3907.99
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 390799Other
Across 12 destination markets covered, HS 3907.99 import primary tariff is lowest in United States(0%) and highest in Thailand(40%), with 2 jurisdictions 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
- —
rebate on export
if applicable
Source: GACC · State Taxation AdministrationView full China detail →
Destination markets · import tariffs
12/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 3907.99.20.00 | Thermoplastic liquid crystal aromatic polyester copolymers | Free | 第二栏税率:15.4¢/kg + 45% | — |
INIndia | 39079900 | Other | 7.5 | IGST:18 社会福利附加税:0.75 综合税负:27.735 | — |
IDIndonesia | 39079940 | - - - Of a kind used for coating, in powder form | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 3907994000 | - - - Of a kind used for coating, in powder form | 10% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 3907.99.40 | - - - Of a kind used for coating, in powder form | 10% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 39079940 | Of a kind used for coating, in powder form | 40.00 | — | |
VNVietnam | 39079940 | - - - 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 | 390799011 | (1) Polytrimethylen terephthalate | Free | WTO 税率:3.1% | 1.7% RCEP |
KRKorea | 3907991000 | Poly butylene terephthalate | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 39079910 | Polybutylene terephthalate | 5%CA:Free | 0% ChAFTA | |
BRBrazil | 39079911 | Com carga de fibra de vidro | 12.6% | 工业产品税 (IPI):3.25% | — |
MXMexico | 39079901 | Poliésteres del ácido adípico, modificados. | 5 | 一般进口税 (IGI):5 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.