3923.40
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 392340Spools, cops, bobbins and similar supports
Across 12 destination markets covered, HS 3923.40 import primary tariff is lowest in Japan(3.9%) 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
12/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 3923.40.00 | Spools, cops, bobbins and similar supports | 5.3% | 第二栏税率:80% | — |
INIndia | 39234000 | Spools, cops, bobbins and similar supports | 15 | IGST:18 社会福利附加税:1.5 综合税负:37.47 | — |
IDIndonesia | 39234010 | - - Suitable for use with the machines of heading 84.44, 84.45 or 84.48 | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 3923401000 | - - Suitable for use with the machines of heading 84.44, 84.45 or 84.48 | 5% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 3923.40.10 | - - Suitable for use with the machines of heading 84.44, 84.45 or 84.48 | 15% | 东盟 (ATIGA):0% 东盟-日本 (AJCEPA):0% 菲律宾-日本 EPA:0% | — |
THThailand | 39234090 | Other | 40.00 | — | |
VNVietnam | 39234010 | - - Suitable for use with the machines of heading 84.44, 84.45 or 84.48 | 7.5 | 优惠税率:5 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 392340000 | Spools, cops, bobbins and similar supports | 3.9% | WTO 税率:3.3% GSP 特惠税率:Free | 1.8% RCEP |
KRKorea | 3923400000 | Spools, cops, bobbins and similar supports | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 39234000 | Spools, cops, bobbins and similar supports | 5%CA:Free | 0% ChAFTA | |
BRBrazil | 39234000 | Bobinas, carretéis, canelas e suportes semelhantes | 16.2% | 工业产品税 (IPI):6.5% | — |
MXMexico | 39234001 | "Casetes" o cartuchos para embobinar cintas magnéticas o cintas para máquinas de escribir, excepto para cintas de sonido de anchura inferior a 13 mm. | — | — |
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.