3917.23
Chapter 39Plastics and articles thereof
Heading 3917Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics
Subheading 391723- - Of polymers of vinyl chloride
Across 12 destination markets covered, HS 3917.23 import primary tariff is lowest in United States(3.1%) and highest in Thailand(40%). 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 | 3917.23.00.00 | Of polymers of vinyl chloride | 3.1% | 第二栏税率:25% | — |
INIndia | 39172310 | Seamless tubes | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | — |
IDIndonesia | 39172300 | - - Of polymers of vinyl chloride | 15.00 | 增值税 (PPN):12.00 | 5% ACFTA / RCEP · Form E |
MYMalaysia | 3917230000 | - - Of polymers of vinyl chloride | 20% | 出口税率:0% 销售税 (SST):5% | 5% ACFTA / RCEP · Form E |
PHPhilippines | 3917.23.00 | - - Of polymers of vinyl chloride | 15% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):5% RCEP:10% | — |
THThailand | 39172300 | Of polymers of vinyl chloride | 40.00 | — | |
VNVietnam | 39172300 | - - Of polymers of vinyl chloride | 25.5 | 优惠税率:17 增值税:8/10 | 85% ACFTA / RCEP · Form E |
JPJapan | 391723000 | Of polymers of vinyl chloride | 4.6% | WTO 税率:3.9% GSP 特惠税率:Free | 2.1% RCEP |
KRKorea | 3917230000 | Of polymers of vinyl chloride | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 39172300 | Of polymers of vinyl chloride | 5% | 0% ChAFTA | |
BRBrazil | 39172300 | De polímeros de cloreto de vinila | 16.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | 39172301 | De policloruro de vinilo, reconocibles como concebidos exclusivamente para la implantación de venas o arterias. | Ex. | 一般进口税 (IGI):Ex. 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.