HS code 3915 90 90: Other
HS code 3915 90 90 covers other in chapter 39 (plastics and articles thereof). Total import duty is about 5% of the import value; DGFT import policy: Restricted.
Updated 2026-11-01 from official lists, including Budget 2026 and later customs notifications.
Key facts
| Tariff item (8-digit HS code) | 3915 90 90 |
|---|---|
| Description | Other |
| Chapter | 39: Plastics and articles thereof |
| Heading | 3915 |
| Unit | kg. |
| Basic customs duty (tariff rate) | 7.5% |
| Basic customs duty charged | Nil |
| Social welfare surcharge | 10% of BCD |
| IGST | 5% |
| Total import duty | about 5% of the import value |
| DGFT import policy | Restricted |
| DGFT export policy | Free |
Import duty (with Budget 2026 changes)
- About ₹5,000 duty on every ₹1,00,000 of import value (CIF).
- Includes the reduced rate of notification 45/2025-Customs, S. No. 181 (as amended).
- Lower duty possible under notification 45/2025, S. No. 106 (Nil BCD): The following goods, namely: - (i) Goods specified in List 5 appended to TABLE I, for the manufacture of telecommunication grade optical fibres or optical fibre Conditions apply.
- Lower duty possible under notification 45/2025, S. No. 142 (Nil BCD): The goods specified in List 10 appended to TABLE I, when imported by bona fide exporters for use in the manufacture of textile or leather garments, for export: Conditions apply.
- Lower duty possible under notification 45/2025, S. No. 144 (Nil BCD): The following goods, for the manufacture of orthopedic implants falling under sub-heading 9021 10, or other artificial parts of the body falling under sub-headi Conditions apply.
- Lower duty possible under notification 45/2025, S. No. 265 (5% BCD): Parts and components (other than old and used) for use in manufacturing of textile machineries (falling under tariff headings 8444, 8445, 8446, 8447, 8448, 8449 Conditions apply.
- Lower duty possible under notification 45/2025, S. No. 292 (Nil BCD): (i) Parts, components and accessories for manufacture of Digital Video Recorder (DVR)/ Network Video Recorder (NVR) falling under 8521 90 90, other than the fol Conditions apply.
DGFT import and export policy
- Import: Restricted.
- Export: Free.
India's imports and exports
- India imported 3,103 tonnes in 2025-26 (down 30.3% on 2024-25) under tariff item 39159090, “Waste parings and scrap of othr plastic nes”.
- India exported 1,255 tonnes in 2025-26 (down 22.8% on 2024-25) under tariff item 39159090, “Waste parings and scrap of othr plastic nes”.
Questions about HS code 3915 90 90
What is the import duty on HS code 3915 90 90 in India?
About 5% of the import value: basic customs duty Nil, social welfare surcharge 10% of BCD and IGST 5%. IGST can usually be claimed back as input tax credit.
Is the import of other free in India?
DGFT import policy for HS code 3915 90 90 is Restricted, so check the conditions before you import.
Can other be exported from India?
DGFT export policy for HS code 3915 90 90 is Free.
Other lines under heading 3915
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.
