Subheading · Chapter 39 · Heading 3903
3903.11: Polymers of styrene, in primary forms: polystyrene, expansible
Expandable polystyrene (EPS)
Official description Expansible
3903.11 is the HS subheading for expandable polystyrene (EPS), under heading 3903 in chapter 39.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3903 11 00 00 Expansible 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
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 833
- Documents
- 9018
- 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 3
- 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 controlImport control of fluorinated greenhouse gases
- Applies to goods from
- all countries
- Legal act
- 517/2014
- Documents
- Y054 Goods labelled according to the provisions of Article 12 of Regulation (EU) 2024/573
- Y053
- Y986 Exemption from import prohibition according to Article 11.1 and 11.2 of Regulation (EU) 2024/573
- Y926
- 9066
- Y123 Undertaking registered in the F-Gas Portal according to Article 20 of Regulation (EU) 2024/573
- Y124
- Y976
- 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 6% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 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, 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") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 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) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, 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 |
| 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 |
| DCTS Standard | Indonesia | 2.5% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £34.5m | 42.3% | -1.3% | |
| £11.5m | 14.1% | -8.1% | |
| £10.1m | 12.4% | -17.3% | |
| £5.3m | 6.5% | -19% | |
| £4.6m | 5.7% | -28.8% | |
| £4.2m | 5.1% | -26.3% | |
| £3.8m | 4.6% | -34.9% | |
| £1.7m | 2.1% | -37.8% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$1mUS$1m+US$21m+US$152m+> US$398m
Exports: 99
- Germany: US$505m
- China: US$502m
- Netherlands: US$398m
- Taiwan: US$392m
- Austria: US$272m
- Türkiye: US$219m
- Mexico: US$182m
- United States: US$163m
- Belgium: US$161m
- Canada: US$152m
- France: US$134m
- Poland: US$111m
- Iran: US$106m
- Greece: US$87m
- South Korea: US$73m
- Finland: US$61m
- Czechia: US$60m
- Bahamas: US$56m
- Italy: US$44m
- Norway: US$41m
- Hungary: US$30m
- Saudi Arabia: US$24m
- Pakistan: US$23m
- Russia: US$21m
- Sweden: US$20m
- Vietnam: US$14m
- United Arab Emirates: US$13m
- Singapore: US$12m
- Hong Kong SAR China: US$11m
- Japan: US$10m
- Spain: US$9m
- Chile: US$8m
- Portugal: US$8m
- Brazil: US$7m
- Lithuania: US$7m
- Thailand: US$6m
- India: US$5m
- Estonia: US$5m
- Egypt: US$4m
- Slovakia: US$4m
- Romania: US$4m
- Bulgaria: US$3m
- United Kingdom: US$3m
- Ireland: US$2m
- Malta: US$2m
- Indonesia: US$2m
- Argentina: US$1m
- Croatia: US$1m
- Cambodia: US$894k
- Malaysia: US$841k
- Switzerland: US$809k
- Slovenia: US$782k
- Uzbekistan: US$717k
- Denmark: US$577k
- Kazakhstan: US$394k
- South Africa: US$381k
- Panama: US$360k
- Serbia: US$345k
- Uruguay: US$334k
- Latvia: US$256k
Trade value (US$) no reported trade < US$3mUS$3m+US$25m+US$59m+> US$148m
Imports: 170
- Poland: US$466m
- United States: US$381m
- Germany: US$202m
- Italy: US$182m
- France: US$161m
- Mexico: US$148m
- United Kingdom: US$129m
- Vietnam: US$112m
- Romania: US$100m
- Spain: US$94m
- Norway: US$84m
- Brazil: US$72m
- Netherlands: US$69m
- Czechia: US$69m
- Thailand: US$63m
- Canada: US$61m
- Austria: US$59m
- Australia: US$56m
- Sweden: US$55m
- Türkiye: US$54m
- Hungary: US$52m
- Serbia: US$50m
- Slovakia: US$50m
- Saudi Arabia: US$48m
- Egypt: US$48m
- Belgium: US$47m
- Lithuania: US$47m
- Indonesia: US$44m
- Malaysia: US$42m
- Ukraine: US$41m
- South Korea: US$41m
- Greece: US$37m
- United Arab Emirates: US$33m
- Ireland: US$32m
- Switzerland: US$32m
- Chile: US$32m
- Portugal: US$31m
- Philippines: US$30m
- Israel: US$29m
- Slovenia: US$27m
- China: US$26m
- Croatia: US$25m
- Algeria: US$25m
- Colombia: US$25m
- Denmark: US$22m
- Russia: US$22m
- Bosnia & Herzegovina: US$21m
- Bolivia: US$21m
- South Africa: US$20m
- Bulgaria: US$19m
- Morocco: US$18m
- Japan: US$17m
- Estonia: US$16m
- Kazakhstan: US$16m
- New Zealand: US$16m
- Dominican Republic: US$15m
- Albania: US$15m
- Bangladesh: US$14m
- Peru: US$13m
- Uzbekistan: US$13m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$505m | 12.7% | |
| 2 | US$502m | 12.6% | |
| 3 | US$398m | 10% | |
| 4 | US$392m | 9.8% | |
| 5 | US$272m | 6.8% | |
| 6 | US$219m | 5.5% | |
| 7 | US$182m | 4.6% | |
| 8 | US$163m | 4.1% | |
| 9 | US$161m | 4% | |
| 10 | US$152m | 3.8% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$466m | 11.7% | |
| 2 | US$381m | 9.6% | |
| 3 | US$202m | 5.1% | |
| 4 | US$182m | 4.6% | |
| 5 | US$161m | 4% | |
| 6 | US$148m | 3.7% | |
| 7 | US$129m | 3.2% | |
| 8 | US$112m | 2.8% | |
| 9 | US$100m | 2.5% | |
| 10 | US$94m | 2.4% |
Import duty on this product around the world 165
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 5%median duty
- 66number of duty-free countries (MFN)
- 45%highest: Bahamas, Bermuda, Cayman Islands
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 5% | 2018 · HS 2012 | ||
| 2% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2021 · HS 2017 | ||
| 5% | 2021 · HS 2007 | ||
| 14% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 12% | 2021 · HS 2012 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 45% | 2022 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2022 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 25% | 2023 | ||
| 10% | 2022 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2022 | ||
| 0% | 2023 | ||
| 14% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 22% | 2021 · HS 2002 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 6.5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 20% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2019 · HS 2017 | ||
| 0% | 2022 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 6.5% | 2023 | ||
| 5% | 2023 | ||
| 13% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 5% | 2023 | ||
| 12% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2012 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 7.5% | 2023 | ||
| 10% | 2023 | ||
| 15% | 2020 · HS 2017 | ||
| 0% | 2022 · HS 2017 | ||
| 0% | 2023 | ||
| 3.9% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 · HS 2002 | ||
| 5% | 2023 | ||
| 0% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 9% | 2023 · HS 2017 | ||
| 4% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 7.5% | 2.5% – 18% | 2023 | |
| 2.5% | 2023 | ||
| 1.5% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 16% | 2023 | ||
| 3% | 2023 · HS 2012 | ||
| 0% | 2017 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 7% | 0% – 14% | 2023 · HS 2017 | |
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 8% | 2020 · HS 2017 | ||
| 10% | 2019 · HS 2017 | ||
| 6.5% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 8.1%* | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 6.5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2012 | ||
| 5% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 3% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2007 | ||
| 0% | 2023 | ||
| 1% | 2020 · HS 2012 | ||
| 6.5% | 2021 · HS 2012 | ||
| 0% | 2023 | ||
| 4% | 3% – 5% | 2023 | |
| 5% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2012 | ||
| 6.5% | 2023 | ||
| 0% | 2017 · HS 2017 | ||
| 0% | 2023 | ||
| 6.5% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 6% | 2023 | ||
| 6.5% | 2023 | ||
| 7% | 0% – 14% | 2023 · HS 2017 | |
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 14% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 6% | 2021 · HS 2012 | ||
| 5% | 2017 · HS 2017 | ||
| 0% | 2023 | ||
| 0.1% | 2023 |
Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 57211 Polystyrene, expansible
- End use (BEC Rev. 5)
- Intermediate goods · BEC 211210
- CPC 2.1 product
- 34720 Polymers of styrene, in primary forms
- ISIC Rev. 4 activity
- 2013 Manufacture of plastics and synthetic rubber in primary forms
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 3903.11 | unchanged |
| 2012 | 3903.11 | unchanged |
| 2007 | 3903.11 | unchanged |
| 2002 | 3903.11 | unchanged |
| 1996 | 3903.11 | unchanged |
| 1992 | 3903.11 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
-
CELEX 32026R1395 · Source: eur-lex.europa.eu
Subheading 3903.11 is a single line in the UK Global Tariff, where the duty is 6%.
The EU Combined Nomenclature has one tariff line for subheading 3903.11; the duty is 6.5%.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard 6%; 173 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the UK imported expandable polystyrene (EPS) worth £81.5m (down 14% on the year before), at an average of £1.43 per kg; Germany supplied 42%, followed by Netherlands.
World trade in expandable polystyrene (EPS) reached US$4bn in 2024, down 6.6% on 2023.
Germany was the largest exporter with 12.7% of the total, ahead of China.
Products classified here
Questions and answers
What is the HS code for polymers of styrene, in primary forms: polystyrene, expansible?
Polymers of styrene, in primary forms: polystyrene, expansible fall under HS subheading 3903.11, part of heading 3903, in section VII of the Harmonized System.
What is the import duty on polymers of styrene, in primary forms in the UK?
Under the UK Global Tariff, imports under 3903.11 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 polymers of styrene, in primary forms in the EU?
Under the EU Combined Nomenclature, imports under 3903.11 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 polymers of styrene, in primary forms?
Germany, with US$505m in 2024 (12.7% of world exports).
Which countries can export expandable polystyrene (EPS) to the UK duty-free?
173 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.
Is there anti-dumping duty on expandable polystyrene (EPS)?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import expandable polystyrene (EPS) from?
In the 12 months to August 2026, the largest suppliers were Germany (42%), Netherlands (14%) and Belgium (12%), out of total imports of £81.5m.
Typical products
Everyday names, not part of the legal text.