Subheading · Chapter 39 · Heading 3904

3904.90

3904.90: Polymers of vinyl chloride or of other halogenated olefins: other

Official description Other

3904.90 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 6% standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 4
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 3904 90 00 00 Other 6%
  2. 3904 90 00 10 For cavity filling, for use in certain types of aircraft 6%
  3. 3904 90 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 3

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 833
    Documents
    • 9018
  • 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 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

Import requirements 4

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
  • 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
    North Korea
    Legal act
    S.I. 2019/411
    Documents
    • 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 schemeCountriesRate
standard rate (no agreement)—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
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

last 12 months£3.1m-8.6% · previous 12 months
Average import price£4.63 per kg
Jan 2024: £481kFeb 2024: £386kMar 2024: £111kApr 2024: £196kMay 2024: £133kJun 2024: £473kJul 2024: £309kAug 2024: £450kSept 2024: £200kOct 2024: £282kNov 2024: £452kDec 2024: £270kJan 2025: £399kFeb 2025: £193kMar 2025: £256kApr 2025: £416kMay 2025: £333kJun 2025: £152kJul 2025: £266kAug 2025: £150kSept 2025: £169kOct 2025: £112kNov 2025: £380kDec 2025: £236kJan 2026: £345kFeb 2026: £323kMar 2026: £552kApr 2026: £124kMay 2026: £242kJun 2026: £283kJul 2026: £163kAug 2026: £150k 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
Japan £1.9m 61% +3.7%
Hungary £236k 7.7% +179.2%
China £207k 6.7% -71.6%
Netherlands £188k 6.1% +6,883.4%
Germany £182k 5.9% -1.2%
United States £115k 3.7% +4.7%
Italy £72k 2.3% -1%
Romania £70k 2.3% +14%

Same subheading in other tariffs

World trade in 2024

3904.90 · US$597m

Trade value (US$) no reported trade < US$51kUS$51k+US$2m+US$8m+> US$84m

Exports: 99
  1. Belgium: US$90m
  2. Japan: US$87m
  3. United States: US$84m
  4. Thailand: US$81m
  5. Netherlands: US$60m
  6. China: US$42m
  7. South Korea: US$30m
  8. Germany: US$30m
  9. France: US$16m
  10. Taiwan: US$8m
  11. South Africa: US$7m
  12. Israel: US$6m
  13. Italy: US$6m
  14. United Arab Emirates: US$6m
  15. Romania: US$5m
  16. Spain: US$5m
  17. Saudi Arabia: US$5m
  18. Portugal: US$4m
  19. India: US$3m
  20. Hungary: US$3m
  21. Malaysia: US$2m
  22. Poland: US$2m
  23. Austria: US$2m
  24. Vietnam: US$2m
  25. United Kingdom: US$2m
  26. Denmark: US$1m
  27. Sri Lanka: US$1m
  28. Sweden: US$983k
  29. Slovakia: US$887k
  30. Singapore: US$839k
  31. Switzerland: US$706k
  32. Mexico: US$647k
  33. Morocco: US$545k
  34. Norway: US$394k
  35. Türkiye: US$390k
  36. Iran: US$387k
  37. Australia: US$265k
  38. Croatia: US$235k
  39. Czechia: US$188k
  40. Egypt: US$166k
  41. Pakistan: US$163k
  42. Luxembourg: US$133k
  43. Hong Kong SAR China: US$129k
  44. Russia: US$110k
  45. New Zealand: US$96k
  46. Finland: US$76k
  47. Bulgaria: US$59k
  48. North Korea: US$51k
  49. Ireland: US$50k
  50. Indonesia: US$46k
  51. Senegal: US$42k
  52. Serbia: US$42k
  53. Georgia: US$34k
  54. Nigeria: US$33k
  55. Canada: US$31k
  56. Botswana: US$30k
  57. Greece: US$30k
  58. Slovenia: US$26k
  59. Colombia: US$24k
  60. Brazil: US$23k

Top exporters

RankCountryValueShare
1 Belgium US$90m 15.1%
2 Japan US$87m 14.5%
3 United States US$84m 14%
4 Thailand US$81m 13.5%
5 Netherlands US$60m 10%
6 China US$42m 7%
7 South Korea US$30m 5.1%
8 Germany US$30m 5.1%
9 France US$16m 2.7%
10 Taiwan US$8m 1.3%

Top importers

RankCountryValueShare
1 India US$263m 44%
2 China US$39m 6.5%
3 Belgium US$36m 6%
4 Saudi Arabia US$29m 4.8%
5 Netherlands US$21m 3.5%
6 Mexico US$15m 2.6%
7 South Korea US$14m 2.4%
8 Thailand US$13m 2.2%
9 United States US$12m 2.1%
10 Brazil US$12m 1.9%

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
  • 56number of duty-free countries (MFN)
  • 45%highest: Bahamas, Bermuda, Cayman Islands

165

Importing countryMFN dutylines from – todata 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 8% 2% – 14% 2023 · HS 2017
Armenia 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 6.5% 2021 · HS 2017
Belize 0% 2023
Benin 5% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 0% 2023
Brazil 8% 2% – 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 10% 2023
Colombia 0% 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 3% 2023
Ecuador 0% 2023 · HS 2017
Egypt 5% 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 5% 2023
Iran 5% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 0% 2023
Japan 2.8% 2023
Jordan 0% 2023
Kazakhstan 6.5% 2023
Kenya 0% 2023
Kiribati 20% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 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 2.8%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 5% 2023
Malawi 0% 2021 · HS 2017
Malaysia 0% 2023
Maldives 20% 2023
Mali 5% 2023
Mauritania 5% 2023 · HS 2017
Mauritius 0% 2023
Mexico 0% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 0% 2023 · HS 2017
Morocco 4.2% 2.5% – 18% 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 16% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 0% 2023
Papua New Guinea 0% 2023
Paraguay 14% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 3% 2023
Qatar 5% 2023
Russia 6.5% 2021 · HS 2017
Rwanda 0% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 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 2.4%* 2023
Syria 1% 2020 · HS 2012
Tajikistan 6.5% 2021 · HS 2012
Tanzania 0% 2023
Thailand 3% 2023
Togo 5% 2023
Tonga 0% 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 3.3% 0% – 6.5% 2023
Uruguay 8% 2% – 14% 2023 · HS 2017
Uzbekistan 5% 2021 · HS 2017
Vanuatu 0% 2023
Venezuela 14% 2023 · HS 2017
Vietnam 2% 0% – 5% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 0% 2023
Zimbabwe 0.1% 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
57399 Other polymers of vinyl chloride/of other halogenated olefins
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

HSCode
20173904.90unchanged
20123904.90unchanged
20073904.90unchanged
20023904.90unchanged
19963904.90unchanged
19923904.90unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 1

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N288633 U.S. CBP 7 August 2017 · 3904.90.50.00

    The tariff classification of a chlorinated polyvinyl chloride resin from Thailand.

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 3904.90 covers 2 tariff lines and the duty is 6%.

The EU Combined Nomenclature has one tariff line for subheading 3904.90; 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 £3.1m (down 9% on the year before), at an average of £4.63 per kg; Japan supplied 61%, followed by Hungary.

World trade in these goods reached US$597m in 2024, down 3.2% on 2023.

Belgium was the largest exporter with 15.1% of the total, ahead of Japan.

Questions and answers

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

Polymers of vinyl chloride or of other halogenated olefins: other fall under HS subheading 3904.90, 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 3904.90 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 3904.90 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…?

Belgium, with US$90m in 2024 (15.1% 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 Japan (61%), Hungary (8%) and China (7%), out of total imports of £3.1m.

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