Product group · Plastics & Plastic Articles
Plastics & Plastic Articles HS Code Lookup & Import Procedure
Vietnam's plastics industry depends heavily on imported feedstock, with millions of tonnes of virgin resin (PE, PP, PVC, PET) each year serving many small and medium producers. Classification is generally not hard, but there is one critical boundary: virgin plastic (headings 3901–3914) is freely importable, while plastic scrap and waste (heading 3915) is tightly environmentally controlled. Enter your product in the tool below to find the code and check policy.
Chapter 39Look up the HS code for this product group
Vietnam HS code (HS Code) & import–export tariff lookup
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Overview
Plastics and plastic articles sit entirely within Chapter 39, in three layers: feedstock in primary form (3901–3914: PE, PP, PVC, PET, PS, ABS, PA…), semi-finished products (film, sheet, tube, rod — 3916–3921), and finished articles (packaging, household goods, fittings — 3922–3926). Heading 3915 — plastic scrap and waste — is the most tightly environmentally regulated. For importers, two things matter: telling the three layers apart for code and duty, and especially distinguishing commercial-grade plastic from plastic scrap, since that decides whether the shipment falls under the full environmental-permit process.
Related product groups
- Chemicals — many plastic importers also bring in additives, plasticisers and industrial chemicals — see chemical-declaration duties and Chapter 28–38 classification.
Common HS codes
| HS code | Description |
|---|---|
| 3901 | Polymers of ethylene in primary form (PE, LDPE, HDPE, LLDPE) |
| 3902 | Polymers of propylene in primary form (PP) |
| 3903 | Polymers of styrene in primary form (PS, ABS) |
| 3904 | Polymers of vinyl chloride in primary form (PVC) |
| 3907 | Polyacetals, polyesters (PET), polycarbonates, epoxy resins in primary form |
| 3908 | Polyamides (nylon, PA) in primary form |
| 3915 | Waste, parings and scrap of plastics (environmentally controlled) |
| 3917 | Tubes, pipes and fittings of plastics |
| 3919 | Self-adhesive plates, sheets, film of plastics |
| 3920 | Plates, sheets, film of plastics (non-cellular, not reinforced) |
| 3923 | Plastic packaging: bags, sacks, boxes, bottles, cans |
| 3926 | Other articles of plastics |
Duty rates & FTA preferences
Virgin resin typically carries low MFN duty (many lines 0–3%, some such as PP, PVC higher depending on policy); semi-finished and finished plastic articles are higher (usually 3–20%). VAT is commonly 10%. Major sources include ASEAN, China, Korea and the Middle East. Goods with a valid C/O from an FTA partner may receive special preferential duty. Because the gap between MFN and preferential duty on resin can be significant, the C/O is an important cost lever. Use the tool above to look up the specific HS code.
Applicable FTAs
Import procedure
- 1
Determine the HS code & tell virgin from scrap
Classify by polymer type and form (virgin 3901–3914, semi-finished 3916–3921, finished 3922–3926). Crucially, establish whether the goods are commercial-grade plastic or scrap/parings of heading 3915 — this drives the entire procedure.
- 2
Virgin resin & plastic articles: ordinary clearance
Virgin resin, semi-finished and finished plastic articles are freely importable, no special-management licence needed. File the declaration with documents and C/O (if claiming FTA preference).
- 3
Plastic scrap (3915): strict conditions
Only businesses with a genuine recycling plant, an environmental permit allowing scrap import as production feedstock, and a paid environmental deposit may import. Scrap must be on the permitted list (Decision 13/2023/QĐ-TTg) and meet QCVN 32:2024/BTNMT; it is inspected at port. From 01/01/2025, imports are capped at 80% of design capacity.
- 4
Label the goods
Per Decree 43/2017/NĐ-CP and Decree 111/2021/NĐ-CP (Vietnamese sub-label). Food-contact plastic articles must also be self-declared under food-safety rules before distribution.
- 5
File the declaration, pay duties & clear
Submit the declaration with contract, invoice, packing list, B/L and C/O (if claiming FTA preference); pay import duty and VAT.
Specialised management & licences
Virgin resin & plastic articles: no specialised management
Virgin resin (3901–3914) and plastic articles are freely importable. Some food-contact plastic articles (boxes, cling film, containers) fall under food-safety management and must be self-declared before distribution.
Plastic scrap (3915) — strict environmental control
Under the 2020 Law on Environmental Protection: only businesses with a recycling plant using scrap as production feedstock may import (not for sorting and resale). Conditions include an environmental permit covering scrap import, an environmental deposit, and compliant storage and technology. Scrap must be cleaned, sorted, free of hazardous contaminants and household waste, and meet QCVN 32:2024/BTNMT; the permitted list is in Decision 13/2023/QĐ-TTg. After the 2025 ministry merger, environmental management sits with the Ministry of Agriculture and Environment.
Extended Producer Responsibility (EPR)
Producers and importers of plastic packaging fall under recycling responsibility (EPR) under the 2020 Law on Environmental Protection and Decree 08/2022/NĐ-CP: mandatory recycling by quota or a financial contribution to the Environmental Protection Fund. Check the current scope and rates.
Common classification mistakes
"Recycled pellets" — commercial feedstock or scrap?
This is the most dangerous trap in the plastics group. If the goods have been recycled into commercial-grade pellets (cleaned, homogeneously pelletised, with specs like virgin resin), they take a polymer code in 3901–3914 and import freely. But if they are still scrap, parings or flakes not yet pelletised, they fall under heading 3915 and the full environmental-control process. Real-world example: a business ordered "recycled plastic" assuming ordinary feedstock, but the goods arrived as flakes → classified as plastic scrap 3915; lacking an environmental permit and deposit, the shipment could not clear, incurring port-storage costs and re-export risk. Lesson: clarify the physical state (commercial pellets vs parings) before ordering.
Virgin vs semi-finished vs finished
The same plastic in primary form (3901–3914), as sheet/film/tube (3916–3921) and as finished articles (3922–3926) carries different codes and duties. Identify the form correctly to avoid confusing feedstock with finished goods.
Food-contact plastic articles
Plastic boxes, cling film, water bottles and food containers are coded in Chapter 39 but, once placed on the market, must comply with food-safety rules (self-declaration) — do not overlook this obligation.
Frequently asked questions
Does importing virgin resin need any licence?
No. Virgin resin (3901–3914) is freely importable and not subject to specialised management. Just declare to customs, pay duties and label as required.
Can plastic scrap be imported?
Yes, but very restrictively. Only businesses with a genuine recycling plant, an environmental permit allowing scrap import, a paid environmental deposit, and scrap on the permitted list (Decision 13/2023/QĐ-TTg) meeting QCVN 32:2024/BTNMT. It cannot be imported for sorting and resale.
Is recycled plastic treated as scrap?
It depends on the state. If recycled into homogeneous commercial pellets, it takes a feedstock code (3901–3914). If still scrap or parings not yet pelletised, it falls under 3915 and environmental control. Clarify with the supplier before ordering.
What is the import duty on plastic resin?
It depends on the polymer and HS code. Many virgin resin lines are low; goods from FTA partners with a valid C/O may receive special preferential duty. Look up the specific HS code for the rate.
Do importers of plastic packaging have EPR obligations?
Possibly. Producers and importers of packaging fall under recycling responsibility (EPR) under the 2020 Law on Environmental Protection and Decree 08/2022/NĐ-CP — mandatory recycling by quota or a financial contribution. Check the applicable scope and rates.
Advisory
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