What documents are required to import HS 39076990 into China?

Typically required: commercial invoice, packing list, bill of lading / airway bill, certificate of origin (for preferential rates). Confirm latest requirements with GACC (General Administration of Customs of China).

How to calculate landed cost for importing HS 39076990 into China?

Use CIF (goods + freight + insurance) × 6.5% = import duty. Then add VAT 13% = landed cost. Treayo provides an online calculator at https://treayo.com/en/calculator/china.

WCO classification path

Chapter39Plastics and articles thereof
Heading3907Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms
Subheading390769Poly(ethylene terephthalate)
National39076990其他初级形状聚对苯二甲酸乙二酯,粘数在78毫升/克以下

39076990

ACTIVE

What is the China import tariff for HS 39076990 (其他初级形状聚对苯二甲酸乙二酯,粘数在78毫升/克以下)?

Quick answer: China MFN rate for HS 39076990 is 6.5%, plus VAT 13%.

"Poly(ethylene terephthalate)"

WCO HS-6Above is the WCO international classification (EN); country-level 8-10 digit description (Chinese original):
"其他初级形状聚对苯二甲酸乙二酯,粘数在78毫升/克以下"

HS code 3907699000 (Chapter 39 "Plastics and articles thereof"; Heading 3907 "Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallylesters and other polyesters, in primary forms"; Subheading 390769 "Poly(ethylene terephthalate)") under the China tariff schedule classifies "其他初级形状聚对苯二甲酸乙二酯,粘数在78毫升/克以下". China customs apply MFN rate of 6.5%, General rate 45%. Statutory unit of measure: 千克.

Tariff Schedule

Classification	Rate	Legal
最惠国税率 (MFN) MFN rate	6.5%	Official tariff schedule
普通税率 General rate	45%	Official tariff schedule
增值税率 VAT	13%	Official tariff schedule
出口税率 Export duty	0%	Official tariff schedule
出口退税率 Export rebate	13%	Official tariff schedule