3925.90
Chapter 39Plastics and articles thereof
Heading 3925BUILDERS’ WARE OF PLASTICS, NOT ELSEWHERE SPECIFIED OR INCLUDED
Subheading 392590- Other
Across 12 destination markets covered, HS 3925.90 import primary tariff is lowest in Australia(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
- 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 | 3925.90.00.00 | Other | 5.3% | 第二栏税率:80% | — |
INIndia | 39259010 | Of polyurethane | 15 | IGST:18 社会福利附加税:1.5 综合税负:37.47 | — |
IDIndonesia | 39259000 | - Other | 20.00 | 增值税 (PPN):12.00 所得税:10.00 | 5% ACFTA / RCEP · Form E |
MYMalaysia | 3925900000 | - Other | 20% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 3925.90.00 | - Other | 15% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 39259000 | Other | 40.00 | — | |
VNVietnam | 39259000 | - Other | 30 | 优惠税率:20 增值税:8/10 | 20% ACFTA / RCEP · Form E |
JPJapan | 392590000 | Other | 5.8% | WTO 税率:3.9% GSP 特惠税率:Free | 2.1% RCEP |
KRKorea | 3925900000 | Other | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 39259000 | Other | 5%CA:Free | 0% ChAFTA | |
BRBrazil | 39259010 | De poliestireno expandido (EPS) | 16.2% | 工业产品税 (IPI):3.25% | — |
MXMexico | 39259099 | Los demás. | — | — |
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.