Skip to main content

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

HS 3926 30Fittings for furniture, coach work or the like

Plastics and articles thereof › Other articles of plastics and articles of other materials of headings 3901 to 3914

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

Codes under this subheading

2 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 30 10Of polyurethane foam15%0%, 5% or 18%kg
3926 30 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 2 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. 2 earlier measures have ended.

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

  • Free: 2 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: 2 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 3926 30, and China's below.

China: the same goods (3926 30)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 3926 30. 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
3926.30.00.00Fittings 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
  • 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

3926.30.00Fittings for plastic furniture, coachwork or the like

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
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
8.2%
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
  • 3926300000101Fittings for furniture, coachwork or the like, of plastics (vehicle interior parts)塑料制家具、车厢及类似品的附件(车辆内饰零部件)
  • 3926300000999Accessories of plastics for furniture, coachwork or the like (other)塑料制家具、车厢及类似品的附件(其他)

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

Previous3926 20Articles of apparel and clothing accessories (including gloves, mittens and mitts)One level up3926Other articles of plastics and articles of other materials of headings 3901 to 3914Next3926 40Statuettes and other ornamental 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.