HS 3907Plastics & Rubber · Australia

PET Resin - HS 3907 classification, duty and landed cost - Import into Australia

Duty and tax snapshot for importing plastics & rubber (HS 3907) into Australia. Typical MFN duty ~6%, GST 10% on CIF + duty. Decision-support only - confirm the 10-digit line and preferential status with your broker.

Typical duty

GST

10%

Total taxes / CIF

16.6%

Worked landed-cost example

USD 45,000 FOB parcel of plastics & rubber (HS 3907) shipped to Australia.

FOB valueUSD 45,000

Origin chargesUSD 675

FreightUSD 3,600

InsuranceUSD 225

CIFUSD 49,500

Import duty @ 6%USD 2,970

GST @ 10%USD 5,247

Destination inlandUSD 900

Landed cost ≈ USD 58,617

Run your own numbers in the Landed Cost by HS & Country tool.

Sample HS codes

Code	Description
3907.61	Poly(ethylene terephthalate), viscosity high
3901.90	Polymers of ethylene, other

Australia duty regime

MFN tariff (mostly 0% or 5%). Preferential rates under CPTPP, RCEP, ChAFTA, JAEPA, KAFTA, AANZFTA, AUKFTA, A-UAE CEPA, IA-CEPA and AUSFTA.

Customs notes

· 10-digit HS Statistical Code (HS 6 + 4 national digits) administered by ABF (Australian Border Force).
· ICS (Integrated Cargo System) is the electronic customs declaration platform.
· Duty-free threshold: AUD 1,000 for low-value goods; GST still applies on all LVG imports via the vendor-collect model for online sellers.
· AUSFTA / RCEP / CPTPP self-certification of origin is standard - no formal certificate template required.

Frequently asked questions

What is the typical import duty on plastics & rubber (HS 3907) into Australia?

Australia applies an MFN duty of about 6% on HS chapter 3907 at the 6-digit line. National tariff schedules add 2–4 further digits, so the exact rate can shift once you confirm the 8- or 10-digit code. Preferential rates under FTAs (MFN tariff (mostly 0% or 5%)) may reduce this to 0% for qualifying origins.

How is GST calculated on imports of plastics & rubber in Australia?

Australia charges GST at 10% on the CIF value plus duty. GST on VoTI (CIF+duty)

What is the landed cost of a USD 45,000 FOB shipment of plastics & rubber into Australia?

On a USD 45,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 49,500. Applying 6% duty and 10% GST brings total taxes to about USD 8,217 (~16.6% of CIF). Landed at buyer's warehouse ≈ USD 58,617.

Which HS code should I use for plastics & rubber in Australia?

Start with the 6-digit international HS heading - for example 3907.61 (Poly(ethylene terephthalate), viscosity high). Australia customs then requires the full national code (8- to 10-digit national tariff line). Confirm the exact line with your licensed customs broker before filing.

Which Incoterm is best for shipping plastics & rubber to Australia?

Most importers into Australia prefer CIF or CFR for sea freight so the seller arranges main-carriage transport, while retaining control of destination clearance. DDP shifts import duty and GST to the seller - attractive to buyers but often priced with a risk premium. Compare all 11 Incoterms with our Landed Cost by HS & Country tool.

What documents does Australia customs need to clear HS 3907?

10-digit HS Statistical Code (HS 6 + 4 national digits) administered by ABF (Australian Border Force). Regulated commodities may also require a health certificate, phytosanitary certificate or import licence depending on the exact HS line.