Customs Tariff of Canada · tariff item · HS 3907.99
3907.99.00.10: Polyacetals, other polyethers and epoxide resins: other polyesters, other, polybutylene terephthalate
Other polyesters, primary
✓ Can be used in a customs declaration Data: Customs Tariff of Canada, in force from 11 September 2026 · checked on 24 October 2026
- 3907 Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms.
- 39079 Other polyesters:
- 3907.99.00 Other
- 3907.99.00.10 Polybutylene terephthalate
What you pay
Importing into Canada
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
3907.99 Polyacetals, other polyethers and epoxide resins: other polyesters, other
UK Free – 6% Third-country duty 9 tariff lines · average 4% 
EU Free – 6.5% Third-country duty 3 tariff lines · average 2.2% 
Türkiye Free – 6.5% Third-country duty 3 tariff lines · average 4.3% 
USA Free – 6.5% General (MFN) 2 tariff lines · average 3.3% 
Mexico Free – 6% General (MFN) 12 tariff lines · average 1.8% 
Brazil Free – 20% General (MFN) 9 tariff lines · average 5% 
Argentina Free – 12.6% General (MFN) 13 tariff lines · average 6.8% 
Peru Free General (MFN) 1 tariff line 
New Zealand Free – 5% General (MFN) 3 tariff lines · average 1.7% 
Japan Free – 3.1% General (MFN) 3 tariff lines · average 2.1% 
Taiwan Free – 3.5% General (MFN) 3 tariff lines · average 2% 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 2 tariff lines 
North Macedonia Free – 5% General (MFN) 4 tariff lines · average 3.8% 
Nigeria 5% General (MFN) 1 tariff line Canada lines: 3907.99
Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N352351 U.S. CBP
The tariff classification and country of origin of a polybutylene succinate (PBS)-starch composite
- N353667 U.S. CBP
The tariff classification of Miramer AS2010, Miramer AS4004 and Miramer PE250 from South Korea
- N341500 U.S. CBP
The tariff classification and country of origin of polybutylene adipate terephthalate (PBAT) compound
- N332390 U.S. CBP
The tariff classification of polybutylene succinate (CAS# 25777-14-4) from China
5 rulings in total for this code
Legal notes
Tariff item 3907.99.00.10 is a line of the Customs Tariff of Canada under HS subheading 3907.99 (polyacetals, other polyethers and epoxide resins: other polyesters, other).
The MFN tariff rate is free, and quantities are declared in KGM.
For the same subheading, the UK duty is 0%–6%, the EU duty is 0%–6.5%, the Türkiye duty is 0%–6.5%, the US duty is 0%–6.5%, the Mexico duty is 0%–6%, the Brazil duty is 0%–20%, the Argentina duty is 0%–12.6%, the Peru duty is free, the New Zealand duty is 0%–5%, the Japan duty is 0%–3.1%, the Taiwan duty is 0%–3.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 0%–5% and the Nigeria duty is 5%.
Canada imported goods of subheading 3907.99 worth US$141m in 2024; the largest supplier was the United States.
Questions and answers
What is the Canada import duty for tariff item 3907.99.00.10?
The MFN tariff rate in the Customs Tariff of Canada is free; the supplementary unit is KGM. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does Canada import these goods from?
For subheading 3907.99 as a whole, the largest supplier in 2024 was the United States (US$111m), followed by China.