3909.50
Chapter 39Plastics and articles thereof
Heading 3909Amino-resins, phenolic resins and polyurethanes, in primary forms
Subheading 390950Polyurethanes
Across 12 destination markets covered, HS 3909.50 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
- 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 | 3909.50.10.00 | Elastomeric | Free | 第二栏税率:20% | — |
INIndia | 39095000 | Polyurethanes | 7.5 | IGST:18 社会福利附加税:0.75 综合税负:27.735 | — |
IDIndonesia | 39095000 | - Polyurethanes | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 3909500000 | - Polyurethanes | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 3909.50.00 | - Polyurethanes | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 39095000 | Polyurethanes | 40.00 | — | |
VNVietnam | 39095000 | - Polyurethanes | 4.5 | 优惠税率:3 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 390950010 | - 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 | 3909500000 | Polyurethanes | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 39095010 | Goods, as follows:addition products of polyols, being:polyester polyols; orpolyether polyols, being, or having the essential character of, ethylene oxide or propylene oxide derivatives, reacted with isocyanates, containing unreacted hydroxyl or isocyanate groups and, normally, further reacted through these hydroxyl or isocyanate groups;goods, put up in sets consisting of two or more separate constituents which, when mixed together, form a polyurethane | 5% | 0% ChAFTA | |
BRBrazil | 39095011 | Soluções em solventes orgânicos | 12.6% | 工业产品税 (IPI):3.25% | — |
MXMexico | 39095001 | Poliuretanos, sin pigmentos, cargas o modificantes en forma líquida o pastosa, incluidas las emulsiones, dispersiones y soluciones. | 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.