HS code 3903 30 00: Acrylonitrile-butadine-styrene (ABS) copolymers
HS code 3903 30 00 covers acrylonitrile-butadine-styrene (ABS) copolymers 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 30 00 |
|---|---|
| Description | Acrylonitrile-butadine-styrene (ABS) copolymers |
| 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).
DGFT import and export policy
- Import: Free.
- Export: Free.
India's imports and exports
- India imported 166,488 tonnes in 2025-26 (up 6.3% on 2024-25) under tariff item 39033000, “Acrylonitrile-butadiene styrene copolymrs”.
- India exported 549 tonnes in 2025-26 (down 40.8% on 2024-25) under tariff item 39033000, “Acrylonitrile-butadiene styrene copolymrs”.
Questions about HS code 3903 30 00
What is the import duty on HS code 3903 30 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 acrylonitrile-butadine-styrene (abs) copolymers free in India?
DGFT import policy for HS code 3903 30 00 is Free.
Can acrylonitrile-butadine-styrene (abs) copolymers be exported from India?
DGFT export policy for HS code 3903 30 00 is Free.
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.
