Classification
Where HSN 3920 92 12 Sits
Use the eight-digit code on the bill of entry, the shipping bill and, where your turnover requires it, on the GST invoice. The first four digits are the heading; the last four narrow it to this line.
GST
GST Rate on HSN 3920 92 12
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 entries below are the ones that reach this code. Match the goods to the description in the entry before you invoice.
| GST rate | Entry | Codes named | Goods covered by the entry |
|---|---|---|---|
| 18% | Schedule II, S. No. 121 | 3920 | Other 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. 319 | 39, 48 | Paper Sacks/Bags and bio-degradable bags (chapter-wide entry) |
| 18% | Schedule II, S. No. 639 | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry) |
Goods 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 92 12
An import pays 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.
- 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.
Export
Export Policy and RoDTEP for HSN 3920 92 12
Schedule 2 of ITC(HS) 2022 marks this tariff item Free. Appendix 4R gives RoDTEP at 0.9% of FOB value for exports from the domestic tariff area and 0.5% for Advance Authorisation, SEZ and EOU exports. The scheme continues up to 31 December 2026.
- Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
- All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
- Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
- Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
- Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Same heading
Other Codes Under HSN 3920
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 3920 10 11 | Rigid, plainSheets of polyethylene | 20% |
| 3920 10 12 | Flexible, plainSheets of polyethylene | 20% |
| 3920 10 13 | Geomembrane, confirming to IS 16352Sheets of polyethylene | 20% |
| 3920 10 19 | OtherSheets of polyethylene | 20% |
| 3920 10 91 | Rigid, plainOther | 20% |
| 3920 10 92 | Flexible, plainOther | 20% |
| 3920 10 93 | Armour for ballistic protection | 20% |
| 3920 10 99 | OtherOther | 20% |
| 3920 20 10 | Rigid, plainOf polymers of propylene | 20% |
| 3920 20 20 | Flexible, plainOf polymers of propylene | 20% |
| 3920 20 90 | OtherOf polymers of propylene | 20% |
| 3920 30 10 | Rigid, plainOf polymers of styrene | 20% |
| 3920 30 20 | Flexible, plainOf polymers of styrene | 20% |
| 3920 30 90 | OtherOf polymers of styrene | 20% |
| 3920 43 00 | Containing by weight not less than 6% of plasticizers | 20% |
| 3920 49 00 | Other | 20% |
| 3920 51 11 | Rigid, plainSheets | 20% |
| 3920 51 12 | Flexible, plainSheets | 20% |
| 3920 51 19 | OtherSheets | 20% |
| 3920 51 91 | Rigid, plainOther | 20% |
| 3920 51 92 | Flexible, plainOther | 20% |
| 3920 51 99 | OtherOther | 20% |
| 3920 59 11 | Rigid, plainPolyacrylate sheets | 20% |
| 3920 59 12 | Flexible, plainPolyacrylate sheets | 20% |
| 3920 59 19 | OtherPolyacrylate sheets | 20% |
| 3920 59 91 | Rigid, plainOther | 20% |
| 3920 59 92 | Flexible, plainOther | 20% |
| 3920 59 99 | OtherOther | 20% |
| 3920 61 10 | Rigid, plainOf polycarbonates | 20% |
| 3920 61 20 | Flexible, plainOf polycarbonates | 20% |
| 3920 61 90 | OtherOf polycarbonates | 20% |
| 3920 62 10 | Rigid, plainOf poly (ethylene terephthalate) | 20% |
| 3920 62 20 | Flexible, plainOf poly (ethylene terephthalate) | 20% |
| 3920 62 90 | OtherOf poly (ethylene terephthalate) | 20% |
| 3920 63 10 | Rigid, plainOf unsaturated polyesters | 20% |
| 3920 63 20 | Flexible, plainOf unsaturated polyesters | 20% |
| 3920 63 90 | OtherOf unsaturated polyesters | 20% |
| 3920 69 11 | Rigid, plainPackaging film | 20% |
| 3920 69 12 | Flexible, plainPackaging film | 20% |
| 3920 69 19 | OtherPackaging film | 20% |
| 3920 69 21 | Rigid, plainSun and/or dust control film | 20% |
| 3920 69 22 | Flexible, plainSun and/or dust control film | 20% |
| 3920 69 29 | OtherSun and/or dust control film | 20% |
| 3920 69 31 | Rigid, plainOther film | 20% |
| 3920 69 32 | Flexible, plainOther film | 20% |
| 3920 69 39 | OtherOther film | 20% |
| 3920 69 91 | Rigid, plainOther | 20% |
| 3920 69 92 | Flexible, plainOther | 20% |
| 3920 69 99 | OtherOther | 20% |
| 3920 71 11 | FilmCello phane transparent | 20% |
| 3920 71 19 | OtherCello phane transparent | 20% |
| 3920 71 21 | PlainSheets of cellulose nitrate and celluloid, whether or not plasticized | 20% |
| 3920 71 29 | OtherSheets of cellulose nitrate and celluloid, whether or not plasticized | 20% |
| 3920 71 91 | Rigid, plainOther | 20% |
| 3920 71 92 | Flexible, plainOther | 20% |
| 3920 71 99 | OtherOther | 20% |
| 3920 73 11 | Rigid, plainSheet of cellulose acetate, non-plasticized | 20% |
| 3920 73 12 | Flexible, plainSheet of cellulose acetate, non-plasticized | 20% |
| 3920 73 19 | OtherSheet of cellulose acetate, non-plasticized | 20% |
| 3920 73 21 | Rigid, plainSheets of cellulose acetate, plasticized | 20% |
| 3920 73 22 | Flexible, plainSheets of cellulose acetate, plasticized | 20% |
| 3920 73 29 | OtherSheets of cellulose acetate, plasticized | 20% |
| 3920 73 91 | Rigid, plainOther | 20% |
| 3920 73 92 | Flexible, plainOther | 20% |
| 3920 73 99 | OtherOther | 20% |
| 3920 79 11 | Rigid, plainSheets of cellulose nitrate and celluloid, whether or not plasticized | 20% |
| 3920 79 12 | Flexible, plainSheets of cellulose nitrate and celluloid, whether or not plasticized | 20% |
| 3920 79 19 | OtherSheets of cellulose nitrate and celluloid, whether or not plasticized | 20% |
| 3920 79 91 | Rigid, plainOther | 20% |
| 3920 79 92 | Flexible, plainOther | 20% |
| 3920 79 99 | OtherOther | 20% |
| 3920 91 10 | Rigid, plainOf poly (vinyl butyral) | 20% |
| 3920 91 20 | Flexible, plainOf poly (vinyl butyral) | 20% |
| 3920 91 90 | OtherOf poly (vinyl butyral) | 20% |
| 3920 92 11 | Rigid, plainPoly (amide fluoride) film | 20% |
| 3920 92 12 | Flexible, plainPoly (amide fluoride) film | 20% |
| 3920 92 19 | OtherPoly (amide fluoride) film | 20% |
| 3920 92 91 | Rigid, plainOther | 20% |
| 3920 92 92 | Flexible, plainOther | 20% |
| 3920 92 99 | OtherOther | 20% |
| 3920 93 10 | Rigid, plainOf amino-resins | 20% |
| 3920 93 20 | Flexible, plainOf amino-resins | 20% |
| 3920 93 90 | OtherOf amino-resins | 20% |
| 3920 94 10 | Rigid, plainOf phenolic resins | 20% |
| 3920 94 20 | Flexible, plainOf phenolic resins | 20% |
| 3920 94 90 | OtherOf phenolic resins | 20% |
| 3920 99 11 | Rigid, plainPlates, sheets, film, foil and strip of poly(vinyl acetate) | 20% |
| 3920 99 12 | Flexible, plainPlates, sheets, film, foil and strip of poly(vinyl acetate) | 20% |
| 3920 99 19 | OtherPlates, sheets, film, foil and strip of poly(vinyl acetate) | 20% |
| 3920 99 21 | Rigid, plainFilm, sheets, strip of vinyl plastics | 20% |
| 3920 99 22 | Flexible, plainFilm, sheets, strip of vinyl plastics | 20% |
| 3920 99 29 | OtherFilm, sheets, strip of vinyl plastics | 20% |
| 3920 99 31 | Rigid, plainPlates, sheets, strip, film or foil of copolymers of vinyl chloride and vinyl acetate | 20% |
| 3920 99 32 | Flexible, plainPlates, sheets, strip, film or foil of copolymers of vinyl chloride and vinyl acetate | 20% |
| 3920 99 39 | OtherPlates, sheets, strip, film or foil of copolymers of vinyl chloride and vinyl acetate | 20% |
| 3920 99 41 | Rigid, plainSheet of poly (tetrafluoro-ethylene) (PTFE) | 20% |
| 3920 99 42 | Flexible, plainSheet of poly (tetrafluoro-ethylene) (PTFE) | 20% |
| 3920 99 49 | OtherSheet of poly (tetrafluoro-ethylene) (PTFE) | 20% |
| 3920 99 51 | Rigid, plainRetro reflective sheeting | 20% |
| 3920 99 52 | Flexible, plainRetro reflective sheeting | 20% |
| 3920 99 59 | OtherRetro reflective sheeting | 20% |
| 3920 99 60 | Clicking boards for leather machineryRetro reflective sheeting | 20% |
| 3920 99 91 | Rigid, plainOther | 20% |
| 3920 99 92 | Flexible, plainOther | 20% |
| 3920 99 99 | OtherOther | 20% |
No rows match — clear the filter to see all.
Not shown on this page
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1.
- 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 a rate entry names the code.
Official documents behind this page
- 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.
- 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.
- ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
- 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 with the official source before you act on it.