HS code 3506 91 10: Based on latex, phenol formaldehyde (PF) urea formaldehyde (UF) and polyvinyl alcohol (PVA)
HS code 3506 91 10 covers based on latex, phenol formaldehyde (PF) urea formaldehyde (UF) and polyvinyl alcohol (PVA) in chapter 35 (albuminoidal substances, starches, glues and enzymes). Total import duty is about 30.98% of the import value; DGFT import policy: Free.
Updated 2026-11-01 from official lists, including Budget 2026 and later customs notifications.
Key facts
| Tariff item (8-digit HS code) | 3506 91 10 |
|---|---|
| Description | Based on latex, phenol formaldehyde (PF) urea formaldehyde (UF) and polyvinyl alcohol (PVA) |
| Chapter | 35: Albuminoidal substances, starches, glues and enzymes |
| Heading | 3506 |
| Unit | kg. |
| Basic customs duty (tariff rate) | 10% |
| Basic customs duty charged | 10% |
| Social welfare surcharge | 10% of BCD |
| IGST | 18% |
| Total import duty | about 30.98% of the import value |
| DGFT import policy | Free |
| DGFT export policy | Free |
Import duty (with Budget 2026 changes)
- About ₹30,980 duty on every ₹1,00,000 of import value (CIF).
DGFT import and export policy
- Import: Free.
- Export: Free.
India's imports and exports
- India imported 844 tonnes in 2025-26 (down 17.1% on 2024-25) under tariff item 35069110, “Based on latex, phenol formaldehyde (pf), urea formaldehyde (uf) and polyvinyl”.
- India exported 5,964 tonnes in 2025-26 (up 11% on 2024-25) under tariff item 35069110, “Based on latex, phenol formaldehyde (pf), urea formaldehyde (uf) and polyvinyl”.
Questions about HS code 3506 91 10
What is the import duty on HS code 3506 91 10 in India?
About 30.98% of the import value: basic customs duty 10%, social welfare surcharge 10% of BCD and IGST 18%. IGST can usually be claimed back as input tax credit.
Is the import of based on latex, phenol formaldehyde (pf) urea formaldehyde (uf) and polyvinyl alcohol (pva) free in India?
DGFT import policy for HS code 3506 91 10 is Free.
Can based on latex, phenol formaldehyde (pf) urea formaldehyde (uf) and polyvinyl alcohol (pva) be exported from India?
DGFT export policy for HS code 3506 91 10 is Free.
Other lines under heading 3506
Sources: Customs Tariff of India (CBIC) · Notification 45/2025-Customs and Budget 2026 amendments · IGST rates, Notification 9/2025-Integrated Tax (Rate) · DGFT ITC(HS) import and export policy · CBIC Customs (ADD) notifications · Export Import Data Bank (DGCI&S). Guidance from official lists, not legal advice; confirm the classification with your customs broker.
