3904.10: Poly(vinyl chloride), not mixed with any other substances

1. 3904 10 00 00 Poly(vinyl chloride), not mixed with any other substances 6%
2. In the form of granules, for use in certain types of aircraft 6%
3. 3904 10 00 15 Suspension polyvinylchloride (‘s-pvc’), not mixed with any other substance 6%
4. 3904 10 00 21 Polyvinyl chloride polymerised through suspension polymerisation (‘s-pvc’) and bulk (mass) polymerisation (‘m-pvc’) in pure form and not mixed with any other substance (‘s-/m-pvc’). the product concerned includes s-pvc classified as commodity s-pvc, extender s-pvc and specialty s-pvc. the product concerned does not include pvc polymerised through emulsion polymerisation (‘e-pvc’) 6%
5. 3904 10 00 25 Other 6%
6. Other 6%
7. 3904 10 00 80 Suspension polyvinylchloride (‘s-pvc’), not mixed with any other substance 6%
8. 3904 10 00 81 Polyvinyl chloride polymerised through suspension polymerisation (‘s-pvc’) and bulk (mass) polymerisation (‘m-pvc’) in pure form and not mixed with any other substance (‘s-/m-pvc’). the product concerned includes s-pvc classified as commodity s-pvc, extender s-pvc and specialty s-pvc. the product concerned does not include pvc polymerised through emulsion polymerisation (‘e-pvc’) 6%
9. 3904 10 00 85 Other 6%

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Preferential rates by country

UK: imports by month

last 12 months£275.6m+8.9% · previous 12 months

Average import price£0.94 per kg

Main suppliers, last 12 months

Country	Value	Share	Change
Netherlands	£78.9m	28.6%	+20.1%
Germany	£44m	16%	+25.2%
Ireland	£26.7m	9.7%	+22.5%
Belgium	£23.5m	8.5%	+16.6%
France	£21.3m	7.7%	-37%
China	£20.2m	7.3%	+206%
Mexico	£16.6m	6%	-30.9%
Norway	£12.5m	4.6%	+2.5%

Same subheading in other tariffs

EU 6.5% Third-country duty 1 tariff line Türkiye 6.5% Third-country duty 2 tariff lines USA 6.5% General (MFN) 1 tariff line Canada Free Third-country duty 1 tariff line Mexico 3% – 7% Third-country duty 5 tariff lines · average 5.4% Brazil 12.6% Third-country duty 3 tariff lines Argentina 6% – 12.6% Third-country duty 3 tariff lines · average 8.2% Peru Free Third-country duty 3 tariff lines New Zealand Free Third-country duty 1 tariff line Japan 3.9% Third-country duty 2 tariff lines Taiwan 2.5% Third-country duty 1 tariff line GCC 5% Third-country duty 1 tariff line Switzerland Free Third-country duty 1 tariff line Norway Free Third-country duty 1 tariff line North Macedonia 3% Third-country duty 1 tariff line Nigeria 5% Third-country duty 1 tariff line

World trade in 2024

Top exporters

Rank	Country	Value	Share
1	United States	US$3bn	21.1%
2	China	US$2bn	16.6%
3	Taiwan	US$916m	7.4%
4	Germany	US$808m	6.5%
5	France	US$756m	6.1%
6	Belgium	US$533m	4.3%
7	South Korea	US$506m	4.1%
8	Japan	US$506m	4.1%
9	Netherlands	US$433m	3.5%
10	Indonesia	US$353m	2.9%

Top importers

Rank	Country	Value	Share
1	India	US$3bn	20.7%
2	Vietnam	US$769m	6.2%
3	Türkiye	US$698m	5.6%
4	Italy	US$552m	4.5%
5	Germany	US$509m	4.1%
6	Brazil	US$468m	3.8%
7	Canada	US$448m	3.6%
8	Mexico	US$319m	2.6%
9	United States	US$313m	2.5%
10	United Kingdom	US$301m	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
• 55number of duty-free countries (MFN)
• 45%highest: Bahamas, Bermuda, Cayman Islands

165

Importing country	MFN duty	lines from – to	data year
Afghanistan	2.5%		2018 · HS 2012
Albania	2%		2023
Algeria	5%		2023
Angola	0%		2023 · HS 2017
Anguilla	10%		2021 · HS 2017
Antigua & Barbuda	5%		2021 · HS 2007
Argentina	14%		2023 · HS 2017
Armenia	3.3%	0% – 6.5%	2023
Aruba	12%		2021 · HS 2012
Australia	5%		2023
Azerbaijan	0%		2023 · HS 2017
Bahamas	45%		2022
Bahrain	5%		2023
Bangladesh	5%		2023 · HS 2017
Barbados	5%		2022 · HS 2017
Belarus	3.3%	0% – 6.5%	2021 · HS 2017
Belize	0%		2023
Benin	5%		2023
Bermuda	25%		2023
Bhutan	10%		2022
Bolivia	6.7%	5% – 10%	2023 · HS 2017
Bosnia & Herzegovina	5%		2022
Botswana	0%		2023
Brazil	14%		2023 · HS 2017
Brunei	0%		2023 · HS 2017
Burkina Faso	5%		2023
Burundi	0%		2023
Cambodia	0%		2023 · HS 2017
Cameroon	10%		2023
Canada	0%		2023
Cape Verde	5%		2023 · HS 2017
Cayman Islands	22%		2021 · HS 2002
Central African Republic	10%		2023
Chad	10%		2023
Chile	6%		2023 · HS 2017
China	6.5%		2023
Colombia	5%	0% – 10%	2023 · HS 2017
Comoros	20%		2021 · HS 2017
Congo - Brazzaville	10%		2023
Cook Islands	0%		2022 · HS 2017
Costa Rica	0%		2023
Côte d’Ivoire	5%		2023 · HS 2017
Cuba	10%		2023 · HS 2017
Dominica	0%		2023 · HS 2017
Dominican Republic	0%		2023
Ecuador	0%		2023 · HS 2017
Egypt	0%		2019 · HS 2017
El Salvador	0%		2022
Equatorial Guinea	10%		2023
Eswatini	0%		2023
Ethiopia	5%		2021 · HS 2017
European Union (27 countries)	6.5%		2023
Fiji	5%		2023
French Polynesia	13%		2023
Gabon	10%		2023
Gambia	5%		2023
Georgia	0%		2022 · HS 2017
Ghana	5%		2023
Gibraltar	12%		2023 · HS 2017
Grenada	5%		2023 · HS 2012
Guatemala	0%		2023
Guinea	5%		2023
Guinea-Bissau	5%		2023
Guyana	5%		2023 · HS 2017
Haiti	3.5%		2020 · HS 2017
Honduras	0%		2023
Hong Kong SAR China	0%		2023
Iceland	0%		2023
India	7.5%		2023
Indonesia	6.3%	5% – 10%	2023
Iran	5%		2020 · HS 2017
Israel	0%		2022 · HS 2017
Jamaica	0%		2023
Japan	3.9%		2023
Jordan	0%		2023
Kazakhstan	3.3%	0% – 6.5%	2023
Kenya	0%		2023
Kiribati	20%		2023 · HS 2002
Kuwait	5%		2023
Kyrgyzstan	3.3%	0% – 6.5%	2021 · HS 2017
Laos	5%		2023 · HS 2017
Lebanon	0%		2020 · HS 2017
Lesotho	0%		2023
Liberia	5%		2023
Libya	5%		2021 · HS 2017
Liechtenstein	5.1%*		2021 · HS 2017
Macao SAR China	0%		2023
Madagascar	5%		2023
Malawi	0%		2021 · HS 2017
Malaysia	10%		2023
Maldives	20%		2023
Mali	5%		2023
Mauritania	5%		2023 · HS 2017
Mauritius	0%		2023
Mexico	5.4%	3% – 7%	2023 · HS 2017
Micronesia	4%		2021 · HS 2017
Moldova	1%		2023 · HS 2017
Mongolia	5%		2023
Montserrat	0%		2023 · HS 2017
Morocco	2.5%		2023
Mozambique	2.5%		2023
Myanmar (Burma)	1.5%		2023 · HS 2017
Namibia	0%		2023
Nauru	10%		2021 · HS 2017
Nepal	10%		2023
New Zealand	0%		2023
Nicaragua	0%		2023
Niger	5%		2023
Nigeria	5%		2023
North Macedonia	3%		2023
Norway	0%		2023
Oman	5%		2023
Pakistan	11%		2023
Palau	3%		2023 · HS 2012
Palestinian Territories	0%		2017 · HS 2017
Panama	0%		2023
Papua New Guinea	0%		2023
Paraguay	9.3%	0% – 14%	2023 · HS 2017
Peru	0%		2023 · HS 2017
Philippines	10%		2023
Qatar	5%		2023
Russia	3.3%	0% – 6.5%	2021 · HS 2017
Rwanda	0%		2023
Samoa	8%		2020 · HS 2017
São Tomé & Príncipe	10%		2019 · HS 2017
Saudi Arabia	6.5%		2023
Senegal	5%		2023
Seychelles	0%		2023
Sierra Leone	5%		2023
Singapore	0%		2023 · HS 2017
Solomon Islands	10%		2023 · HS 2017
Somalia	5%		2023 · HS 2017
South Africa	0%		2023
South Korea	6.5%		2023
Sri Lanka	0%		2023
St Kitts & Nevis	0%		2023
St Lucia	0%		2023 · HS 2012
St Pierre & Miquelon	5%		2021 · HS 2017
St Vincent & the Grenadines	0%		2023
Sudan	3%		2021 · HS 2017
Suriname	5%		2023 · HS 2007
Switzerland	4.5%*		2023
Syria	1%		2020 · HS 2012
Tajikistan	6.5%		2021 · HS 2012
Tanzania	0%		2023
Thailand	3%		2023
Togo	5%		2023
Tonga	15%		2023 · HS 2017
Trinidad & Tobago	0%		2023 · HS 2012
Türkiye	6.5%		2023
Tuvalu	0%		2017 · HS 2017
Uganda	0%		2023
Ukraine	0%		2023 · HS 2017
United Arab Emirates	5%		2023
United Kingdom	6%		2023
United States	6.5%		2023
Uruguay	9.3%	0% – 14%	2023 · HS 2017
Uzbekistan	5%		2021 · HS 2017
Vanuatu	0%		2023
Venezuela	14%		2023 · HS 2017
Vietnam	4.8%	3% – 6%	2023
Wallis & Futuna	6%		2021 · HS 2012
Yemen	5%		2017 · HS 2017
Zambia	0%		2023
Zimbabwe	0%		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

57311 Polyvinyl chloride, not mixed with any other substances

End use (BEC Rev. 5)

Intermediate goods · BEC 211210

CPC 2.1 product

34730 Polymers of vinyl chloride or other halogenated olefins, in primary forms

ISIC Rev. 4 activity

2013 Manufacture of plastics and synthetic rubber in primary forms

Earlier HS editions

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.

1. Tariff change 22 October 2026

   UK Trade Tariff: measure changes on 3 commodity codes

   Trade Tariff changes 2026-10-22 · Source: trade-tariff.service.gov.uk

2. Tariff change 1 October 2026

   Update to Commodity Code structure to maintain dynamic alignment with the EU – 1 October 2026

   Trade Tariff news 8843 · Source: trade-tariff.service.gov.uk

3. Tariff change 11 August 2026

   UK Trade Tariff: measure changes on 3 commodity codes

   Trade Tariff changes 2026-08-11 · Source: trade-tariff.service.gov.uk

4. Anti-dumping 10 August 2026

   Anti-Dumping investigation on Suspension Polyvinyl Chloride (S-PVC) products originating from The People’s Republic of China, Mexico and South Korea – 10 August 2026

   Trade Tariff news 7656 · Source: trade-tariff.service.gov.uk

5. Other 10 August 2026 · Applies from: 11 August 2026

   Trade remedies notice 2026/22: registration of imports of Suspension Polyvinyl Chloride (S-PVC) originating from China, Mexico and South Korea

   Trade remedies notice 2026/22 · Source: gov.uk

6. Anti-dumping 3 July 2026

   İthalatta Haksız Rekabetin Önlenmesine İlişkin Tebliğ (No: 2026/25)

   RG 03.07.2026 sayı 33299 · Tebliğ 2026/25 · Source: resmigazete.gov.tr

7. Tariff change 22 June 2026 · Applies from: 12 July 2026

   Regulation (EU) 2026/1395 of the European Parliament and of the Council of 17 June 2026 on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012

   CELEX 32026R1395 · Source: eur-lex.europa.eu

8. Anti-dumping 6 February 2026

   İthalatta Haksız Rekabetin Önlenmesine İlişkin Tebliğ (No: 2026/4)

   RG 06.02.2026 sayı 33160 · Tebliğ 2026/4 · Source: resmigazete.gov.tr

Rule changes →

Products classified here

• pvc
• polyvinyl chloride (pvc), in primary forms

Questions and answers

Typical products

• polyvinyl chloride (pvc), in primary forms
• pvc

Everyday names, not part of the legal text.