HS 3907.40.00Chapter 39 — Plastics and Articles Thereof
Import Duty on Polycarbonates
India FY 2025-26 · CUSTADA Schedule · ITC-HS 3907.40.00
Duty Rates at a Glance
Basic Customs Duty
7.5%
Social Welfare Surcharge
0.75%
IGST
18%
Total Effective Duty
27.735%
Unit of Measurement
kg
Import Policy
Free
Export Policy
Free
FTA / Preferential Duty Rates
Lower BCD rates available under Free Trade Agreements
| FTA / Agreement | BCD Rate | vs Standard | Est. Saving |
|---|---|---|---|
| BESTSAFTA (Legacy — 99/2011) | 0% | -7.5% | ~8.9% on AV |
Full FTA rate table14 more agreements with concessional rates for this code, plus Certificate of Origin requirements.
FTA rates require a valid Certificate of Origin. Verify eligibility with your customs broker.
BIS Quality Control Orders
Mapped by HS code — actual applicability depends on the specific product. Verify before importing.
Additional Trade Measures
ADDAnti-dumping duties may apply from certain countries. Rate varies by origin.
Country & producer-specific ratesExact ADD/CVD/safeguard rates by origin country and producer, with validity periods.
Notifications & Circulars for HS 3907
Government notifications citing this HS code or heading
Interim Rules of Origin for Preferential Tariff Concessions for Trade Between India and Thailand.31.08.2004Polyethylene Terephthalate resin having an intrinsic viscosity of 0.72 decilitres per gram or higher - Continuation of anti-dumping duty on imports of “Polyethy26.12.2025Liquid Epoxy Resins - Anti-dumping duty on the import of “Liquid Epoxy Resins” falling under tariff item 3907 30 10 and 3907 30 90, originating in, or exported 17.11.2025Amends various anti-dumping duty notifications to align with HSN 2022 w.e.f. 1.1.2022.29.12.2021Amends notification No. 25/99-Customs dated 28th February, 1999 so as to withdraw BCD exemption on Gold used in manufacture of semi-conductor devices or light e02.02.2020
Browse the full notification archive →Frequently Asked Questions
What is the import duty on Polycarbonates?
The total import duty is 27.735%, comprising BCD of 7.5%, Social Welfare Surcharge of 0.75% on BCD, plus IGST. IGST of 18% applies. These rates are for FY 2025-26.
Is Polycarbonates under BIS mandatory certification?
HS 3907.40.00 falls under chapters that commonly require BIS certification under Quality Control Orders (QCO). Verify the specific QCO applicability with the Bureau of Indian Standards before importing.
Are there anti-dumping duties on Polycarbonates?
Active anti-dumping measures are recorded for HS heading 3907. Duties vary by country of origin. Use the TradePrep duty calculator with your specific origin country for the exact ADD rate.
Which FTA gives the lowest duty rate for HS 3907.40.00?
The lowest available BCD rate is 0% under SAFTA (Legacy — 99/2011). A valid Certificate of Origin (COO) must be presented at customs to claim this rate.
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HS Code Details
HS Code3907.40.00
Chapter39 — Plastics and Articles Thereof
Heading3907
Unitkg
ScheduleCUSTADA FY 2025-26
BISADDFTA Available