Subheading · Chapter 39 · Heading 3903

3903.30: Polymers of styrene, in primary forms: acrylonitrile-butadiene-styrene (ABS) copolymers

ABS resin, primary

Official description Acrylonitrile-butadiene-styrene (ABS) copolymers

3903.30 is the HS subheading for ABS resin, primary, under heading 3903 in chapter 39.

Importing into Country of origin

What you pay

Importing into UK

Customs duty 6% standard rate depends on the country of origin

Additional duties and charges 3 additional measures Import requirements: 3

VAT 20.00 % import VAT

Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →

3903 30 00 00 Acrylonitrile-butadiene-styrene (abs) copolymers 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 3

Additional dutyAdditional duties 35%
Applies to goods from
Belarus, Russia

Legal act
2022 No. 833
Documents
- 9018
Duty suspensionAutonomous tariff suspension Free
Applies to goods from
all countries

In force
until 31 December 2026

Legal act
2020 No. 1435
Documents
- 9Y12
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 on restricted goods and technologies
Applies to goods from
North Korea

Legal act
S.I. 2019/411
Documents
- 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 scheme	Countries	Rate
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
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

last 12 months£62.4m-6.3% · previous 12 months

Average import price£1.87 per kg

Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

Country	Value	Share	Change
South Korea	£17.2m	27.5%	+9.2%
Netherlands	£11.4m	18.2%	-6.8%
Belgium	£8m	12.8%	-18.2%
Spain	£7.6m	12.1%	+6.4%
Germany	£5.4m	8.7%	-9.3%
Taiwan	£5.1m	8.1%	-29.2%
Italy	£2.3m	3.6%	-30.6%
China	£1.2m	1.9%	+37.6%

Same subheading in other tariffs

EU 6.5% Third-country duty 1 tariff line

Türkiye 6.5% Third-country duty 1 tariff line

USA 6.5% General (MFN) 1 tariff line

World trade in 2024

3903.30 · US$6.5bn

Trade value (US$) no reported trade < US$394.4kUS$394.4k+US$6.8m+US$125.6m+> US$399.3m

Exports: 115

South Korea: US$2bn
Taiwan: US$1.2bn
Malaysia: US$421.2m
China: US$399.3m
Belgium: US$330.6m
Netherlands: US$325.1m
Germany: US$313.6m
United States: US$306.1m
Japan: US$177.7m
Spain: US$161m
Italy: US$130.5m
Thailand: US$125.6m
Saudi Arabia: US$105.5m
Mexico: US$72.3m
Vietnam: US$52.4m
Hungary: US$50.5m
France: US$36.1m
Austria: US$31.4m
United Kingdom: US$30m
Poland: US$29.3m
Singapore: US$25.9m
Canada: US$22m
Sweden: US$21.3m
Hong Kong SAR China: US$17.8m
Czechia: US$15.4m
Indonesia: US$12.4m
Slovenia: US$7.7m
Philippines: US$6.9m
Türkiye: US$6.8m
Romania: US$6.7m
Denmark: US$6m
Slovakia: US$4.5m
Iran: US$4.2m
Switzerland: US$4m
Russia: US$3.9m
Ireland: US$3.4m
United Arab Emirates: US$3.3m
Portugal: US$3m
Brazil: US$2.8m
Croatia: US$2.7m
Malta: US$2.3m
Israel: US$2.3m
Australia: US$2.3m
Greece: US$2.1m
India: US$2m
South Africa: US$1.9m
Luxembourg: US$1.9m
Bulgaria: US$1.1m
Lithuania: US$1m
Finland: US$970.6k
Bosnia & Herzegovina: US$830k
Latvia: US$758.6k
Serbia: US$720.6k
Estonia: US$704.1k
Jordan: US$506k
Morocco: US$485k
Nigeria: US$394.4k
New Zealand: US$308k
Egypt: US$266.7k
Timor-Leste: US$254.7k

Top exporters

Rank	Country	Value	Share
1	South Korea	US$2bn	31.2%
2	Taiwan	US$1.2bn	18.3%
3	Malaysia	US$421.2m	6.4%
4	China	US$399.3m	6.1%
5	Belgium	US$330.6m	5.1%
6	Netherlands	US$325.1m	5%
7	Germany	US$313.6m	4.8%
8	United States	US$306.1m	4.7%
9	Japan	US$177.7m	2.7%
10	Spain	US$161m	2.5%

Top importers

Rank	Country	Value	Share
1	China	US$1.2bn	18.7%
2	Vietnam	US$451m	6.9%
3	United States	US$397.5m	6.1%
4	Germany	US$377m	5.8%
5	Mexico	US$351.6m	5.4%
6	Türkiye	US$272.1m	4.2%
7	Hong Kong SAR China	US$268.9m	4.1%
8	India	US$247.2m	3.8%
9	Thailand	US$243.4m	3.7%
10	Malaysia	US$240.8m	3.7%

Binding rulings for similar goods 2

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.

N278871 U.S. CBP 29 September 2016 · 3903.30.00.00

The tariff classification of nine copolymers of acrylonitrile-butadiene-styrene (ABS) CAS-9003-56-9 and two copolymer blends of ABS CAS-9003-56-9 and methylstyrene-acrylonitrile-styrene CAS-9010-96-2 from Korea
600009139 HMRC 15 November 2023 – 14 November 2026 · 3903 30 00 00

Acrylonitrile butadiene-styrene (ABS) copolymer Polymers: around 50% of styrene, & 10-30% of acrylonitrile Form: granules Use: for injection moulding & extrusion to produce plastic articles Packaged in 25kg bags

The UK Global Tariff has one tariff line for subheading 3903.30; the duty is 6%.

Subheading 3903.30 is a single line in the EU Combined Nomenclature, where the duty is 6.5%.

173 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%.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

Imports of ABS resin, primary into the UK came to £62.4m between September 2025 and August 2026 (down 6% on the year before); South Korea supplied 28%, followed by Netherlands.

In 2024, countries exported ABS resin, primary worth US$6.5bn (+6.6% year on year).

The largest exporter was South Korea (US$2bn), followed by Taiwan.

Legal notes

Subheading notes

1. Within any one heading of this chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions:

(a) where there is a subheading named ‘Other’ in the same series:
1. (1) the designation in a subheading of a polymer by the prefix ‘poly’ (for example, polyethylene and polyamide-6,6) means that the constituent monomer unit or monomer units of the named polymer taken together must contribute 95 % or more by weight of the total polymer content;
2. (2) the copolymers named in subheadings 390130, 390140, 390320, 390330 and 390430 are to be classified in those subheadings, provided that the comonomer units of the named copolymers contribute 95 % or more by weight of the total polymer content;
3. (3) chemically modified polymers are to be classified in the subheading named ‘Other’, provided that the chemically modified polymers are not more specifically covered by another subheading;
4. (4) polymers not meeting (1), (2) or (3) above, are to be classified in the subheading, among the remaining subheadings in the series, covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series of subheadings under consideration are to be compared;
(b) where there is no subheading named ‘Other’ in the same series:
1. (1) polymers are to be classified in the subheading covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series under consideration are to be compared;
2. (2) chemically modified polymers are to be classified in the subheading appropriate to the unmodified polymer.

Polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same proportions.

2. For the purposes of subheading 392043, the term ‘plasticisers’ includes secondary plasticisers.

Products classified here

Questions and answers

What is the HS code for polymers of styrene, in primary forms: acrylonitrile-butadiene-styrene (ABS) copolymers?

Polymers of styrene, in primary forms: acrylonitrile-butadiene-styrene (ABS) copolymers fall under HS subheading 3903.30, 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 3903.30 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 3903.30 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?

South Korea, with US$2bn in 2024 (31.2% of world exports).

Which countries can export ABS resin, primary 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 ABS resin, primary?

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 ABS resin, primary from?

In the 12 months to August 2026, the largest suppliers were South Korea (28%), Netherlands (18%) and Belgium (13%), out of total imports of £62.4m.