39159061
Unit: KGS
Of phenoplast
WASTE, PARINGS AND SCRAP, OF PLASTICS > Of other plastics > Of amino resins; phenolic resins and polyurethanes > Of phenoplast
BCD
7.5000%
IGST
18.0000%
SWS
10.0000%
AIDC
7.5000%
IMPORTRestricted
Duty Rates
DUTY STRUCTURE (SCHEDULE RATES)
BCD
7.5%
SWS
10%
AIDC
7.5%
IGST
18%
TOTAL
28.5%
| Duty | Statutory | Effective (conditional) |
|---|---|---|
| Basic Customs Duty (BCD) | 7.5% | 7.5% |
| Social Welfare Surcharge (SWS) | 10% | 10% |
| AIDC | 7.5% | 7.5% |
| IGST | 18% | 18% |
IGST Notification: 045/2025 — Serial No. I229
Statutory = tariff schedule rates (what most importers pay). Effective = ICEGATE rate via notification — applies only if importer meets the notification conditions.
SECTION VII — PLASTICS AND ARTICLES THEREOF, RUBBER AND ARTICLES THEREOF
Chapter 39: Plastics and articles thereof