3922.20
Chapter 39Plastics and articles thereof
Heading 3922Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics
Subheading 392220Lavatory seats and covers
Across 12 destination markets covered, HS 3922.20 import primary tariff is lowest in Malaysia(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
- —
rebate on export
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 | 3922.20.00.00 | Lavatory seats and covers | 6.3% | 第二栏税率:56% | — |
INIndia | 39222000 | Lavatory seats and covers | 15 | IGST:18 社会福利附加税:1.5 综合税负:37.47 | — |
IDIndonesia | 39222000 | - Lavatory seats and covers | 15.00 | 增值税 (PPN):12.00 所得税:10.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 3922200000 | - Lavatory seats and covers | 5% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 3922.20.00 | - Lavatory seats and covers | 15% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:15% | — |
THThailand | 39222000 | Lavatory seats and covers | 40.00 | — | |
VNVietnam | 39222000 | - Lavatory seats and covers | 33 | 优惠税率:22 增值税:8/10 | 22% ACFTA / RCEP · Form E |
JPJapan | 392220000 | Lavatory seats and covers | 5.8% | WTO 税率:4.8% GSP 特惠税率:Free | 2.6% RCEP |
KRKorea | 3922200000 | Lavatory seats and covers | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 39222000 | Lavatory seats and covers | 5%CA:Free | 0% ChAFTA | |
BRBrazil | 39222000 | Assentos e tampas, de sanitários | 16.2% | 工业产品税 (IPI):0.0% | — |
MXMexico | 39222001 | Asientos y tapas de inodoros. | — | — |
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.