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

HS 3920 10Plastics and articles thereof: of polymers of ehtylene

Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials

Customs duty: 10%; 7 tariff items
GST now: 18%
Import policy: Free
Export policy: Free
Unit: kg
Duty in China: 4.2% to 4.6%; On Indian goods

Search codes Duty abroadRates as on 19 Oct 2026

Codes under this subheading

7 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
3920 10 11	Rigid, plain	10%	18%	kg
3920 10 12	Flexible, plain	10%	18%	kg
3920 10 13	Geomembrane, confirming to IS 16352	10%	18%	kg
3920 10 19	Other	10%	18%	kg
3920 10 91	Rigid, plain	10%	18%	kg
3920 10 92	Flexible, plain	10%	18%	kg
3920 10 99	Other	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 7 tariff items: 10%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty in force

Anti-dumping duty on goods from China: USD 762–908 per tonne, by origin and producer (until 14 Jun 2027). Fluoro Backsheet excluding transparent backsheet. 22/2022-ADD
Anti-dumping duty on goods from China: USD 590–897 per tonne, by origin and producer (until 13 Mar 2029). Ethylene Vinyl Acetate (EVA) Sheet for Solar Module. 05/2024-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: 8 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. 121	Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials	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
3920	Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials	—	—
392001	HDPE Tapes with U.V. Stabilisation 2% by weight Plain/Fabricated	1.2%	—
392002	BOPP film	1.2%	—
392003	P.P Tapes with U.V. Stabilisation 2% by weight Plain/Fabricated	1.2%	—
392004	PVC Rigid Free Foam Board Cellular Film, Foil and Sheets of PVC Rigid Free Foam Board	1.2%	—
392005	Laser Printer Film (Polyester Based)	1.2%	—
392006	Polyester film (including Biaxially Oriented Polyester Film) or Polyethylene Terephthalic Film	1.2%	—
392007	PVC Rigid/Flexible Film/ Sheet	1.2%	—
392099	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: 8 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 3920 10, and China's below.

China: the same goods (3920 10)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force under 3920 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
3920.10.10.00	Battery separators of ethylene polymers乙烯聚合物制电池隔膜	4.2%APTA rate, with an APTA certificate of origin	6.5%	13%	13%	None
3920.10.90.10	Non-cellular polyethylene film for agricultural use农用非泡沫聚乙烯薄膜	4.6%APTA rate, with an APTA certificate of origin	6.5%	9%	0%	None
3920.10.90.90	Other plates, sheets, film, foil and strip, of non-cellular ethylene polymers其他非泡沫乙烯聚合物板,片,膜,箔及扁条	4.6%APTA rate, with an APTA certificate of origin	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

3920.10.10Battery separators of ethylene polymers

3920.10.10.00Battery separators of ethylene polymers乙烯聚合物制电池隔膜

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.Use用途
3.Appearance (colour; shape, etc.)外观(颜色;形状等)
4.Ingredients成分
5.Dimensions规格尺寸
6.Brand (Chinese or foreign name; declare manufacturer if no brand)品牌(中文或外文名称,无品牌请申报厂商)
7.Model型号
8.Applicable battery types适用电池种类
9.GTIN
10.CAS
11.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: 0%
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: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 3.3%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 4.5%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

3920101000999Battery separators of ethylene polymers乙烯聚合物制电池隔膜

3920.10.90Other plates, sheets, film, foil and strip, of polymers of ethylene, non-cellular

3920.10.90.10Non-cellular polyethylene film for agricultural use农用非泡沫聚乙烯薄膜

Not reinforced, laminated, supported or similarly combined with other materials未用其他材料强化,层压,支撑或用类似方法合制

Unit: kg
MFN import duty: 6.5%
Provisional import duty: None
General import duty: 45%
Import VAT: 9%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 0%
Updated by China: 7 Sep 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.Use用途
3.Appearance (colour; shape, etc.)外观(颜色;形状等)
4.Ingredients成分
5.Dimensions规格尺寸
6.Brand (Chinese or foreign name; declare manufacturer if no brand)品牌(中文或外文名称,无品牌请申报厂商)
7.Model型号
8.GTIN
9.CAS
10.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): 4.6%

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

3920109010999Non-cellular polyethylene film for agricultural use (not reinforced, laminated, supported or similarly combined with other materials)农用非泡沫聚乙烯薄膜(未用其他材料强化,层压,支撑或用类似方法合制)

3920.10.90.90Other plates, sheets, film, foil and strip, of non-cellular ethylene polymers其他非泡沫乙烯聚合物板,片,膜,箔及扁条

Not reinforced, laminated, supported or similarly combined with other materials, non-agricultural未用其他材料强化,层压,支撑或用类似方法合制,非农用

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.Use用途
3.Appearance (colour; shape, etc.)外观(颜色;形状等)
4.Ingredients成分
5.Dimensions规格尺寸
6.Brand (Chinese or foreign name; declare manufacturer if no brand)品牌(中文或外文名称,无品牌请申报厂商)
7.Model型号
8.GTIN
9.CAS
10.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): 4.6%

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

3920109090999Other plates, sheets, film, foil and strip, of non-cellular polymers of ethylene (not reinforced, laminated, supported or similarly combined with other materials, non-agricultural)其他非泡沫乙烯聚合物板,片,膜,箔及扁条(未用其他材料强化,层压,支撑或用类似方法合制,非农用)

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

Previous3919 90Other One level up3920Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials Next3920 20Of polymers of propylene

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.