3923.21
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 392321Of polymers of ethylene
Across 12 destination markets covered, HS 3923.21 import primary tariff is lowest in United States(3%) and highest in Thailand(40%). 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 | 3923.21.00 | Of polymers of ethylene | 3% | 第二栏税率:80% | — |
INIndia | 39232100 | Of polymers of ethylene | 15 | IGST:18 社会福利附加税:1.5 综合税负:37.47 | — |
IDIndonesia | 39232110 | - Kantong aseptik diperkuat dengan foil alumunium (selain kantong retort) | — | — | |
MYMalaysia | 3923211100 | - - - - Of a width of 315 mm or more and of a length of 410 mm or more, incorporating a sealed gland | 20% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 3923.21.11 | - - - - Of a width of 315 mm or more and of a length of 410 mm or more, incorporating a sealed gland | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):3% RCEP:0% | — |
THThailand | 39232111 | Of a width of 315 mm or more and of a length of 410 mm or more, incorporating a sealed gland | 40.00 | — | |
VNVietnam | 39232111 | - - - - Of a width of 315 mm or more and of a length of 410 mm or more, incorporating a sealed gland | 18 | 优惠税率:12 增值税:8/10 环境保护税:MT | 0% ACFTA / RCEP · Form E |
JPJapan | 392321000 | Of polymers of ethylene | 5.8% | WTO 税率:3.9% GSP 特惠税率:Free | 2.1% RCEP |
KRKorea | 3923210000 | Of polymers of ethylene | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 39232100 | Of polymers of ethylene | 5% | 0% ChAFTA | |
BRBrazil | 39232110 | De capacidade inferior ou igual a 1.000 cm3 | 16.2% | 工业产品税 (IPI):9.75% | — |
MXMexico | 39232101 | De polímeros de etileno. | — | — |
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.