HS Code for PA Polyamide Plastic Pellets Import | ICD Vietnam

Reviewed and updated by ICD - Week 30/2026

The HS code for PA (polyamide/nylon) plastic pellets used for import is generally 3908 (polyamides in primary forms). The exact sub-heading depends on the polyamide type (PA6, PA66). The HS code determines import duty, VAT and customs documentation.

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.

Related articles

• What is PA plastic? PA plastic applications in industry explained
• Is PA Plastic Safe? BPA Content and Heat Resistance Explained
• PA Plastic Density: Reference Table and Material Weight Formula

If you are also importing danpla sheets, check our Danpla sheet HS code guide for the correct tariff code.

Frequently asked questions

What is the HS code for polyamide (PA) pellets?
Polyamides in primary forms fall under heading 3908; the precise 8-digit code depends on PA type and country tariff.

Why do I need the correct HS code?
It sets the import duty, VAT and any licensing; a wrong code risks customs delays and penalties.

Does PA6 and PA66 share the same code?
Both sit under 3908 but may have different sub-headings - confirm with the current tariff schedule.

Customs Documents Required for PA Pellet Import

Importing virgin PA (Polyamide) plastic pellets into Vietnam does not require a specialized import license - making the customs process relatively straightforward compared to other industrial materials. However, the standard commercial documents must be complete and accurate, because Vietnamese customs authorities check them against the declared HS code (3908.10.00 or 3908.10.90) and declared value before releasing the shipment. Missing or inconsistent documents are the most common cause of clearance delays for first-time importers of engineering plastics.

Virgin PA pellets classified under 3908.10.00 or 3908.10.90 are not on Vietnam’s restricted import list, so no import permit from MOIT or any other ministry is required. Recycled PA or PA blends may fall under a different HS heading and could attract additional documentation requirements - always confirm the classification with your customs broker before the shipment arrives.

How Certificate of Origin Reduces Your Import Tax

The MFN (Most Favored Nation) import duty for PA pellets under HS 3908.10.00 in Vietnam currently stands at 0-5%, depending on the sub-classification and the annual tariff schedule. However, importers who present a valid Certificate of Origin (C/O) issued under an active free trade agreement can reduce this to 0% - a meaningful saving on large-volume orders. The two most widely used C/O forms for PA pellets sourced from Asia are Form D under ASEAN ATIGA and the RCEP Certificate of Origin.

To claim the preferential rate, the C/O must be submitted to Vietnamese customs at the time of declaration - it cannot be submitted retroactively in most cases. The origin rules under both ATIGA and RCEP require the PA pellets to meet a regional value content (RVC) threshold of at least 40%, or a change in tariff classification (CTC) rule. For PA pellets manufactured in China, Thailand, or Malaysia - the most common supply sources - this threshold is typically satisfied when the supplier is producing from monomer-stage inputs, not simply repackaging imported pellets. Ask your supplier to confirm origin eligibility before requesting the C/O.

VAT of 10% applies to all PA pellet imports regardless of C/O status. This VAT is recoverable as input tax credit if the importing company is VAT-registered and the pellets are used in taxable manufacturing activities - a standard arrangement for plastic processors and compounders in Vietnam. Need help verifying the correct HS code or C/O eligibility for your PA pellet shipment? Contact ICD Vietnam at 0983 797 186 or email sales@icdvietnam.com.vn for guidance.