HS code 3903 11 00: Expansible
HS code 3903 11 00 covers expansible in chapter 39 (plastics and articles thereof). Total import duty is about 27.73% 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) | 3903 11 00 |
|---|---|
| Description | Expansible |
| Chapter | 39: Plastics and articles thereof |
| Heading | 3903 |
| Unit | kg. |
| Basic customs duty (tariff rate) | 7.5% |
| Basic customs duty charged | 7.5% |
| Social welfare surcharge | 10% of BCD |
| IGST | 18% |
| Total import duty | about 27.73% of the import value |
| DGFT import policy | Free |
| DGFT export policy | Free |
Import duty (with Budget 2026 changes)
- About ₹27,730 duty on every ₹1,00,000 of import value (CIF).
- Lower duty possible under notification 45/2025, S. No. 114 (5% BCD): Goods specified in List 7 appended to TABLE I used for the manufacture of enzyme linked immunosorbent assay kits (ELISA Kits): Provided that nothing contained i Conditions apply.
DGFT import and export policy
- Import: Free.
- Export: Free.
India's imports and exports
- India imported 2,527 tonnes in 2025-26 (up 38.3% on 2024-25) under tariff item 39031100, “Expansible polysterene”.
- India exported 9,876 tonnes in 2025-26 (up 131.5% on 2024-25) under tariff item 39031100, “Expansible polysterene”.
Chemicals under HS code 3903 11 00
Questions about HS code 3903 11 00
What is the import duty on HS code 3903 11 00 in India?
About 27.73% of the import value: basic customs duty 7.5%, social welfare surcharge 10% of BCD and IGST 18%. IGST can usually be claimed back as input tax credit.
Is the import of expansible free in India?
DGFT import policy for HS code 3903 11 00 is Free.
Can expansible be exported from India?
DGFT export policy for HS code 3903 11 00 is Free.
Which chemicals fall under HS code 3903 11 00?
Polystyrene.
Other lines under heading 3903
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.
