HS code 3923 50 10: Caps and closures for bottles
HS code 3923 50 10 covers caps and closures for bottles in chapter 39 (plastics and articles thereof). Total import duty is about 37.47% of the import value; DGFT import policy: Free.
Updated 2026-11-01 from official lists, including Budget 2026 and later customs notifications.
Key facts
| Tariff item (8-digit HS code) | 3923 50 10 |
|---|---|
| Description | Caps and closures for bottles |
| Chapter | 39: Plastics and articles thereof |
| Heading | 3923 |
| Unit | kg. |
| Basic customs duty (tariff rate) | 15% |
| Basic customs duty charged | 15% |
| Social welfare surcharge | 10% of BCD |
| IGST | 18% |
| Total import duty | about 37.47% of the import value |
| DGFT import policy | Free |
| DGFT export policy | Free |
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 2,976 tonnes in 2025-26 (up 5.9% on 2024-25) under tariff item 39235010, “Caps and closures for bottles”.
- India exported 16,067 tonnes in 2025-26 (up 0.3% on 2024-25) under tariff item 39235010, “Caps and closures for bottles”.
Questions about HS code 3923 50 10
What is the import duty on HS code 3923 50 10 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 caps and closures for bottles free in India?
DGFT import policy for HS code 3923 50 10 is Free.
Can caps and closures for bottles be exported from India?
DGFT export policy for HS code 3923 50 10 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.
