Key takeaways:
Virgin PA (Polyamide) plastic pellets are typically classified under HS code 3908.10.00 or 3908.10.90.
MFN import duty ranges from 0% to 5%; VAT is 10%.
Using a Certificate of Origin (C/O) can allow businesses to access a 0% preferential duty rate.
Customs clearance documentation for virgin PA pellets consists of standard trade documents - Commercial Invoice, Packing List, Bill of Lading, and C/O - with no specialized import license required.
1. Quick lookup result: What is the HS code for PA (Polyamide) plastic pellets?
To directly answer the question for procurement managers and documentation staff: unformed PA (Polyamide) plastic pellets fall under Chapter 39 of the import/export tariff schedule - specifically the group covering plastics and plastic products.
The most commonly applied HS codes for this commodity are:
- HS code 3908.10.00 or 3908.10.90: This covers Polyamide-6 (PA6), Polyamide-11, -12, -6,6 (PA66), -6,9, -6,10, or -6,12. These are the most widely used engineering plastic grades for industrial raw material and processed recycled PA6 pellets.
- HS code 3908.90.00: Applies to other polyamide types in primary forms not covered by the above subheadings.
Important note on recycled pellets: In some cases, if recycled pellets do not meet purity standards or are assessed as waste material, customs authorities may reclassify them under heading 3915.90.00 (Plastic waste and scrap). This reclassification results in a significantly more complex import process with strict environmental conditions. Businesses should consult thoroughly with the customs office where the declaration will be filed before importing recycled material shipments.
2. PA plastic pellet import duty rates
Correctly identifying the HS code is the foundation for accurately calculating input costs through the tariff schedule. As updated for 2026, the applicable duty rates for PA plastic pellets are as follows:
- Most-Favored-Nation (MFN) import duty: Typically ranges from 0% to 5% depending on the specific code within subheading 3908.
- Value-Added Tax (VAT): 10% applies to all imported plastic pellets.
Duty optimization tip for businesses: To minimize costs, businesses should request a Certificate of Origin (C/O) from their supplier. Depending on the country of export, C/O forms such as Form D (ASEAN), Form E (China), or Form AK (South Korea) can reduce import duty significantly - in some cases to 0%. This is a major competitive advantage for manufacturers of precision plastic components.
3. PA plastic pellet import customs documentation summary
The import procedure for virgin plastic pellets is generally straightforward because this commodity is not on the restricted or prohibited import list and does not require specialized inspection. Businesses only need to prepare the standard customs clearance documentation set:
- Electronic import customs declaration form.
- Commercial Invoice and Packing List.
- Bill of Lading.
- Certificate of Origin (C/O) to apply preferential duty rates.
Note: For virgin PA plastic, clearance proceeds normally through green, yellow, or red lanes depending on the importer’s compliance history.
However, if the goods are recycled plastic or scrap, the importer must additionally provide environmental compliance certificates and documentation related to plastic scrap deposit requirements.
