Rigid, laminated imported into India falls under tariff item 3921 90 35. The standard rate of basic customs duty in the First Schedule to the Customs Tariff Act, 1975 is 20%, and integrated tax is 18%. On the export side the same code earns RoDTEP at 1.3% 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 |
| 3921 | Heading 3921: Other plates, sheets, film, foil and strip, of plastics |
| 3921 90 | Sub-heading 3921 90: Other |
| 3921 90 35 | Rigid, laminated. Unit: kg.. Import policy: Free |
Heading 3921 holds 28 tariff items in this dataset and every one of them carries the same standard rate of 20%, 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 20%, 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 |
|---|---|---|
| 20% | Basic customs duty, of the assessable value | ₹2,00,000 |
| 10% | Social Welfare Surcharge, of the basic customs duty | ₹20,000 |
| 18% | IGST, of value plus the duties above | ₹2,19,600 |
| 43.96% | Total duty and tax, as a share of the assessable value | ₹4,39,600 |
The same eight digit code decides what an exporter earns. Appendix 4R to the Handbook of Procedures gives tariff item 3921 90 35 a RoDTEP rate of 1.3% 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 0.8%. 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 Nepal, the whole bill on ₹10,00,000 falls from ₹4,39,600 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 |
|---|---|---|---|---|
| 3921 11 00 | Of polymers of styrene | 20% | 18% | 1.3% |
| 3921 12 00 | Of polymers of vinyl chloride | 20% | 18% | 1.3% |
| 3921 13 10 | Flexible | 20% | 18% | 1.3% |
| 3921 13 90 | Other | 20% | 18% | 1.3% |
| 3921 14 00 | Of regenerated cellulose | 20% | 18% | 1.3% |
| 3921 19 00 | Of other plastics | 20% | 18% | 1.3% |
| 3921 90 10 | Thermocol | 20% | 18% | 1.3% |
| 3921 90 21 | Rigid, lacquered | 20% | 18% | 1.3% |
| 3921 90 22 | Flexible, lacquered | 20% | 18% | 1.3% |
| 3921 90 23 | Rigid, metallised | 20% | 18% | 1.3% |
| 3921 90 24 | Flexible, metallised | 20% | 18% | 1.3% |
| 3921 90 25 | Rigid, laminated | 20% | 18% | 1.3% |
| 3921 90 26 | Flexible, laminated | 20% | 18% | 1.3% |
| 3921 90 29 | Other | 20% | 18% | 1.3% |
| 3921 90 31 | Rigid, lacquered | 20% | 18% | 1.3% |
| 3921 90 32 | Flexible, lacquered | 20% | 18% | 1.3% |
| 3921 90 33 | Rigid, metallised | 20% | 18% | 1.3% |
| 3921 90 34 | Flexible, metallised | 20% | 18% | 1.3% |
| 3921 90 36 | Flexible, laminated | 20% | 18% | 1.3% |
| 3921 90 39 | Other | 20% | 18% | 1.3% |
| 3921 90 91 | Rigid, lacquered | 20% | 18% | 1.3% |
| 3921 90 92 | Flexible, lacquered | 20% | 18% | 1.3% |
| 3921 90 93 | Rigid, metallised | 20% | 18% | 1.3% |
| 3921 90 94 | Flexible, metallised | 20% | 18% | 1.3% |
Bring in ₹10,00,000 of rigid, laminated and customs will ask for ₹4,39,600, which is 43.96% 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 ₹4,39,600 above, exactly ₹2,00,000 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 ₹2,39,600 is paid in cash.
A scrip bought below face value therefore saves that discount on ₹2,00,000, not on ₹4,39,600. 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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