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

HS 3921 90Plastics and articles thereof: other

Other plates, sheets, film, foil and strip, of plastics

Customs duty: 10%; 22 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

22 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
3921 90 10	Thermocol	10%	18%	kg
3921 90 21	Rigid, lacquered	10%	18%	kg
3921 90 22	Flexible, lacquered	10%	18%	kg
3921 90 23	Rigid, metallised	10%	18%	kg
3921 90 24	Flexible, metallised	10%	18%	kg
3921 90 25	Rigid, laminated	10%	18%	kg
3921 90 26	Flexible, laminated	10%	18%	kg
3921 90 29	Other	10%	18%	kg
3921 90 31	Rigid, lacquered	10%	18%	kg
3921 90 32	Flexible, lacquered	10%	18%	kg
3921 90 33	Rigid, metallised	10%	18%	kg
3921 90 34	Flexible, metallised	10%	18%	kg
3921 90 35	Rigid, laminated	10%	18%	kg
3921 90 36	Flexible, laminated	10%	18%	kg
3921 90 39	Other	10%	18%	kg
3921 90 91	Rigid, lacquered	10%	18%	kg
3921 90 92	Flexible, lacquered	10%	18%	kg
3921 90 93	Rigid, metallised	10%	18%	kg
3921 90 94	Flexible, metallised	10%	18%	kg
3921 90 95	Rigid, laminated	10%	18%	kg
3921 90 96	Flexible, laminated	10%	18%	kg
3921 90 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 22 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: 23 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. 122	Other plates, sheets, film, foil and strip, of plastics	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
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: 23 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 3921 90, and China's below.

China: the same goods (3921 90)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 5 in force under 3921 90. 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
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.

Every Chinese code in full

3921.90.20Plates, sheets of polyethylene, incorporating glass fibres

3921.90.20.00Plates and sheets, of polyethylene as basic constituent以聚乙烯为基本成分的板片

Reinforced with glass fibres以玻璃纤维加强的

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.Appearance外观
4.Whether combined with other materials是否与其他材料合制
5.Foamed plastics, please specify泡沫塑料请注明
6.Use用途
7.Dimensions规格尺寸
8.Brand (Chinese or foreign names)品牌(中文或外文名称)
9.Model型号
10.GTIN
11.CAS
12.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: 0%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 3.5%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

3921902000999Plates, sheets, film, foil and strip, of polyethylene (reinforced with glass fibres)以聚乙烯为基本成分的板片(以玻璃纤维加强的)

3921.90.30Plates, sheets, film, foil and strip of polyisobutylene, with artificial felt

3921.90.30.00Plates, sheets, film, foil and strip of polyisobutylene聚异丁烯为基本成分的板片卷材

With artificial felt附有人造毛毡的

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.Appearance外观
4.Whether combined with other materials是否与其他材料合制
5.Foamed plastics, please specify泡沫塑料请注明
6.Use用途
7.Dimensions规格尺寸
8.Brand (Chinese or foreign names)品牌(中文或外文名称)
9.Model型号
10.GTIN
11.CAS
12.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: 3.5%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

3921903000999Sheets, plates, film, foil and strip of polyisobutylene (with artificial felt)聚异丁烯为基本成分的板片卷材(附有人造毛毡的)

3921.90.90Plates, sheets, film, foil and strip, of plastics, n.e.s.

3921.90.90.01Ion-exchange membranes离子交换膜

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.Ingredients成分
3.Appearance外观
4.Whether combined with other materials是否与其他材料合制
5.Foamed plastics, please specify泡沫塑料请注明
6.Use用途
7.Dimensions规格尺寸
8.Brand (Chinese or foreign names)品牌(中文或外文名称)
9.Model型号
10.GTIN
11.CAS
12.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

3921909001999Ion-exchange membranes离子交换膜

3921.90.90.10Dual-use controlled laminates of structural composite materials两用物项管制结构复合材料的层压板

Prepregs and preforms, of fibres and filaments, with a specific tensile strength of the reinforcing material > 7.62 × 10^4 m and a specific modulus > 3.18 × 10^6 m用纤维和丝材增强而制成的各种预浸件和预成形件,其中增强材料的比拉伸强度大于7.62× 10^4米和比模量大于3.18×10^6米

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

3Dual-use items and technologies export licence两用物项和技术出口许可证

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.Appearance外观
4.Whether combined with other materials是否与其他材料合制
5.Foamed plastics, please specify泡沫塑料请注明
6.Use用途
7.Dimensions规格尺寸
8.Brand (Chinese or foreign names)品牌(中文或外文名称)
9.Model型号
10.GTIN
11.CAS
12.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

3921909010999Laminates of dual-use controlled structural composite materials (various prepregs and preforms made with fiber and filament reinforcement, where the specific tensile strength of the reinforcement material is greater than 7.62×10^4 m and the specific modulus is greater than 3.18×10^6 m)两用物项管制结构复合材料的层压板(用纤维和丝材增强而制成的各种预浸件和预成形件,其中增强材料的比拉伸强度大于7.62×104米和比模量大于3.18×106米)

3921.90.90.90Plates, sheets, film, foil and strip, of plastics, n.e.s.未列名塑料板,片,膜,箔,扁条

Ion-exchange membranes, excluding laminates of structural composite materials controlled under dual-use items离子交换膜、两用物项管制结构复合材料的层压板除外

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.Appearance外观
4.Whether combined with other materials是否与其他材料合制
5.Foamed plastics, please specify泡沫塑料请注明
6.Use用途
7.Dimensions规格尺寸
8.Brand (Chinese or foreign names)品牌(中文或外文名称)
9.Model型号
10.GTIN
11.CAS
12.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

3921909090301Unlisted plates, sheets, film, foil, and strip of plastics (excluding ion-exchange membranes, laminated sheets of dual-use controlled structural composite materials) (dangerous chemicals, flammable solids)未列名塑料板,片,膜,箔,扁条(离子交换膜、两用物项管制结构复合材料的层压板除外)(危险化学品,易燃固体)
3921909090302Unlisted plates, sheets, film, foil and strip, of plastics (excluding ion-exchange membranes, laminates of dual-use controlled structural composite materials) (other chemical products)未列名塑料板,片,膜,箔,扁条(离子交换膜、两用物项管制结构复合材料的层压板除外)(其他化工品)
3921909090999Plastic plates, sheets, film, foil, strip, n.e.s. (excl. ion-exchange membranes, laminated structural composite materials subject to dual-use control)未列名塑料板,片,膜,箔,扁条(离子交换膜、两用物项管制结构复合材料的层压板除外)

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

Previous3921 13Of polyurethanes One level up3921Other plates, sheets, film, foil and strip, of plastics Next3923 10Boxes, cases, crates and similar articles

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.