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

HS 3926Plastics and articles thereof: other articles of plastics and articles of other materials of headings 3901 to 3914

Customs duty
15%
45 tariff items
GST now
0%, 5% or 18%
depending on the goods
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
4.2% to 10%
On Indian goods
Search codesRates as on 19 Oct 2026

Codes under this heading

5 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
3926 10Office or school supplies15%0%, 5% or 18%kg
3926 20Articles of apparel and clothing accessories (including gloves, mittens and mitts)15%0%, 5% or 18%kg
3926 30Fittings for furniture, coach work or the like15%0%, 5% or 18%kg
3926 40Statuettes and other ornamental articles15%0%, 5% or 18%kg
3926 90Other15%0%, 5% or 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 45 tariff items: 15%. The rules below cover this whole code.

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

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

Import policy (DGFT ITC(HS)) of its tariff items

  • Free: 45 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 0%, 5% or 18%, depending on the goods.
  • Until 21 September 2025 0%, 12% or 18%, depending on the goods.
  • Change: Changed.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 119Plastic banglesNil
9/2025-Integrated Tax (Rate)Schedule I, S.No. 265Feeding bottles, Plastic beads5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 127Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles]18%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 319Paper Sacks/Bags and bio-degradable bags5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20250%, 12% or 18%2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate)
From 22 Sep 20250%, 5% or 18%10/2025-Integrated Tax (Rate); 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
3926Other articles of plastics and articles of other materials of headings 3901 to 3914——
392601Articles made of Poly-carbonate with Metallic/Non-metallic components1.2%—
392602Industrial Laminates (Paper based/fabric based electrical/ mechanical)1.2%—
392603Belts (with or without an extra buckle) and bandoliers whether or not in combination with leather and/or textile material4%Rs. 80.3 per Piece
392699Others1.2%—

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: 45 tariff items

China: the same goods (3926)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 10 in force under 3926. 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
3926.10.00.00Plastic articles for office or school use办公室或学校用塑料制品10%MFN rate (no APTA concession on this line)10%13%13%None
3926.20.11.00Gloves of polyvinyl chloride聚氯乙烯制手套6.5%MFN rate (no APTA concession on this line)6.5%13%13%None
3926.20.19.00Other gloves of plastics其他塑料制手套6.5%MFN rate (no APTA concession on this line)6.5%13%13%None
3926.20.90.00Other articles of apparel and clothing accessories, of plastics其他塑料制衣服及衣着附件6.5%MFN rate (no APTA concession on this line)6.5%13%13%None
3926.30.00.00Fittings for plastic furniture, coachwork and the like塑料制家具、车厢及类似品的附件10%MFN rate (no APTA concession on this line)10%13%13%None
3926.40.00.00Statuettes and other ornamental articles, of plastics塑料制小雕塑品及其他装饰品4.2%APTA rate, with an APTA certificate of origin6.5%13%13%None
3926.90.10.00Plastic parts for machinery and apparatus塑料制机器及仪器用零件6.5%APTA rate, with an APTA certificate of origin10%13%13%None
3926.90.90.10Dual-use preforms and articles of structural composite materials两用物项管制结构复合材料的预成形件和制品6.5%APTA rate, with an APTA certificate of origin10%13%13%3
3926.90.90.20Condoms of polyurethane聚氨酯制避孕套6.5%APTA rate, with an APTA certificate of origin10%13%13%None
3926.90.90.90Other articles of plastics其他塑料制品6.5%APTA rate, with an APTA certificate of origin10%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

Previous3925Builders’ ware of plastics, not elsewhere specified or includedOne level upChapter 39Plastics and articles thereofNext4001Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip

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.

Heading 3926: Plastics and articles thereof: other articles of plastics and article… — duty, GST and import rules | SCM INSIGHTS