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Subheading · Chapter 39 · Section VII, Plastics and articles thereof

HS 3917 39Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics: other

Plastics and articles thereof

Customs duty
10%
3 tariff items
GST now
18%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
4.2%
On Indian goods
Search codesDuty abroadRates as on 19 Oct 2026

Codes under this subheading

3 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
3917 39 10Of condensation or rearrangement polymerization products, whether or not chemically modified10%18%kg
3917 39 20Of addition polymerisation products10%18%kg
3917 39 90Other10%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 3 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: 3 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

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 118Tubes, pipes and hoses, and fittings therefor, of plastics18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202518%1/2017-Central Tax (Rate)
From 22 Sep 202518%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 itemGoodsRateCap
3917Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics——
391701PVC transparent hose / rigid casing pipes / rigid well casing or screen pipes1.2%—
391799Others1.2%—

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: 3 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 3917 39, and China's below.

China: the same goods (3917 39)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 3917 39. 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 codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
3917.39.00.00Other tubes, of plastics塑料制的其他管子4.2%APTA rate, with an APTA certificate of origin6.5%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

3917.39.00Other tubes, pipes and hoses, of plastics

3917.39.00.00Other tubes, of plastics塑料制的其他管子

Reinforced or combined with other materials经加强或与其他材料合制的

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.Ingredients成分
  • 3.Whether equipped with accessories是否装有附件
  • 4.Bursting pressure爆破压力
  • 5.Reinforced or not是否经加强
  • 6.Whether combined with other materials是否与其他材料合制
  • 7.Type (rigid tubes, flexible tubes)种类(硬管、软管)
  • 8.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 9.Model型号
  • 10.Use用途
  • 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
1.3%
Georgia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
4.2%
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
  • 3917390000999Other tubes, pipes and hoses, of plastics (reinforced or combined with other materials)塑料制的其他管子(经加强或与其他材料合制的)

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