HS code 3908 10 71: Flake (chip)

HS code 3908 10 71 covers flake (chip) in chapter 39 (plastics and articles thereof). Total import duty is about 30.98% of the import value; DGFT import policy: Free.

Total import dutyabout 30.98%
Basic customs duty10%
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)3908 10 71
DescriptionFlake (chip)
Chapter39: Plastics and articles thereof
Heading3908: 6,12
Unitkg.
Basic customs duty (tariff rate)10%
Basic customs duty charged10%
Social welfare surcharge10% of BCD
IGST18%
Total import dutyabout 30.98% of the import value
DGFT import policyFree
DGFT export policyFree

Import duty (with Budget 2026 changes)

  • About ₹30,980 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 494 tonnes in 2025-26 (up 22.3% on 2024-25) under tariff item 39081071, “Flake (chip)”.

Questions about HS code 3908 10 71

What is the import duty on HS code 3908 10 71 in India?

About 30.98% of the import value: basic customs duty 10%, social welfare surcharge 10% of BCD and IGST 18%. IGST can usually be claimed back as input tax credit.

Is the import of flake (chip) free in India?

DGFT import policy for HS code 3908 10 71 is Free.

Can flake (chip) be exported from India?

DGFT export policy for HS code 3908 10 71 is Free.

Other lines under heading 3908

3908 10 11: Flake (chip)3908 10 19: Other primary form3908 10 21: Flake (chip)3908 10 29: Other primary form3908 10 31: Flake (chip)3908 10 39: Other primary form3908 10 41: Flake(chip)3908 10 49: Other primary form3908 10 51: Flake (chip)3908 10 59: Other primary form3908 10 61: Flake (chip)3908 10 69: Other primary form3908 10 79: Other primary form3908 90 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.