GCC Common Customs Tariff · HS code · HS 3907.91
3907.91.00.00.00: Unsaturated polyesters in primary forms, n.e.s.
Unsaturated polyester resins
✓ Can be used in a customs declaration Data: GCC Common Customs Tariff, in force from 1 January 2025 · checked on 24 October 2026
What you pay
Importing into GCC
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
No additional measures recorded for this origin.
Same subheading in other tariffs
3907.91 Polyacetals, other polyethers and epoxide resins: other polyesters, unsaturated
UK Free – 6% Third-country duty 3 tariff lines · average 2% 
EU 6.5% Third-country duty 2 tariff lines 
Türkiye 6.5% Third-country duty 2 tariff lines 
USA Free – 6.5% General (MFN) 3 tariff lines · average 4.1% 
Canada Free Third-country duty 1 tariff line 
Mexico Free – 35% Third-country duty 2 tariff lines · average 17.5% 
Brazil 20% Third-country duty 1 tariff line 
Argentina 12.6% Third-country duty 3 tariff lines 
Peru Free Third-country duty 1 tariff line 
New Zealand Free – 5% Third-country duty 2 tariff lines · average 2.5% 
Japan 3.1% Third-country duty 1 tariff line 
Taiwan 2.5% Third-country duty 1 tariff line 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia 3% Third-country duty 2 tariff lines 
Nigeria 5% Third-country duty 1 tariff line 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.
- N303296 U.S. CBP
The tariff classification of Radpar AD-032 from Japan
- N273662 U.S. CBP
The tariff classification of a thermal spray powder from Germany
- 600010228 HMRC
Castor Polyol Chemically modified castor oil use: production of polyurethane The product is packaged in 1000kg IBC's or 200kg drums
- 600010353 HMRC
Castor polyol D-1145 Chemically modified castor oil use: production of polyurethane The product is packaged in 1000kg IBCs or 200kg drums
Legal notes
HS code 3907.91.00.00.00 is a line of the GCC Common Customs Tariff under HS subheading 3907.91 (polyacetals, other polyethers and epoxide resins: other polyesters, unsaturated).
The customs duty is 5%, and quantities are declared in Kilograms.
For the same subheading, the UK duty is 0%–6%, the EU duty is 6.5%, the Türkiye duty is 6.5%, the US duty is 0%–6.5%, the Canada duty is free, the Mexico duty is 0%–35%, the Brazil duty is 20%, the Argentina duty is 12.6%, the Peru duty is free, the New Zealand duty is 0%–5%, the Japan duty is 3.1%, the Taiwan duty is 2.5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 3% and the Nigeria duty is 5%.
The GCC states imported goods of subheading 3907.91 worth US$55m in 2024; the largest supplier was China, and the United Kingdom ranked 4th with US$3m.
Questions and answers
What is the GCC import duty for HS code 3907.91.00.00.00?
The customs duty in the GCC Common Customs Tariff is 5%; the supplementary unit is Kilograms. 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 the GCC import these goods from?
For subheading 3907.91 as a whole, the largest supplier in 2024 was China (US$9m), followed by India.