Tariff item · Chapter 39 · Section VII, Plastics and articles thereof
HS 3923 29 10Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: of poly (vinyl chloride)
Plastics and articles thereof › Of other plastics
- Customs duty
- 15%
- Tariff rate
- GST now
- 18%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 10%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| Duty | Rate | Charged on |
|---|---|---|
| Basic customs duty (BCD), MFN rate | 15% | Assessable value |
| Agriculture Infrastructure and Development Cess (AIDC) | Nil | Assessable value11/2021-Customs, S.No. 17 |
| Social Welfare Surcharge (SWS) | 10% of BCD, AIDC and Health Cess | BCD + AIDC |
| Integrated GST (IGST) | 18% | Assessable value + BCD + AIDC + SWS |
Lower duty under trade agreements
| Agreement | Customs duty | Goods from |
|---|---|---|
| Duty-free tariff preference for LDCs | 0% | Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Gambia, Guinea, Guinea-Bissau, Haiti, Liberia, Mali, Niger, Rwanda, Sierra Leone, Senegal, Togo, Tanzania, Uganda |
| India–EFTA TEPA53/2025-Customs | 0% | Iceland, Norway |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| ASEAN–India FTA | 5% | Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam |
| India–Malaysia CECA | 5% | Malaysia |
| India–Singapore CECA | 5% | Singapore |
| SAFTA | 5% | Sri Lanka |
| Duty-free tariff preference for LDCs | 7.5% | Afghanistan, Bangladesh, Central African Republic, Eritrea, Ethiopia, Cambodia, Comoros, Laos, Lesotho, Madagascar, Myanmar, Malawi, Mozambique, Sudan, Somalia, Chad, Timor-Leste, Yemen, Zambia |
| SAPTA | 7.5% | Bangladesh, Bhutan, Maldives, Nepal |
| India–EFTA TEPA51/2025-Customs | 10.71% | Switzerland, Liechtenstein |
| India–UK CETA29/2026-Customs | 13.6% | United Kingdom |
Goods from Pakistan pay 200%.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026. 1 earlier measure has ended.
Clearance by other agencies
- Bureau Of Indian Standards (BIS): a clearance or certificate before the goods arrive, under The Bureau Of Standards Act,1986,The Bureau Of Standards Rules 1987.
- 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.
Documents: Registration Certificate (BIS).
"*IS14887:2014 applicable on textiles HDPE/POLYPROPYLENE woven sacks for packaging of 50 Kg Foodgrains.IS16208:2015 appl on HDPE/PP woven sacks for packaging(10,15,20,25,30 Kgs Foodgrains).IS14968:2015 appl on HDPE/PP woven sacks for packaging 25/50 Kgs Sugar.IS14252:2015 appl on HDPE/PP woven sacks for filling Sand(S.O.1403(E)dt 23-4-2020)*IS9755:2021 appl on HDPE/PP woven sacks for packaging Fertilizer(S.O.2180(E)dt 4-6-24)*IS11652:2017 appl on HDPE/PP woven sacks for packaging 50Kg Cement wef 6-01-27(S.O.5478(E)dt 6-10-26)*IS 16703:2017 appl on HDPE/PP woven sacks for packaging 25Kg Polymer Materials (S.O.5180(E)dt 6-12-23)*IS17399:2020 appl on HDPE/PP laminated woven sacks for Mail Sorting Storage Transport and Distribution wef 6-01-27(S.O.5480(E)dt 6-10-26)*IS16709:2017 appl on Polypropylene woven laminated block bottom valve sacks for packaging 50Kg Cement wef 6-11-26(S.O.5479(E)DT 6-10-26)*Goods shall conform to IND STD and shall bear Std Mark under a Licence from the Bureau as per Scheme-I OF Schd II of BIS(CA) Regulations 2018 under their respective QCOS*Following entities shall register on the centralized portal developed by CPCB namely-Producer;Importer;Brand owner(BO);Plastic Waste Processor engaged in (A)Recycling(B)Waste to Energy(C)Waste to Oil&(IV)Industrial Composting subject to guidelines on EPR for Plastic Packaging under Rule 9(1) of Schd-II of PWM(Amend) Rules 2022(GSR133(E) dt 16-02-22)*Ref Letter FNO.B-17011/7/UPC-II-PWM (MLP)/2021/12900 dt 01.02.22 OF MOEF&CC bringing into attention changes in PWM RULES vide its NOTF dt 12.08.2021[G.S.R.571(E)]&PWM(Amend) Rules 2022 notified vide NOTF dt 16.02.2022 [G.S.R.133)(E)]& CBIC Instruction 9/22-CUS dt 22-6-22 wherein the key changes in the NOTF dt 12.8.21, relating to Import are as follows:(I).Rule 4(1) (C): Carry bag made of virgin or recycled plastic, shall not be less than 75 microns in thickness wef 30-9-21 and 120 microns in thickness from 31-12-22.(II).Rule4(2):The Manufacture, Import, Stocking, Distribution, Sale and use of following single use plastic including polystyrene and expanded polystyrene, commodities shall be prohibited wef from 1-7-22:(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 PWM(Amend) Rules 2022 Prescribes REGN 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 & Rule 7.3 prescribes EPR & Obligations of Importers*In consultation with DCPC & in terms of BOE(Electronic Integrated Declaration&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 constituent chemicals for imports under CH-28,29,32,38 and 39 of CT ACT 1975.These additional qualifiers shall be mandatory for imports under the said Chptrs for all BOE filed on or after 1.10.23 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.CBIC Circular 15/23-CUS dt 7-6-23 &18/2023-CUS dt 30-6-23*Ensure Compliance of amendments made in PWM(2ND 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 GEN NOTES Regd IMP POL 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&3*"
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Import policy (DGFT ITC(HS))
- Free.
Notes on these rates
- BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
- IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
- AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
- AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
- Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
- This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
- This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.
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 incentives (RoDTEP and RoSCTL)
- RoDTEP, Appendix 4R (exports from the domestic tariff area): 0.9% of the FOB value, until 31 Dec 2026.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.5% 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.
What buyers pay abroad: import duty in the US, UK, EU and Australia for 3923 29, and China's below.
China: the same goods (3923 29)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 3923 29. 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 |
|---|---|---|---|---|---|---|
| 3923.29.00.00 | 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 |
- 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
3923.29.00Other sacks and bags, of plastics, for the conveyance or packing of goods
3923.29.00.00Other sacks and bags, of plastics其他塑料制的袋及包
for the transport or packing of goods供运输或包装货物用的
- Unit
- kg
- MFN import duty
- 10%
- Provisional import duty
- None
- General import duty
- 80%
- 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.Material (type of plastic)材质(塑料品种)
- 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
- 5.Model型号
- 6.GTIN
- 7.CAS
- 8.Other其他
China's agreement rates
- ASEAN
- 0%
- Chile
- 0%
- Pakistan
- 1.5%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 2%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 7%
- Ecuador
- 8%
- Serbia
- 4%
- Hong Kong
- 0%
- Macao
- 0%
RCEP rates
- Australia
- 7.5%
- Brunei
- 6.7%
- Cambodia
- 6.7%
- South Korea
- 6.7%
- Laos
- 6.7%
- Malaysia
- 6.7%
- New Zealand
- 8%
- Singapore
- 6.7%
- Thailand
- 6.7%
- Vietnam
- 6.7%
- Japan
- 6.9%
- Indonesia
- 6.7%
- Philippines
- 6.7%
- Myanmar
- 6.7%
CIQ codes
- 3923290000101Other sacks and bags, of plastics (for the conveyance or packing of goods) (Other plastic packaging for food)其他塑料制的袋及包(供运输或包装货物用的)(食品用其他塑料包装)
- 3923290000999Other sacks and bags, of plastics (for the conveyance or packing of goods)其他塑料制的袋及包(供运输或包装货物用的)
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 import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
- GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
- HS code descriptions (archived file)Checked 29 Sep 2026
- India's effective basic customs duty (notification 45/2025-Customs, Table I)Checked 19 Oct 2026
- India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 18 Oct 2026
- India's preferential tariff schedules (CBIC notifications)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
- RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
- RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
- CBIC Compliance Information Portal (CIP)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.