Plastic film is widely used in food packaging, agricultural production, pharmaceutical and chemical industry, construction and other fields. With the development of China’s economy and industrial restructuring, the market demand for plastic film is rising. According to customs statistics, China imported 1.084 million tons of plastic film in 2018, with a value of 63.55 billion yuan.

I. Common plastic film

1.Plastic film for packaging

Plastic film is widely used in packaging field. Plastic packaging products occupy an increasing share in the market, especially composite plastic soft packaging, which has been widely used in food, medicine, chemical industry and other fields. Among them, food packaging accounts for the largest proportion, such as beverage packaging, frozen food packaging, steamed food packaging, fast food packaging, and so on. They all bring great convenience to people’s life.

2.Agricultural film

Plastic film has been used in agricultural production for many years in China. At first, it was used for rice seedling raising. The effect of increasing yield was remarkable. Later, it was gradually extended to sweet potato, cotton seedling raising, vegetable cultivation, tobacco, ginseng, silkworm production and so on.

3.Plastic film for automobiles and buildings

In recent years, with the rapid development of China’s construction industry and automotive industry, automotive and building glass decoration, explosion-proof, protective film products have developed rapidly and demand is large.

II. Notices for declaration of import of plastic film

1.HS Code Classification Criteria

3919 is self-adhesive plastic sheet, sheet, film, foil, strip, flat strip and other flat shape materials, whether or not in rolls. The plastic film of this item is mainly self-adhesive, such as building film, window film, capsule reflective film are self-adhesive plastic film.

3920 is a plate, sheet, film, foil and flat strip of other non-foam plastics, which is not strengthened, laminated, supported or made by similar methods. The plastic film is mainly focused on non foam, such as agricultural film and battery separator.

3921 is for other plastic sheets, sheets, films, foils, flat strips, including foam plastics and others. For example, foam packaging film.

2.Adjustment of tax rate

Under 3919-3921, the MFN tariff rates for import duties of commodities are 2.2%, 3.3%, 6.5%, 9% and 10%, which can be consulted in accordance with the Import and Export Taxes of the People’s Republic of China. The provisional rates of duty for 4 commodities, the polyethylene foam diaphragm, the non foam polyvinyl butyral film with a thickness of not more than 3 mm, and the thickness of the polyimide film with a thickness not exceeding 0.03 mm are all 3%. The provisional tax rate for the ion exchange membrane is 5%.

Value-added tax rate is 9% except for agricultural film under 3920 (value-added tax rate dropped from 10% to 9% on April 1, 2019), and 13% on the other (value-added tax rate dropped from 16% to 13% on April 1, 2019).