Plastic bottles & closures (PET) imported from China into India is classified under HS code 39233090 (3923 30 90) – Plastic articles for conveyance or packing of goods, stoppers, lids - other. The total import duty and IGST is about 37.47% of the assessable (CIF) value for FY 2026-27.
Import duty rates for HS code 39233090
| Duty / tax | Rate | On ₹1,00,000 CIF value |
|---|---|---|
| Basic Customs Duty (BCD) | 15% | ₹15,000 |
| Social Welfare Surcharge (SWS) | 10% of BCD | ₹1,500 |
| IGST | 18% | ₹20,970 |
| Total duty + IGST | ≈ 37.47% | ₹37,470 |
Customs duty (BCD + SWS) is a cost: about 16.5%. IGST of about 20.97% is usually claimable as input tax credit if you are GST-registered. Freight, insurance, port and clearance charges are extra – the calculator adds them for you.
Import policy & compliance
- Import policy: Free
- Certification / rules: CPCB EPR registration for plastic packaging; BIS IS 14625 for feeding bottles
- Always needed: IEC (Import Export Code), GST registration, commercial invoice, packing list and Bill of Lading / Airway Bill.
Frequently asked questions
What is the HS code for Plastic bottles & closures (PET) in India?
Plastic bottles & closures (PET) is classified under HS code 39233090 (3923 30 90) in the Indian Customs Tariff: Plastic articles for conveyance or packing of goods, stoppers, lids - other. Always match the 8-digit code to your exact product specification before filing the Bill of Entry.
What is the import duty on Plastic bottles & closures (PET) from China to India?
The import duty on Plastic bottles & closures (PET) (HS 39233090) from China to India in FY 2026-27 is Basic Customs Duty (BCD) 15%, Social Welfare Surcharge (SWS) 10% of BCD and IGST 18%. That works out to about 37.47% of the assessable (CIF) value in total, of which about 20.97% is IGST that GST-registered importers can usually claim as input tax credit.
Is there anti-dumping duty on Plastic bottles & closures (PET) from China?
IFC's database shows no anti-dumping duty in force for HS 39233090 as of 19 Oct 2026. Anti-dumping duties are product-specific and change through DGTR and Finance Ministry notifications, so confirm for your exact product before shipping.
Which licence or certification is needed to import Plastic bottles & closures (PET) into India?
You need an Import Export Code (IEC) and GST registration. For HS 39233090: Free. CPCB EPR registration for plastic packaging; BIS IS 14625 for feeding bottles.
How do I calculate the landed cost of Plastic bottles & closures (PET) from China?
Landed cost = product cost + sea or air freight + insurance + customs duty + IGST + clearance and delivery charges. Use IFC's free China to India shipment calculator with HS code 39233090 to get a full cost sheet in rupees, or message IFC on WhatsApp for a confirmed door-to-door quote.
Related HS codes: Plastics & plastic articles
- HS 39021000 – Polypropylene (PP) Resin
- HS 39041020 – PVC Resin (Suspension Grade)
- HS 39073010 – Epoxy Resin (Liquid)
- HS 39076190 – PET Resin (Bottle Grade)
- HS 39199010 – Adhesive Sticker
- HS 39199090 – Adhesive Patch
- HS 39204900 – PVC Film (Printing)
- HS 39221000 – Plastic bath / sink / basin
- HS 39229000 – Shower Arm (Bathroom Fitting)
- HS 39239090 – Plastic Pouch
- HS 39241090 – Plastic tableware / kitchenware
- HS 39249090 – Plastic household articles
Rates checked by IFC on 19 Oct 2026 from the Customs Tariff of India (CBIC), Budget 2026 notifications and GST rate notifications. These are estimates for planning: confirm the classification and rates on ICEGATE or with IFC before you ship. All HS codes · Use this data in ChatGPT or Claude