HS 39Chemicals · Australia

HS Code for Plastics & Polymers - Import into Australia

Q: What is the typical import duty on chemicals (HS 39) into Australia?

Australia applies an MFN duty of about 6% on HS chapter 39 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.

Q: How is GST calculated on imports of chemicals in Australia?

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

Q: What is the landed cost of a USD 45,000 FOB shipment of chemicals 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.

Q: Which HS code should I use for chemicals in Australia?

Start with the 6-digit international HS heading - for example 3901.10 (Polyethylene, specific gravity < 0.94 (LDPE/LLDPE)). 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.

Q: Which Incoterm is best for shipping chemicals 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.

Q: What documents does Australia customs need to clear HS 39?

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.

Duty and tax snapshot for importing chemicals (HS 39) 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 chemicals (HS 39) 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
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

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 chemicals (HS 39) into Australia?

Australia applies an MFN duty of about 6% on HS chapter 39 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 chemicals 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 chemicals 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 chemicals in Australia?

Start with the 6-digit international HS heading - for example 3901.10 (Polyethylene, specific gravity < 0.94 (LDPE/LLDPE)). 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 chemicals 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 39?

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.