HSN Code Finder · Product
Plastic Bottle & Packaging HSN Code 3923
Plastic bottle HSN code is 3923 — the heading for plastic articles used to pack or carry goods: bottles and PET bottles (392330), boxes, cases and containers (392310), sacks and bags, and caps and closures. The 8-digit code depends on the type of article.
Plastic Bottle & Packaging HSN codes & GST rates
The 8-digit HSN codes under heading 3923 (articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics). Click any code for the full duty stack, IGST schedule and FTA preferential rates.
| HSN code | Description | IGST | BCD |
|---|---|---|---|
| 39233090 | Bottles, flasks and carboys of plastics — other (incl. PET bottles) | 18% | 15% |
| 39233010 | Insulated ware (bottles and flasks of plastics) | 18% | 15% |
| 39231090 | Other boxes, cases and crates of plastics | 18% | 15% |
| 39239090 | Other packing articles of plastics | 18% | 15% |
FTA preferential rates: 8 partner agreement(s) listed for 39233090; best preferential rate 0% via Nepal; 2 partner(s) at 0%. See full FTA breakdown →
What is the HSN code for plastic bottle & packaging?
The HSN code for plastic bottle & packaging is 3923 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for plastic bottle & packaging the most common is 39233090, which attracts 18% IGST.
HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.
How plastic bottle & packaging is classified under HSN
The HSN classification for plastic bottle & packaging narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.
- Chapter 392-digitPlastics and articles thereof
- 39234-digit headingARTICLES FOR THE CONVEYANCE OR PACKING OF GOODS, OF PLASTICS; STOPPERS, LIDS, CAPS AND OTHER CLOSURES, OF PLASTICS
- 3923306-digit subheadingCarboys, bottles, flasks and similar articles:
- 392330908-digit tariff itemOther
Section VII — PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF
GST on plastic bottle & packaging
Plastic Bottle & Packaging (HSN 3923) attracts 18% GST under GST Schedule II. On a sale within the same state this is charged as 9% CGST + 9% SGST; on an inter-state sale or an import it is charged as a single 18% IGST. This is the rate recorded for the primary code 39233090 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.
Customs duty on imported plastic bottle & packaging
When plastic bottle & packaging (HSN 39233090) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 15%, AIDC 15%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 18% on the assessable value plus duties.
Indicative total duty on ₹100 of assessable value: ₹40.3905. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.
See the full duty breakdown for 39233090 →Conclusion
The HSN code for plastic bottle & packaging is 3923 at the heading level, with 39233090 the most commonly used 8-digit tariff item (18% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.
Plastic Bottle & Packaging HSN Code — FAQs
HSN code 39233090 (Plastic Bottle & Packaging) attracts 18% IGST under Schedule II of the GST notification.
The Basic Customs Duty (BCD) for HSN code 39233090 is 15%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).
HSN code 39233090 covers Plastic Bottle & Packaging. It sits under Chapter 39 – Plastics and articles thereof, in Section VII – PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF.
The HSN code for Plastic Bottle & Packaging is 39233090, classified under Chapter 39 – Plastics and articles thereof of India's Customs Tariff (ITC-HS).
The standard unit of quantity (UQC) for HSN code 39233090 is kg, as listed in the Customs Tariff.
Heading 3923 covers articles of plastics for the conveyance or packing of goods: boxes, cases and crates (392310), sacks and bags (392321/392329), carboys, bottles and flasks (392330), spools and cops (392340), stoppers, lids and caps (392350) and other packing articles (392390).
Plastic and PET bottles, including water bottles, fall under 39233090 (bottles, flasks and similar articles of plastics), with insulated plastic ware under 39233010. Vacuum flasks are classified separately under heading 9617 (see the vacuum flask HSN code page), and glass bottles under heading 7010 (see the glass bottle HSN code page).
Plastic boxes, cases, crates and similar containers fall under sub-heading 392310. Most take 39231090; specific items such as watch or jewellery boxes (39231020) have their own tariff items.
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