Chapter 39 - Plastics and articles thereof
HS Code 39232990
Plastic sacks, bags, and pouches
Official tariff item: Other
Standard Duty Structure
| Duty Component | Rate |
|---|---|
| Basic Customs Duty (BCD) | 15% |
| Agriculture Infrastructure and Development Cess (AIDC) | 15% |
| Social Welfare Surcharge (SWS) | 10% of BCD |
| Integrated GST (IGST) | 18% |
Source: ICEGATE Trade Guide on Imports. Actual payable duty depends on assessable value, exemptions, preference claims, and product-specific cesses.
Classification Note
Packaging products can trigger separate plastics and waste-management rules depending on construction and end use.
Common Customs Paperwork
- Bill of Entry
- Commercial Invoice
- Packing List
These are the standard customs paperwork items, not a complete regulatory checklist for every product under this HS code.
Agency Checks To Verify
- Specific BIS standards apply to certain woven sacks and packaging uses.
- Plastic waste and CPCB-related registration requirements should be checked for applicable packaging products.