Guidelines for Standardized Declaration of Recycled Plastics and Recycled Pulp
Issue Date：2025-05-22 Source：12360 Tianjin Customs Service Hotline
Recyclable resources are materials generated during social production and daily consumption that have partially or entirely lost their original utility but can regain value through recovery and processing. The reuse of recyclable resources not only enables effective conservation of materials but also significantly contributes to advancing environmental protection efforts. Join us as we explore the declaration requirements for recycled pulp and recycled plastics specified in the 2025 edition of the Customs Import and Export Commodity Specification Declaration Catalogue of the People's Republic of China.
I. A Closer Look at Declaration Requirements for Recycled Plastics
Under the Customs Import and Export Tariff of the People's Republic of China, recycled plastics are classified as plastic raw materials and fall under tariff headings 3901 to 3914.
Key elements include product name, appearance, content of ingredients, types and ratios of monomer units, specific gravity, source of base material, grade, brand, model, contract date, and application, among others.
01 Appearance (shape, color, etc.)
Refers to the actual physical appearance of the product, primarily describing its color, shape, and other surface characteristics. For instance, for goods categorized under Heading No. 39.01, you can list details such as "granules and white".
02 Content of ingredients
Refers to the types and proportions of various substances contained in the goods. Component details should specify the names of compounds, avoiding vague descriptions like "additive," "auxiliary agent," or "other." The total content of all compounds should sum up to 100%. For example: "polyethylene 97%, polyvinyl chloride 3%."
03 Types and ratios of monomer units
Monomer units are defined as simple compounds capable of undergoing polymerization or polycondensation to form high molecular weight compounds. These are typically unsaturated, cyclic, or low-molecular-weight compounds with two or more functional groups. The types and contents of monomers must be specified. The "content of ingredients" must be distinctly separated from the "types and ratios of monomer units." For example, the "content of ingredients" for polyethylene under tariff line 3901.1000 can be recorded as "polyethylene 100%," while the "types and ratios of monomer units" can be stated as "ethylene 100%."
04 Specific gravity
Polyethylene under Heading No. 39.01 is categorized into different subheadings based on specific gravity. When declaring, the details should reflect the actual characteristics of the goods.
05 Source of base material (recycled material, bottle flakes, new material, secondary brand material, etc.)
For imported plastics classified under Heading No. 3901–3914, if sourced from recycled waste plastics, they should be labeled as "recycled materials". Plastics obtained by processing recycled plastic bottles into fragments should be marked as "bottle flakes." If the plastic is in primary form produced through the polymerization of low molecular weight raw materials, it should be recorded as "new material." However, if the plastic is in the primary form obtained similarly but fails to meet one or more performance standards of virgin material, it should be labeled as "secondary brand material."
06 Grade (genuine or non-genuine)
Refers to whether the product's performance meets the preset standards established during production. If the product aligns with these preset production standards, label it as "genuine." If any performance indicators fail to meet these standards, label the product as "non-genuine".
The ★★★ grade should be chosen as one of the two options given in the brackets.
07 Model
Refers to product codes signifying varying performance, application, and specifications. Some manufacturers refer to them as "grades." For instance, under subheading 3905.91, the Pyrrolidone/Dimethylaminoethyl Methacrylate Copolymer produced by GAF is available in model (or grade) "AFQUAT755N" or "GAFQUAT755N".
08 Brand (Chinese or foreign name)
Refers to the brand logo placed on the product by the manufacturer or dealer, requiring the declaration of the brand name in either Chinese or a foreign language. For example: "Mitsui 三井", among others.
★★★ If there is no brand in Chinese or a foreign language, it must be declared as "No Chinese or foreign brand", and cannot simply be declared as "None".
09 Contract date
Refers to the date when the contract is signed between the supplier and the buyer. The exact date should be provided. For example: "20200701".
10 Application (film grade, injection grade, blow molding grade, injection molding grade, wire drawing grade, cable grade, etc.)
Refers to the areas and scope in which the goods in this chapter are utilized. Regarding the "Application" in Heading No. 3901–3914, if there is a specific downstream processing level (e.g., film grade, injection grade, blow molding grade, injection molding grade, wire drawing grade, cable grade, etc.), it should be declared based on the processing level. If no downstream processing level is specified, provide details about the areas and scope of application, that is, the actual use.
Declaration Examples
Example: 3901.2000
Declaration elements: Product name | Appearance (shape, color, etc.) | Content of ingredients | Types and ratios of monomer units | Specific gravity | Source of base material (recycled material, bottle flakes, new material, secondary brand material, etc.) | Grade (genuine or non-genuine) | Brand (Chinese or foreign name) | Model | Contract date | Application (film grade, injection grade, blow molding grade, injection molding grade, wire drawing grade, cable grade, etc.)
Black granules | Polyethylene (PE) 100% | Ethylene monomer content 100% | Specific gravity 0.95 | Recycled material | Genuine | No Chinese or foreign name | No model | 20250220 | Wire drawing grade
Example: 3903.1990
Declaration elements: Product name | Appearance (shape, color, etc.) | Expandability (yes/no) | Modifications (yes/no) | Content of ingredients | Types and ratios of monomer units | Source of base material (recycled material, bottle flakes, new material, secondary brand material, etc.) | Grade (genuine or non-genuine) | Brand (Chinese or foreign name) | Model | Contract date | Application (film grade, injection grade, blow molding grade, injection molding grade, wire drawing grade, cable grade, etc.)
White granules | Non-expandable | Unmodified | Polystyrene (PS) 100% | Styrene content 100% | Recycled material | Genuine | No Chinese or foreign name | No model | 20241226 | Injection molding grade
II. Comprehensive Explanation of Declaration Elements for Recycled Pulp
Under the Import Tariff regulations of the People's Republic of China, recycled pulp falls under heading 4706.2. The key elements include origin, appearance, and raw material type.
01 Origin (derived from recycled paper or cardboard)
Refers to the material from which the goods are obtained. For instance, for items under tariff line 4706.2, it should be specified as "derived from recycled paper or cardboard."
02 Appearance
Refers to the physical form or shape of the goods. Examples include descriptions such as "block," "plate-shaped," "flocculent," or "rolled."
03 Raw material type
For example, U.S. waste paper grade No. 13.
Declaration Example
Example: 4706.2000
Declaration elements: product name | origin (derived from recycled paper or cardboard) | appearance | raw material type
Derived from recycled cardboard | Flat form | U.S. grade No. 11
Disclaimer：The above content is translated from Chinese version of 12360 Tianjin Customs Service Hotline. The 12360 Tianjin Customs Service Hotline version shall prevail.