HS code 3907 61 10: PET flake (chip)

HS code 3907 61 10 covers pET flake (chip) in chapter 39 (plastics and articles thereof). Total import duty is about 27.73% of the import value; DGFT import policy: Prohibited.

Total import dutyabout 27.73%
Basic customs duty7.5%
IGST18%
Import policyProhibited
Export policyFree
Anti-dumping1 measure

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

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Key facts

Tariff item (8-digit HS code)3907 61 10
DescriptionPET flake (chip)
Chapter39: Plastics and articles thereof
Heading3907: Having a viscosity number of 78 ml/g or higher
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 policyProhibited
DGFT export policyFree

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: Prohibited. 70% of the capacity in the previous year. (e.g. production of 2021-22 to be considered for 2022- 23 permissions). ii. The imports for the year 2022-23 should be restricted to 20% of the production in the year 2021-22 and
  • Export: Free.

Anti-dumping duties

  • PET resin (intrinsic viscosity 0.72 dl/g or more): anti-dumping duty on imports from China PR (notification 12/2026 (sunset review of 18/2021)-Customs (ADD), until Jun 2031).

India's imports and exports

  • India imported 3,727 tonnes in 2025-26 (up 12% on 2024-25) under tariff item 39076110, “Pet flake (chip)”.
  • India exported 4,828 tonnes in 2025-26 (up 15.3% on 2024-25) under tariff item 39076110, “Pet flake (chip)”.

Chemicals under HS code 3907 61 10

Polyethylene terephthalate

Questions about HS code 3907 61 10

What is the import duty on HS code 3907 61 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 pet flake (chip) free in India?

DGFT import policy for HS code 3907 61 10 is Prohibited, so check the conditions before you import.

Can pet flake (chip) be exported from India?

DGFT export policy for HS code 3907 61 10 is Free.

Is there anti-dumping duty on HS code 3907 61 10?

Yes, on PET resin (intrinsic viscosity 0.72 dl/g or more) from China PR.

Which chemicals fall under HS code 3907 61 10?

Polyethylene terephthalate.

Other lines under heading 3907

3907 10 00: Polyacetals3907 21 00: Bis(polyoxyethylene) methylphosphonate3907 29 10: Poly(ether alcohols)3907 29 90: Other3907 30 10: Epoxy resins3907 30 90: Other3907 40 00: Polycarbonates3907 50 00: Alkyd resins3907 61 90: Other primary form3907 69 30: PET flake (chip)3907 69 90: Other primary form3907 70 00: Poly (Lactic Acid)3907 91 10: Maleic resins3907 91 20: Polyester or contract resins3907 91 30: Fumeric resins3907 91 40: Diallylphthalate resins3907 91 50: Poly (butylene terepthalate)3907 91 90: Other3907 99 00: 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.