3907.30
Chapter 39Plastics and articles thereof
Heading 3907Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms
Subheading 390730Epoxide resins
Across 13 destination markets covered, HS 3907.30 import primary tariff is lowest in Malaysia(0%) and highest in Thailand(40%), with 1 jurisdiction at zero duty. China export rebate is 13%. China-origin goods get preferential FTA rates in 6 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 13%
- Export duty
- 0%
- Domestic VAT
- 13%
- Consumption tax
- 无
rebate on export
prov. 无
if applicable
Source: GACC · State Taxation AdministrationView full China detail →
Destination markets · import tariffs
13/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 3907.30.00.00 | Epoxide resins | 6.1% | 第二栏税率:15.4¢/kg + 47% | — |
INIndia | 39073010 | Epoxy resins | 7.5 | IGST:18 社会福利附加税:0.75 综合税负:27.735 | — |
IDIndonesia | 39073020 | - - Of a kind used for coating, in powder form | 5.00 | 增值税 (PPN):12.00 进口所得税 PPh 22（持 API）:2.50 进口所得税 PPh 22（无 API）:7.50 | 5% ACFTA / RCEP · Form E |
MYMalaysia | 3907302000 | - - Of a kind used for coating, in powder form | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 3907.30.20 | - - Of a kind used for coating, in powder form | 10% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 39073020 | Of a kind used for coating, in powder form | 40.00 | — | |
VNVietnam | 39073020 | - - Of a kind used for coating, in powder form | 4.5 | 优惠税率:3 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 390730010 | - In blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms | 4.6% | WTO 税率:3.1% GSP 特惠税率:Free | 1.7% RCEP |
KRKorea | 3907301000 | For making semiconductor | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 39073000 | Epoxide resins | 5% | 0% ChAFTA | |
GBUnited Kingdom | 3907300005 | Products containing more than 35 % by weight of epoxy resins, also known as epoxide resins or polyepoxides, which are polymers or prepolymers containing reactive epoxy groups, based on epichlorohydrin (‘ech’) and an aliphatic or aromatic alcoholic component (such as bpa), in solid, semi-solid or liquid forms, having all types of grade, purity, molecule weight or molecular structure, whether or not containing modifiers, curing agents, or additives, so long as the curing agents have not chemically reacted so as to cure the epoxy resin or convert it into a different product no longer containing epoxy groups | 6.00 % | 增值税 (VAT):20.00 % | — |
BRBrazil | 39073011 | Nas formas previstas na Nota 6 a) deste Capítulo | 12.6% | 工业产品税 (IPI):3.25% | — |
MXMexico | 39073001 | Resinas epóxidas, excepto lo comprendido en la fracción 3907.30.02. | 6%* | 一般进口税 (IGI):6%* 一般出口税 (IGE):Ex. | — |
Note: "Primary rate" is the MFN tariff. The "FTA (CN origin)" column is the preferential rate available to China-origin goods with the matching certificate of origin (Form E / Form D etc.), best resolvable tier. VAT, consumption and special duties are levied separately — use the duty calculator for full landed cost.