3907.61
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 390761- - Having a viscosity number of 78 ml/g or higher
Across 11 destination markets covered, HS 3907.61 import primary tariff is lowest in Vietnam(4.5%) and highest in Thailand(40%). China export rebate is 13%. China-origin goods get preferential FTA rates in 5 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 13%
- Export duty
- 0%
- Domestic VAT
- 13%
- Consumption tax
- —
rebate on export
if applicable
Source: GACC · State Taxation AdministrationView full China detail →
Destination markets · import tariffs
11/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 3907.61.00 | Having a viscosity number of 78 ml/g or higher | 6.5% | 第二栏税率:15.4¢/kg + 45% | — |
INIndia | 39076110 | PET flake (chip) | 7.5 | IGST:18 社会福利附加税:0.75 综合税负:27.735 | — |
IDIndonesia | 39076100 | - - Having a viscosity number of 78 ml/g or higher | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 3907610000 | - - Having a viscosity number of 78 ml/g or higher | 15% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 3907.61.00 | - - Having a viscosity number of 78 ml/g or higher | 5% | 东盟 (ATIGA):0% RCEP:0% 东盟-韩国 (AKFTA):0% | — |
THThailand | 39076100 | Having a viscosity number of 78 ml/g or higher | 40.00 | — | |
VNVietnam | 39076100 | - - Having a viscosity number of 78 ml/g or higher | 4.5 | 优惠税率:3 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 390761000 | Having a viscosity number of 78 ml/g or higher | 4.6% | WTO 税率:3.1% GSP 特惠税率:Free | 1.7% RCEP |
KRKorea | 3907610000 | Having a viscosity number of 78 ㎖/g or higher | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 39076100 | Having a viscosity number of 78 ml/g or higher | 5%CA:Free | — | |
BRBrazil | 39076100 | De um índice de viscosidade de 78 ml/g ou mais | 12.6% | 工业产品税 (IPI):3.25% | — |
MXMexico | — | — | — | — |
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.