Table of Contents
Reviewed and updated by ICD - Week 43/2026
No single HS code has been confirmed for Danpla plastic sheet. Hollow PP sheet as a raw material is usually considered under heading 3920 (non-cellular propylene polymer sheet), with line 3920.20.91 carrying a preferential import duty of 6%; formed Danpla boxes, crates and trays fall under heading 3923. As of 19 October 2026, the VAT in force is 8% under the reduced policy, with 10% as the standard rate. The final code for a specific consignment is decided by customs according to the description and technical documents.
The sub-headings of 3921 mainly cover cellular products, whereas hollow Danpla sheet is a two-skin sheet joined by vertical ribs, not a cellular material, so heading 3920 is the more reasonable reading. The duty figures below come from hscodevn.com (a secondary source, printed 19 October 2026) and must be checked against the official tariff before declaring. For the structure of the sheet, see the article on Danpla sheet manufacturers and suppliers.
Choose the HS code by form of goods, not by the name Danpla
The HS system, developed by the World Customs Organization (WCO), classifies goods by the nature of the material, form and use rather than by trade name; “Danpla”, “Coroplast” and “Corflute” are all names for hollow PP sheet. For plastics, the first question is whether the goods are raw sheet or already formed into boxes, crates or trays with a packaging use. Three directions follow from that.
| Form of goods | HS heading usually considered | MFN preferential import duty |
|---|---|---|
| Hollow PP sheet, not yet made into boxes | 3920.20.91 (non-cellular propylene polymer sheet, unreinforced) | 6% |
| Plastic boxes, cases and crates, folded or welded into shape | 3923.10.90 | 10% |
| Other plastic packaging products (trays, dividers, liners cut to size) | 3923.90.90 | 15% |
Two points to note. First, the same Danpla sheet once cut, creased and welded into a box may fall under heading 3923, with a higher duty than the sheet heading. Second, sheet that has been printed, laminated or otherwise processed may change classification. So do not copy the code from a previous consignment or from a supplier’s price list; that code is only the seller’s suggestion, and the customs declarant is responsible for the declared code.
Import duty and VAT, with the reference date
For sheet under 3920.20.91, the MFN preferential rate is 6%. Goods with a valid C/O may get a lower duty under each agreement: according to hscodevn.com, ACFTA gives 0% (C/O form E, except for some member countries), ATIGA 0% (C/O form D), and by their table RCEP for goods from China is 4% in 2026. These figures change by year and by country of origin, so when preparing a budget, check the Special Preferential Import Tariff for the right agreement and year. The current MFN tariff was issued with Decree 26/2023/ND-CP and later amending documents.
On VAT, hscodevn.com states 8% for the current reduced category and 10% as the standard rate; the reduction is extended for limited periods, so check the effective date on the day the declaration is opened. The usual method still applies: import duty and VAT are calculated from the CIF value, paid in the order of import duty first and then VAT on the value plus import duty.
Documents and what to prepare
The basic set of documents is the electronic customs declaration, commercial invoice, packing list, bill of lading, and a C/O if you want the preferential duty. For Danpla sheet in particular, attach a technical description stating: the hollow structure, PP material, thickness, weight per square metre, whether there is an anti-static additive, and whether the goods are sheet or already formed boxes. A full description helps customs place the goods in the right heading the first time and avoids the code being adjusted in a post-clearance audit.
On specialised inspection, no document was found confirming whether Danpla sheet is or is not on the list of goods that must be inspected, so it is not stated as certain that no inspection is needed. The safe way is to ask the customs sub-department where the declaration is opened, or to apply for an advance ruling on the code and on management requirements. For anti-static sheet, buyers often ask for an additional surface resistance report from a testing laboratory; that is a commercial requirement, not a customs condition.
If the consignment is large or recurring, applying for an advance ruling on the code is worth doing once: the result gives the code and the duty rate that apply, instead of each consignment carrying the risk of a changed code. If you only need sheet for processing in Vietnam and buy small quantities, you can choose to buy locally and not have to deal with this; the current range is at ICD Danpla plastic, and sheet made and processed to order is on the ICD Vietnam Danpla plastic sheet product page. For minimum quantities and sizes, please contact ICD Vietnam.
Frequently asked questions
What is the HS code for Danpla plastic sheet?
There is no single fixed code. Raw hollow PP sheet is usually considered under 3920.20.91 (MFN 6% per the table of 19 October 2026); formed boxes and crates fall under heading 3923. The final code is decided by customs based on the description and documents of the consignment.
Why not use heading 3921 for hollow sheet?
The sub-headings of 3921 mainly cover cellular products. Hollow Danpla sheet is a two-skin sheet joined by vertical ribs, not a cellular material, so 3920 is more reasonable; however this is a reading, not a customs conclusion, so when you need certainty, apply for an advance ruling on the code.
Can you apply for an advance HS ruling?
Yes. A business can ask customs to determine the commodity code in advance; the result can be used as the basis for consignments matching the description. Submit the technical description and a sample if asked.
Is the VAT on imported Danpla 8% or 10%?
As of 19 October 2026, hscodevn.com states 8% for the current reduced category and 10% as the standard rate. The reduction is time-limited, so check the effective date on the day the declaration is opened.
Contact
ICD Vietnam Industrial Manufacturing Co., Ltd.
North: 3rd Floor, Thang Long A1 Building, Bau Hamlet, Thien Loc Commune, Hanoi - 0983 797 186 / 090 345 9186 / 090 5859 186
South: 551/212 Le Van Khuong Street, Tan Thoi Hiep Ward, District 12, Ho Chi Minh City - 098 6784 186
Email: sales@icdvietnam.com.vn
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References
- World Customs Organization, What is the Harmonized System (HS) - wcoomd.org
- hscodevn.com, HS code profiles 3920.20.91, 3923.10.90, 3923.90.90 (MFN, FTA and VAT tariff; printed 19 October 2026; secondary source, checked against Decree 26/2023/ND-CP) - hscodevn.com
