HS Code 3911.10 : Petroleum resins, coumarone, indene or coumarone-indene resins; polyterpenes
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for petroleum resins, coumarone, indene or coumarone-indene resins; polyterpenes is 3911.10. Under the 2026 Pakistan (FBR), the representative MFN general duty rate is 15.5% [Federal Board of Revenue (Pakistan)].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 39
Petroleum resins, coumarone-indene resins, polyterpenes, polysulfides, polysulfones and other products specified in note 3 to this chapter, not elsewhere specified or included, in primary forms
Heading 3911
Petroleum resins, coumarone-indene resins, polyterpenes, polysulfides, polysulfones and other products specified in note 3 to this chapter, not elsewhere specified or included, in primary forms
Subheading .10
.10
Petroleum resins, coumarone, indene or coumarone-indene resins; polyterpenes
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United StatesUnited KingdomEuropean UnionCanadaMexicoChinaJapanIndiaAustraliaSouth KoreaGermanyBrazilTürkiyeChinese TaipeiVietnamThailandIndonesiaMalaysiaSingaporeSaudi ArabiaUnited Arab EmiratesSouth AfricaEgyptIsraelChileColombiaPeruPhilippinesPakistanNew ZealandNorwayNigeriaKenyaMoroccoArgentinaEcuadorBangladeshUkraineKazakhstanQatarKuwaitOmanJordanBahrainSri LankaTunisiaGhanaCôte d'IvoireGeorgiaCambodiaPanamaCosta RicaDominican Republic
Pakistan (Federal Board of Revenue - FBR)
3911.10
MODULE 5: PAKISTAN IMPORT DUTY & SALES TAX BREAKDOWN
Notice: Pakistan customs entry, PCT tariff classification, customs duties, Regulatory Duties (RD), and 18% Sales Tax are governed by the Federal Board of Revenue (FBR). Always verify declarable lines with FBR prior to import.
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MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
PREFERENTIAL RULE
Certificate of Origin (If Claiming FTA)
Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
Standard Entry
This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.
MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)
China Section 301 Tariff Status
7.5% – 25% Additional Duty (China Origin)
Section 232 Steel/Aluminum Status
Exempt (Non-Metal Commodity)
EU CBAM Carbon Alert
Not in Scope
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| P | United States-Mexico-Canada Agreement (USMCA) | Free | Must meet USMCA Regional Value Content (RVC) or tariff shift rules. |
| KR | U.S.-Korea Free Trade Agreement (KORUS) | Free | Direct shipment from South Korea with KORUS Certificate of Origin. |
| AU | U.S.-Australia Free Trade Agreement | Free | Wholly obtained or tariff shift rule under US-Australia FTA. |
| A / D | GSP / African Growth & Opportunity Act (AGOA) | Free | 35% local value-add requirement for beneficiary country origin. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Petroleum resins, coumarone, indene or coumarone-indene resins; polyterpenes
MODULE 11: Pakistan FBR Advance Classification Ruling
Legally binding classification rulings issued by Federal Board of Revenue for HS 3911.10.
Query official FBR portal:
Search FBR Pakistan Portal for 3911.10 →Pakistan FBR Customs Lines (3911.10)
National line-level (8/10-digit) detail for Pakistan (FBR): coverage in progress.
Universal 6-digit WCO backbone applied rate: 15.5%. Confirm the full national commodity code at the official source (Federal Board of Revenue (Pakistan)).
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 3911.20 | Subheading under Heading 3911 | Compare Subheading 3911.20 → |
| 3911.90 | Subheading under Heading 3911 | Compare Subheading 3911.90 → |
Official Primary Sources & Authority References
Federal Board of Revenue Pakistan (FBR) ↗
Official Pakistan Customs tariff schedule, 18% Sales Tax, and SAFTA rules.
FBR Advance Classification Ruling System ↗
Federal Board of Revenue binding advance classification rulings database.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Petroleum resins, coumarone, indene or coumarone-indene resins; polyterpenes?
Under WCO Harmonized System 2022 and United States (USITC HTS), Petroleum resins, coumarone, indene or coumarone-indene resins; polyterpenes is classified under HS 3911.10 (Heading 3911, Chapter 39). The representative PK MFN general duty rate is 15.5%.
How is HS 3911.10 distinguished within Heading 3911 (Petroleum resins, coumarone-indene resins, polyterpenes, polysulfides, polysulfones and other products specified in note 3 to this chapter, not elsewhere specified or included, in primary forms)?
Heading 3911 covers Petroleum resins, coumarone-indene resins, polyterpenes, polysulfides, polysulfones and other products specified in note 3 to this chapter, not elsewhere specified or included, in primary forms. Subheading 3911.10 specifically isolates Petroleum resins, coumarone, indene or coumarone-indene resins; polyterpenes. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 3911.
What are the primary candidate subheadings related to HS 3911.10?
Related subheadings under Heading 3911 include 3911.20, 3911.90. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Petroleum resins, coumarone, indene or coumarone-indene resins; polyterpenes?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 3911.10 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Petroleum resins, coumarone, indene or coumarone-indene resins; polyterpenes?
Commercial shipments of Petroleum resins, coumarone, indene or coumarone-indene resins; polyterpenes with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 3911.10?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What import VAT or sales tax applies to HS 3911.10 in Pakistan?
Commercial imports of Petroleum resins, coumarone, indene or coumarone-indene resins; polyterpenes under HS 3911.10 into Pakistan are subject to 18% Sales Tax, assessed on the entered customs value plus applicable duties.
What is the customs duty de minimis threshold in Pakistan?
The customs de minimis threshold for import shipments into Pakistan is PKR 5,000 (~$18). Consignments under this value may qualify for duty-free or simplified entry under local regulations.
Which authority regulates customs entry and tariff classification in Pakistan?
Customs declarations, import duty assessments, and FBR Advance Classification Ruling System for HS 3911.10 are administered by Federal Board of Revenue Pakistan (FBR).
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