲基膦酸酯 | 6.1%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 0% | None |
| 3907.29.10.00 | Poly(tetramethylene ether) glycol, in primary forms初级形状的聚四亚甲基醚二醇 | 3%China's provisional rate, lower than MFN | 6.5% | 13% | 13% | None |
| 3907.29.90.10 | Poly(2,6-dimethyl-1,4-phenylene oxide), in primary forms初级形状的聚2,6-二甲基-1,4-苯醚 | 6.1%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 0% | None |
| 3907.29.90.20 | Penicillins培尼沙肽 | 6.1%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 0% | L |
| 3907.29.90.30 | Salts and related compounds of perfluorooctanoic acid全氟辛酸的盐类和相关化合物 | 6.1%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 0% | X |
| 3907.29.90.90 | Other polyethers, in primary forms初级形状的其他聚醚 | 6.1%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 0% | None |
| 3907.30.00.01 | Epoxy resins, in primary forms, with bromine content ≥ 18% by weight or CIF import price > US$3800/ton初级形状溴质量≥18%或进口CIF价>3800美元/吨的环氧树脂 | 4%China's provisional rate, lower than MFN | 6.5% | 13% | 13% | AM |
| 3907.30.00.90 | Epoxy resins, in primary forms初级形状的环氧树脂 | 6.1%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 13% | ABNM |
| 3907.40.00.10 | Polycarbonates聚碳酸酯 | 6.1%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 13% | None |
| 3907.40.00.90 | Polycarbonate of bisphenol A type, containing < 99% by weight双酚A型聚碳酸酯按重量计含量小于99% | 6.1%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 13% | None |
| 3907.50.00.00 | Alkyd resins, in primary forms初级形状的醇酸树脂 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | ABNM |
| 3907.61.10.00 | Polyethylene terephthalate chips, with a viscosity number of 78 ml/g or more聚对苯二甲酸乙二酯切片,粘数在78毫升/克或以上 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | None |
| 3907.61.90.00 | Other primary forms of polyethylene terephthalate, having a viscosity number of 78 ml/g or more其他初级形状聚对苯二甲酸乙二酯,粘数在78毫升/克或以上 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | None |
| 3907.69.10.00 | Other polyethylene terephthalate chips, with a viscosity number of less than 78 ml/g其他聚对苯二甲酸乙二酯切片,粘数在78毫升/克以下 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | None |
| 3907.69.90.00 | Other primary forms of polyethylene terephthalate, having a viscosity number of less than 78 ml/g其他初级形状聚对苯二甲酸乙二酯,粘数在78毫升/克以下 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | None |
| 3907.70.00.00 | Polylactic acid, in primary forms初级形状的聚乳酸 | 4.2%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 13% | None |
| 3907.91.00.00 | Unsaturated polyesters in primary forms初级形状的不饱和聚酯 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | None |
| 3907.99.10.00 | Polybutylene terephthalate聚对苯二甲酸丁二酯 | 4.2%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 13% | None |
| 3907.99.91.10 | Thermoplastic liquid crystal poly(terephthalate-adipate-butylene glycol) in primary forms初级形状的热塑性液晶聚对苯二甲酸-己二酸-丁二醇酯 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | ABRS |
| 3907.99.91.90 | Other primary forms of poly(butylene terephthalate-co-adipate)其他初级形状的聚对苯二甲酸-己二酸-丁二醇酯 | 4.2%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 13% | ABRS |
| 3907.99.99.10 | Other polyesters, thermoplastic liquid crystal, in primary forms初级形状的热塑性液晶其他聚酯 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | ABRS |
| 3907.99.99.90 | Other polyesters, in primary forms初级形状的其他聚酯 | 4.2%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 13% | ABRS |
- 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.