HS code 3923 10 20: Watch-box, jewellery box and similar containers of plastics

HS code 3923 10 20 covers watch-box, jewellery box and similar containers of plastics 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)3923 10 20
DescriptionWatch-box, jewellery box and similar containers of plastics
Chapter39: Plastics and articles thereof
Heading3923
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 340 tonnes in 2025-26 (down 46.2% on 2024-25) under tariff item 39231020, “Watchbox jewellery box and similar container of plastics”.
  • India exported 139 tonnes in 2025-26 (down 21.5% on 2024-25) under tariff item 39231020, “Watchbox jewellery box and similar container of plastics”.

Questions about HS code 3923 10 20

What is the import duty on HS code 3923 10 20 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 watch-box, jewellery box and similar containers of plastics free in India?

DGFT import policy for HS code 3923 10 20 is Free.

Can watch-box, jewellery box and similar containers of plastics be exported from India?

DGFT export policy for HS code 3923 10 20 is Free.

Other lines under heading 3923

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.