What documents are required to import HS 39261000 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 39261000 into China?

Use CIF (goods + freight + insurance) × 10% = 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
Heading3926Other articles of plastics and articles of other materials of headings 3901 to 3914
Subheading392610- Office or school supplies
National39261000办公室或学校用塑料制品

39261000

ACTIVE

What is the China import tariff for HS 39261000 (办公室或学校用塑料制品)?

Quick answer: China MFN rate for HS 39261000 is 10%, plus VAT 13%.

"- Office or school supplies"

WCO HS-6Above is the WCO international classification (EN); country-level 8-10 digit description (Chinese original):
"办公室或学校用塑料制品"

HS code 3926100000 (Chapter 39 "Plastics and articles thereof"; Heading 3926 "Other articles of plastics and articles of other materials of headings 3901 to 3914"; Subheading 392610 "- Office or school supplies") under the China tariff schedule classifies "办公室或学校用塑料制品". China customs apply MFN rate of 10%, General rate 80%. Statutory unit of measure: 千克.

Tariff Schedule

Classification	Rate	Legal
最惠国税率 (MFN) MFN rate	10%	Official tariff schedule
普通税率 General rate	80%	Official tariff schedule
增值税率 VAT	13%	Official tariff schedule
消费税率 Consumption tax	无	Official tariff schedule
出口税率 Export duty	0%	Official tariff schedule
出口暂定税率 Export provisional	无	Official tariff schedule
出口退税率 Export rebate	13%	Official tariff schedule