Heading · Chapter 39 · Section VII, Plastics and articles thereof
HS 3923Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics
Plastics and articles thereof
- Customs duty
- 15%
- 16 tariff items
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0% to 10%
- On Indian goods
Codes under this heading
7 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 |
|---|---|---|---|---|
| 3923 10 | Boxes, cases, crates and similar articles | 15% | 18% | kg |
| 3923 21 00 | Of polymers of ethylene | 15% | 18% | kg |
| 3923 29 | Of other plastics | 15% | 18% | kg |
| 3923 30 | Carboys, bottles, flasks and similar articles | 15% | 18% | kg |
| 3923 40 00 | Spools, cops, bobbins and similar supports | 15% | 18% | kg |
| 3923 50 | Stoppers, lids, caps and other closures | 15% | 18% | kg |
| 3923 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 16 tariff items: 15%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026. 1 earlier measure has ended.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 17 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. 124 | Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics | 18% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 200 | Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods | 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 |
|---|---|---|---|
| 3923 | Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics | — | — |
| 392301 | HDPE Woven fabrics/ bags/ sacks, whether or not laminated, with or without U.V. stabilization, with or without liners / fasteners | 1.2% | — |
| 392302 | Polypropylene Woven fabrics/ bags/ sacks, whether or not laminated, with or without U.V. stabilization, with or without liners / fasteners | 1.2% | — |
| 392303 | Stoppers, lids, caps and other closures | 1.2% | — |
| 392304 | Flexible Intermediate Bulk Containers (FIBC) | 1.2% | — |
| 392399 | 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: 17 tariff items
China: the same goods (3923)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 8 in force and 1 expired under 3923. 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 |
|---|---|---|---|---|---|---|
| 3923.10.00.10 | Plastic boxes, cases, crates and similar articles, of a kind having specific shapes or fitted or designed for the conveyance or packing of semiconductor wafers, masks or reticles具有特定形状或装置,供运输或包装半导体晶圆、掩模或光罩的塑料盒、箱、板条箱及类似物品 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 3923.10.00.90 | Other boxes, cases and similar articles of plastics其他塑料制盒,箱及类似品 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | None |
| 3923.21.00.00 | Sacks and bags of polymers of ethylene乙烯聚合物制袋及包 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | None |
| 3923.29.00.00 | Other sacks and bags, of plastics其他塑料制的袋及包 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | None |
| 3923.30.00.00 | Jars, bottles and similar articles, of plastics塑料制坛,瓶及类似品 | 6.5%MFN rate (no APTA concession on this line) | 6.5% | 13% | 13% | None |
| 3923.40.00.00 | Plastic spools, cops, bobbins and similar supports塑料制卷轴,纡子,筒管及类似品 | 6.5%APTA rate, with an APTA certificate of origin | 10% | 13% | 13% | None |
| 3923.50.00.00 | Stoppers, caps and lids, of plastics塑料制塞子,盖子及类似品 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 13% | None |
| 3923.90.00.00 | Other plastic articles for the conveyance or packing of goods供运输或包装货物用其他塑料制品 | 6.5%APTA rate, with an APTA certificate of origin | 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.
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
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.