EU Combined Nomenclature · CN code · HS 3906.90

3906 90 50

3906 90 50: Polymerisation product of acrylic acid with alkyl methacrylate and small quantities of other monomers, for use as a thickener in the manufacture of textile printing pastes

Other acrylic polymers, primary

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

  1. 3906 Acrylic polymers in primary forms:
  2. 3906 90 Other:
  3. 3906 90 50 Polymerisation product of acrylic acid with alkyl methacrylate and small quantities of other monomers, for use as a thickener in the manufacture of textile printing pastes

What you pay

Importing into EU

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 4 additional measures Import requirements: 4
VAT standard rate of the member state of import, 17% to 27%
Duty calculatorCalculate duty and taxes →

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 5

  • Duty suspensionAirworthiness tariff suspension Free
    Applies to goods from
    all countries
    Legal act
    Regulation 1517/18
    Documents
    • C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate
  • End-use reliefNon preferential duty under end-use Free
    Applies to goods from
    all countries
    Legal act
    Regulation 1549/06
  • Duty on low-value parcelsLow-value consignment customs duty 3 EUR
    Applies to goods from
    all countries
    In force
    until 31 October 2026
    Legal act
    Regulation 0382/26
  • Duty on low-value parcelsLow-value consignment customs duty 3 EUR
    Applies to goods from
    all countries
    In force
    from 1 November 2026
    Legal act
    Regulation 0382/26
    Documents
    • C127 Merchant product identifier
    • C128 Non-standardised manufacturer product identifier
    • C129 Standardised manufacturer product identifier
    • Y081 No standardised manufacturer product identifier for the declared product exists
  • Handling feeUnion handling fee 2 EUR
    Applies to goods from
    all countries
    In force
    from 1 November 2026
    Legal act
    Regulation 2108/26
    Documents
    • Y126 Goods sold in distance sales

Import requirements 4

  • Import controlImport control on restricted goods and technologies
    Applies to goods from
    Iran
    Legal act
    Regulation 0267/12
    Documents
    • Y966 Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)
  • Import controlImport control of fluorinated greenhouse gases
    Applies to goods from
    all countries
    Legal act
    Regulation 0573/24
    Documents
    • Y160 Goods other than those falling under the applicable provisions of Regulation (EU) 2024/573
    • Y169 Products and equipment, including parts (excluding military and repair exemption) listed in Annex IV containing F-gases or relies upon F-gases not subject to prohibition as imposed by Article 11.1. (Reg 2024/573).
    • Y123 Undertaking registered in the F-Gas Portal according to Article 20 of Regulation (EU) 2024/573
    • Y054 Goods labelled according to the provisions of Article 12 of Regulation (EU) 2024/573
    • Y163 Net mass of fluorinated greenhouse gases charged in products and equipment
    • Y121 Tonnes of CO₂ equivalent of bulk gases and of gases contained in products or equipment, and parts thereof
  • Import control
    Applies to goods from
    Ukraine
    Legal act
    Regulation 0692/14
    Documents
    • Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
    • N954 Movement certificate EUR.1
  • Import control
    Applies to goods from
    Ukraine
    Legal act
    Regulation 0263/22
    Documents
    • Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
    • N954 Movement certificate EUR.1
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Export measures 8

Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.

Export measuresDestinationLegal actValidity
Restriction on exportSanctions regime: Iran Iran Regulation 0267/12 23 October 2017
Export controlSanctions regime: Russia Russia Regulation 0833/14 26 June 2024
Export controlSanctions regime: Belarus Belarus Regulation 0765/06 25 February 2025
Export controlSanctions regime: Russia Russia Regulation 0833/14 24 June 2023
Export controlSanctions regime: Belarus Belarus Regulation 0765/06 25 February 2025
Export controlSanctions regime: Iran Iran Regulation 0267/12 30 September 2025
Export authorization (Dual use) All third countries Regulation 2003/25 15 November 2025
Export control of fluorinated greenhouse gases All third countries Regulation 0573/24 12 March 2025

TARIC data as of 25 October 2026

Import VAT in the EU member states

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.

  • Austria 0% reduced rate
  • Belgium 21%
  • Bulgaria 20%
  • Croatia 25%
  • Cyprus 19%
  • Czechia 21%
  • Denmark 25%
  • Estonia 9% reduced rate
  • Finland 25.5%
  • France 20%
  • Germany 19%
  • Greece 24%
  • Hungary 27%
  • Ireland 23%
  • Italy 22%
  • Latvia 21%
  • Lithuania 21%
  • Luxembourg 17%
  • Malta 18%
  • Netherlands 21%
  • Poland 23%
  • Portugal 23%
  • Romania 21%
  • Slovakia 23%
  • Slovenia 22%
  • Spain 21%
  • Sweden 25%

TEDB · 25 October 2026

Footnotes

EU: imports by month · HS 3906.90

last 12 months€992.3m-2.9% · previous 12 months
Average import price€2.18 per kg
Preferential rate61%
Jan 2024: €78.1mFeb 2024: €88.6mMar 2024: €96.3mApr 2024: €100.2mMay 2024: €88.2mJun 2024: €92.7mJul 2024: €95.9mAug 2024: €84.7mSept 2024: €94.4mOct 2024: €96.4mNov 2024: €81.4mDec 2024: €63.5mJan 2025: €74.8mFeb 2025: €81.1mMar 2025: €85.7mApr 2025: €92.7mMay 2025: €94.2mJun 2025: €90.8mJul 2025: €90mAug 2025: €77.1mSept 2025: €82.2mOct 2025: €73.2mNov 2025: €76mDec 2025: €67.2mJan 2026: €71.2mFeb 2026: €72.3mMar 2026: €82.4mApr 2026: €96.5mMay 2026: €87.6mJun 2026: €101mJul 2026: €96.4mAug 2026: €86.3m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
United Kingdom €216.5m 21.8% -8.1%
United States €181.3m 18.3% -5.8%
Japan €161.8m 16.3% -8.4%
South Korea €158m 15.9% +13.3%
Türkiye €93.4m 9.4% -10.4%
China €89m 9% +18.4%
Taiwan €16m 1.6% -4.6%
Canada €14.5m 1.5% +10.5%

Same subheading in other tariffs

3906.90 Acrylic polymers in primary forms: other

EU lines: 3906.90

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.

  • N323870 U.S. CBP 9 February 2022 · 3906.90.50.00

    The tariff classification of acrylamidopropyltrimonium chloride/acrylamide copolymer (CAS 75150-29-7) from Switzerland

  • N320540 U.S. CBP 12 August 2021 · 3906.90.50.00

    The tariff classification of a acrylic copolymer from China

  • N319987 U.S. CBP 30 June 2021 · 3906.90.50.00

    The tariff classification of a acrylic copolymers from China

  • N319988 U.S. CBP 30 June 2021 · 3906.90.50.00

    The tariff classification of a acrylic copolymers from China

10 rulings in total for this code

Legal notes

Chapter notes: Chapter 39 →

CN Explanatory Notes

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.

General notes to the chapter

PLASTICS AND ARTICLES THEREOF

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:

  • In poly(ethylene terephthalate), which is a polyester comprised of terephthalic acid and ethylene glycol moieties, both alcoholic oxygens are attributed to the glycol monomer unit. Hence, ethylene glycol is calculated as C2H4O2, and terephthalate is calculated as C8H4O2.
  • In polyamide-6,6, which is a polyamide comprised of hexamethylenediamine and adipic acid, both nitrogen atoms are attributed to the diamine monomer unit. Hence, hexamethylenediamine is calculated as C6H14N2 and adipic acid is calculated as C6H8O2.

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

This line in earlier years

The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.

YearDescriptionThird-country dutySupplementary unit
2026 Polymerisation product of acrylic acid with alkyl methacrylate and small quantities of other monomers, for use as a thickener in the manufacture of textile printing pastes Free —
2025 unchanged Free —
2024 unchanged Free —
2023 unchanged Free —
2022 unchanged Free —
2021 unchanged Free —
2020 unchanged Free —
2019 Polymerisation product of acrylic acid with alkyl methacrylate and small quantities of other monomers, for use as a thickener in the manufacture of textile printing pastes Free —

CN code 3906 90 50 is a line of the EU Combined Nomenclature under HS subheading 3906.90 (acrylic polymers in primary forms: other).

The third-country duty is free, and quantities are declared in —.

Imports of other acrylic polymers, primary (HS 3906.90) into the EU came to €992.3m between September 2025 and August 2026 (down 3% on the year before); United Kingdom supplied 22%, 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 0%–6.3%, the Canada duty is free, the Mexico duty is 0%–10%, the Brazil duty is 0%–12.6%, the Argentina duty is 0%–12.6%, the Peru duty is 0%–6%, the New Zealand duty is 0%–5%, the Japan duty is 2.8%–3.9%, the Taiwan duty is 1%–4%, 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 3906.90 worth US$6bn in 2024; the largest supplier from outside the EU was the United Kingdom, and the United Kingdom ranked 1st with US$241m.

Questions and answers

What is the EU import duty for CN code 3906 90 50?

The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Where does the EU import these goods from?

For subheading 3906.90 as a whole, the largest supplier from outside the EU in 2024 was the United Kingdom (US$241m), followed by Japan.

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