HS code 3912 90 20: Viscose sponge

HS code 3912 90 20 covers viscose sponge 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.

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Key facts

Tariff item (8-digit HS code)3912 90 20
DescriptionViscose sponge
Chapter39: Plastics and articles thereof
Heading3912
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 20 tonnes in 2025-26 (down 11% on 2024-25) under tariff item 39129020, “Viscose sponge”.

Questions about HS code 3912 90 20

What is the import duty on HS code 3912 90 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 viscose sponge free in India?

DGFT import policy for HS code 3912 90 20 is Free.

Can viscose sponge be exported from India?

DGFT export policy for HS code 3912 90 20 is Free.

Other lines under heading 3912

3912 11 10: Cellulose acetate flakes3912 11 20: Cellulose acetate moulding powder3912 11 30: Cellulose acetobutyrate moulding powder3912 11 40: Cellulose nitrate, dynamic grade3912 11 90: Other3912 12 10: Cellulose acetate flakes3912 12 20: Cellulose acetate moulding powder3912 12 30: Cellulose acetobutyrate moulding powder3912 12 90: Other3912 20 11: Moulding powders3912 20 19: Other3912 20 21: Moulding powders3912 20 29: Other3912 31 00: Carboxymethyl cellulose and its salts3912 39 11: Ethylcellulose3912 39 12: Methylcellulose3912 39 19: Other cellulose ethers3912 39 21: Ethyl cellulose3912 39 22: Methyl cellulose3912 39 29: Other cellulose ether

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.