HS Code for Plastics & Polymers (Chapter 39)
Chapter 39 splits into polymers in primary form (39.01-39.14) and finished plastic articles (39.15-39.26). Getting this split right is the classification decision that most affects duty.
Sample 6-digit codes
| Code | Description |
|---|---|
| 3901.10 | Polyethylene, specific gravity < 0.94 (LDPE/LLDPE) |
| 3902.10 | Polypropylene in primary form |
| 3907.61 | Polyethylene terephthalate (PET), bottle-grade |
| 3904.10 | Polyvinyl chloride (PVC), not mixed |
| 3923.30 | Bottles, flasks - plastic articles for packing |
| 3926.90 | Other articles of plastics |
Typical import duty by market
| Market | Duty |
|---|---|
| United States (MFN) | 0% - 6.5% |
| European Union | 6.5% Standard rate for most polymers in primary form. |
| India (BCD) | 5% - 10% Plus IGST 18% and possible AD duty on named grades/origins. |
| UAE | 5% |
Numerical Example: 22 MT bottle-grade PET (HS 3907.61), CIF Jebel Ali USD 22,000
22 MT bottle-grade PET (HS 3907.61), CIF Jebel Ali USD 22,000. Run your own numbers in the Import Duty & Tax calculator.
- · REACH registration for EU imports over 1 MT/year.
- · Food-contact compliance: EU 10/2011, US FDA 21 CFR 177, India BIS IS 10146.
- · Extended Producer Responsibility for packaging in EU and India.
- · Anti-dumping duties on specific polymer grades - PVC, PET film, ABS - from named origins.
- · China
- · United States
- · Saudi Arabia
- · South Korea
- · Germany
- · India
Frequently asked questions
Primary form = powders, pellets, granules, liquids, pastes, or non-worked blocks/sheets. Once the material is moulded, extruded or shaped into an identifiable product (bottle, sheet, film), it moves to 39.15-39.26.
Recycled polymer in primary form uses the same 3901-3914 headings but often triggers additional documentation - end-of-waste evidence in the EU, Basel Convention prior consent for cross-border movement.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to chemicals (HS 39) in each market we cover. Rates are indicative at the 6-digit line | confirm the national 8/10-digit code with your broker.
| Market | Duty | Consumption tax | Tax base | Tax as % of CIF |
|---|---|---|---|---|
| India | 10% | IGST 18% | Assessable value + duty | 30.1% |
| United Arab Emirates | 6% | VAT 5% | CIF + duty | 11.3% |
| Saudi Arabia | 6% | VAT 15% | CIF + duty | 21.9% |
| Singapore | 6% | GST 9% | CIF + duty | 15.5% |
| China | 6% | VAT 13% | CIF + duty | 19.8% |
| United States | 6% | Federal VAT 0% | CIF | 6.3% |
| United Kingdom | 6% | VAT 20% | CIF + duty | 27.2% |
| Germany | 6% | USt 19% | CIF + duty | 26.1% |
| Netherlands | 6% | BTW 21% | CIF + duty | 28.3% |
| Vietnam | 6% | VAT 10% | CIF + duty | 16.6% |
| Türkiye | 6% | KDV 20% | CIF + duty | 27.2% |
| Japan | 6% | JCT 10% | CIF + duty | 16.6% |
| South Korea | 6% | VAT 10% | CIF + duty | 16.6% |
| Brazil | 14% | IPI+PIS/COFINS+ICMS 32% | CIF + duty | 50.5% |
| Indonesia | 6% | PPN 11% | CIF + duty | 20.2% |
| Mexico | 6% | IVA 16% | CIF + duty | 23.9% |
| Egypt | 6% | VAT 14% | CIF + duty | 20.8% |
| Nigeria | 6% | VAT 7.5% | CIF + duty | 15.6% |
| South Africa | 6% | VAT 15% | Assessable value + duty | 24.1% |
| Australia | 6% | GST 10% | CIF + duty | 16.6% |
Run your own numbers with the landed cost calculator or check documentation requirements in the LC document checklist.
In-depth corridor guides
Full documentation, duty and worked landed-cost breakdowns for the corridors we handle client paperwork on.