Of polyamides imported into India falls under tariff item 3916 90 24. The standard rate of basic customs duty in the First Schedule to the Customs Tariff Act, 1975 is 10%, and integrated tax is 18%. On the export side the same code earns RoDTEP at 0.7% of FOB value under Appendix 4R. Below is the whole bill worked at an assessable value of ₹10,00,000, with the base each levy is charged on.
| Level | Description |
|---|---|
| 39 | Chapter 39: Plastics and articles thereof |
| 3916 | Heading 3916: Monofilament of which any cross- sectional dimension exceeds 1mm, rods, sticks and profile shapes |
| 3916 90 | Sub-heading 3916 90: Of other plastics |
| 3916 90 24 | Of polyamides. Unit: kg.. Import policy: Free |
Heading 3916 holds 24 tariff items in this dataset and every one of them carries the same standard rate of 10%, so within this heading the choice of eight digit line does not change the duty.
Put your own assessable value in and the whole stack re-works on this line's own rates: basic customs duty at 10%, the Social Welfare Surcharge charged on that duty rather than on the value, and integrated tax at 18% on the value plus both. Assessable value is cost, insurance and freight plus landing charges where they apply, not the invoice value on its own.
| Rate | Levy | Amount |
|---|---|---|
| 10% | Basic customs duty, of the assessable value | ₹1,00,000 |
| 10% | Social Welfare Surcharge, of the basic customs duty | ₹10,000 |
| 18% | IGST, of value plus the duties above | ₹1,99,800 |
| 30.98% | Total duty and tax, as a share of the assessable value | ₹3,09,800 |
The same eight digit code decides what an exporter earns. Appendix 4R to the Handbook of Procedures gives tariff item 3916 90 24 a RoDTEP rate of 0.7% of FOB value, notified by Notification 32/2024-25 and in force from 10 October 2024. Appendix 4R is the schedule for exports from the Domestic Tariff Area.
An exporter under an Advance Authorisation, an Export Oriented Unit or a unit in a Special Economic Zone reads Appendix 4RE instead, which puts this line at 0.4%. Which schedule applies is a fact about the exporter, not about the goods, so this page does not choose between them.
Notification 74/2025-26 ran the scheme to 30 September 2026, which has passed, so check DGFT for a continuation notification before relying on the figure above. Rates come from Appendix 4R and Appendix 4RE as DGFT publishes them. Work the entitlement on your own FOB value and quantity.
Where a trade agreement covers this line, the preferential rate replaces the basic customs duty rate, and it pulls the surcharge and the integrated tax down with it. At 0% for Least Developed Countries, the whole bill on ₹10,00,000 falls from ₹3,09,800 to ₹1,80,000.
A preference is never automatic. It applies against a valid certificate of origin, and the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 put the burden of proving origin on the importer. These are the 2025 schedule.
| Code | Description | Duty | IGST | Export rate |
|---|---|---|---|---|
| 3916 10 10 | Rods of polyethylene | 10% | 18% | 0.7% |
| 3916 10 20 | Canes | 10% | 18% | 0.7% |
| 3916 10 90 | Other | 10% | 18% | 0.7% |
| 3916 20 11 | Canes | 10% | 18% | 0.7% |
| 3916 20 19 | Other | 10% | 18% | 0.7% |
| 3916 20 91 | Canes | 10% | 18% | 0.7% |
| 3916 20 99 | Other | 10% | 18% | 0.7% |
| 3916 90 10 | Canes | 10% | 18% | 0.7% |
| 3916 90 21 | Of phenoplast | 10% | 18% | 0.7% |
| 3916 90 22 | Of aminoplast | 10% | 18% | 0.7% |
| 3916 90 23 | Of alkyds and polysters | 10% | 18% | 0.7% |
| 3916 90 25 | Of polyurethanes | 10% | 18% | 0.7% |
| 3916 90 26 | Of epoxide-resins (including waste and scrap) | 10% | 18% | 0.7% |
| 3916 90 27 | Of polypropylene | 10% | 18% | 0.7% |
| 3916 90 28 | Of acrylicmethacrylic and acrylomethacrylic polymers | 10% | 18% | 0.7% |
| 3916 90 31 | Of polymerisation and copolymerisation products of polystyrene | 10% | 18% | 1.3% |
| 3916 90 32 | Of polymethyl methacrylate | 10% | 18% | 1.3% |
| 3916 90 40 | Of regenerated cellulose | 10% | 18% | 1.3% |
| 3916 90 50 | Of cellulose nitrate and celluloid, whether or not plasticized | 10% | 18% | 1.3% |
| 3916 90 60 | Of vulcanized fibre | 10% | 18% | 1.3% |
| 3916 90 70 | Of cellulose acetate and acetate butyrate, whether or not plasticized | 10% | 18% | 1.3% |
| 3916 90 80 | Of vinyl plastic | 10% | 18% | 1.3% |
| 3916 90 90 | Of other polymerisation and copolymerisation products | 10% | 18% | 1.3% |
Bring in ₹10,00,000 of of polyamides and customs will ask for ₹3,09,800, which is 30.98% of what the consignment is assessed at. That is not one charge. It is four, and each is charged on a base that includes the ones before it.
Of the ₹3,09,800 above, exactly ₹1,00,000 can be paid with a RoDTEP or RoSCTL duty-credit scrip instead of cash, because Regulation 6(1) of the Electronic Duty Credit Ledger Regulations, 2021 confines the credit in an e-scrip to duties of customs specified in the First Schedule to the Customs Tariff Act, 1975. The remaining ₹2,09,800 is paid in cash.
A scrip bought below face value therefore saves that discount on ₹1,00,000, not on ₹3,09,800. How the buy side works, or read what a duty-credit scrip is end to end.
The First Schedule states the duty on this line as "10%". Integrated tax is carried under CBIC notification 045/2025. How the figures in this chapter are checked, and when they were last checked is in the meta line at the top of this page.
This is the tariff arithmetic on a published rate, not an assessment. Goods are assessed by the proper officer under section 17 of the Customs Act, 1962, and valuation, exemption notifications, anti-dumping and safeguard duties can all change what is finally payable. A wrong tariff line makes every number on this page wrong together, so this is not classification advice.
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