Subheading · Chapter 39 · Heading 3904
3904.61: Polymers of vinyl chloride or of other halogenated olefins: fluoropolymers, polytetrafluoroethylene
Official description Polytetrafluoroethylene
3904.61 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 61 00 00 Polytetrafluoroethylene 6%
- 3904 61 00 20 Copolymer of tetrafluoroethylene and trifluoro(heptafluoropropoxy)ethylene, containing 3.2% or more but not more than 4.6% by weight of trifluoro(heptafluoropropoxy)ethylene and less than 1 mg/kg of extractable fluoride ions 6%
- 3904 61 00 90 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 4
- 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
- Tariff lines
- on 1 of 2 lines
- 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 tariff suspension Free
- Applies to goods from
- all countries except Belarus, Russia
- In force
- until 31 December 2028
- Legal act
- 2020 No. 1435
- Documents
- 9Y12
- Tariff lines
- on 1 of 2 lines
Import requirements 3
- 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 on restricted goods and technologies
- Applies to goods from
- Iran, North Korea
- Legal act
- S.I. 2019/461, S.I. 2019/411
- Documents
- Y966 Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)
- Y920 Goods other than those described in the footnotes linked to the measure
- 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 |
|---|---|---|---|
 India | £6.8m | 28.5% | +34% |
 Italy | £3.8m | 15.9% | -2.3% |
 Netherlands | £3.8m | 15.9% | +12.1% |
 China | £2.4m | 9.9% | -4.4% |
 United States | £2.3m | 9.5% | +7.9% |
 Germany | £2.1m | 8.9% | -78.3% |
 Belgium | £1.1m | 4.7% | +26.7% |
 Japan | £891k | 3.7% | +178.6% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$284kUS$284k+US$2m+US$91m+> US$137m
Exports: 74
- China: US$272m
- India: US$138m
- United States: US$137m
- Germany: US$122m
- Italy: US$101m
- Japan: US$95m
- Netherlands: US$91m
- Russia: US$40m
- United Kingdom: US$36m
- Belgium: US$24m
- Türkiye: US$20m
- South Korea: US$9m
- France: US$6m
- Canada: US$5m
- Malaysia: US$4m
- Switzerland: US$4m
- Thailand: US$3m
- Romania: US$2m
- Brazil: US$2m
- Hong Kong SAR China: US$2m
- Taiwan: US$2m
- Australia: US$2m
- Mexico: US$1m
- Spain: US$1m
- Vietnam: US$949k
- Finland: US$786k
- Poland: US$747k
- Slovakia: US$653k
- Singapore: US$544k
- Lebanon: US$461k
- Sweden: US$442k
- Austria: US$351k
- Denmark: US$328k
- Ireland: US$294k
- British Indian Ocean Territory: US$284k
- Indonesia: US$275k
- Czechia: US$210k
- South Africa: US$171k
- Luxembourg: US$125k
- Slovenia: US$123k
- Egypt: US$116k
- United Arab Emirates: US$98k
- Portugal: US$93k
- Hungary: US$61k
- Greece: US$53k
- Norway: US$42k
- Pakistan: US$34k
- Bulgaria: US$14k
- New Zealand: US$14k
- Estonia: US$9k
- Ecuador: US$8k
- Armenia: US$8k
- Israel: US$7k
- Ghana: US$7k
- Brunei: US$7k
- Croatia: US$4k
- Guatemala: US$3k
- Serbia: US$3k
- Saudi Arabia: US$3k
- Morocco: US$3k
Trade value (US$) no reported trade < US$98kUS$98k+US$2m+US$27m+> US$77m
Imports: 157
- United States: US$137m
- Germany: US$133m
- Italy: US$110m
- Japan: US$85m
- China: US$77m
- South Korea: US$68m
- France: US$44m
- India: US$41m
- Belgium: US$38m
- Brazil: US$34m
- Netherlands: US$34m
- United Kingdom: US$32m
- Türkiye: US$32m
- Mexico: US$29m
- Taiwan: US$27m
- Thailand: US$24m
- Vietnam: US$23m
- Austria: US$14m
- Spain: US$13m
- Canada: US$12m
- Romania: US$11m
- Switzerland: US$10m
- Ireland: US$10m
- Denmark: US$10m
- Poland: US$8m
- Russia: US$7m
- Malaysia: US$7m
- Singapore: US$6m
- Iran: US$5m
- Sweden: US$5m
- Bangladesh: US$4m
- Finland: US$3m
- Indonesia: US$3m
- Saudi Arabia: US$3m
- South Africa: US$3m
- Israel: US$2m
- Egypt: US$2m
- Argentina: US$2m
- Tunisia: US$2m
- Australia: US$2m
- Hong Kong SAR China: US$2m
- United Arab Emirates: US$2m
- Hungary: US$1m
- Slovenia: US$957k
- Colombia: US$876k
- Portugal: US$869k
- Czechia: US$664k
- Philippines: US$625k
- Slovakia: US$602k
- Bulgaria: US$580k
- Estonia: US$496k
- Ukraine: US$490k
- Peru: US$442k
- Montenegro: US$436k
- Ecuador: US$379k
- Panama: US$376k
- Kazakhstan: US$327k
- Luxembourg: US$326k
- Costa Rica: US$324k
- Greece: US$319k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$272m | 24.1% |
| 2 | India | US$138m | 12.3% |
| 3 | United States | US$137m | 12.2% |
| 4 | Germany | US$122m | 10.8% |
| 5 | Italy | US$101m | 9% |
| 6 | Japan | US$95m | 8.5% |
| 7 | Netherlands | US$91m | 8% |
| 8 |  Russia | US$40m | 3.6% |
| 9 | United Kingdom | US$36m | 3.2% |
| 10 | Belgium | US$24m | 2.2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$137m | 12.2% |
| 2 | Germany | US$133m | 11.8% |
| 3 | Italy | US$110m | 9.7% |
| 4 | Japan | US$85m | 7.6% |
| 5 | China | US$77m | 6.8% |
| 6 |  South Korea | US$68m | 6.1% |
| 7 |  France | US$44m | 3.9% |
| 8 | India | US$41m | 3.6% |
| 9 | Belgium | US$38m | 3.4% |
| 10 |  Brazil | US$34m | 3% |
In the UK Global Tariff, subheading 3904.61 covers 2 tariff lines and the duty is 6%.
The EU Combined Nomenclature has one tariff line for subheading 3904.61; 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 £23.8m (down 15% on the year before), at an average of £12.30 per kg; India supplied 29%, followed by Italy.
World trade in these goods reached US$1bn in 2024, down 5.9% on 2023.
China was the largest exporter with 24.1% of the total, ahead of India.
Questions and answers
What is the HS code for polymers of vinyl chloride or of other halogenated olefins: fluoropolymers, polytetrafluoroethylene?
Polymers of vinyl chloride or of other halogenated olefins: fluoropolymers, polytetrafluoroethylene fall under HS subheading 3904.61, 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 3904.61 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 polymers of vinyl chloride or of other… in the EU?
Under the EU Combined Nomenclature, imports under 3904.61 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 polymers of vinyl chloride or of other…?
China, with US$272m in 2024 (24.1% 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 India (29%), Italy (16%) and Netherlands (16%), out of total imports of £23.8m.