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HSN Code 3920: Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or…

HSN 3920 covers other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or. Notification 9/2025-Central Tax (Rate) names this heading in 2 entries, at 5% / 18%. The basic customs duty in the Customs Tariff is 20%. Export policy: Free; RoDTEP 0.9–6% of FOB value. The heading has 105 eight-digit tariff items.

Checked against the official files on 2 October 2026105 tariff itemsChapter 39 · Plastics and articles thereof
GST rate5% / 18%

The heading is named in 2 entries. The description of the goods decides the rate.

Notfn 9/2025-CT (Rate) · 2 entries
Basic customs duty20%

Standard rate on all 105 tariff items. Includes the Finance Act 2025 changes.

Customs Tariff · First Schedule · Ch. 39
Import policyCheck Schedule 1

The item-wise import policy line is not shown on this page.

ITC(HS) 2022 · Schedule 1
Export policy · RoDTEPFree · 0.9–6%

No export authorisation needed for any line. RoDTEP continues up to 31 December 2026.

Sch. 2 Export Policy · Appendix 4R
Tariff items

All 8-Digit Codes Under HSN 3920

Classify the goods at eight digits before you quote a rate: the duty, the export policy and the RoDTEP rate are fixed line by line. Heading text: Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials.

Tariff itemDescriptionBasic customs dutyExport policyRoDTEP
3920 10 11Rigid, plainSheets of polyethylene20%Finance Act 2025Free1.3%
3920 10 12Flexible, plainSheets of polyethylene20%Finance Act 2025Free1.3%
3920 10 13Geomembrane, confirming to IS 16352Sheets of polyethylene20%Finance Act 2025Free1.3%
3920 10 19OtherSheets of polyethylene20%Finance Act 2025Free1.3%
3920 10 91Rigid, plainOther20%Finance Act 2025Free1.3%
3920 10 92Flexible, plainOther20%Finance Act 2025Free1.3%
3920 10 93Armour for ballistic protection20%Finance Act 2025Free—
3920 10 99OtherOther20%Finance Act 2025Free1.3%
3920 20 10Rigid, plainOf polymers of propylene20%Finance Act 2025Free1.3%
3920 20 20Flexible, plainOf polymers of propylene20%Finance Act 2025Free1.3%
3920 20 90OtherOf polymers of propylene20%Finance Act 2025Free1.3%
3920 30 10Rigid, plainOf polymers of styrene20%Finance Act 2025Free1.3%
3920 30 20Flexible, plainOf polymers of styrene20%Finance Act 2025Free1.3%
3920 30 90OtherOf polymers of styrene20%Finance Act 2025Free1.3%
3920 43 00Containing by weight not less than 6% of plasticizers20%Finance Act 2025Free6%
3920 49 00Other20%Finance Act 2025Free1.3%
3920 51 11Rigid, plainSheets20%Finance Act 2025Free1.3%
3920 51 12Flexible, plainSheets20%Finance Act 2025Free1.3%
3920 51 19OtherSheets20%Finance Act 2025Free1.3%
3920 51 91Rigid, plainOther20%Finance Act 2025Free1.3%
3920 51 92Flexible, plainOther20%Finance Act 2025Free1.3%
3920 51 99OtherOther20%Finance Act 2025Free1.3%
3920 59 11Rigid, plainPolyacrylate sheets20%Finance Act 2025Free1.3%
3920 59 12Flexible, plainPolyacrylate sheets20%Finance Act 2025Free1.3%
3920 59 19OtherPolyacrylate sheets20%Finance Act 2025Free1.3%
3920 59 91Rigid, plainOther20%Finance Act 2025Free1.3%
3920 59 92Flexible, plainOther20%Finance Act 2025Free1.3%
3920 59 99OtherOther20%Finance Act 2025Free1.3%
3920 61 10Rigid, plainOf polycarbonates20%Finance Act 2025Free1.3%
3920 61 20Flexible, plainOf polycarbonates20%Finance Act 2025Free1.3%
3920 61 90OtherOf polycarbonates20%Finance Act 2025Free1.3%
3920 62 10Rigid, plainOf poly (ethylene terephthalate)20%Finance Act 2025Free1.2%
3920 62 20Flexible, plainOf poly (ethylene terephthalate)20%Finance Act 2025Free1.2%
3920 62 90OtherOf poly (ethylene terephthalate)20%Finance Act 2025Free1.2%
3920 63 10Rigid, plainOf unsaturated polyesters20%Finance Act 2025Free1.3%
3920 63 20Flexible, plainOf unsaturated polyesters20%Finance Act 2025Free1.3%
3920 63 90OtherOf unsaturated polyesters20%Finance Act 2025Free1.3%
3920 69 11Rigid, plainPackaging film20%Finance Act 2025Free1.3%
3920 69 12Flexible, plainPackaging film20%Finance Act 2025Free1.3%
3920 69 19OtherPackaging film20%Finance Act 2025Free1.3%
3920 69 21Rigid, plainSun and/or dust control film20%Finance Act 2025Free1.3%
3920 69 22Flexible, plainSun and/or dust control film20%Finance Act 2025Free1.3%
3920 69 29OtherSun and/or dust control film20%Finance Act 2025Free1.3%
3920 69 31Rigid, plainOther film20%Finance Act 2025Free1.3%
3920 69 32Flexible, plainOther film20%Finance Act 2025Free1.3%
3920 69 39OtherOther film20%Finance Act 2025Free1.3%
3920 69 91Rigid, plainOther20%Finance Act 2025Free1.3%
3920 69 92Flexible, plainOther20%Finance Act 2025Free1.3%
3920 69 99OtherOther20%Finance Act 2025Free1.3%
3920 71 11FilmCello phane transparent20%Finance Act 2025Free0.9%
3920 71 19OtherCello phane transparent20%Finance Act 2025Free0.9%
3920 71 21PlainSheets of cellulose nitrate and celluloid, whether or not plasticized20%Finance Act 2025Free0.9%
3920 71 29OtherSheets of cellulose nitrate and celluloid, whether or not plasticized20%Finance Act 2025Free0.9%
3920 71 91Rigid, plainOther20%Finance Act 2025Free0.9%
3920 71 92Flexible, plainOther20%Finance Act 2025Free0.9%
3920 71 99OtherOther20%Finance Act 2025Free0.9%
3920 73 11Rigid, plainSheet of cellulose acetate, non-plasticized20%Finance Act 2025Free0.9%
3920 73 12Flexible, plainSheet of cellulose acetate, non-plasticized20%Finance Act 2025Free0.9%
3920 73 19OtherSheet of cellulose acetate, non-plasticized20%Finance Act 2025Free0.9%
3920 73 21Rigid, plainSheets of cellulose acetate, plasticized20%Finance Act 2025Free0.9%
3920 73 22Flexible, plainSheets of cellulose acetate, plasticized20%Finance Act 2025Free0.9%
3920 73 29OtherSheets of cellulose acetate, plasticized20%Finance Act 2025Free0.9%
3920 73 91Rigid, plainOther20%Finance Act 2025Free0.9%
3920 73 92Flexible, plainOther20%Finance Act 2025Free0.9%
3920 73 99OtherOther20%Finance Act 2025Free0.9%
3920 79 11Rigid, plainSheets of cellulose nitrate and celluloid, whether or not plasticized20%Finance Act 2025Free0.9%
3920 79 12Flexible, plainSheets of cellulose nitrate and celluloid, whether or not plasticized20%Finance Act 2025Free0.9%
3920 79 19OtherSheets of cellulose nitrate and celluloid, whether or not plasticized20%Finance Act 2025Free0.9%
3920 79 91Rigid, plainOther20%Finance Act 2025Free0.9%
3920 79 92Flexible, plainOther20%Finance Act 2025Free0.9%
3920 79 99OtherOther20%Finance Act 2025Free0.9%
3920 91 10Rigid, plainOf poly (vinyl butyral)20%Finance Act 2025Free0.9%
3920 91 20Flexible, plainOf poly (vinyl butyral)20%Finance Act 2025Free0.9%
3920 91 90OtherOf poly (vinyl butyral)20%Finance Act 2025Free0.9%
3920 92 11Rigid, plainPoly (amide fluoride) film20%Finance Act 2025Free0.9%
3920 92 12Flexible, plainPoly (amide fluoride) film20%Finance Act 2025Free0.9%
3920 92 19OtherPoly (amide fluoride) film20%Finance Act 2025Free0.9%
3920 92 91Rigid, plainOther20%Finance Act 2025Free0.9%
3920 92 92Flexible, plainOther20%Finance Act 2025Free0.9%
3920 92 99OtherOther20%Finance Act 2025Free0.9%
3920 93 10Rigid, plainOf amino-resins20%Finance Act 2025Free0.9%
3920 93 20Flexible, plainOf amino-resins20%Finance Act 2025Free0.9%
3920 93 90OtherOf amino-resins20%Finance Act 2025Free0.9%
3920 94 10Rigid, plainOf phenolic resins20%Finance Act 2025Free0.9%
3920 94 20Flexible, plainOf phenolic resins20%Finance Act 2025Free0.9%
3920 94 90OtherOf phenolic resins20%Finance Act 2025Free0.9%
3920 99 11Rigid, plainPlates, sheets, film, foil and strip of poly(vinyl acetate)20%Finance Act 2025Free0.9%
3920 99 12Flexible, plainPlates, sheets, film, foil and strip of poly(vinyl acetate)20%Finance Act 2025Free0.9%
3920 99 19OtherPlates, sheets, film, foil and strip of poly(vinyl acetate)20%Finance Act 2025Free0.9%
3920 99 21Rigid, plainFilm, sheets, strip of vinyl plastics20%Finance Act 2025Free0.9%
3920 99 22Flexible, plainFilm, sheets, strip of vinyl plastics20%Finance Act 2025Free0.9%
3920 99 29OtherFilm, sheets, strip of vinyl plastics20%Finance Act 2025Free0.9%
3920 99 31Rigid, plainPlates, sheets, strip, film or foil of copolymers of vinyl chloride and vinyl acetate20%Finance Act 2025Free0.9%
3920 99 32Flexible, plainPlates, sheets, strip, film or foil of copolymers of vinyl chloride and vinyl acetate20%Finance Act 2025Free0.9%
3920 99 39OtherPlates, sheets, strip, film or foil of copolymers of vinyl chloride and vinyl acetate20%Finance Act 2025Free0.9%
3920 99 41Rigid, plainSheet of poly (tetrafluoro-ethylene) (PTFE)20%Finance Act 2025Free0.9%
3920 99 42Flexible, plainSheet of poly (tetrafluoro-ethylene) (PTFE)20%Finance Act 2025Free0.9%
3920 99 49OtherSheet of poly (tetrafluoro-ethylene) (PTFE)20%Finance Act 2025Free0.9%
3920 99 51Rigid, plainRetro reflective sheeting20%Finance Act 2025Free0.9%
3920 99 52Flexible, plainRetro reflective sheeting20%Finance Act 2025Free0.9%
3920 99 59OtherRetro reflective sheeting20%Finance Act 2025Free0.9%
3920 99 60Clicking boards for leather machineryRetro reflective sheeting20%Finance Act 2025Free0.9%
3920 99 91Rigid, plainOther20%Finance Act 2025Free0.9%
3920 99 92Flexible, plainOther20%Finance Act 2025Free0.9%
3920 99 99OtherOther20%Finance Act 2025Free0.9%

Basic customs duty is the standard rate in the First Schedule to the Customs Tariff Act. An exemption notification or a trade agreement can lower the duty actually payable. RoDTEP is a percentage of FOB value for exports from the domestic tariff area.

GST

GST Rate on HSN 3920

GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The rate shown is the total: half is central tax and half is State tax on a sale within a State, and the whole is charged as IGST on an inter-State sale or an import. Read the description in the entry, not only the code: the same heading can sit in two Schedules.

GST rateEntryCodes namedGoods covered by the entry
18%Schedule II, S. No. 1213920Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
5%Schedule I, S. No. 31939, 48Paper Sacks/Bags and bio-degradable bags (chapter-wide entry)
18%Schedule II, S. No. 639Any ChapterGoods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry)

Goods of this heading that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.

Import

Customs Duty on HSN 3920

An import pays three things: basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties. A registered importer takes credit of the IGST.

Basic customs duty at
Social welfare surcharge, 10% of the duty
IGST at on value plus both
Total duty and tax
As a share of the value

Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.

Duty changed by the Finance Act 2025

One or more tariff lines of this heading were substituted by the Finance Act 2025. The table above already shows the amended rate for those lines.

Also named in the Finance Act 2024

The Finance Act 2024 mentions this heading in its Schedule to the Customs Tariff Act (a note, a description or a new tariff item). Check the Act if the wording of a tariff line matters to your classification.

Whether an import is Free, Restricted or Prohibited is set line by line in ITC(HS) Schedule 1 (Import Policy), read with its General Notes on standards, quarantine and packaging. That policy line is not reproduced on this page; check it before you place the order.

Export

Export Policy and RoDTEP for HSN 3920

Under Schedule 2 of ITC(HS) 2022 the 105 tariff items are marked: 105 Free. “Free” means no export authorisation is needed; a Restricted item needs one from DGFT, and an STE item moves only through the named State trading enterprise.

RoDTEP is notified for 104 of the 105 tariff items, at 0.9–6% of FOB value (Appendix 4R, for exports from the domestic tariff area). The scheme continues up to 31 December 2026 at the rates in force on 30 September 2026.

The rate was cut by half for one month in 2026 and then restored. A shipping bill dated from 23 February to 22 March 2026 carries the reduced rate.

  1. Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
  2. All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
  3. Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
  4. Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
  5. Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Not shown on this page
  • The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1. Check it before you place an order.
  • Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
  • The GST exemption notification. Goods exempt under it pay no GST even if the heading is named in a rate entry.

Official documents behind this page

  1. Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
  2. Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
  3. ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
  4. Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.

Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.

People also ask

Questions, answered

Short, direct answers to the 5 questions readers ask most on this topic.

Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025, names heading 3920 at 5% / 18%. The rate depends on the description in the entry, so match your goods to the entry before invoicing. Goods of the heading not covered by a specific entry take the residual 18% entry unless exempt.

The basic customs duty in the First Schedule to the Customs Tariff Act is 20%. Social welfare surcharge at 10% of the basic duty and IGST at the GST rate are added on import. An exemption notification or a trade agreement can reduce the duty actually payable.

Under ITC(HS) 2022, Schedule 2, the tariff items of heading 3920 are marked: 105 Free. Free items need no export authorisation. Restricted items need an authorisation from DGFT, and prohibited items cannot be exported.

Appendix 4R lists 104 tariff items of heading 3920 at 0.9–6% of FOB value. The RoDTEP scheme continues up to 31 December 2026 under DGFT Notification No. 41/2026-27.

Heading 3920 has 105 eight-digit tariff items in the Customs Tariff, from 3920 10 11 to 3920 99 99. GST returns and shipping documents use these eight-digit codes.