HS code 3909 40 20: Phenol formaldehyde resins

HS code 3909 40 20 covers phenol formaldehyde resins 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)3909 40 20
DescriptionPhenol formaldehyde resins
Chapter39: Plastics and articles thereof
Heading3909: Other
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).

DGFT import and export policy

  • Import: Free.
  • Export: Free.

India's imports and exports

  • India imported 5,905 tonnes in 2025-26 (up 57.7% on 2024-25) under tariff item 39094020, “Phenol formaldehyde resins”.
  • India exported 16,326 tonnes in 2025-26 (up 2.6% on 2024-25) under tariff item 39094020, “Phenol formaldehyde resins”.

Chemicals under HS code 3909 40 20

Phenol formaldehyde resin

Questions about HS code 3909 40 20

What is the import duty on HS code 3909 40 20 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 phenol formaldehyde resins free in India?

DGFT import policy for HS code 3909 40 20 is Free.

Can phenol formaldehyde resins be exported from India?

DGFT export policy for HS code 3909 40 20 is Free.

Which chemicals fall under HS code 3909 40 20?

Phenol formaldehyde resin.

Other lines under heading 3909

3909 10 10: Urea formaldehyde resins3909 10 90: Other3909 20 10: Melamine formaldehyde resins3909 20 90: Other3909 31 00: Poly(methylene phenyl isocyanate) (crude MDI polym3909 39 10: Poly(phenylene oxide)3909 39 90: Other3909 40 10: Cresol formaldehyde oxide3909 40 30: Alkyl phenol-formaldehyde resins3909 40 40: Ketonic resins3909 40 50: Phenoxi resins3909 40 60: Terpene phenolic resins3909 40 90: Other3909 50 00: Polyurethanes

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.