HS Code 3904: Polymers of vinyl chloride or of other…

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%

Subheadings 9

3904.10Poly(vinyl chloride), not mixed with any other substancesPVC resin (not mixed) UK 6% · EU 6.5% · Türkiye 6.5% · USA 6.5%
3904.21Polymers of vinyl chloride or of other halogenated olefins: other poly(vinyl chloride), non-plasticised UK 6% · EU 6.5% · Türkiye 6.5% · USA 6.5%
3904.22Polymers of vinyl chloride or of other halogenated olefins: other poly(vinyl chloride), plasticisedPlasticised PVC, primary UK 6% · EU 6.5% · Türkiye 6.5% · USA 6.5%
3904.30Vinyl chloride-vinyl acetate copolymers UK 6% · EU 6.5% · Türkiye 6.5% · USA 0%–5.3%
3904.40Other vinyl chloride copolymers UK 6% · EU 6.5% · Türkiye 6.5% · USA 5.3%
3904.50Polymers of vinyl chloride or of other halogenated olefins: vinylidene chloride polymers UK 0%–6% · EU 0%–6.5% · Türkiye 0%–6.5% · USA 6.5%
3904.61Polymers of vinyl chloride or of other halogenated olefins: fluoropolymers, polytetrafluoroethylene UK 6% · EU 6.5% · Türkiye 6.5% · USA 5.8%
3904.69Polymers of vinyl chloride or of other halogenated olefins: fluoropolymers, otherOther fluoropolymers UK 0%–6% · EU 0%–6.5% · Türkiye 0%–6.5% · USA 0%–6.5%
3904.90Polymers of vinyl chloride or of other halogenated olefins: other UK 6% · EU 6.5% · Türkiye 6.5% · USA 0%–6.5%

EU: imports by month

last 12 months€1.2bn+6.3% · previous 12 months

Average import price€1.49 per kg

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

World trade in 2024

3904 · US$21.3bn

Trade value (US$) no reported trade < US$1.8mUS$1.8m+US$55.5m+US$312.3m+> 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$985.6m
Belgium: US$839.6m
Netherlands: US$823.4m
Italy: US$704m
South Korea: US$671m
Thailand: US$449.3m
Indonesia: US$362.4m
Colombia: US$328.4m
Mexico: US$312.3m
Spain: US$308.9m
India: US$281.7m
Egypt: US$247.9m
Canada: US$240m
Sweden: US$238.4m
Hungary: US$226.1m
Portugal: US$207.1m
United Kingdom: US$207m
Saudi Arabia: US$167.6m
Norway: US$163.4m
Poland: US$129m
Russia: US$121m
Türkiye: US$115.5m
Malaysia: US$98.2m
Czechia: US$91.1m
Singapore: US$90.9m
Argentina: US$86m
Vietnam: US$63.8m
South Africa: US$63.3m
Switzerland: US$55.5m
United Arab Emirates: US$45.5m
Ireland: US$33.6m
Brazil: US$33.3m
Bangladesh: US$26.6m
Uruguay: US$26.3m
Romania: US$25.6m
Hong Kong SAR China: US$24.3m
Philippines: US$23.4m
Serbia: US$21.9m
Austria: US$19.1m
Slovakia: US$13.8m
Peru: US$12.2m
Finland: US$12m
El Salvador: US$11.6m
Costa Rica: US$11.1m
North Macedonia: US$9.7m
Lithuania: US$9.1m
Israel: US$8.9m
Bulgaria: US$8.8m
Kazakhstan: US$8.2m
Iran: US$8.1m
Guatemala: US$7.1m
Denmark: US$7m
Ecuador: US$6.7m
Slovenia: US$6.5m
Pakistan: US$6.3m

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$985.6m	4.6%
7	Belgium	US$839.6m	3.9%
8	Netherlands	US$823.4m	3.9%
9	Italy	US$704m	3.3%
10	South Korea	US$671m	3.1%

Top importers

Rank	Country	Value	Share
1	India	US$3.1bn	14.5%
2	Germany	US$1.2bn	5.6%
3	United States	US$1.2bn	5.4%
4	Vietnam	US$1bn	4.7%
5	China	US$997.7m	4.7%
6	Italy	US$896.9m	4.2%
7	Türkiye	US$817m	3.8%
8	Mexico	US$801.5m	3.8%
9	Brazil	US$709.7m	3.3%
10	Canada	US$691.5m	3.2%

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.

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. (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 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).