HS code 3922 20 00: Lavatory seats and covers

HS code 3922 20 00 covers lavatory seats and covers in chapter 39 (plastics and articles thereof). Total import duty is about 37.47% of the import value; DGFT import policy: Free.

Total import dutyabout 37.47%
Basic customs duty15%
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)3922 20 00
DescriptionLavatory seats and covers
Chapter39: Plastics and articles thereof
Heading3922
Unitkg.
Basic customs duty (tariff rate)15%
Basic customs duty charged15%
Social welfare surcharge10% of BCD
IGST18%
Total import dutyabout 37.47% of the import value
DGFT import policyFree
DGFT export policyFree

Import duty (with Budget 2026 changes)

  • About ₹37,470 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 2,148 tonnes in 2025-26 (down 11% on 2024-25) under tariff item 39222000, “Lavatory seats and covers”.
  • India exported 1,369 tonnes in 2025-26 (up 8.8% on 2024-25) under tariff item 39222000, “Lavatory seats and covers”.

Questions about HS code 3922 20 00

What is the import duty on HS code 3922 20 00 in India?

About 37.47% of the import value: basic customs duty 15%, social welfare surcharge 10% of BCD and IGST 18%. IGST can usually be claimed back as input tax credit.

Is the import of lavatory seats and covers free in India?

DGFT import policy for HS code 3922 20 00 is Free.

Can lavatory seats and covers be exported from India?

DGFT export policy for HS code 3922 20 00 is Free.

Other lines under heading 3922

3922 10 00: Baths, shower-baths, sinks and wash basins3922 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.