3918.10
Chapter 39Plastics and articles thereof
Heading 3918Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter
Subheading 391810Of polymers of vinyl chloride
Across 12 destination markets covered, HS 3918.10 import primary tariff is lowest in Japan(4.6%) and highest in Vietnam(40.5%). China export rebate is 13%. China-origin goods get preferential FTA rates in 5 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 | 3918.10.10 | Vinyl tile | 5.3% | 第二栏税率:40% | — |
INIndia | 39181010 | Wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or felts | 15 | IGST:18 社会福利附加税:1.5 综合税负:37.47 | — |
IDIndonesia | 39181010 | Penutup lantai | — | — | |
MYMalaysia | 3918101100 | - - - Tiles | 20% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 3918.10.11 | - - - Tiles | 15% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):15% RCEP:10% | — |
THThailand | 39181011 | Tiles | 40.00 | — | |
VNVietnam | 39181011 | - - - Tiles | 40.5 | 优惠税率:27 增值税:8/10 | 18% ACFTA / RCEP · Form E |
JPJapan | 391810000 | Of polymers of vinyl chloride | 4.6% | WTO 税率:3.1% GSP 特惠税率:Free | 1.7% RCEP |
KRKorea | 3918101000 | Of polyvinyl chloride | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 39181000 | Of polymers of vinyl chloride | 5%CA:Free | 0% ChAFTA | |
BRBrazil | 39181000 | De polímeros de cloreto de vinila | 16.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | 39181001 | Baldosas (losetas) vinílicas, para recubrimientos en pisos. | 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.