HS 39Chemicals · India

HS Code for Plastics & Polymers - Import into India

Q: What is the typical import duty on chemicals (HS 39) into India?

India applies an MFN duty of about 10% on HS chapter 39 at the 6-digit line. National tariff schedules add 2–4 further digits, so the exact rate can shift once you confirm the 8- or 10-digit code. Preferential rates under FTAs (Basic Customs Duty (BCD) + Social Welfare Surcharge (10% of BCD) + IGST + AIDC where applicable) may reduce this to 0% for qualifying origins.

Q: How is IGST calculated on imports of chemicals in India?

India charges IGST at 18% on the assessable value (CIF + landing uplift) plus duty. AV = CIF + 1% landing; IGST on AV + BCD

Q: What is the landed cost of a USD 45,000 FOB shipment of chemicals into India?

On a USD 45,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 49,500. Applying 10% duty and 18% IGST brings total taxes to about USD 14,899 (~30.1% of CIF). Landed at buyer's warehouse ≈ USD 65,299.

Q: Which HS code should I use for chemicals in India?

Start with the 6-digit international HS heading - for example 3901.10 (Polyethylene, specific gravity < 0.94 (LDPE/LLDPE)). India customs then requires the full national code (8-digit ITC(HS)). Confirm the exact line with your licensed customs broker before filing.

Q: Which Incoterm is best for shipping chemicals to India?

Most importers into India prefer CIF or CFR for sea freight so the seller arranges main-carriage transport, while retaining control of destination clearance. DDP shifts import duty and IGST to the seller - attractive to buyers but often priced with a risk premium. Compare all 11 Incoterms with our Landed Cost by HS & Country tool.

Q: What documents does India customs need to clear HS 39?

India uses the ITC(HS) - 8-digit codes based on the 6-digit WCO HS heading. First 6 digits align globally; digits 7-8 are India-specific. Regulated commodities may also require a health certificate, phytosanitary certificate or import licence depending on the exact HS line.

Duty and tax snapshot for importing chemicals (HS 39) into India. Typical MFN duty ~10%, IGST 18% on assessable value + duty. Decision-support only - confirm the 10-digit line and preferential status with your broker.

Typical duty

10%

IGST

18%

Total taxes / CIF

30.1%

Worked landed-cost example

USD 45,000 FOB parcel of chemicals (HS 39) shipped to India.

FOB valueUSD 45,000

Origin chargesUSD 675

FreightUSD 3,600

InsuranceUSD 225

CIFUSD 49,500

Assessable value (CIF + 1% landing)USD 49,995

Import duty @ 10%USD 5,000

IGST @ 18%USD 9,899

Destination inlandUSD 900

Landed cost ≈ USD 65,299

Run your own numbers in the Landed Cost by HS & Country tool.

Sample HS codes

Code	Description
3901.10	Polyethylene, specific gravity < 0.94 (LDPE/LLDPE)
3902.10	Polypropylene in primary form
3907.61	Polyethylene terephthalate (PET), bottle-grade
3904.10	Polyvinyl chloride (PVC), not mixed
3923.30	Bottles, flasks - plastic articles for packing
3926.90	Other articles of plastics

India duty regime

Basic Customs Duty (BCD) + Social Welfare Surcharge (10% of BCD) + IGST + AIDC where applicable. Preferential rates under India-UAE CEPA, India-Australia ECTA, ASEAN, SAFTA and APTA.

Customs notes

· India uses the ITC(HS) - 8-digit codes based on the 6-digit WCO HS heading. First 6 digits align globally; digits 7-8 are India-specific.
· Customs valuation follows the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 - broadly WTO transaction value with adjustments.
· SWS (Social Welfare Surcharge) is 10% of BCD (0% on many petroleum/gold lines). Health cess of 5% applies to specific medical devices.
· Assessable value = CIF + 1% landing charges (this 1% add-on was removed post-2017 for most goods but persists in specific tariff lines - verify per HS).

Frequently asked questions

What is the typical import duty on chemicals (HS 39) into India?

India applies an MFN duty of about 10% on HS chapter 39 at the 6-digit line. National tariff schedules add 2–4 further digits, so the exact rate can shift once you confirm the 8- or 10-digit code. Preferential rates under FTAs (Basic Customs Duty (BCD) + Social Welfare Surcharge (10% of BCD) + IGST + AIDC where applicable) may reduce this to 0% for qualifying origins.

How is IGST calculated on imports of chemicals in India?

India charges IGST at 18% on the assessable value (CIF + landing uplift) plus duty. AV = CIF + 1% landing; IGST on AV + BCD

What is the landed cost of a USD 45,000 FOB shipment of chemicals into India?

On a USD 45,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 49,500. Applying 10% duty and 18% IGST brings total taxes to about USD 14,899 (~30.1% of CIF). Landed at buyer's warehouse ≈ USD 65,299.

Which HS code should I use for chemicals in India?

Start with the 6-digit international HS heading - for example 3901.10 (Polyethylene, specific gravity < 0.94 (LDPE/LLDPE)). India customs then requires the full national code (8-digit ITC(HS)). Confirm the exact line with your licensed customs broker before filing.

Which Incoterm is best for shipping chemicals to India?

Most importers into India prefer CIF or CFR for sea freight so the seller arranges main-carriage transport, while retaining control of destination clearance. DDP shifts import duty and IGST to the seller - attractive to buyers but often priced with a risk premium. Compare all 11 Incoterms with our Landed Cost by HS & Country tool.

What documents does India customs need to clear HS 39?

India uses the ITC(HS) - 8-digit codes based on the 6-digit WCO HS heading. First 6 digits align globally; digits 7-8 are India-specific. Regulated commodities may also require a health certificate, phytosanitary certificate or import licence depending on the exact HS line.