HS 3921 90 39Plastics and articles thereof: other

Customs duty

BCD is the rate notified under 45/2025-Customs (S.No. 152); the tariff's statutory rate is 25%.

Lower duty under trade agreements

Anti-dumping, countervailing and safeguard duty in force

• 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
• 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

Charged on top of the duty above, only on goods from the countries named.

Clearance by other agencies

• Ministry Of Environment, Forest & Climate Change (MOEF): a clearance or certificate before the goods arrive, under Hazardous and other waste(Management and Transboundary Movement )Rules, 2016, The Environment (Protection) Act, 1986, amended 1991 and The Environment (Protection) Rules, 1986.

"*Following entities shall register on the centralized portal developed by central pollution control board namely: -(i) producer (p);(ii) importer (i); (iii) brand owner (bo);(iv) plastic waste processor engaged in (a) recycling, (b) waste to energy, (c) waste to oil, and (iv) industrial composting, subject to the guidelines on extended producer responsibility for plastic packaging under rule 9(1) of schedule-ii of the plastic waste management (amendment) rules, 2022( refer gsr 133(e) dated 16-02-2022 of the ministry of environment, forest and climate change)**refer letter fno.b-17011/7/upc-ii-pwm (mlp)/2021/12900 dated 01.02.2022 received from moef&cc bringing into attention the changes in plastic waste management rules vide its notification dated 12.08.2021[G.S.R.571(e)] and plastic waste management (amendment) rules, 2022 notified vide notification dated 16.02.2022 [G.S.R.133)(e)] and CBIC instruction no.09/2022-customs dated 22-06-2022. wherein the key changes in the notification dated 12.08.2021, relating to import are as follows: (i).rule 4(1) (c): carry bag made of virgin or recycled plastic, shall not be less than seventy-five microns in thickness with effect from 30-09-2021 and one hundred and twenty (120) microns in thickness from 31-12-2022.(ii).rule4(2):the manufacture, import, stocking, distribution, sale and use of following single use plastic (sup), including polystyrene and expanded polystyrene, commodities shall be prohibited with effect from 01-07-2022: (a).ear buds with plastic sticks, plastic sticks for ballons, plastic flags, candy sticks, ice-cream sticks, polystyrene {thermocol) for decoration.(b)plates, cups, glasses, cutlery such as forks, spoons, knives, straw, trays, wrapping or packing films around sweet boxes, invitation cards and cigarette packets, plastic or pvc banners less than 100 micron, stirrers. (iii). rule 4(3): the provisions of sub-rule (2) (b) shall not apply to commodities made of compostable plastic.*Further, rule 6 of the plastic waste management (amendment) rules, 2022 prescribes registration of importers of plastic packaging product or products with plastic packaging or carry bags or multi-layered packaging or plastic sheets, on a centralized portal developed by cpcb and rule 7.3 prescribes extended producer responsibility and obligations of importers.*In consultation with the dcpc, and in terms of the bill of entry (electronic integrated declaration and paperless processing) regulations 2018 it has been decided to enable the following additional qualifiers as mandatory from the beginning, that is, the time of filing import declarations itself.the declaration of iupac name and cas number of the constituent chemicals, for imports under the chapters 28,29,32,38 and 39 of the customs tariff act, 1975.these additional qualifiers shall be mandatory for imports under the said chptrs for all bills of entry filed on or after 01.10.2023, in the manner mentioned in the annex-1 to this circular.these fields shall be in addition to the existing declaration being made by importers.refer CBIC circular no 15/2023-CUS dtd 07-06-23 and 18/2023-CUS dtd 30-06-23**ensure compliance of amendments made in the plastic waste management (second amendment) rules, 2023 vide gsr 807(e) DT 30-10-23**ensure compliance of DGFT NOTF 7/25-26 DT 17-5-25 if applicable wrt para 19 introduced in general notes regarding import policy under ITC(HS) 2022 regulating the import of certain goods from bangladesh to india with port restrictions as stated in para 1. exempted goods refer para 2 and 3*"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

• Free.

The rules that set it now

History

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 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 incentives (RoDTEP and RoSCTL)

• RoDTEP, Appendix 4R (exports from the domestic tariff area): 1.3% of the FOB value, until 31 Dec 2026.
• RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.8% of the FOB value, until 31 Dec 2026.

Clearance by other agencies

CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.

*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION,THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Export policy (DGFT ITC(HS) Schedule 2)

• Free.

Every Chinese code in full