EU Combined Nomenclature · CN code · HS 3909.31

3909 31 00

3909 31 00: Polymeric MDI (crude MDI): Poly(methylene phenyl isocyanate) (crude MDI, polymeric MDI)

Polymeric MDI (crude MDI)

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

  1. 3909 Amino-resins, phenolic resins and polyurethanes, in primary forms:
  2. Other amino-resins:
  3. 3909 31 00 Poly(methylene phenyl isocyanate) (crude MDI, polymeric MDI)

What you pay

Importing into EU

Customs duty 6.5% standard rate depends on the country of origin
Additional duties and charges 3 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 4

  • 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
  • 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 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 controlImport control - Waste
    Applies to goods from
    all countries
    Legal act
    Regulation 1157/24
    Documents
    • C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
    • C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
    • Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
    • C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
  • 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 4

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

Export measuresDestinationLegal actValidity
Export controlSanctions regime: Russia Russia Regulation 0833/14 27 September 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 24 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 · 24 October 2026

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—6.5%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 42 more

Afghanistan, 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 more

Antigua & 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 more

Antarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna

Free
GSP - General arrangements
Congo - Brazzaville, Cook Islands, Indonesia, Kenya and 6 more

Congo - Brazzaville, Cook Islands, Indonesia, Kenya, Micronesia, Nigeria, Niue, Syria, Tajikistan, Vanuatu

Free
GSP+ (incentive arrangement for sustainable development and good governance)
Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 more

Bolivia, 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–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–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
Mercosur Argentina, Brazil, Paraguay, Uruguay 5.2%

EU: imports by month · HS 3909.31

last 12 months€364.5m+23.8% · previous 12 months
Average import price€1.41 per kg
Preferential rate42%
Jan 2024: €14.9mFeb 2024: €19.6mMar 2024: €12.3mApr 2024: €27.7mMay 2024: €37.2mJun 2024: €46.4mJul 2024: €70.7mAug 2024: €36.9mSept 2024: €32.8mOct 2024: €17.9mNov 2024: €25.5mDec 2024: €13.1mJan 2025: €28.7mFeb 2025: €23.7mMar 2025: €32mApr 2025: €19.1mMay 2025: €31.3mJun 2025: €16.7mJul 2025: €37.7mAug 2025: €16mSept 2025: €24.7mOct 2025: €23.4mNov 2025: €35.2mDec 2025: €21.9mJan 2026: €18.3mFeb 2026: €21.3mMar 2026: €20mApr 2026: €40mMay 2026: €25.8mJun 2026: €44.4mJul 2026: €55.7mAug 2026: €33.9m 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
China €200.1m 54.9% +79.1%
South Korea €145.8m 40% +10.6%
Türkiye €4.8m 1.3% -19.3%
Japan €4.5m 1.2% -21.8%
Saudi Arabia €4.2m 1.2% -38.6%
United Kingdom €3.6m 1% -6.3%
United States €375k 0.1% -92.1%
Serbia €233k 0.1% +2,913%

Same subheading in other tariffs

3909.31 Poly(methylene phenyl isocyanate) (crude MDI, polymeric MDI)

Legal notes

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.

3909 · Amino-resins, phenolic resins and polyurethanes, in primary forms

For the classification of copolymers made up of monomers of resins referred to in this heading and for the classification of their blends, see note 4 to this chapter.

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 Poly(methylene phenyl isocyanate) (crude MDI, polymeric MDI) 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 Poly(methylene phenyl isocyanate) (crude MDI, polymeric MDI) 6.5% —

Code history

Since 2017; before, these goods were classified under 3909 30 00.

In the EU Combined Nomenclature, 3909 31 00 is one of 1 line under subheading 3909.31, poly(methylene phenyl isocyanate) (crude MDI, polymeric MDI).

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%; 148 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.

In the 12 months to August 2026, the EU imported polymeric MDI (crude MDI) (HS 3909.31) worth €364.5m (up 24% on the year before), at an average of €1.41 per kg; China supplied 55%, followed by South Korea.

For the same subheading, the UK duty is 6%, the Türkiye duty is 6.5%, the US duty is 6.5%, the Canada duty is free, the Mexico duty is 3%, the Brazil duty is free, the Argentina duty is free, the Peru duty is 6%, the New Zealand duty is 0%–5%, the Japan duty is 2.8%, the Taiwan duty is 1.2%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 5% and the Nigeria duty is 5%.

EU member states imported goods of subheading 3909.31 worth US$3bn in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 8th with US$3m.

Questions and answers

What is the EU import duty for CN code 3909 31 00?

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.

Which countries get a lower rate on 3909 31 00?

152 countries have a preferential rate on this line, 148 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.

Where does the EU import these goods from?

For subheading 3909.31 as a whole, the largest supplier from outside the EU in 2024 was China (US$309m), followed by South Korea.

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