HS code 3905 99 10: Poly (vinyl pirolidone) (p alcohol)
HS code 3905 99 10 covers poly (vinyl pirolidone) (p alcohol) 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) | 3905 99 10 |
|---|---|
| Description | Poly (vinyl pirolidone) (p alcohol) |
| Chapter | 39: Plastics and articles thereof |
| Heading | 3905 |
| 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 2,608 tonnes in 2025-26 (down 22.2% on 2024-25) under tariff item 39059910, “Polyvinyl pirolidone(p alcohol)”.
- India exported 164 tonnes in 2025-26 (up 19.2% on 2024-25) under tariff item 39059910, “Polyvinyl pirolidone(p alcohol)”.
Questions about HS code 3905 99 10
What is the import duty on HS code 3905 99 10 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 poly (vinyl pirolidone) (p alcohol) free in India?
DGFT import policy for HS code 3905 99 10 is Free.
Can poly (vinyl pirolidone) (p alcohol) be exported from India?
DGFT export policy for HS code 3905 99 10 is Free.
Other lines under heading 3905
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.
