Subheading · Chapter 39 · Heading 3904
3904.30: Vinyl chloride-vinyl acetate copolymers
3904.30 is a six-digit subheading of heading 3904, polymers of vinyl chloride or of other halogenated olefins, in primary forms, chapter 39.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3904 30 00 00 Vinyl chloride-vinyl acetate 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 2028
- 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 2
- 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 - 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 |
|---|---|---|---|
 Belgium | £2.4m | 49.3% | +81.9% |
 Germany | £1.6m | 32.3% | +5% |
 France | £491k | 10.1% | +80% |
 China | £289k | 5.9% | -15% |
 United States | £46k | 0.9% | +734.8% |
 Spain | £28k | 0.6% | — |
 United Arab Emirates | £19k | 0.4% | +79.2% |
 Hong Kong SAR China | £12k | 0.2% | — |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$159.5kUS$159.5k+US$3.4m+US$24.8m+> US$55.4m
Exports: 56
- Germany: US$110.2m
- Japan: US$55.4m
- South Korea: US$43.5m
- China: US$31m
- France: US$24.9m
- Belgium: US$24.8m
- United States: US$14.5m
- Thailand: US$8.4m
- Czechia: US$7.3m
- Colombia: US$6.7m
- Taiwan: US$5.8m
- Vietnam: US$4.5m
- Türkiye: US$4m
- Italy: US$3.4m
- India: US$1.4m
- Spain: US$964.4k
- Hong Kong SAR China: US$887.7k
- Netherlands: US$770.8k
- Brazil: US$729.2k
- Singapore: US$582.8k
- United Kingdom: US$574.6k
- United Arab Emirates: US$505.2k
- Malaysia: US$451.6k
- Saudi Arabia: US$345.8k
- Egypt: US$182.3k
- Austria: US$171.3k
- Canada: US$159.5k
- Denmark: US$151.2k
- Mexico: US$113.2k
- Croatia: US$81.1k
- South Africa: US$78.2k
- Slovenia: US$63.3k
- Argentina: US$59.6k
- Portugal: US$44.5k
- Sweden: US$42.1k
- Poland: US$42k
- Indonesia: US$36.3k
- Chile: US$30.2k
- Finland: US$22.2k
- Uzbekistan: US$15.6k
- Ghana: US$11.9k
- Australia: US$11.8k
- Dominican Republic: US$11.8k
- Slovakia: US$11.7k
- Kenya: US$6.2k
- Switzerland: US$5.8k
- Greece: US$3.6k
- Luxembourg: US$2.3k
- Uganda: US$1.6k
- Peru: US$900
- Romania: US$700
- Bulgaria: US$100
- Hungary: US$100
- Bahrain: US$0
- Cyprus: US$0
- Ireland: US$0
Trade value (US$) no reported trade < US$162kUS$162k+US$1.3m+US$8m+> US$20m
Imports: 122
- United States: US$47.8m
- India: US$46.3m
- China: US$38m
- Italy: US$20m
- Germany: US$19.8m
- Canada: US$17.3m
- Mexico: US$15.2m
- France: US$14.6m
- Netherlands: US$14.4m
- Czechia: US$10.6m
- Thailand: US$10.2m
- Belgium: US$8.7m
- Brazil: US$8m
- South Korea: US$6.2m
- Indonesia: US$6.2m
- Russia: US$5.3m
- Spain: US$4.8m
- United Kingdom: US$4.7m
- Malaysia: US$4.5m
- Japan: US$4.1m
- Vietnam: US$3.9m
- Türkiye: US$3.5m
- Switzerland: US$3.4m
- Austria: US$3.3m
- Taiwan: US$2.9m
- Bangladesh: US$2.7m
- Argentina: US$2m
- South Africa: US$1.8m
- United Arab Emirates: US$1.6m
- Hong Kong SAR China: US$1.5m
- Nigeria: US$1.3m
- Poland: US$1.3m
- Egypt: US$1.1m
- Singapore: US$1.1m
- Morocco: US$998.3k
- Philippines: US$994.5k
- Slovakia: US$953.9k
- Tanzania: US$873.1k
- Hungary: US$702.4k
- Tunisia: US$684.8k
- Pakistan: US$668.3k
- Peru: US$641.2k
- Iran: US$638k
- Australia: US$581.3k
- Uzbekistan: US$521.4k
- Bahrain: US$496.3k
- Portugal: US$467.1k
- Saudi Arabia: US$380.1k
- Belarus: US$360.2k
- Côte d’Ivoire: US$336.6k
- Bulgaria: US$305.3k
- Luxembourg: US$287.8k
- Kazakhstan: US$265.4k
- Macao SAR China: US$215.9k
- Colombia: US$199.5k
- Slovenia: US$196.3k
- Greece: US$194.4k
- Costa Rica: US$186.9k
- Serbia: US$174.8k
- Mauritius: US$174.4k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$110.2m | 31.2% |
| 2 |  Japan | US$55.4m | 15.7% |
| 3 |  South Korea | US$43.5m | 12.3% |
| 4 | China | US$31m | 8.8% |
| 5 | France | US$24.9m | 7% |
| 6 | Belgium | US$24.8m | 7% |
| 7 | United States | US$14.5m | 4.1% |
| 8 |  Thailand | US$8.4m | 2.4% |
| 9 |  Czechia | US$7.3m | 2.1% |
| 10 |  Colombia | US$6.7m | 1.9% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$47.8m | 13.5% |
| 2 |  India | US$46.3m | 13.1% |
| 3 | China | US$38m | 10.8% |
| 4 |  Italy | US$20m | 5.7% |
| 5 | Germany | US$19.8m | 5.6% |
| 6 |  Canada | US$17.3m | 4.9% |
| 7 |  Mexico | US$15.2m | 4.3% |
| 8 | France | US$14.6m | 4.1% |
| 9 |  Netherlands | US$14.4m | 4.1% |
| 10 | Czechia | US$10.6m | 3% |
Subheading 3904.30 is a single line in the UK Global Tariff, where the duty is 6%.
The EU Combined Nomenclature has one tariff line for subheading 3904.30; 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 these goods worth £4.9m (up 34% on the year before), at an average of £1.59 per kg; Belgium supplied 49%, followed by Germany.
World trade in these goods reached US$353m in 2024, down 9.3% on 2023.
Germany was the largest exporter with 31.2% of the total, ahead of Japan.
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.
Questions and answers
What is the HS code for vinyl chloride-vinyl acetate copolymers?
Vinyl chloride-vinyl acetate copolymers fall under HS subheading 3904.30, part of heading 3904, in section VII of the Harmonized System.
What is the import duty on vinyl chloride-vinyl acetate copolymers in the UK?
Under the UK Global Tariff, imports under 3904.30 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 vinyl chloride-vinyl acetate copolymers in the EU?
Under the EU Combined Nomenclature, imports under 3904.30 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 vinyl chloride-vinyl acetate copolymers?
Germany, with US$110.2m in 2024 (31.2% of world exports).
Which countries can export these goods 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 these goods?
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 these goods from?
In the 12 months to August 2026, the largest suppliers were Belgium (49%), Germany (32%) and France (10%), out of total imports of £4.9m.