Subheading · Chapter 38 · Heading 3824

3824.92

3824.92: Polyglycol esters of methylphosphonic acid

Subheading 3824.92 belongs to heading 3824 (prepared binders for foundry moulds or cores) in chapter 38.

What you pay

Importing into UK

Customs duty 6% standard rate depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 5
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 3824 92 00 00 Polyglycol esters of methylphosphonic acid 6%

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 2

  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Applies to goods from
    all countries
    Legal act
    2020 No. 1431
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
  • Duty suspensionAirworthiness tariff suspension Free
    Applies to goods from
    all countries
    Legal act
    S.I. 2018/1249
    Documents
    • C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate

Import requirements 5

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Russia, Ukraine
    Legal act
    2023 No. 440, S.I. 2022/395
    Documents
    • 9011
    • 9022
    • 9038
    • 9009
    • 9010
    • 9017
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    all countries
    Legal act
    S.I. 2019/742, S.I. 2019/411, S.I. 2019/792
    Documents
    • Y944 Goods other than those described in Annex VI (Petroleum products) of Reg. (EU) 2017/1509
  • Import controlImport control on restricted goods and technologies
    Applies to goods from
    Iran, Libya, North Korea, Russia
    Legal act
    S.I. 2019/461, S.I. 2019/411, 2020 No. 1665, S.I. 2019/855
    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)
    • Y920 Goods other than those described in the footnotes linked to the measure
  • Import controlImport control - Waste
    Applies to goods from
    all countries
    Legal act
    S.I. 2019/590
    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

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—6%
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 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, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code "EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

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)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia Free
UK–Andorra agreement Andorra Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
DCTS Standard Indonesia Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£5k+13.1% · previous 12 months
Average import price£7.14 per kg
Jan 2024: £8kMay 2024: £13kMar 2025: £1kJun 2025: £4kMar 2026: £2kJun 2026: £4k 2024
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Canada £4k 69.1% —
Germany £2k 30.9% —
United States £0 0% -100%

Same subheading in other tariffs

World trade in 2024

3824.92 · US$15m

Trade value (US$) no reported trade < US$29kUS$29k+US$174k+US$477k+> US$3m

Exports: 57
  1. China: US$3m
  2. Belgium: US$3m
  3. United States: US$2m
  4. Germany: US$2m
  5. Netherlands: US$851k
  6. France: US$477k
  7. Denmark: US$400k
  8. United Kingdom: US$380k
  9. India: US$365k
  10. Italy: US$203k
  11. Poland: US$198k
  12. Japan: US$180k
  13. Canada: US$174k
  14. Singapore: US$151k
  15. Spain: US$149k
  16. Thailand: US$94k
  17. Malaysia: US$81k
  18. Sweden: US$67k
  19. South Africa: US$48k
  20. Australia: US$38k
  21. Switzerland: US$35k
  22. Austria: US$34k
  23. Czechia: US$34k
  24. Vietnam: US$33k
  25. Fiji: US$32k
  26. Taiwan: US$29k
  27. South Korea: US$27k
  28. Colombia: US$20k
  29. Greece: US$20k
  30. United Arab Emirates: US$13k
  31. Portugal: US$13k
  32. Türkiye: US$12k
  33. Chile: US$9k
  34. Israel: US$8k
  35. New Zealand: US$6k
  36. Indonesia: US$4k
  37. Slovenia: US$3k
  38. Brazil: US$3k
  39. Finland: US$2k
  40. Slovakia: US$2k
  41. Croatia: US$2k
  42. Mexico: US$2k
  43. Bulgaria: US$2k
  44. Kenya: US$2k
  45. Uganda: US$2k
  46. Norway: US$1k
  47. Ireland: US$1k
  48. Lithuania: US$600
  49. Guatemala: US$500
  50. Serbia: US$500
  51. Hungary: US$100
  52. Sri Lanka: US$100
  53. Cameroon: US$0
  54. Estonia: US$0
  55. Luxembourg: US$0
  56. Philippines: US$0
  57. Russia: US$0

Top exporters

RankCountryValueShare
1 China US$3m 21%
2 Belgium US$3m 17.8%
3 United States US$2m 16.9%
4 Germany US$2m 15.4%
5 Netherlands US$851k 5.8%
6 France US$477k 3.3%
7 Denmark US$400k 2.7%
8 United Kingdom US$380k 2.6%
9 India US$365k 2.5%
10 Italy US$203k 1.4%

Top importers

RankCountryValueShare
1 Netherlands US$2m 15.7%
2 Mexico US$1m 10.1%
3 India US$1m 9.8%
4 France US$1m 7.6%
5 El Salvador US$1m 7.2%
6 Switzerland US$618k 4.2%
7 Malaysia US$507k 3.5%
8 Kyrgyzstan US$473k 3.2%
9 Colombia US$358k 2.5%
10 South Africa US$344k 2.4%

Code history

Since 2022; before, these goods were classified under 3824.99.

The UK Global Tariff has one tariff line for subheading 3824.92; the duty is 6%.

Subheading 3824.92 is a single line in the EU Combined Nomenclature, where the duty is 6.5%.

174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 6%.

Imports of these goods into the UK came to £5.3k between September 2025 and August 2026 (up 13% on the year before); Canada supplied 69%, followed by Germany.

In 2024, countries exported these goods worth US$15m (−10.4% year on year).

The largest exporter was China (US$3m), followed by Belgium.

Questions and answers

What is the HS code for polyglycol esters of methylphosphonic acid?

Polyglycol esters of methylphosphonic acid fall under HS subheading 3824.92, part of heading 3824, in section VI of the Harmonized System.

What is the import duty on polyglycol esters of methylphosphonic acid in the UK?

Under the UK Global Tariff, imports under 3824.92 from countries without a preferential agreement are charged at 6%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on polyglycol esters of methylphosphonic acid in the EU?

Under the EU Combined Nomenclature, imports under 3824.92 from countries without a preferential agreement are charged at 6.5%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most polyglycol esters of methylphosphonic acid?

China, with US$3m in 2024 (21% of world exports).

Which countries can export these goods to the UK duty-free?

174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 6% applies. Pick a country above to see its rate.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were Canada (69%), Germany (31%) and United States (0%), out of total imports of £5.3k.