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Tariff item · Chapter 39 · Section VII, Plastics and articles thereof

HS 3924 10 90Tableware and kitchenware: other

Plastics and articles thereof › Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics

Customs duty
15%
Tariff rate
GST now
18%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
0%
On Indian goods
Landed costSearch codesDuty abroadRates as on 19 Oct 2026

Importing into India

What customs charges, what trade agreements take off, and the rules the goods must meet.

Customs duty

Customs duty on imports into India
DutyRateCharged on
Basic customs duty (BCD), MFN rate15%Assessable value
Agriculture Infrastructure and Development Cess (AIDC)NilAssessable value11/2021-Customs, S.No. 17
Social Welfare Surcharge (SWS)10% of BCD, AIDC and Health CessBCD + AIDC
Integrated GST (IGST)18%Assessable value + BCD + AIDC + SWS

Lower duty under trade agreements

Lower customs duty under India's trade agreements
AgreementCustoms dutyGoods from
Duty-free tariff preference for LDCs0%Afghanistan, Bangladesh, Central African Republic, Eritrea, Ethiopia, Cambodia, Comoros, Laos, Lesotho, Madagascar, Myanmar, Malawi, Mozambique, Sudan, Somalia, Chad, Timor-Leste, Yemen, Zambia
India–EFTA TEPA53/2025-Customs0%Iceland, Norway
SAFTA0%Afghanistan, Bangladesh, Bhutan, Maldives, Nepal
SAFTA5%Sri Lanka
SAPTA6%Bangladesh, Bhutan, Maldives, Nepal
India–Korea CEPA6.25%South Korea
Duty-free tariff preference for LDCs7.5%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 TEPA51/2025-Customs10.71%Switzerland, Liechtenstein
India–Oman CEPA20/2026-Customs13.5%Oman
India–UK CETA29/2026-Customs13.6%United Kingdom

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026. 2 earlier measures have ended.

Clearance by other agencies

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

"*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.
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

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 125Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202518%1/2017-Central Tax (Rate)
From 22 Sep 202518%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 itemGoodsRateCap
3924Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics——
392401Plastic Body Vaccum Flask in various sizes with silver coated Glass Refill1.2%—
392402Plastic insulated ware (hot pot) with stainless steel liners1.2%—
392403Plastic insulated ware (Tiffin) with stainless steel container1.2%—
392404Other plastic insulated ware including ice pails and water bottles1.2%—
392499Others1.2%—

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 3924 10, and China's below.

China: the same goods (3924 10)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 3924 10. 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 codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
3924.10.00.00Tableware and kitchenware, of plastics塑料制餐具及厨房用具0%APTA rate, with an APTA certificate of origin6.5%13%13%AR
  • 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

3924.10.00Tableware and kitchenware, of plastics

3924.10.00.00Tableware and kitchenware, of plastics塑料制餐具及厨房用具
Unit
kg
MFN import duty
6.5%
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
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
Inspection and quarantine
  • RImported food hygiene inspection进口食品卫生监督检验
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
0%
Ecuador
0%
Serbia
0%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
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
  • 3924100000101Tableware and kitchenware, of plastics (food contact polystyrene products)塑料制餐具及厨房用具(食品接触聚苯乙烯产品)
  • 3924100000102Tableware and kitchenware, of plastics (food contact polyethylene products)塑料制餐具及厨房用具(食品接触聚乙烯产品)
  • 3924100000103Tableware and kitchenware, of plastics (food contact polypropylene products)塑料制餐具及厨房用具(食品接触聚丙烯产品)
  • 3924100000104Tableware and kitchenware, of plastics (food contact PVC products)塑料制餐具及厨房用具(食品接触聚氯乙烯产品)
  • 3924100000105Tableware and kitchenware of plastics (food contact melamine-formaldehyde products)塑料制餐具及厨房用具(食品接触三聚氰胺-甲醛产品)
  • 3924100000106Tableware and kitchenware, of plastics (food contact acrylonitrile-butadiene-styrene products)塑料制餐具及厨房用具(食品接触丙烯腈-丁二烯-苯乙烯产品)
  • 3924100000107Tableware and kitchenware of plastics (food contact acrylonitrile-styrene products)塑料制餐具及厨房用具(食品接触丙烯腈-苯乙烯产品)
  • 3924100000108Tableware and kitchenware of plastics (food contact unsaturated polyester resin and its FRP products)塑料制餐具及厨房用具(食品接触不饱和聚酯树脂及其玻璃钢产品)
  • 3924100000109Tableware and kitchenware, of plastics (food contact PET products)塑料制餐具及厨房用具(食品接触对苯二甲酸乙二醇酯产品)
  • 3924100000110Tableware and kitchenware of plastics (food contact nylon products)塑料制餐具及厨房用具(食品接触尼龙产品)
  • 3924100000111Tableware and kitchenware, of plastics (food contact polycarbonate products)塑料制餐具及厨房用具(食品接触聚碳酸酯产品)
  • 3924100000112Tableware and kitchenware of plastics (food contact PVDC products)塑料制餐具及厨房用具(食品接触聚偏二氯乙烯产品)
  • 3924100000113Tableware and kitchenware of plastics (food contact polymethyl methacrylate products)塑料制餐具及厨房用具(食品接触聚甲基丙烯酸甲酯产品)
  • 3924100000114Tableware and kitchenware, of plastics (polymethylpentene products for food contact)塑料制餐具及厨房用具(食品接触聚甲基戊烯产品)
  • 3924100000115Tableware and kitchenware of plastics (food contact composite plastics (refers only to multiple plastic materials composite) products)塑料制餐具及厨房用具(食品接触复合塑料(仅指多种塑料材质复合)产品)
  • 3924100000116Tableware and kitchenware, of plastics (other food contact plastic products)塑料制餐具及厨房用具(食品接触其他塑料产品)
  • 3924100000117Plastic tableware and kitchenware (feeding bottles with teats)塑料制餐具及厨房用具(含奶嘴的奶瓶)
  • 3924100000118Tableware and kitchenware of plastics (feeding bottles, excluding teats)塑料制餐具及厨房用具(不含奶嘴的奶瓶)
  • 3924100000119Tableware and kitchenware of plastics (food grade polypropylene packaging)塑料制餐具及厨房用具(食品用聚丙烯包装)
  • 3924100000120Tableware and kitchenware, of plastics (PVC bottle cap liners for food)塑料制餐具及厨房用具(食品用聚氯乙烯瓶盖垫片)
  • 3924100000121Tableware and kitchenware, of plastics (other PVC packaging for food)塑料制餐具及厨房用具(食品用其他聚氯乙烯包装)
  • 3924100000122Tableware and kitchenware of plastics (for food, melamine-formaldehyde packing)塑料制餐具及厨房用具(食品用三聚氰胺-甲醛包装)
  • 3924100000123Tableware and kitchenware of plastics (food-grade acrylonitrile-butadiene-styrene packaging)塑料制餐具及厨房用具(食品用丙烯腈-丁二烯-苯乙烯包装)
  • 3924100000124Tableware and kitchenware of plastics (for food, acrylonitrile-styrene packing)塑料制餐具及厨房用具(食品用丙烯腈-苯乙烯包装)
  • 3924100000125Tableware and kitchenware, of plastics (unsaturated polyester resin and its fiberglass packaging for food use)塑料制餐具及厨房用具(食品用不饱和聚酯树脂及其玻璃钢包装)
  • 3924100000126Tableware and kitchenware of plastics (food grade polyethylene terephthalate packaging)塑料制餐具及厨房用具(食品用对苯二甲酸乙二醇酯包装)
  • 3924100000127Tableware and kitchenware of plastics (nylon packaging for food)塑料制餐具及厨房用具(食品用尼龙包装)
  • 3924100000128Tableware and kitchenware, of plastics (polycarbonate packaging for food)塑料制餐具及厨房用具(食品用聚碳酸酯包装)
  • 3924100000129Tableware and kitchenware, of plastics (PVDC packaging for food)塑料制餐具及厨房用具(食品用聚偏二氯乙烯包装)
  • 3924100000130Tableware and kitchenware of plastics (food packaging of polymethyl methacrylate)塑料制餐具及厨房用具(食品用聚甲基丙烯酸甲酯包装)
  • 3924100000131Tableware and kitchenware, of plastics (food packaging of polymethylpentene)塑料制餐具及厨房用具(食品用聚甲基戊烯包装)
  • 3924100000132Tableware and kitchenware, of plastics (packaging of composite plastics for food (refers only to composite of multiple plastic materials))塑料制餐具及厨房用具(食品用复合塑料(仅指多种塑料材质复合)包装)
  • 3924100000133Tableware and kitchenware, of plastics (other plastic packaging for food)塑料制餐具及厨房用具(食品用其他塑料包装)
  • 3924100000990Tableware and kitchenware, of plastics (other)塑料制餐具及厨房用具(其他)
  • 3924100000999Tableware and kitchenware, of plastics (non-food plastic container utensils)塑料制餐具及厨房用具(非食品用塑料容器用具)

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

Previous3924 10 10Insulated wareOne level up3924 10Tableware and kitchenwareNext3924 90 10Toilet articles

Sources

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.