3909.40
Chapter 39Plastics and articles thereof
Heading 3909Amino-resins, phenolic resins and polyurethanes, in primary forms
Subheading 390940Phenolic resins
Across 12 destination markets covered, HS 3909.40 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
12/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 3909.40.00.00 | Phenolic resins | 6.5% | 第二栏税率:15.4¢/kg + 48% | — |
INIndia | 39094010 | Cresol formaldehyde oxide | 7.5 | IGST:18 社会福利附加税:0.75 综合税负:27.735 | — |
IDIndonesia | 39094010 | - - Moulding compounds other than phenol formaldehyde | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 3909401000 | - - Moulding compounds other than phenol formaldehyde | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 3909.40.10 | - - Moulding compounds other than phenol formaldehyde | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 39094010 | Moulding compounds other than phenol formaldehyde | 40.00 | — | |
VNVietnam | 39094010 | - - Moulding compounds other than phenol formaldehyde | 4.5 | 优惠税率:3 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 390940010 | - In blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms | 4.6% | WTO 税率:3.9% GSP 特惠税率:Free | 2.1% RCEP |
KRKorea | 3909400000 | Phenolic resins | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 39094000 | Phenolic resins | 5% | 0% ChAFTA | |
BRBrazil | 39094011 | Fenol-formaldeído | 12.6% | 工业产品税 (IPI):3.25% | — |
MXMexico | 39094001 | Resinas de fenol-formaldehído, modificadas con vinil formal, con disolventes y anticomburentes. | 10 | 一般进口税 (IGI):10 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.