Heading · Chapter 39 · Section VII, Plastics and articles thereof
HS 3921Plastics and articles thereof: other plates, sheets, film, foil and strip, of plastics
- Customs duty
- 10%
- 28 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 4.2% to 10%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
6 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 |
|---|---|---|---|---|
| 3921 11 00 | Of polymers of styrene | 10% | 18% | kg |
| 3921 12 00 | Of polymers of vinyl chloride | 10% | 18% | kg |
| 3921 13 | Of polyurethanes | 10% | 18% | kg |
| 3921 14 00 | Of regenerated cellulose | 10% | 18% | kg |
| 3921 19 00 | Of other plastics | 10% | 18% | kg |
| 3921 90 | 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 28 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: Nil to USD 1,865 per tonne, by origin and producer (until 13 Mar 2027). Self-Adhesive Vinyl (SAV). 06/2024-ADD
- Anti-dumping duty on goods from China: Nil to USD 0.18 per kg, by origin and producer (until 24 Mar 2030). Acrylic Solid Surfaces. 07/2025-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: 29 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. 122 | Other plates, sheets, film, foil and strip, 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 |
|---|---|---|---|
| 3921 | Other plates, sheets, film , foil and strip, of plastics | — | — |
| 392101 | Polyester Metallized film (Aluminium coated film) | 1.2% | — |
| 392199 | 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: 29 tariff items
China: the same goods (3921)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 14 in force and 1 expired under 3921. 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 |
|---|---|---|---|---|---|---|
| 3921.11.00.00 | Cellular plates, sheets, strip, foil and flat strips, of polystyrene泡沫聚苯乙烯板,片,带,箔,扁条 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | None |
| 3921.12.10.00 | Artificial leather and synthetic leather of cellular polyvinyl chloride泡沫聚氯乙烯人造革及合成革 | 9%MFN rate (no APTA concession on this line) | 9% | 13% | 13% | None |
| 3921.12.90.00 | Cellular plates, sheets, strip, foil and flat strips, of polyvinyl chloride泡沫聚氯乙烯板,片,带,箔,扁条 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | None |
| 3921.13.10.00 | Artificial leather and synthetic leather of cellular polyurethane泡沫聚氨酯制人造革及合成革 | 5.9%APTA rate, with an APTA certificate of origin | 9% | 13% | 13% | None |
| 3921.13.90.00 | Polyurethane foam plates, sheets, strip, foil, flat strips泡沫聚氨酯板,片,带,箔,扁条 | 4.6%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 13% | None |
| 3921.14.00.00 | Foamed regenerated cellulose plates, sheets, film, foil, strip泡沫再生纤维素板,片,膜,箔,扁条 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | None |
| 3921.19.10.00 | Artificial leather and synthetic leather of other cellular plastics其他泡沫塑料制人造革及合成革 | 6.3%APTA rate, with an APTA certificate of origin | 9% | 13% | 13% | None |
| 3921.19.90.10 | Battery separators电池隔膜 | 4.2%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 13% | None |
| 3921.19.90.90 | Other plates, sheets, film, foil and strip, of cellular plastics其他泡沫塑料板,片,膜,箔,扁条 | 4.2%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 13% | None |
| 3921.90.20.00 | Plates and sheets, of polyethylene as basic constituent以聚乙烯为基本成分的板片 | 4.2%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 13% | None |
| 3921.90.30.00 | Plates, sheets, film, foil and strip of polyisobutylene聚异丁烯为基本成分的板片卷材 | 4.2%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 13% | None |
| 3921.90.90.01 | Ion-exchange membranes离子交换膜 | 4.6%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 13% | None |
| 3921.90.90.10 | Dual-use controlled laminates of structural composite materials两用物项管制结构复合材料的层压板 | 4.6%APTA rate, with an APTA certificate of origin | 6.5% | 13% | 13% | 3 |
| 3921.90.90.90 | Plates, sheets, film, foil and strip, of plastics, n.e.s.未列名塑料板,片,膜,箔,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.
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
Previous3920Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materialsOne level upChapter 39Plastics and articles thereofNext3922Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of 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.