Heading · Chapter 39
3904: Polymers of vinyl chloride or of other halogenated olefins, in primary forms
Heading 3904 is divided into 9 six-digit subheadings and sits in chapter 39, plastics and articles thereof.
Duty rates compared
UK Free – 6% Third-country duty 30 tariff lines · average 5.6% 
EU Free – 6.5% Third-country duty 12 tariff lines · average 5.4% 
Türkiye Free – 6.5% Third-country duty 13 tariff lines · average 5.5% 
USA Free – 6.5% General (MFN) 12 tariff lines · average 4.6% 
Canada Free General (MFN) 9 tariff lines 
Mexico Free – 10% General (MFN) 17 tariff lines · average 4.4% 
Brazil Free – 12.6% General (MFN) 16 tariff lines · average 7.1% 
Argentina Free – 14% General (MFN) 18 tariff lines · average 5% 
Peru Free – 6% General (MFN) 12 tariff lines · average 0.5% 
New Zealand Free – 5% General (MFN) 12 tariff lines · average 0.8% 
Japan 2.8% – 5.6% General (MFN) 18 tariff lines · average 3.5% 
Taiwan 2.5% General (MFN) 9 tariff lines 
GCC 5% General (MFN) 9 tariff lines 
Switzerland Free General (MFN) 9 tariff lines 
Norway Free General (MFN) 9 tariff lines 
North Macedonia 3% General (MFN) 12 tariff lines 
Nigeria 5% – 10% General (MFN) 9 tariff lines · average 6.1% Subheadings 9
- 3904.10Poly(vinyl chloride), not mixed with any other substancesPVC resin (not mixed)
- 3904.21Polymers of vinyl chloride or of other halogenated olefins: other poly(vinyl chloride), non-plasticised
- 3904.22Polymers of vinyl chloride or of other halogenated olefins: other poly(vinyl chloride), plasticisedPlasticised PVC, primary
- 3904.30Vinyl chloride-vinyl acetate copolymers
- 3904.40Other vinyl chloride copolymers
- 3904.50Polymers of vinyl chloride or of other halogenated olefins: vinylidene chloride polymers
- 3904.61Polymers of vinyl chloride or of other halogenated olefins: fluoropolymers, polytetrafluoroethylene
- 3904.69Polymers of vinyl chloride or of other halogenated olefins: fluoropolymers, otherOther fluoropolymers
- 3904.90Polymers of vinyl chloride or of other halogenated olefins: other
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$2mUS$2m+US$55m+US$312m+> US$1.4bn
Exports: 135
- United States: US$4bn
- China: US$3.5bn
- Germany: US$1.7bn
- France: US$1.5bn
- Japan: US$1.4bn
- Taiwan: US$986m
- Belgium: US$840m
- Netherlands: US$823m
- Italy: US$704m
- South Korea: US$671m
- Thailand: US$449m
- Indonesia: US$362m
- Colombia: US$328m
- Mexico: US$312m
- Spain: US$309m
- India: US$282m
- Egypt: US$248m
- Canada: US$240m
- Sweden: US$238m
- Hungary: US$226m
- Portugal: US$207m
- United Kingdom: US$207m
- Saudi Arabia: US$168m
- Norway: US$163m
- Poland: US$129m
- Russia: US$121m
- Türkiye: US$116m
- Malaysia: US$98m
- Czechia: US$91m
- Singapore: US$91m
- Argentina: US$86m
- Vietnam: US$64m
- South Africa: US$63m
- Switzerland: US$55m
- United Arab Emirates: US$46m
- Ireland: US$34m
- Brazil: US$33m
- Bangladesh: US$27m
- Uruguay: US$26m
- Romania: US$26m
- Hong Kong SAR China: US$24m
- Philippines: US$23m
- Serbia: US$22m
- Austria: US$19m
- Slovakia: US$14m
- Peru: US$12m
- Finland: US$12m
- El Salvador: US$12m
- Costa Rica: US$11m
- North Macedonia: US$10m
- Lithuania: US$9m
- Israel: US$9m
- Bulgaria: US$9m
- Kazakhstan: US$8m
- Iran: US$8m
- Guatemala: US$7m
- Denmark: US$7m
- Ecuador: US$7m
- Slovenia: US$7m
- Pakistan: US$6m
Trade value (US$) no reported trade < US$12mUS$12m+US$65m+US$236m+> US$817m
Imports: 213
- India: US$3.1bn
- Germany: US$1.2bn
- United States: US$1.2bn
- Vietnam: US$1bn
- China: US$998m
- Italy: US$897m
- Türkiye: US$817m
- Mexico: US$801m
- Brazil: US$710m
- Canada: US$692m
- Poland: US$519m
- France: US$510m
- Belgium: US$507m
- United Kingdom: US$506m
- South Korea: US$405m
- Japan: US$311m
- Netherlands: US$294m
- Spain: US$263m
- Malaysia: US$257m
- Taiwan: US$237m
- Thailand: US$236m
- United Arab Emirates: US$236m
- Egypt: US$235m
- Bangladesh: US$205m
- Saudi Arabia: US$198m
- Algeria: US$184m
- Indonesia: US$181m
- Russia: US$174m
- Nigeria: US$163m
- Austria: US$161m
- Czechia: US$153m
- Morocco: US$150m
- Romania: US$144m
- Ireland: US$138m
- Switzerland: US$131m
- Peru: US$127m
- Colombia: US$118m
- Ukraine: US$96m
- Singapore: US$92m
- Guatemala: US$91m
- Hungary: US$87m
- Costa Rica: US$84m
- Kazakhstan: US$79m
- Australia: US$76m
- Uzbekistan: US$76m
- Tunisia: US$76m
- Cambodia: US$75m
- Portugal: US$75m
- Dominican Republic: US$73m
- Sweden: US$73m
- South Africa: US$70m
- Pakistan: US$68m
- Philippines: US$66m
- Ecuador: US$65m
- Israel: US$64m
- Denmark: US$64m
- Chile: US$63m
- Serbia: US$59m
- Kenya: US$59m
- Jordan: US$58m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$4bn | 18.9% |
| 2 |  China | US$3.5bn | 16.2% |
| 3 |  Germany | US$1.7bn | 8.2% |
| 4 |  France | US$1.5bn | 7.1% |
| 5 | Japan | US$1.4bn | 6.8% |
| 6 | Taiwan | US$986m | 4.6% |
| 7 |  Belgium | US$840m | 3.9% |
| 8 |  Netherlands | US$823m | 3.9% |
| 9 |  Italy | US$704m | 3.3% |
| 10 |  South Korea | US$671m | 3.1% |
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.
- Tariff change · Applies from:
CELEX 32026R1395 · Source: eur-lex.europa.eu
The UK Global Tariff divides heading 3904 into 30 tariff lines; the duty is between 0% and 6% (average 5.6%). 2 of them are duty-free.
In the EU Combined Nomenclature, heading 3904 covers 12 tariff lines and the duty is between 0% and 6.5%. 2 of them are duty-free.
The Turkish Customs Tariff Schedule divides heading 3904 into 13 tariff lines; the duty is between 0% and 6.5% (average 5.5%). 2 of them are duty-free.
In the Harmonized Tariff Schedule of the United States, heading 3904 covers 12 tariff lines and the duty is between 0% and 6.5%. 3 of them are duty-free.
The Customs Tariff of Canada divides heading 3904 into 9 tariff lines; the duty is duty-free.
In the Mexican Tariff (TIGIE), heading 3904 covers 17 tariff lines and the duty is between 0% and 10%. 5 of them are duty-free.
The Brazilian Tariff (NCM/TEC) divides heading 3904 into 16 tariff lines; the duty is between 0% and 12.6% (average 7.1%). 7 of them are duty-free.
In the Argentine Tariff (NCM-SIM), heading 3904 covers 18 tariff lines and the duty is between 0% and 14%. 10 of them are duty-free.
The Customs Tariff of Peru divides heading 3904 into 12 tariff lines; the duty is between 0% and 6% (average 0.5%). 11 of them are duty-free.
In the Working Tariff Document of New Zealand, heading 3904 covers 12 tariff lines and the duty is between 0% and 5%. 10 of them are duty-free.
The Customs Tariff Schedules of Japan divides heading 3904 into 18 tariff lines; the duty is between 2.8% and 5.6% (average 3.5%).
In the Customs Import Tariff of Taiwan, heading 3904 covers 9 tariff lines and the duty is 2.5%.
The GCC Common Customs Tariff divides heading 3904 into 9 tariff lines; the duty is 5%.
In the Swiss Customs Tariff (Tares), heading 3904 covers 9 tariff lines and the duty is duty-free.
The Customs Tariff of Norway divides heading 3904 into 9 tariff lines; the duty is duty-free.
In the Customs Tariff of North Macedonia, heading 3904 covers 12 tariff lines and the duty is 3%.
The ECOWAS Common External Tariff (Nigeria) divides heading 3904 into 9 tariff lines; the duty is between 5% and 10% (average 6.1%).
In 2024, countries exported heading 3904 goods worth US$21.3bn (−6.7% year on year).
The largest exporter was the United States (US$4bn), followed by China.
The biggest buyer was India, with imports of US$3.1bn.
The United Kingdom ranked 22nd among 135 exporters with US$207m.
The United Kingdom imported US$506m.
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) 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) 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) 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) 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) 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) 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 vinyl chloride or of other halogenated olefins, in primary forms?
Polymers of vinyl chloride or of other halogenated olefins, in primary forms fall under HS heading 3904, part of chapter 39, in section VII of the Harmonized System.
What is the import duty on polymers of vinyl chloride or of other… in the UK?
Under the UK Global Tariff, imports under 3904 from countries without a preferential agreement are charged at 0% to 6%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on polymers of vinyl chloride or of other… in the EU?
Under the EU Combined Nomenclature, imports under 3904 from countries without a preferential agreement are charged at 0% to 6.5%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most polymers of vinyl chloride or of other…?
The United States, with US$4bn in 2024 (18.9% of world exports).