3923.10
Chapter 39Plastics and articles thereof
Heading 3923Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics
Subheading 392310Boxes, cases, crates and similar articles
Across 12 destination markets covered, HS 3923.10 import primary tariff is lowest in United States(0%) and highest in Thailand(40%), with 1 jurisdiction at zero duty. 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
- 无
- Domestic VAT
- 无
- 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 | 3923.10.20.00 | Specially shaped or fitted for the conveyance or packing of semiconductor wafers, masks or reticles of subheadings 3923.10 or 8486.90 | Free | 第二栏税率:80% | — |
INIndia | 39231010 | Plastic containers for audio or video cassettes, cassette tapes, floppy disk and similar articles | 15 | IGST:18 社会福利附加税:1.5 综合税负:37.47 | — |
IDIndonesia | 39231010 | - - Cases for film, tape and optical discs | 15.00 | 增值税 (PPN):12.00 | 5% ACFTA / RCEP · Form E |
MYMalaysia | 3923101000 | - - Cases for film, tape and optical discs | 20% | 出口税率:0% 销售税 (SST):10% | 5% ACFTA / RCEP · Form E |
PHPhilippines | 3923.10.10 | - - Cases for film, tape and optical discs | 15% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:15% | — |
THThailand | 39231010 | Cases for film, tape and optical discs | 40.00 | — | |
VNVietnam | 39231010 | - - Cases for film, tape and optical discs | 18 | 优惠税率:12 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 392310000 | Boxes, cases, crates and similar articles | 5.8% | WTO 税率:Free GSP 特惠税率:Free | 2.1% RCEP |
KRKorea | 3923100000 | Boxes, cases, crates and similar articles | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 39231010 | Boxes, cases, crates and similar articles, of plastic, specially shaped or fitted for the conveyance or packing of semiconductor wafers, masks or reticles | 5%CA:FreeFrom 1 July 2018: 2.5%CA: FreeFrom 1 July 2019: Free | — | |
BRBrazil | 39231010 | Estojos de plástico, do tipo utilizado para acondicionar discos para sistemas de leitura por raio laser | 16.2% | 工业产品税 (IPI):9.75% | — |
MXMexico | 39231001 | Cajas, cajones, jaulas y artículos similares, excepto lo comprendido en la fracción 3923.10.02. | — | — |
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.