HS code 3904 22 00: Plasticised
HS code 3904 22 00 covers plasticised in chapter 39 (plastics and articles thereof). Total import duty is about 27.73% of the import value.
Updated 2026-11-01 from official lists, including Budget 2026 and later customs notifications.
Key facts
| Tariff item (8-digit HS code) | 3904 22 00 |
|---|---|
| Description | Plasticised |
| Chapter | 39: Plastics and articles thereof |
| Heading | 3904: Other poly (vinyl chloride) mixed with other substances |
| 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 export policy | Free |
Import duty (with Budget 2026 changes)
- About ₹27,730 duty on every ₹1,00,000 of import value (CIF).
- Basic customs duty 7.5% is the tariff rate set by the Finance Act 2026 (Budget 2026), from 1 May 2026.
DGFT import and export policy
- Export: Free.
India's imports and exports
- India imported 12,962 tonnes in 2025-26 (down 13.8% on 2024-25) under tariff item 39042200, “Other poly (vinyl choride), mixed with other substances -- plasticised”.
- India exported 33,572 tonnes in 2025-26 (up 34.3% on 2024-25) under tariff item 39042200, “Other poly (vinyl choride), mixed with other substances -- plasticised”.
Questions about HS code 3904 22 00
What is the import duty on HS code 3904 22 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.
Can plasticised be exported from India?
DGFT export policy for HS code 3904 22 00 is Free.
Other lines under heading 3904
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.
