Recycled Plastics and Recycled Pulp--Specification Declaration Guide
Regulated Declaration Guide for Recycled Plastics and Recycled Pulp
Recycled resources refer to various waste materials generated during social production and daily consumption that have lost all or part of their original use value. Through recycling and processing, these materials can regain their use value. The recycling and utilization of renewable resources not only achieves effective resource conservation but also plays a positive role in promoting environmental protection. Let's learn about the declaration requirements for recycled pulp and recycled plastics as outlined in the 2025 edition of the "Catalog of Regulated Declaration for Taxable Import and Export Commodities of the People's Republic of China Customs".
I. Interpretation of Declaration Elements for Recycled Plastics
According to the "Import and Export Tariff of the People's Republic of China", recycled plastics are managed as plastic raw materials and fall under heading numbers 3901 to 3914.
The declaration elements include: Product Name, Appearance, Composition Content, Types and Proportions of Monomer Units, Specific Gravity, Source of Base Material, Grade, Brand, Model, Contract Date, Usage, etc.
01 Appearance (Shape; Color, etc.)
Refers to the actual apparent state of the goods, mainly including color, shape, and other superficial properties. For example, goods under heading 39.01 can be declared as "Granules; White, etc."
02 Composition Content
Refers to the types and content of various substances contained in the goods. Components should be declared using compound names. Avoid vague declarations like "Additive", "Auxiliary Agent", "Other", etc. The sum of all compound contents should be 100%. For example: "Polyethylene 97%, Polyvinyl Chloride 3%".
03 Types and Proportions of Monomer Units
Monomer units refer to simple compounds that can undergo polymerization or polycondensation reactions to become high molecular compounds. They are generally unsaturated, cyclic, or low molecular compounds containing two or more functional groups. The types and content of the monomers must be declared. "Composition Content" and "Types and Proportions of Monomer Units" should be clearly distinguished. For example, for polyethylene under tariff code 3901.1000, the "Composition Content" can be declared as "Polyethylene 100%"; the "Types and Proportions of Monomer Units" can be declared as "Ethylene 100%".
04 Specific Gravity
Polyethylene under heading 39.01 is classified into different subheadings based on different specific gravities. Declare according to the actual situation of the goods.
05 Source of Base Material (Recycled Material, Bottle Flake Material, Virgin Material, Off-grade Material, etc.)
For imported plastics under headings 3901-3914, if sourced from recycled waste plastic, declare "Recycled Material". If obtained from processed and treated recycled plastic bottles into flake form, specify "Bottle Flake Material". If it is primary form plastic normally polymerized from low molecular weight raw materials, declare "Virgin Material". If it is primary form plastic normally polymerized from low molecular weight raw materials but one or more performance indicators do not meet the standards for virgin material, declare "Off-grade Material".
06 Grade (Standard Quality, Non-Standard Quality)
Refers to whether the product's performance meets the preset standards during production. If the product conforms to the production preset standards, declare "Standard Quality". If one or more performance indicators of the product do not meet the production preset standards, declare "Non-Standard Quality".
★★★ Grade must be chosen from the options in parentheses ("Standard Quality" or "Non-Standard Quality").
07 Model
Refers to the product code representing different performances, uses, and specifications. Some manufacturers call this "Brand". For example, for "Pyrrolidone/Dimethylaminoethyl Methacrylate Copolymer" under subheading 3905.91, the model (or brand) produced by GAF factory is "AFQUAT755N" or "GAFQUAT755N".
08 Brand (Chinese or Foreign Name)
Refers to the brand mark added to the product by the manufacturer or distributor. The actual Chinese or foreign brand name needs to be declared. For example: "Mitsui 三井", etc.
★★★ If there is no Chinese or foreign brand, declare "No Chinese or Foreign Brand". Simply declaring "None" is not acceptable.
09 Contract Date
Refers to the date the contract was signed between the supply and demand enterprises. Declare the specific date. For example, "20200701".
10 Usage (Film Grade, Injection Grade, Blow Molding Grade, Injection Molding Grade, Fiber Grade, Cable Grade, etc.)
Refers to the application aspects and scope of the goods in this chapter. For headings 3901-3914, "Usage" refers to the downstream processing grade (such as "Film Grade", "Injection Grade", "Blow Molding Grade", "Injection Molding Grade", "Fiber Grade", "Cable Grade", etc.) if applicable; declare accordingly. If there is no specific downstream processing grade, declare the application aspects and scope of the goods, i.e., the actual use.
Declaration Example
Example: 3901.2000
Declaration Elements: Product Name | Appearance (Shape; Color, etc.) | Composition Content | Types and Proportions of Monomer Units | Specific Gravity | Source of Base Material (Recycled Material, Bottle Flake Material, Virgin Material, Off-grade Material, etc.) | Grade (Standard Quality, Non-Standard Quality) | Brand (Chinese or Foreign Name) | Model | Contract Date | Usage (Film Grade, Injection Grade, Blow Molding Grade, Injection Molding Grade, Fiber Grade, Cable Grade, etc.)
Black Granules | Polyethylene 100% | Ethylene Monomer Proportion 100% | 0.95 | Recycled Material | Standard Quality | No Chinese or Foreign Brand | No Model | 20250220 | Fiber Grade
II. Interpretation of Declaration Elements for Recycled Pulp
According to the "Import Tariff of the People's Republic of China", recycled pulp falls under heading 4706.2.
The declaration elements include: Source, Appearance, and Type of Raw Material.
01 Source (Obtained from Recycled Paper or Paperboard)
Refers to the type of item from which the goods are extracted. For example, goods under tariff code 4706.2 should be declared as "Obtained from Recycled Paper or Paperboard".
02 Appearance
Refers to the apparent shape of the goods. Can be declared as "In Blocks", "Sheet Form", "Flocculent", "In Reels", etc.
03 Type of Raw Material
For example: US Waste No. 13.
Declaration Example
Example: 4706.2000
Declaration Elements: Product Name | Source (Obtained from Recycled Paper or Paperboard) | Appearance | Type of Raw Material
Obtained from Recycled Paperboard | In Sheet Form | US No. 11
