3924.90
Chapter 39Plastics and articles thereof
Heading 3924Tableware, kitchenware, other household articles and hygenic or toilet articles, of plastics
Subheading 392490Other
Across 12 destination markets covered, HS 3924.90 import primary tariff is lowest in Malaysia(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 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 | 3924.90.05.00 | Nursing nipples and finger cots | 3.1% | 第二栏税率:25% | — |
INIndia | 39249010 | Toilet articles | 15 | IGST:18 社会福利附加税:1.5 综合税负:37.47 | — |
IDIndonesia | 39249010 | - - Bed pans, urinals (portable type) or chamber-pots | 20.00 | 增值税 (PPN):12.00 所得税:7.50 | 5% ACFTA / RCEP · Form E |
MYMalaysia | 3924901000 | - - Bed pans, urinals (portable type) or chamber-pots | 0% | 出口税率:0% 销售税 (SST):0% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 3924.90.10 | - - Bed pans, urinals (portable type) or chamber-pots | 15% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:15% | — |
THThailand | 39249010 | Bed pans, urinals (portable type) or chamber-pots | 40.00 | — | |
VNVietnam | 39249010 | - - Bed pans, urinals (portable type) or chamber-pots | 33 | 优惠税率:22 增值税:8/10 | 22% ACFTA / RCEP · Form E |
JPJapan | 392490000 | Other | 5.8% | WTO 税率:3.9% GSP 特惠税率:Free | 2.1% RCEP |
KRKorea | 3924901000 | Soap dishes and boxes | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 39249000 | Other | 5%CA:Free | 0% ChAFTA | |
BRBrazil | 39249000 | Outros | 16.2% | 工业产品税 (IPI):6.5% | — |
MXMexico | 39249001 | Mangos para maquinillas de afeitar. | — | — |
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.