HS code 3904 40 00: Other vinyl chloride copolymers

HS code 3904 40 00 covers other vinyl chloride copolymers in chapter 39 (plastics and articles thereof). Total import duty is about 27.73% of the import value; DGFT import policy: Free.

Total import dutyabout 27.73%
Basic customs duty7.5%
IGST18%
Import policyFree
Export policyFree
Anti-dumpingNone found

Updated 2026-11-01 from official lists, including Budget 2026 and later customs notifications.

Check a chemical on this line Check a whole list

Key facts

Tariff item (8-digit HS code)3904 40 00
DescriptionOther vinyl chloride copolymers
Chapter39: Plastics and articles thereof
Heading3904
Unitkg.
Basic customs duty (tariff rate)7.5%
Basic customs duty charged7.5%
Social welfare surcharge10% of BCD
IGST18%
Total import dutyabout 27.73% of the import value
DGFT import policyFree
DGFT export policyFree

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

  • Import: Free.
  • Export: Free.

India's imports and exports

  • India imported 2,588 tonnes in 2025-26 (down 15.5% on 2024-25) under tariff item 39044000, “Other vinyl chloride copolymers”.
  • India exported 129 tonnes in 2025-26 (up 151.9% on 2024-25) under tariff item 39044000, “Other vinyl chloride copolymers”.

Questions about HS code 3904 40 00

What is the import duty on HS code 3904 40 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 other vinyl chloride copolymers free in India?

DGFT import policy for HS code 3904 40 00 is Free.

Can other vinyl chloride copolymers be exported from India?

DGFT export policy for HS code 3904 40 00 is Free.

Other lines under heading 3904

3904 10 10: Emulsion grade PVC resin / PVC Paste resin/ PVC di3904 10 20: Suspension grade PVC resin3904 10 90: Poly (vinyl chloride), not mixed with any other su3904 21 00: Non-plasticised3904 22 00: Plasticised3904 30 10: Poly (vinyl derivatives)3904 30 90: Other poly (vinyl chloride) mixed with other subst3904 50 10: Copolymer of vinylidene chloride with a crylonitri3904 50 90: Vinylidene chloride polymers: other3904 61 00: Polytetrafluroethylene3904 69 10: Poly (vinyl fluoride), in one of the forms mention3904 69 90: Vinylidene chloride polymers: other3904 90 10: Chlorinated poly vinyl chloride (CPVC) resin3904 90 90: Other

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.