Indian ITC-HS · Tariff Item (8-digit)

HSN / HS Code 39232100

39232100
18% IGSTSchedule II

- Of polymers of ethylene

Back to HSN Code Finder
Source: CBIC Part II Import Tariff, chapter-wise PDFs·Indian Customs Tariff — First Schedule (as on 30.06.2024, CBIC)

Effective import duty stack

Live values from India's ICEGATE customs calculator, computed on an assessable value of ₹100.

Unitkg.
BCD

Basic Customs Duty — the headline tariff rate from the First Schedule.

15%₹15.00
AIDC

Agriculture Infrastructure & Development Cess — calculated on BCD.

15%₹2.25
SWS

Social Welfare Surcharge — calculated on (BCD + AIDC).

10%₹1.73
IGST

Integrated Goods and Services Tax — on (CIF + BCD + AIDC + SWS).

18%₹21.42Notif. 045/2025-I229
Total Duty40.39%₹40.39 per ₹100 of CIF
How it's calculated

For an assessable value of ₹100:

  1. BCD = AV × 15% = ₹15.00
  2. AIDC = BCD × 15% = ₹2.25
  3. SWS = (BCD + AIDC) × 10% = ₹1.73(exemption notifications exist for this code; verify eligibility)
  4. IGST = (AV + BCD + AIDC + SWS) × 18% = ₹21.42
  5. Total Duty = BCD + AIDC + SWS + IGST = ₹40.39 (40.39%)

Notifications and exemptions can lower the effective rate for specific goods or FTA partner countries. Cross-check against the latest CBIC circulars before filing.

FTA preferential rates

Basic Customs Duty (BCD) under each Free Trade Agreement India is party to. Sourced from ITC's Market Access Map (MACMAP, 2025). Other duties (AIDC, SWS, IGST, Cess) typically still apply on top — see the Effective duty stack above for those.

Best rate0%via Nepal(−15 pp vs MFN)
MFN (no FTA)
15%
baseline
NepalBest
0%
−15 pp vs MFN
SAFTA (LDC) countries
0%
−15 pp vs MFN
ASEAN countries
5%
−10 pp vs MFN
Malaysia
5%
−10 pp vs MFN
Philippines
5%
−10 pp vs MFN
Singapore
5%
−10 pp vs MFN
Least Developed Countries
7.5%
−7.5 pp vs MFN
Mauritius
9%
−6 pp vs MFN
Source: ITC MACMAP · 2025 · Eligibility depends on Rules of Origin (RoO) — consult the relevant FTA notification before filing.
* BIS STANDARD IS 14887:2014 IS APPLICABLE ON TEXTILES HIGH DENSITY POLYETHYLENE (HDPE)/ POLYPROPYLENE (PP) WOVEN SACKS FOR PACKAGING OF 50 KG FOODGRAINS. BIS STANDARD IS 16208:2015 IS APPLICABLE ON TEXTILES HDPE/ PP WOVEN SACKS FOR PACKAGING 10 KG, 15 KG, 20 KG, 25 KG, AND 30 KG FOODGRAINS. BIS STANDARD IS 14968:2015 IS APPLICABLE ON TEXTILES HDPE/ PP WOVEN SACKS FOR PACKAGING 50 KG /25 KG SUGAR. BIS STANDARD IS 14252:2015 IS APPLICABLE ON TEXTILES HDPE/ PP WOVEN SACKS FOR FILLING SAND. REFER THE TEXTILES-HIGH DENSITY POLYETHYLENE AND POLYPROPYLENE WOVEN SACKS FOR PACKAGING OR FILLING (QUALITY CONTROL) ORDER, 2020[SO 1403(E) DT 23-04-2020].*FOLLOWING ENTITIES SHALL REGISTER ON THE CENTRALIZED PORTAL DEVELOPED BY CENTRAL POLLUTION CONTROL BOARD NAMELY: -(I) PRODUCER (P);(II) IMPORTER (I); (III) BRAND OWNER (BO);(IV) PLASTIC WASTE PROCESSOR ENGAGED IN (A) RECYCLING, (B) WASTE TO ENERGY, (C) WASTE TO OIL, AND (IV) INDUSTRIAL COMPOSTING, SUBJECT TO THE GUIDELINES ON EXTENDED PRODUCER RESPONSIBILITY FOR PLASTIC PACKAGING UNDER RULE 9(1) OF SCHEDULE-II OF THE PLASTIC WASTE MANAGEMENT (AMENDMENT) RULES, 2022( REFER GSR 133(E) DATED 16-02-2022 OF THE MINISTRY OF ENVIRONMENT, FOREST AND CLIMATE CHANGE)*REFER LETTER FNO.B-17011/7/UPC-II-PWM (MLP)/2021/12900 DATED 01.02.2022 RECEIVED FROM MOEF&CC BRINGING INTO ATTENTION THE CHANGES IN PLASTIC WASTE MANAGEMENT RULES VIDE ITS NOTIFICATION DATED 12.08.2021[G.S.R.571(E)] AND PLASTIC WASTE MANAGEMENT (AMENDMENT) RULES, 2022 NOTIFIED VIDE NOTIFICATION DATED 16.02.2022 [G.S.R.133)(E)] AND CBIC INSTRUCTION NO.09/2022-CUSTOMS DATED 22-06-2022. WHEREIN THE KEY CHANGES IN THE NOTIFICATION DATED 12.08.2021, RELATING TO IMPORT ARE AS FOLLOWS: (I).RULE 4(1) (C): CARRY BAG MADE OF VIRGIN OR RECYCLED PLASTIC, SHALL NOT BE LESS THAN SEVENTY-FIVE MICRONS IN THICKNESS WITH EFFECT FROM 30-09-2021 AND ONE HUNDRED AND TWENTY (120) MICRONS IN THICKNESS FROM 31-12-2022.(II).RULE4(2):THE MANUFACTURE, IMPORT, STOCKING, DISTRIBUTION, SALE AND USE OF FOLLOWING SINGLE USE PLASTIC (SUP), INCLUDING POLYSTYRENE AND EXPANDED POLYSTYRENE, COMMODITIES SHALL BE PROHIBITED WITH EFFECT FROM 01-07-2022: (A).EAR BUDS WITH PLASTIC STICKS, PLASTIC STICKS FOR BALLONS, PLASTIC FLAGS, CANDY STICKS, ICE-CREAM STICKS, POLYSTYRENE {THERMOCOL) FOR DECORATION.(B)PLATES, CUPS, GLASSES, CUTLERY SUCH AS FORKS, SPOONS, KNIVES, STRAW, TRAYS, WRAPPING OR PACKING FILMS AROUND SWEET BOXES, INVITATION CARDS AND CIGARETTE PACKETS, PLASTIC OR PVC BANNERS LESS THAN 100 MICRON, STIRRERS. (III). RULE 4(3): THE PROVISIONS OF SUB-RULE (2) (B) SHALL NOT APPLY TO COMMODITIES MADE OF COMPOSTABLE PLASTIC.*FURTHER, RULE 6 OF THE PLASTIC WASTE MANAGEMENT (AMENDMENT) RULES, 2022 PRESCRIBES REGISTRATION OF IMPORTERS OF PLASTIC PACKAGING PRODUCT OR PRODUCTS WITH PLASTIC PACKAGING OR CARRY BAGS OR MULTI-LAYERED PACKAGING OR PLASTIC SHEETS, ON A CENTRALIZED PORTAL DEVELOPED BY CPCB AND RULE 7.3 PRESCRIBES EXTENDED PRODUCER RESPONSIBILITY AND OBLIGATIONS OF IMPORTERS.*

Where this code sits

Section VII
PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF
Chapter 39
Plastics and articles thereof
Tariff hierarchy
  1. 1
    3923Heading (4-digit)
    ARTICLES FOR THE CONVEYANCE OR PACKING OF GOODS, OF PLASTICS; STOPPERS, LIDS, CAPS AND OTHER CLOSURES, OF PLASTICS
  2. 2
    39232100Tariff Item (8-digit)
    - Of polymers of ethylene
What is an HSN Code?

An HSN code (Harmonized System of Nomenclature) is an internationally standardised numeric system to classify traded products. Indian customs extend it to an 8-digit ITC-HS code for more precise classification, taxation and compliance.

  • First 2 digits: Chapter (e.g. 39)
  • Digits 3–4: Heading
  • Digits 5–6: Subheading (WCO-aligned)
  • Last 2 digits: Indian ITC extension for added granularity
Read the full explainer →

Why is the right HSN code important?

  • Ensures correct calculation of customs duties and taxes.
  • Required for shipping bills, bills of entry, GST filings and FTA certificates of origin.
  • Helps avoid clearance delays, penalties or reclassification disputes.
Tip: Always cross-check the 8-digit code against the latest DGFT / Customs schedule before filing.

How to use this HSN code

Export Documentation

Use this code in your Commercial Invoice, Packing List, and Shipping Bill for exports from India.

Import Clearance

Required for the Bill of Entry and customs clearance when importing goods into India.

GST Classification

Drives the applicable GST rate, HSN-wise summary in GSTR-1 and ITC eligibility checks.

Common HSN code mistakes to avoid

  • • Reusing outdated or incorrect codes from old shipments
  • • Mixing up similar product codes without checking descriptions
  • • Ignoring the last 2 digits which affect Indian duty rates
  • • Not considering composition, end use or manufacturing process
  • • Relying solely on online tools without professional verification

Need more information?

For complex products, consult with customs brokers or trade experts who can classify based on:

  • • Physical product inspection
  • • Material composition / manufacturing process
  • • Intended end-use
  • • Latest customs notifications & advance rulings
Pro tip: Correct HSN code usage saves time, money and grief at customs.

Additional Resources

DGFT Policy: Guidelines for export-import procedures

Customs Tariff: Complete HSN code list with duty rates

GST Notifications: Latest tax-rate updates

Trade Portal: Government trade documentation support

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