HS Code for PA Polyamide Plastic Pellets Import | ICD Vietnam

Reviewed and updated by ICD - Week 43/2026

Short answer: virgin PA plastic (polyamide) pellets fall under heading 39.08. In the Vietnamese tariff, nylon 6 (PA6) is code 3908.10.10 and the other polyamides (PA66, PA11, PA12…) are 3908.10.90, and the preferential MFN import duty is 0% for both. The code 3908.10.00 and an “MFN 0% to 5%” rate that appear in many articles are not in Decree 26/2023/ND-CP.

The sections below check this against the current tariff and decree, and note what you must confirm yourself with customs before filing: the correct code for your specific shipment, and the VAT rate that applies at the time of import.

HS codes for PA plastic pellets under the current tariff

Decree 26/2023/ND-CP (signed 31/05/2023, effective 15/07/2023) is the preferential import tariff now in force. Under heading 39.08 “Polyamides in primary forms”, the tariff is split by type of polyamide, and there is no code 3908.10.00. Decree 108/2025/ND-CP (19/05/2025) amended the tariff but only adjusted the export duty on cement clinker, and did not touch heading 39.08.

Many documents lump “nylon 6, 11, 12, 66” into one code, but PA6 is separate at 3908.10.10 while PA66, PA11 and PA12 are grouped in 3908.10.90, so filing the wrong one of these two codes still carries the same 0% duty but makes the declaration wrong in detail. Check the technical records (COA or datasheet) to identify the correct polyamide before choosing a code.

Duty: MFN is already 0%, so a C/O does not bring the duty “down to 0%”

Because the MFN rate of all three codes is already 0%, a certificate of origin (Form D, E, AK…) cannot take the duty below 0%. The common statement “hold a C/O to get 0% duty” is not correct for this product group. A C/O is still useful when origin must be proven for other purposes (anti-dumping, partner procedures), but for the import duty on virgin PA pellets it does not change the figure.

For value added tax, the normal rate on imported goods is 10%. Resolution 204/2025/QH15 and Decree 174/2025/ND-CP reduce it to 8% for goods currently taxed at 10% (except telecommunications, finance, insurance, real estate, metal products, mining and goods subject to special consumption tax), applying from 01/07/2025 to the end of 31/12/2026 and stating that it applies at the import stage. PA pellets are not in the excluded groups above, but no separate customs document confirming this for each 3908 code was found, so ask the customs sub-department where you file the declaration whether 8% or 10% applies, especially for shipments cleared after 31/12/2026.

Recycled PA pellets: watch for reclassification as scrap

Virgin pellets use heading 3908. If recycled pellets are assessed as scrap or plastic off-cuts, heading 3915 applies, and the corresponding code for polyamide off-cuts from production that have never been used is 3915 90 90 in the list in QCVN 32:2024/BTNMT. Imported plastic scrap must meet the conditions of the Law on Environmental Protection (environmental permit, deposit, inspection against the standard); the detailed list is set by Decision 13/2023/QD-TTg.

The boundary between “recycled pellets” (3908) and “scrap” (3915) is assessed by customs lot by lot; no purity criterion written in any legal document was found, so statements such as “at X% purity it belongs to this heading” have no basis. For a recycled lot, ask customs and a specialist importer about classification before ordering.

Import documents for virgin PA pellets

The usual set of documents is the electronic customs declaration, commercial invoice, packing list, bill of lading and a COA or datasheet to prove the type of polyamide. A C/O is not required for duty as explained above, but many companies still keep one on file. Whether a shipment goes to the green, yellow or red channel is decided by the customs system according to compliance level, not by the type of pellet.

If your warehouse for the pellets needs plastic pallets, ICD Vietnam has lines by load capacity. PA pellets are not produced by ICD; this section is procedural information only.

Frequently asked questions

What is the HS code for virgin PA plastic pellets?

PA6 (nylon 6) is 3908.10.10, other polyamides such as PA66, PA11 and PA12 are 3908.10.90, and the remaining polyamides in primary forms are 3908.90.00, under Decree 26/2023/ND-CP.

Is code 3908.10.00 correct?

It is not in the current tariff: subheading 3908.10 is split into 3908.10.10 and 3908.10.90.

What is the import duty on PA pellets?

The MFN duty is 0% for all three codes. Because it is already 0%, a C/O gives no further reduction.

What is the VAT on imported PA pellets?

The normal rate is 10%, reduced to 8% from 01/07/2025 to the end of 31/12/2026 under Decree 174/2025/ND-CP for qualifying goods. Ask customs to confirm for the specific code.

Do recycled PA pellets fall under a different code?

They may be treated as scrap and fall under heading 3915 (3915 90 90 for polyamide), which brings separate environmental conditions. Ask customs before importing.

Contact ICD Vietnam

ICD Vietnam Industrial Manufacturing Co., Ltd.

Northern Vietnam: 3rd Floor, Thang Long A1 Building, Thon Bau, Thien Loc Commune, Hanoi - 0983 797 186 / 090 345 9186 / 090 5859 186
Southern Vietnam: 551/212 Le Van Khuong Street, Tan Thoi Hiep Ward, District 12, Ho Chi Minh City - 098 6784 186

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References

• Decree 26/2023/ND-CP of 31/05/2023 on the Export Tariff and Preferential Import Tariff (effective 15/07/2023; heading 39.08 polyamides in primary forms) - congbao.chinhphu.vn
• Decree 174/2025/ND-CP of 30/06/2025 on VAT reduction under Resolution 204/2025/QH15 (10% to 8%, from 01/07/2025 to the end of 31/12/2026, applying at the import stage) - vanban.chinhphu.vn
• QCVN 32:2024/BTNMT on imported plastic scrap and off-cuts used as production material (list of heading 3915 codes, in which 3915 90 90 covers PA polyamide off-cuts from production that have never been used) - thuvienphapluat.vn