Subheading · Chapter 39 · Section VII, Plastics and articles thereof
HS 3926 40Statuettes and other ornamental articles
Plastics and articles thereof › Other articles of plastics and articles of other materials of headings 3901 to 3914
- Customs duty
- 15%
- 13 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%
- On Indian goods
Codes under this subheading
13 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 |
|---|---|---|---|---|
| 3926 40 11 | Of polyurethane foam | 15% | 0%, 5% or 18% | kg |
| 3926 40 19 | Other | 15% | 0%, 5% or 18% | kg |
| 3926 40 21 | Of polyurethane foam | 15% | 0%, 5% or 18% | kg |
| 3926 40 29 | Other | 15% | 0%, 5% or 18% | kg |
| 3926 40 31 | Of polyurethane foam | 15% | 0%, 5% or 18% | kg |
| 3926 40 39 | Other | 15% | 0%, 5% or 18% | kg |
| 3926 40 41 | Of polyurethane foam | 15% | 0%, 5% or 18% | kg |
| 3926 40 49 | Other | 15% | 0%, 5% or 18% | kg |
| 3926 40 51 | Of polyurethane foam | 15% | 0%, 5% or 18% | kg |
| 3926 40 59 | Other | 15% | 0%, 5% or 18% | kg |
| 3926 40 60 | Sequine | 15% | 0%, 5% or 18% | kg |
| 3926 40 91 | Of polyurethane foam | 15% | 0%, 5% or 18% | kg |
| 3926 40 99 | Other | 15% | 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 13 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. 3 earlier measures have ended.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 13 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
| Notification | Goods | Rate |
|---|---|---|
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 119 | Plastic bangles | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 265 | Feeding bottles, Plastic beads | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 127 | Other 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. 319 | Paper Sacks/Bags and bio-degradable bags | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0%, 12% or 18% | 2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0%, 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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 3926 | Other articles of plastics and articles of other materials of headings 3901 to 3914 | — | — |
| 392601 | Articles made of Poly-carbonate with Metallic/Non-metallic components | 1.2% | — |
| 392602 | Industrial Laminates (Paper based/fabric based electrical/ mechanical) | 1.2% | — |
| 392603 | Belts (with or without an extra buckle) and bandoliers whether or not in combination with leather and/or textile material | 4% | Rs. 80.3 per Piece |
| 392699 | 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: 13 tariff items
What buyers pay abroad: import duty in the US, UK, EU and Australia for 3926 40, and China's below.
China: the same goods (3926 40)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 3926 40. 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 |
|---|---|---|---|---|---|---|
| 3926.40.00.00 | Statuettes 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 origin | 6.5% | 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
3926.40.00Statuettes and other ornamental articles, of plastics
3926.40.00.00Statuettes and other ornamental articles, of plastics塑料制小雕塑品及其他装饰品
- Unit
- kg
- MFN import duty
- 6.5%
- Provisional import duty
- None
- General import duty
- 100%
- 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
- 4%
- New Zealand
- 0%
- Peru
- 0%
- Costa Rica
- 0%
- Switzerland
- 0%
- Iceland
- 0%
- Australia
- 0%
- South Korea
- 0%
- Georgia
- 0%
- Mauritius
- 0%
- Maldives
- 0%
- Cambodia
- 0%
- Nicaragua
- 0%
- Ecuador
- 0%
- Serbia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
- Asia-Pacific (APTA)
- 4.2%
RCEP rates
- Australia
- 0%
- Brunei
- 0%
- Cambodia
- 0%
- South Korea
- 5%
- Laos
- 0%
- Malaysia
- 0%
- New Zealand
- 0%
- Singapore
- 0%
- Thailand
- 0%
- Vietnam
- 0%
- Japan
- 5.5%
- Indonesia
- 0%
- Philippines
- 0%
- Myanmar
- 0%
CIQ codes
- 3926400000999Statuettes and other ornamental articles, of plastics塑料制小雕塑品及其他装饰品
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.