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

HS 3918 10Floor coverings of plastics, whether or not selfadhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter: of polymers of vinyl chloride

Plastics and articles thereof

Customs duty: 15%; 2 tariff items
GST now: 18%
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 10%; On Indian goods

Search codes Duty abroadRates as on 19 Oct 2026

Codes under this subheading

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

Codes under this code
Code	Description	Customs duty	GST now	Unit
3918 10 10	Wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or felts	15%	18%	kg
3918 10 90	Other	15%	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 2 tariff items: 15%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty in force

Anti-dumping duty on goods from China and Taiwan: USD 1.44–2.05 per square metre, by origin and producer (until 18 Apr 2028). Vinyl Tiles, other than in roll or sheet form. 05/2023-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: 2 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
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 119	Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter	18%

History

GST rate 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)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
3918	Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter	—	—
391801	Vinyl Flooring with or without backing	1.2%	—
391803	Vinyl Tiles other than in roll or sheet form having minimum tile thickness of 2.5 mm with protective layer having minimum thickness of 0.15 mm.	5.1%	Rs. 10.1 per Kg
391804	Mats/Rugs made of LDPE/LLDPE	1.2%	—
391899	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: 2 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 3918 10, and China's below.

China: the same goods (3918 10)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 3918 10. 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 code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
3918.10.10.00	Wall coverings of polymers of vinyl chloride氯乙烯聚合物制糊墙品	10%MFN rate (no APTA concession on this line)	10%	13%	13%	None
3918.10.90.00	Floor coverings of vinyl polymers氯乙烯聚合物制的铺地制品	10%MFN rate (no APTA concession on this line)	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.

Every Chinese code in full

3918.10.10Wall coverings of polymers of vinyl chloride

3918.10.10.00Wall coverings of polymers of vinyl chloride氯乙烯聚合物制糊墙品

Wall coverings as specified in Note 9 to this Chapter本章注释九所规定的糊墙品

Unit: kg
MFN import duty: 10%
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.Material材质
3.Brand (Chinese or foreign names)品牌(中文或外文名称)
4.Model型号
5.Use用途
6.GTIN
7.CAS
8.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 1.5%
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: 7%
Ecuador: 8.2%
Serbia: 0%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 5%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 5.5%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

3918101000999Wall coverings of vinyl chloride polymers (wall coverings as specified in Note 9 to this Chapter)氯乙烯聚合物制糊墙品(本章注释九所规定的糊墙品)

3918.10.90Floor coverings of polymers of vinyl chloride

3918.10.90.00Floor coverings of vinyl polymers氯乙烯聚合物制的铺地制品

In blocks or rolls, whether or not self-adhesive块状或成卷的,不论是否胶粘

Unit: kg
MFN import duty: 10%
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.Material材质
3.Brand (Chinese or foreign names)品牌(中文或外文名称)
4.Model型号
5.Use用途
6.GTIN
7.CAS
8.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 1.5%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 7%
Ecuador: 8.2%
Serbia: 7%
Hong Kong: 0%
Macao: 0%

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

3918109000999Floor coverings of polymers of vinyl chloride (in blocks or in rolls, whether or not self-adhesive)氯乙烯聚合物制的铺地制品(块状或成卷的,不论是否胶粘)

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

Previous3917 39Other One level up3918Floor coverings of plastics, whether or not selfadhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter Next3918 90Of other plastics

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.