Heading · Chapter 39 · Section VII, Plastics and articles thereof
HS 3917Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics
Plastics and articles thereof
- Customs duty
- 10%
- 22 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 4.2% to 10%
- On Indian goods
Codes under this heading
13 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 |
|---|---|---|---|---|
| 3917 10 10 | Of hardened protein | 10% | 18% | kg |
| 3917 10 20 | Of cellulosic materials | 10% | 18% | kg |
| 3917 21 | Of polymers of ethylene | 10% | 18% | kg |
| 3917 22 00 | Of polymers of propylene | 10% | 18% | kg |
| 3917 23 | Of polymers of vinyl chloride | 10% | 18% | kg |
| 3917 29 | Of other plastics | 10% | 18% | kg |
| 3917 31 00 | Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 MPa | 10% | 18% | kg |
| 3917 32 10 | Of condensation or rearrangement polymerization products, whether or not chemically modified | 10% | 18% | kg |
| 3917 32 20 | Of addition polymerisation products | 10% | 18% | kg |
| 3917 32 90 | Other | 10% | 18% | kg |
| 3917 33 00 | Other, not reinforced or otherwise combined with other materials, with fittings | 10% | 18% | kg |
| 3917 39 | Other | 10% | 18% | kg |
| 3917 40 00 | Fittings | 10% | 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 22 tariff items: 10%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026. 1 earlier measure has ended.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 22 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 18%.
- 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. 118 | Tubes, pipes and hoses, and fittings therefor, of plastics | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 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 |
|---|---|---|---|
| 3917 | Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics | — | — |
| 391701 | PVC transparent hose / rigid casing pipes / rigid well casing or screen pipes | 1.2% | — |
| 391799 | 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: 22 tariff items
China: the same goods (3917)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 10 in force under 3917. 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 |
|---|---|---|---|---|---|---|
| 3917.10.00.00 | Artificial guts of hardened protein or cellulosic materials硬化蛋白或纤维素材料制人造肠衣 | 8%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | AR |
| 3917.21.00.00 | Rigid tubes of polymers of ethylene乙烯聚合物制的硬管 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | None |
| 3917.22.00.00 | Rigid tubes of polymers of propylene丙烯聚合物制的硬管 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | None |
| 3917.23.00.00 | Rigid tubes, pipes and hoses, of polymers of vinyl chloride氯乙烯聚合物制的硬管 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | None |
| 3917.29.00.00 | Other rigid tubes, of plastics其他塑料制的硬管 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | None |
| 3917.31.00.00 | Flexible tubes, pipes and hoses, of plastics塑料制的软管 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | None |
| 3917.32.00.00 | Other plastic tubes, not fitted with accessories其他未装有附件的塑料制管子 | 4.6%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 13% | None |
| 3917.33.00.00 | Other tubes, pipes and hoses, of plastics, fitted with accessories其他装有附件的塑料管子 | 4.2%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 13% | None |
| 3917.39.00.00 | Other tubes, of plastics塑料制的其他管子 | 4.2%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 13% | None |
| 3917.40.00.00 | Fittings for tubes, of plastics塑料制的管子附件 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 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.
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.