Skip to content

Chapter 39

Plastics and articles thereof

268 tariff codes

3901.10

Polyethylene having a specific gravity of less than 0.94

Free
3901.20

Polyethylene having a specific gravity of 0.94 or more

Free
3901.30

Ethylene-vinyl acetate copolymers

Free
3901.40

Ethylene-alpha-olefin copolymers, having a specific gravity of less than 0.94

Free
3901.90

Other

Free
3902.10

Polypropylene

Free
3902.20

Polyisobutylene

Free
3902.30

Propylene copolymers

Free
3902.90

Other

Free
3903.11

Expansible

Free
3903.19

Other

Free
3903.20

Styrene-acrylonitrile (SAN) copolymers

Free
3903.30

Acrylonitrile-butadiene-styrene(ABS) copolymers

Free
3903.90

Other :

Free
3903.90.10

Water based homopolymers and copolymers

15%
3903.90.90

Other

Free
3904.10

Poly(vinyl chloride), not mixed with any other substances

Free
3904.21

Non-plasticised

Free
3904.22

Plasticised

Free
3904.30

Vinyl chloride-vinyl acetate copolymers

Free
3904.40

Other vinyl chloride copolymers

Free
3904.50

Vinylidene chloride polymers

Free
3904.61

Polytetrafluoroethylene

Free
3904.69

Other

Free
3904.90

Other

Free
3905.12

In aqueous dispersion

15%
3905.19

Other

Free
3905.21

In aqueous dispersion

15%
3905.29

Other

Free
3905.30

Poly(vinyl alcohol), whether or not containing unhydrolysed acetate groups

Free
3905.91

Copolymers

Free
3905.99

Other

Free
3906.10

Poly(methyl methacrylate) :

Free
3906.10.10

In aqueous dispersion or solution

15%
3906.10.90

Other

Free
3906.90

Other :

Free
3906.90.10

In aqueous dispersion or solution

15%
3906.90.90

Other

Free
3907.10

Polyacetals

Free
3907.21

Bis(polyoxyethylene) methylphosphonate

Free
3907.29

Other

Free
3907.30

Epoxide resins

Free
3907.40

Polycarbonates

Free
3907.50

Alkyd resins :

Free
3907.50.10

Alkyd resins without solvents

Free
3907.50.90

Other

Free
3907.61

Having a viscosity number of 78 ml/g or higher

Free
3907.69

Other

Free
3907.70

Poly(lactic acid)

Free
3907.91

Unsaturated

Free
3907.99

Other

Free
3908.10

Polyamide-6, -11, -12, -6,6, -6,9, -6,10 or - 6,12

Free
3908.90

Other

Free
3909.10

Urea resins; thiourea resins

Free
3909.20

Melamine resins

Free
3909.31

Poly (methylene phenyl isocyanate) (crude MDI, polymeric MDI )

Free
3909.39

Other

Free
3909.40

Phenolic resins

Free
3909.50

Polyurethanes

Free
3910.00

Silicones in primary forms.

Free
3911.10

Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes

Free
3911.20

Poly(1,3-phenylene methylphosphonate)

Free
3911.90

Other

Free
3912.11

Non-plasticised

Free
3912.12

Plasticised

Free
3912.20

Cellulose nitrates (including collodions)

Free
3912.31

Carboxymethylcellulose and its salts

Free
3912.39

Other

Free
3912.90

Other

Free
3913.10

Alginic acid, its salts and esters

Free
3913.90

Other

Free
3914.00

Ion-exchangers based on polymers of headings 39.01 to 39.13, in primary forms.

Free
3915.10

Of polymers of ethylene

Free
3915.20

Of polymers of styrene

Free
3915.30

Of polymers of vinyl chloride

Free
3915.90

Of other plastics

Free
3916.10

Of polymers of ethylene

15%
3916.20

Of polymers of vinyl chloride

15%
3916.90

Of other plastics

15%
3917.10

Artificial guts (sausage casings) of hardened protein or of cellulosic materials

Free
3917.21

Of polymers of ethylene

20%
3917.22

Of polymers of propylene :

Free
3917.22.10

Tubes of polymers of propylene of a length not exceeding 150 mm and having an inner diameter not exceeding 2.2 mm and outer diameter not exceeding 3.2 mm

15%
3917.22.90

Other

20%
3917.23

Of polymers of vinyl chloride

20%
3917.29

Of other plastics :

Free
3917.29.10

Of polyester resin, glass fiber, and mineral reinforcing agents, of a kind used for hydropower pipelines

20%
3917.29.90

Other

20%
3917.31

Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 MPa

Free
3917.31.10

Intended for transfer of liquefied petroleum gas

Free
3917.31.90

Other

Free
3917.32

Other, not reinforced or otherwise combined with other materials, without fittings (Single-use Drinking Strwas only)

15%
3917.33

Other, not reinforced or otherwise combined with other materials, with fittings

15%
3917.39

Other

Free
3917.39.10

Intended for transfer of liquefied petroleum gas

15%
3917.39.90

Other

15%
3917.40

Fittings :

Free
3917.40.10

Of polyester resin, glass fiber, and mineral reinforcing agents, of a kind used for hydropower pipelines

20%
3917.40.90

Other

20%
3918.10

Of polymers of vinyl chloride

20%
3918.90

Of other plastics

20%
3919.10

In rolls of a width not exceeding 20 cm

20%
3919.90

Other :

Free
3919.90.10

Solar controlled safety window film in rolls of a width not exceeding 184cm for use on glazed windows, doors or other partition with glass

Free
3919.90.90

Other

20%
3920.10

Of polymers of ethylene :

Free
3920.10.10

Metallised, unprinted and un-laminated

Free
3920.10.20

Not metalized, of a width exceeding 110 mm but not exceeding 230 mm, of a kind used in manufacturing of napkins, sanitary towels

20%
3920.10.90

Other

20%
3920.20

Of polymers of propylene :

Free
3920.20.10

Unprinted and un-laminated, whether or not metallised

Free
3920.20.20

Strapping tapes

20%
3920.20.90

Other

20%
3920.30

Of polymers of styrene :

Free
3920.30.10

Of a thickness not exceeding 2 mm

20%
3920.30.20

Metallised

20%
3920.30.90

Other

20%
3920.43

Containing by weight not less than 6% of plasticisers :

Free
3920.43.10

Unprinted and un-laminated, whether or not metallised, of a thickness not exceeding 0.30 mm

Free
3920.43.20

Other unprinted metallised

Free
3920.43.30

Printed sheets for manufacture of floor coverings, whether or not laminated with plastics, of a total thickness not exceeding 0.15 mm, and a width not less than 72 inches.

20%
3920.43.90

Other

20%
3920.49

Other :

Free
3920.49.10

Shrink wrap film

20%
3920.49.20

Film of a thickness not exceeding 0.35 mm and certified by Scretary, Ministry of Health as having been imported for packaging of pharmaceuticals

20%
3920.49.30

Hi-barrier liner imported for the manufacture of bags for export of desiccated coconut

20%
3920.49.40

Shrink foil imported for packing of rubber for export

20%
3920.49.50

Unprinted and un-laminated, whether or not metallised

Free
3920.49.90

Other

20%
3920.51

Of poly(methyl methacrylate) :

Free
3920.51.10

Metallised

20%
3920.51.90

Other :

Free
3920.51.91

Of which thickness not less than 100mm

Free
3920.51.99

Other

20%
3920.59

Other :

Free
3920.59.10

Unprinted and un-laminated, whether or not metallised

Free
3920.59.90

Other

20%
3920.61

Of polycarbonates :

Free
3920.61.10

Unprinted

20%
3920.61.20

Metallised

20%
3920.61.90

Other

20%
3920.62

Of poly(ethylene terephthalate) :

Free
3920.62.10

Unprinted and un-laminated, whether or not metallised

Free
3920.62.90

Other

20%
3920.63

Of unsaturated polyesters :

Free
3920.63.11

Of bio- degradable and compostable plastic approved by the Central Environment Authority and the SLSI

Free
3920.63.19

Other

Free
3920.63.90

Other :

Free
3920.63.91

Of bio- degradable and compostable plastic approved by the Central Environment Authority and the SLSI

15%
3920.63.99

Other

20%
3920.69

Of other polyesters :

Free
3920.69.10

Unprinted and un-laminated, whether or not metallised :

Free
3920.69.11

Of bio- degradable and compostable plastic approved by the Central Environment Authority and the SLSI

Free
3920.69.19

Other

Free
3920.69.90

Other :

Free
3920.69.91

Of bio- degradable and compostable plastic approved by the Central Environment Authority and the SLSI

20%
3920.69.99

Other

20%
3920.71

Of regenerated cellulose :

Free
3920.71.10

Printed

20%
3920.71.90

Other

20%
3920.73

Of cellulose acetate

20%
3920.79

Of other cellulose derivatives:

Free
3920.79.10

Of cellulose nitrates plasticised

20%
3920.79.20

Metallised

20%
3920.79.90

Other

20%
3920.91

Of poly(vinyl butyral) :

Free
3920.91.10

Metallised

15%
3920.91.90

Other

20%
3920.92

Of polyamides :

Free
3920.92.10

Unprinted and un-laminated, whether or not metallised

Free
3920.92.90

Other

20%
3920.93

Of amino-resins

20%
3920.94

Of phenolic resins

20%
3920.99

Of other plastics :

Free
3920.99.10

Of silicone

20%
3920.99.20

Of hardened proteins

20%
3920.99.30

Metallised

20%
3920.99.90

Other

20%
3921.11

Of polymers of styrene :

Free
3921.11.10

Of polystyrene not exceeding 2 mm in thickness

20%
3921.11.90

Other

20%
3921.12

Of polymers of vinyl chloride

Free
3921.12.10

"Artificial leather cloth" consisting of plates, sheets and strip of cellular plastics combined with textile fabrics, felt or nonwovens, where the textile is present merely for reinforcing purposes

20% or RS.14 0/= per kg
3921.12.90

Other

20% or Rs.60/ = per kg
3921.13

Of polyurethanes :

Free
3921.13.10

"Artificial leather cloth" consisting of plates, sheets and strip of cellular plastics combined with textile fabrics, felt or nonwovens, where the textile is present merely for reinforcing purposes

Free
3921.13.90

Other

20%
3921.14

Of regenerated cellulose :

Free
3921.14.10

Printed

20%
3921.14.90

Other

20%
3921.19

Of other plastics :

Free
3921.19.10

Of phenoplasts

20%
3921.19.20

Of aminoplasts

20%
3921.19.30

Of silicone

20%
3921.19.40

Of polyamides

20%
3921.19.50

Of copolymers of vinyl chloride and vinyl acetate

20%
3921.19.90

Other

20%
3921.90

Other :

Free
3921.90.11

Aluminium foil backed polyethylene foil of a thickness exceeding 200µ and a width not exceeding 20cm, in reels, of which the PE surface is printed with the logo and/or the trade name of the product, for forming into flexible tubing for packing of consumables (for e.g. toothpaste, etc.)

20%
3921.90.12

Polyethylene porous sheets with printed mark "Separator Only for Battery" backed with thin layer of fiber glass sheet

Free
3921.90.13

Polyethylene porous sheets with printed mark "Separator Only for Battery"

Free
3921.90.19

Other

20%
3921.90.90

Other

Free
3922.10

Baths, shower-baths, sinks and wash- basins

20%
3922.20

Lavatory seats and covers

20%
3922.90

Other :

Free
3922.90.10

Waterless unrinals using ‘Key Valves’

Free
3922.90.90

Other

20%
3923.10

Boxes, cases, crates and similar articles :

Free
3923.10.10

Containers imported for the packing of gems and jewellery

Free
3923.10.20

Plastic cages for the transport of live poultry

Free
3923.10.30

Plastic crates of a kind used for the transport of fruits and vegetables

20%
3923.10.40

Polystyrene Boxes, Disposable

20%
3923.10.50

Of bio- degradable and compostable plastic approved by the Central Environment Authority and the SLSI

20%
3923.10.90

Other

20%
3923.21

Of polymers of ethylene :

Free
3923.21.10

Made of sheeting with thickness of 40 microns and below

20%
3923.21.20

Other, heat shrinkable bags, printed for packing of poultry products

Free
3923.21.90

Other

20%
3923.29

Of other plastics :

Free
3923.29.10

Made of sheeting with thickness of 40 microns and below

20%
3923.29.20

Other, heat shrinkable bags, printed for packing of poultry products

Free
3923.29.30

Of bio- degradable and compostable plastic approved by the Central Environment Authority and the SLSI

20%
3923.29.90

Other

20%
3923.30

Carboys, bottles, flasks and similar articles:

Free
3923.30.10

Bottles blanks for blowing up in to bottles

20%
3923.30.20

Bottles of a capacity not exceeding 300 ml

20%
3923.30.90

Other

20%
3923.40

Spools, cops, bobbins and similar supports

Free
3923.50

Stoppers, lids, caps and other closures :

Free
3923.50.10

Pre-formed shrink capsules

20%
3923.50.90

Other

20%
3923.90

Other

Free
3923.90.10

Collapsible tubes with pre-formed shoulder and ready for filling with tooth- pastes , as identifiable from printing, with or without cap/ closure

15%
3923.90.20

Capsules used in the manufacture of pharmaceuticals or cosmetic products

Free
3923.90.30

Pallets

20%
3923.90.90

Other

15%
3924.10

Tableware and kitchenware :

Free
3924.10.10

Of bio- degradable and compostable plastic approved by the Central Environment Authority and the SLSI

20% or Rs.75/ = per kg
3924.10.90

Of other plastics

20% or Rs.75/ = per kg
3924.90

Other :

Free
3924.90.10

Teats for feeding bottles

20%
3924.90.20

Water bottles not more than 1 L, equipped with micro filters for the absorption of heavy metals, micro- organisms and chemicals

Free
3924.90.90

Other

20% or Rs.75/ = per kg
3925.10

Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 l

20%
3925.20

Doors, windows and their frames and thresholds for doors

20%
3925.30

Shutters, blinds (including Venetian blinds) and similar articles and parts thereof

20%
3925.90

Other

20%
3926.10

Office or school supplies :

Free
3926.10.10

Electronic duplicator stencils

20%
3926.10.90

Other

20%
3926.20

Articles of apparel and clothing accessories (including gloves, mittens and mitts) :

Free
3926.20.10

Life jackets

20%
3926.20.20

Gloves

20%
3926.20.90

Other

20%
3926.30

Fittings for furniture, coachwork or the like

20%
3926.40

Statuettes and other ornamental articles

20% or Rs 80/= per Kg
3926.90

Other :

Free
3926.90.10

Rawl Plugs

Free
3926.90.20

Colostomy and urinary bags

Free
3926.90.30

Incubator trays, automatic water drinkers and feeding troughs for the poultry industry

Free
3926.90.40

Being parts of textile machinery of headings 84.44 to 84.48

Free
3926.90.50

Being parts of agricultural, dairy and poultry machinery and equipment

Free
3926.90.60

Handles for toothbrushes

15%
3926.90.70

Plastic beads

Free
3926.90.80

Hardened gelatin capsules

Free
3926.90.91

Paddy Planting Trays

20% or Rs.40/ = per kg
3926.90.99

Other

20%