3903 · Polymers of styrene, in primary forms
This heading does not cover styrenated polyesters (heading 3907).
EU Combined Nomenclature · CN code · HS 3903.90
Other styrene polymers, primary
Not declarable on its own: use one of its 7 subdivisions Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
Importing into EU
Charges on top of the customs duty, and rules the goods must meet at the border.
Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.
| 3903 90 90 20 | Copolymer in the form of granules containing by weight: - 83 ± 3 % styrene, - 7 ± 2 % n-butyl acrylate, - 9 ± 2 % n-butyl methacrylate and - 0,01 % or more but not more than 1 % of polyolefinic wax |
| 3903 90 90 35 | Copolymer of _α_-methylstyrene and styrene, having a softening point exceeding 113 ºC |
| 3903 90 90 38 | Polytetrafluoroethylene (CAS RN 9002-84-0) encapsulated with an acrylonitrile-styrene copolymer (CAS RN 9003-54-7), with a content by weight of each polymer of 50 % (± 1 %) |
| 3903 90 90 43 | Mixture of polymers consisting by weight of: -10 % or more but not more than 30 % of a styrene-ethylene-butylene-styrene block copolymer (CAS RN 66070-58-4), -25 % or more but not more than 45 % of mineral oil (CAS RN 8042-47-5), -25 % or more but not more than 45 % of calcium carbonate (CAS RN 1317-65-3), -10 % or more but not more than 20 % of polypropylene (CAS RN 9003-07-0), and -1 % or more but not more than 3 % of a copolymer of α-methylstyrene and vinyltoluene (CAS RN 9017-27-0) |
| 3903 90 90 60 | Copolymer of styrene with maleic anhydride, either partially esterified or completely chemically modified, in flake or powder form |
| 3903 90 90 70 | Copolymer in the form of granules containing by weight: - 75 % (± 7 %) styrene and - 25 % (± 7 %) methylmethacrylate |
| 3903 90 90 86 | Mixture containing by weight: - 45% or more but not more than 65% of polymers of styrene, - 30% or more but not more than 45% of poly(phenylene ether), and - not more than 11% of additives |
| 3903 90 90 90 | Other |
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| Export controlSanctions regime: Russia | Russia | Regulation 0833/14 | 26 June 2024 |
| Export controlSanctions regime: Belarus | Belarus | Regulation 0765/06 | 25 February 2025 |
| Export control - Waste | All third countries | Regulation 1157/24 | 21 May 2026 |
| Export control of fluorinated greenhouse gases | All third countries | Regulation 0573/24 | 12 March 2025 |
TARIC data as of 26 October 2026
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
TEDB · 26 October 2026
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 6.5% |
| GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) | Afghanistan, Angola, Bangladesh, Benin and 42 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 moreAntarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna | Free |
| GSP+ (incentive arrangement for sustainable development and good governance) | Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 moreBolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Namibia | Free |
| EEA - European Economic Area | Iceland, Liechtenstein, Norway | Free |
| Eastern and Southern Africa States | Mauritius, Seychelles, Zimbabwe | Free |
| EU–Andorra customs union | Andorra | Free |
| EU–Albania agreement | Albania | Free |
| EU–Bosnia & Herzegovina agreement | Bosnia & Herzegovina | Free |
| EU–Canada agreement | Canada | Free |
| EU–Switzerland agreement | Switzerland | Free |
| EU–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| EU–Chile agreement | Chile | Free |
| EU–Cameroon agreement | Cameroon | Free |
| EU–Colombia agreement | Colombia | Free |
| EU–Algeria agreement | Algeria | Free |
| EU–Ecuador agreement | Ecuador | Free |
| EU–Egypt agreement | Egypt | Free |
| Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part. | Western Sahara | Free |
| EU–Fiji agreement | Fiji | Free |
| EU–Faroe Islands agreement | Faroe Islands | Free |
| EU–United Kingdom agreement | United Kingdom | Free |
| EU–Georgia agreement | Georgia | Free |
| EU–Ghana agreement | Ghana | Free |
| EU–Israel agreement | Israel | Free |
| EU–Jordan agreement | Jordan | Free |
| EU–Japan agreement | Japan | Free |
| EU–Kenya agreement | Kenya | Free |
| EU–South Korea agreement | South Korea | Free |
| EU–Lebanon agreement | Lebanon | Free |
| EU–Morocco agreement | Morocco | Free |
| EU–Moldova agreement | Moldova | Free |
| EU–Montenegro agreement | Montenegro | Free |
| EU–North Macedonia agreement | North Macedonia | Free |
| EU–Mexico agreement | Mexico | Free |
| EU–New Zealand agreement | New Zealand | Free |
| EU–Peru agreement | Peru | Free |
| EU–Papua New Guinea agreement | Papua New Guinea | Free |
| EU–Palestinian Territories agreement | Palestinian Territories | Free |
| EU–Serbia agreement | Serbia | Free |
| EU–Singapore agreement | Singapore | Free |
| EU–San Marino customs union | San Marino | Free |
| EU–Syria agreement | Syria | Free |
| EU–Tunisia agreement | Tunisia | Free |
| EU–Türkiye customs union | Türkiye | Free |
| EU–Ukraine agreement | Ukraine | Free |
| EU–United States agreement | United States | Free |
| EU–Vietnam agreement | Vietnam | Free |
| EU–Samoa agreement | Samoa | Free |
| EU–Kosovo agreement | Kosovo | Free |
| EU–South Africa agreement | South Africa | Free |
| GSP - General arrangements | Congo - Brazzaville, Cook Islands, Indonesia, Micronesia and 4 moreCongo - Brazzaville, Cook Islands, Indonesia, Micronesia, Nigeria, Niue, Tajikistan, Vanuatu | 3% |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | 5.2% |
| Country | Value | Share | Change |
|---|---|---|---|
| €78.7m | 37.2% | +23.9% | |
| €40.4m | 19.1% | -15.6% | |
| €28.7m | 13.6% | +36.9% | |
| €16.8m | 7.9% | -8.1% | |
| €13.9m | 6.6% | -35.2% | |
| €11m | 5.2% | +11.9% | |
| €6.9m | 3.3% | +13.2% | |
| €5.2m | 2.4% | -33.7% |
3903.90 Polymers of styrene, in primary forms: other
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.
The tariff classification of a acrylonitrile-butyl acrylate-methyl methacrylate-styrene copolymer (CAS # 25852-38-4) and a styrene acrylonitrile butyl acrylate polymer (CAS # 26299-47-8) from China
The tariff classification of methyl methacrylate-butadeine-styrene copolymers (CAS-25053-09-2) from Korea
The tariff classification of nine copolymers of acrylonitrile-butadiene-styrene (ABS) CAS-9003-56-9 and two copolymer blends of ABS CAS-9003-56-9 and methylstyrene-acrylonitrile-styrene CAS-9010-96-2 from Korea
The tariff classification of Joncryl® 678 from Germany
1. Within any one heading of this chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions:
(a) where there is a subheading named ‘Other’ in the same series:
(1) the designation in a subheading of a polymer by the prefix ‘poly’ (for example, polyethylene and polyamide-6,6) means that the constituent monomer unit or monomer units of the named polymer taken together must contribute 95 % or more by weight of the total polymer content;
(2) the copolymers named in subheadings 390130, 390140, 390320, 390330 and 390430 are to be classified in those subheadings, provided that the comonomer units of the named copolymers contribute 95 % or more by weight of the total polymer content;
(3) chemically modified polymers are to be classified in the subheading named ‘Other’, provided that the chemically modified polymers are not more specifically covered by another subheading;
(4) polymers not meeting (1), (2) or (3) above, are to be classified in the subheading, among the remaining subheadings in the series, covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series of subheadings under consideration are to be compared;
(b) where there is no subheading named ‘Other’ in the same series:
(1) polymers are to be classified in the subheading covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series under consideration are to be compared;
(2) chemically modified polymers are to be classified in the subheading appropriate to the unmodified polymer.
Polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same proportions.
2. For the purposes of subheading 392043, the term ‘plasticisers’ includes secondary plasticisers.
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
This heading does not cover styrenated polyesters (heading 3907).
General
The HS Explanatory Note to Chapter 39, General, ‘Combinations of plastics and materials other than textiles’, point (d), applies, mutatis mutandis, to combinations of carbon fibres and plastics.
Note 4
Calculation of mass ratios of monomer units in copolymers:
The mass ratios of the respective monomer units in copolymer chains are calculated based on the molecular structure of the copolymer (not the starting materials), taking into account the formation reaction of the polymer. When applicable, the atom linking two adjacent monomer units is attributed to the monomer unit from which the atom originates.
The following examples illustrate the calculation of the monomer unit content in copolymers:
Note 6
The term ‘solutions’, used both in this note and in note 4 to Chapter 32, does not apply to colloidal solutions.
For the definition of the term ‘primary forms’, see note 6 to this chapter and the HS General Explanatory Note to this chapter, ‘Primary Forms’.
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | Other | 6.5% | — |
| 2025 | unchanged | 6.5% | — |
| 2024 | unchanged | 6.5% | — |
| 2023 | unchanged | 6.5% | — |
| 2022 | unchanged | 6.5% | — |
| 2021 | unchanged | 6.5% | — |
| 2020 | unchanged | 6.5% | — |
| 2019 | Other | 6.5% | — |
In the EU Combined Nomenclature, 3903 90 90 is one of 3 lines under subheading 3903.90, polymers of styrene, in primary forms: other.
The third-country duty is 6.5%, and quantities are declared in —.
Goods from 152 countries can enter the EU at a preferential rate instead of the standard 6.5%; 140 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the 12 months to August 2026, the EU imported other styrene polymers, primary (HS 3903.90) worth €211.4m (down 1% on the year before), at an average of €2.49 per kg; South Korea supplied 37%, followed by United States.
For the same subheading, the UK duty is 0%–6%, the Türkiye duty is 0%–6.5%, the US duty is 6.5%, the Canada duty is free, the Mexico duty is 5%–7%, 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 3.1%, the Taiwan duty is 1%–2.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 5%.
EU member states imported goods of subheading 3903.90 worth US$1bn in 2024; the largest supplier from outside the EU was South Korea, and the United Kingdom ranked 7th with US$4m.
The third-country duty in the EU Combined Nomenclature is 6.5%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
152 countries have a preferential rate on this line, 140 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
For subheading 3903.90 as a whole, the largest supplier from outside the EU in 2024 was South Korea (US$86m), followed by the United States.