Subheading · Chapter 39 · Heading 3904

3904.50

3904.50: Polymers of vinyl chloride or of other halogenated olefins: vinylidene chloride polymers

Official description Vinylidene chloride polymers

3904.50 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

Customs duty Free – 6% standard rate · across 3 national lines depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 3904 50 00 00 Vinylidene chloride polymers
  2. 3904 50 10 00 Copolymer of vinylidene chloride with acrylonitrile, in the form of expansible beads of a diameter of 4 micrometres or more but not more than 20 micrometres Free
  3. 3904 50 90 00 Other 6%
  4. 3904 50 90 10 For cavity filling, for use in certain types of aircraft 6%
  5. 3904 50 90 99 Other 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 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
  • Duty suspensionAutonomous suspension under end-use Free
    Applies to goods from
    all countries
    Legal act
    2020 No. 1435
    Documents
    • N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
    Tariff lines
    on 1 of 3 lines

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 schemeCountriesRate
standard rate (no agreement)—Free – 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
DCTS Standard Indonesia Free – 2.5%
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

UK: imports by month

last 12 months£9.3m-4.5% · previous 12 months
Average import price£4.17 per kg
Jan 2024: £603kFeb 2024: £901kMar 2024: £1.1mApr 2024: £966kMay 2024: £909kJun 2024: £807kJul 2024: £776kAug 2024: £615kSept 2024: £755kOct 2024: £650kNov 2024: £1.2mDec 2024: £577kJan 2025: £744kFeb 2025: £774kMar 2025: £748kApr 2025: £907kMay 2025: £1.1mJun 2025: £791kJul 2025: £898kAug 2025: £620kSept 2025: £635kOct 2025: £748kNov 2025: £742kDec 2025: £389kJan 2026: £826kFeb 2026: £945kMar 2026: £984kApr 2026: £572kMay 2026: £1.2mJun 2026: £790kJul 2026: £687kAug 2026: £716k 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
France £7.7m 83.1% -11.2%
Japan £1.2m 12.8% +121.2%
China £357k 3.9% +155.5%
Germany £25k 0.3% -84.2%
Belgium £0 0% -100%
United States £0 0% -100%

Same subheading in other tariffs

World trade in 2024

3904.50 · US$290.1m

Trade value (US$) no reported trade < US$343.4kUS$343.4k+US$1.3m+US$4.1m+> US$47.7m

Exports: 48
  1. France: US$176.2m
  2. Japan: US$47.7m
  3. China: US$33.9m
  4. Netherlands: US$6m
  5. Belgium: US$4.1m
  6. United States: US$3.6m
  7. Brazil: US$2.9m
  8. South Korea: US$1.8m
  9. Taiwan: US$1.8m
  10. Denmark: US$1.6m
  11. Germany: US$1.4m
  12. Italy: US$1.3m
  13. United Kingdom: US$1.1m
  14. Poland: US$1.1m
  15. Sweden: US$1m
  16. Singapore: US$587.9k
  17. Latvia: US$460.3k
  18. Spain: US$457.7k
  19. Portugal: US$453.9k
  20. South Africa: US$450.8k
  21. Switzerland: US$428.7k
  22. Vietnam: US$373.7k
  23. Türkiye: US$363k
  24. Lithuania: US$343.4k
  25. Bulgaria: US$260.8k
  26. New Zealand: US$149.8k
  27. Romania: US$89.1k
  28. Austria: US$62.8k
  29. Canada: US$41.9k
  30. India: US$32.3k
  31. Czechia: US$30.7k
  32. Saudi Arabia: US$19.4k
  33. Norway: US$15k
  34. Finland: US$6k
  35. United Arab Emirates: US$4.8k
  36. Slovakia: US$3.5k
  37. Luxembourg: US$3.4k
  38. Slovenia: US$3.2k
  39. Sint Maarten: US$3.1k
  40. Serbia: US$2.4k
  41. Hong Kong SAR China: US$1.7k
  42. Greece: US$1.1k
  43. Thailand: US$800
  44. Australia: US$700
  45. Hungary: US$200
  46. Bosnia & Herzegovina: US$100
  47. Russia: US$100
  48. Malaysia: US$0

Top exporters

RankCountryValueShare
1 France US$176.2m 60.7%
2 Japan US$47.7m 16.4%
3 China US$33.9m 11.7%
4 Netherlands US$6m 2.1%
5 Belgium US$4.1m 1.4%
6 United States US$3.6m 1.2%
7 Brazil US$2.9m 1%
8 South Korea US$1.8m 0.6%
9 Taiwan US$1.8m 0.6%
10 Denmark US$1.6m 0.5%

Top importers

RankCountryValueShare
1 India US$39.2m 13.5%
2 Brazil US$36.3m 12.5%
3 China US$35.7m 12.3%
4 Switzerland US$34.8m 12%
5 Germany US$27.3m 9.4%
6 Vietnam US$13m 4.5%
7 United Kingdom US$12.9m 4.5%
8 United States US$10.3m 3.5%
9 Italy US$10.1m 3.5%
10 Argentina US$9.6m 3.3%

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. EU Tariff change · Applies from:

    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

  2. GB Other

    Update to VAT Z Coverage on Aircraft and Aircraft Parts – 19 May 2026

    Trade Tariff news 6334 · Source: trade-tariff.service.gov.uk

Rule changes →

In the UK Global Tariff, subheading 3904.50 covers 3 tariff lines and the duty is between 0% and 6%. 1 of them is duty-free.

The EU Combined Nomenclature divides subheading 3904.50 into 2 tariff lines; the duty is between 0% and 6.5% (average 3.3%). 1 of them is duty-free.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free – 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 £9.3m (down 4% on the year before), at an average of £4.17 per kg; France supplied 83%, followed by Japan.

World trade in these goods reached US$290.1m in 2024, up 4.5% on 2023.

France was the largest exporter with 60.7% of the total, ahead of Japan.

Questions and answers

What is the HS code for polymers of vinyl chloride or of other halogenated olefins: vinylidene chloride polymers?

Polymers of vinyl chloride or of other halogenated olefins: vinylidene chloride polymers fall under HS subheading 3904.50, part of heading 3904, 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 3904.50 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 3904.50 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…?

France, with US$176.2m in 2024 (60.7% 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 Free – 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 France (83%), Japan (13%) and China (4%), out of total imports of £9.3m.

Download as CSV Follow changes (RSS)