3915.90
Chapter 39Plastics and articles thereof
Heading 3915Waste, parings and scrap, of plastics
Subheading 391590Of other plastics
Across 12 destination markets covered, HS 3915.90 import primary tariff is lowest in United States(0%) and highest in Thailand(40%), with 1 jurisdiction at zero duty. China export rebate is 0%. China-origin goods get preferential FTA rates in 6 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 0%
- 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 | 3915.90.00 | Of other plastics | Free | 第二栏税率:10% | — |
INIndia | 39159010 | Of polypropylene | 7.5 | IGST:18 社会福利附加税:0.75 综合税负:27.735 | — |
IDIndonesia | 39159010 | - - Of poly(ethylene terephthalate) | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 3915901000 | - - Of poly(ethylene terephthalate) | 30% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 3915.90.10 | - - Of poly(ethylene terephthalate) | 5% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 39159010 | Of poly(ethylene terephthalate) | 40.00 | — | |
VNVietnam | 39159010 | - - Of poly(ethylene terephthalate) | 15 | 优惠税率:10 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 391590000 | Of other plastics | 5.3% | WTO 税率:4% GSP 特惠税率:Free | 2.2% RCEP |
KRKorea | 3915901000 | Of polymers of propylene | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 39159010 | Of plastics, as follows:of polymers of propylene;of polymers of vinyl;of polymers of vinylidene | 5%CA:Free | 0% ChAFTA | |
BRBrazil | 39159000 | De outro plástico | 12.6% | 工业产品税 (IPI):0.0% | — |
MXMexico | 39159001 | De manufacturas de polimetacrilato de metilo. | 15 | 一般进口税 (IGI):15 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.