Tariff item · Chapter 39 · Section VII, Plastics and articles thereof
HS 3907 61 90Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms: other primary form
Plastics and articles thereof › Having a viscosity number of 78 ml/g or higher
- Customs duty
- 7.5%
- Tariff rate
- GST now
- 18%
- or 5% for some goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 6.5%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| Duty | Rate | Charged on |
|---|---|---|
| Basic customs duty (BCD), MFN rate | 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 |
Lower duty under 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 TEPA51/2025-Customs | 0% | Switzerland, Liechtenstein, Norway |
| India–Sri Lanka FTA | 0% | Sri Lanka |
| India–UK CETA29/2026-Customs | 0% | United Kingdom |
| 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 |
| India–UAE CEPA | 5% | United Arab Emirates |
| SAFTA | 5% | Sri Lanka |
| India–EFTA TEPA53/2025-Customs | 6% | Iceland |
| 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 |
Goods from Pakistan pay 200%.
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
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'*as per revised policy condition no.2 of chptr 39 of ITC (HS) 2022, schd i (import policy),the import of pet bottle waste and scrap made from used pet bottles etc is prohibited as per O.M. no.23-4/2009-hsmd dated 30-08-2016 and O.M. no.23/66/2019-hsm dated 03/10/2019 of ministry of environment, forest and climate change (moef&cc).however, import of pet flakes has been permitted under an authorisation from DGFT and subject to NOC from moef&cc, in accordance with their o.m.no.23/66/2019-hsmd dated 23.08.2022, subject to following conditions: i. a unit should be eligible for import only if it has used domestic waste to the extent at least 70% of the capacity in the previous year.(E.G. production of 2021-22 to be considered for 2022- 23 permissions). ii. the imports for the year 2022-23 should be restricted to 20% of the production in the year 2021-22 and thereafter, 15% of the actual capacity utilized in the preceding year. iii.an additional import up to 10% may be considered against exports of the products. iv. units would be eligible for import after at least one year of production.*Import of pet flakes has been permitted subject to NOC from moef&cc and an authorisation from DGFT*refer s.o.4331(e) and DGFT NOTF no.32/2015-20 both dtd 14-09-2022*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
- BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
- 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
| 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 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 3907 61, and China's below.
China: the same goods (3907 61)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 3907 61. 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 |
|---|---|---|---|---|---|---|
| 3907.61.10.00 | 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 |
- 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
3907.61.10PET chips, with viscosity number >= 78 ml/g
3907.61.10.00Polyethylene 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
- 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.Sliced or not是否切片
- 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.Viscosity number粘数
- 7.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)
- 8.Grade (genuine, non-genuine)级别(正品、非正品)
- 9.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 10.Model型号
- 11.Date of contract签约日期
- 12.GTIN
- 13.CAS
- 14.Other其他
China's agreement rates
- ASEAN
- 5%
- Chile
- 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%
RCEP rates
- Australia
- 5.7%
- Brunei
- 4.9%
- Cambodia
- 4.9%
- Laos
- 4.9%
- Malaysia
- 4.9%
- New Zealand
- 5.9%
- Singapore
- 4.9%
- Thailand
- 4.9%
- Vietnam
- 4.9%
- Indonesia
- 4.9%
- Philippines
- 4.9%
- Myanmar
- 4.9%
CIQ codes
- 3907611000301Polyethylene terephthalate chips, having a viscosity number of 78 ml/g or more (flammable liquid)聚对苯二甲酸乙二酯切片，粘数在78毫升/克或以上(易燃液体)
- 3907611000999Polyethylene terephthalate chips, with a viscosity number of 78 ml/g or more (other chemical products)聚对苯二甲酸乙二酯切片,粘数在78毫升/克或以上(其他化工产品)
3907.61.90Other polyethylene terephthalate, in primary forms, having a viscosity number of ≥ 78 ml/g
3907.61.90.00Other 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
- 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.Sliced or not是否切片
- 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.Viscosity number粘数
- 7.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)
- 8.Grade (genuine, non-genuine)级别(正品、非正品)
- 9.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 10.Model型号
- 11.Date of contract签约日期
- 12.GTIN
- 13.CAS
- 14.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
- 1.3%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 2.6%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 3.3%
- Brunei
- 3.3%
- Cambodia
- 3.3%
- South Korea
- 3.3%
- Laos
- 3.3%
- Malaysia
- 3.3%
- New Zealand
- 3.9%
- Singapore
- 3.3%
- Thailand
- 3.3%
- Vietnam
- 3.3%
- Japan
- 4.5%
- Indonesia
- 3.3%
- Philippines
- 3.3%
- Myanmar
- 3.3%
CIQ codes
- 3907619000301Other primary polyethylene terephthalate, having a viscosity number of 78 ml/g or more (flammable liquid)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(易燃液体)
- 3907619000999Other primary polyethylene terephthalate, having a viscosity number of 78 ml/g or more (other chemical products)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(其他化工产品)
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 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.