3920.61
Chapter 39Plastics and articles thereof
Heading 3920Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
Subheading 392061Of polycarbonates, alkyd resins, polyallyl esters or other polyesters
Across 13 destination markets covered, HS 3920.61 import primary tariff is lowest in Australia(5%) 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
13/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 3920.61.00.00 | Of polycarbonates | 5.8% | 第二栏税率:35% | — |
INIndia | 39206110 | Rigid, plain | 20 | IGST:18 社会福利附加税:2 综合税负:43.96 | — |
IDIndonesia | 39206110 | - - - Plates and sheets | 10.00 | 增值税 (PPN):12.00 进口所得税 PPh 22（持 API）:2.50 进口所得税 PPh 22（无 API）:7.50 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 3920611000 | - - - Plates and sheets | 25% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 3920.61.10 | - - - Plates and sheets | 7% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 39206110 | Plates and sheets | 40.00 | — | |
VNVietnam | 39206110 | - - - Plates and sheets | 9 | 优惠税率:6 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 392061000 | Of polycarbonates | 5.2% | WTO 税率:3.5% GSP 特惠税率:Free | 1.9% RCEP |
KRKorea | 3920610000 | Of polycarbonates | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 39206100 | Of polycarbonates | 5% | 0% ChAFTA | |
GBUnited Kingdom | 3920610040 | Extruded thermoplastic foils or films of polycarbonate with: - matt surface texture on both sides - a thickness of more than 50 mm but not more than 200 mm, - a width of 800 mm or more, but not more than 1 500 mm, and - a length of 300 m or more, but not more 2500 m | 6.00 % | 增值税 (VAT):20.00 % | — |
BRBrazil | 39206100 | De policarbonatos | 14.4% | 工业产品税 (IPI):9.75% | — |
MXMexico | 39206101 | De policarbonatos. | 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.