Subheading · Chapter 39 · Heading 3905
3905.12: Polymers of vinyl acetate or of other vinyl esters: poly(vinyl acetate), in aqueous dispersion
Official description In aqueous dispersion
Subheading 3905.12 belongs to heading 3905 (polymers of vinyl acetate or of other vinyl esters, in primary forms) in chapter 39.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3905 12 00 00 In aqueous dispersion 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 2
- 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
Import requirements 2
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 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 |
| DCTS Standard | Indonesia | 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 |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Germany | £5m | 61.4% | +30.4% |
 Belgium | £1.8m | 22.4% | -14.7% |
 Italy | £332k | 4.1% | +29.4% |
 Netherlands | £316k | 3.9% | +79.4% |
 Poland | £158k | 1.9% | +29.1% |
 Switzerland | £145k | 1.8% | +182.9% |
 Ireland | £128k | 1.6% | -17.9% |
| United Kingdom | £52k | 0.6% | — |
Same subheading in other tariffs
EUWorld trade in 2024
Trade value (US$) no reported trade < US$360kUS$360k+US$3m+US$8m+> US$22m
Exports: 84
- Germany: US$60m
- Italy: US$31m
- Canada: US$22m
- Belgium: US$15m
- Netherlands: US$13m
- Poland: US$13m
- United States: US$10m
- Türkiye: US$9m
- Spain: US$8m
- Switzerland: US$7m
- India: US$7m
- Sweden: US$7m
- China: US$7m
- Taiwan: US$7m
- Egypt: US$7m
- Saudi Arabia: US$5m
- Indonesia: US$4m
- United Arab Emirates: US$3m
- Mexico: US$3m
- Malaysia: US$3m
- France: US$3m
- United Kingdom: US$2m
- Slovakia: US$2m
- Portugal: US$2m
- Guatemala: US$2m
- Japan: US$1m
- Austria: US$1m
- Colombia: US$1m
- Russia: US$1m
- Hungary: US$935k
- Australia: US$905k
- Denmark: US$765k
- Norway: US$747k
- Greece: US$731k
- South Korea: US$636k
- Finland: US$603k
- Lithuania: US$589k
- Estonia: US$575k
- Slovenia: US$553k
- South Africa: US$488k
- Tunisia: US$360k
- Armenia: US$346k
- Vietnam: US$327k
- Latvia: US$289k
- Ireland: US$286k
- Iran: US$284k
- Ecuador: US$268k
- Brazil: US$257k
- Chile: US$229k
- Morocco: US$210k
- Czechia: US$168k
- Romania: US$164k
- Singapore: US$163k
- Thailand: US$160k
- Dominican Republic: US$130k
- Argentina: US$117k
- Serbia: US$104k
- Sri Lanka: US$82k
- Pakistan: US$77k
- Tanzania: US$47k
Trade value (US$) no reported trade < US$425kUS$425k+US$2m+US$5m+> US$12m
Imports: 166
- United States: US$25m
- Germany: US$16m
- Italy: US$14m
- Netherlands: US$13m
- Poland: US$12m
- United Kingdom: US$10m
- Switzerland: US$8m
- France: US$8m
- Ukraine: US$6m
- Algeria: US$6m
- Egypt: US$6m
- Belgium: US$6m
- Hungary: US$5m
- China: US$5m
- India: US$5m
- Lithuania: US$5m
- Nigeria: US$5m
- Portugal: US$5m
- Bangladesh: US$5m
- Denmark: US$5m
- Spain: US$4m
- Jordan: US$4m
- Czechia: US$4m
- Vietnam: US$4m
- Türkiye: US$4m
- Brazil: US$3m
- Canada: US$3m
- Austria: US$3m
- Serbia: US$3m
- Sweden: US$3m
- Thailand: US$2m
- Norway: US$2m
- Finland: US$2m
- Slovenia: US$2m
- Taiwan: US$2m
- Greece: US$2m
- Mexico: US$2m
- Dominican Republic: US$2m
- Romania: US$2m
- Chile: US$2m
- Bosnia & Herzegovina: US$2m
- Australia: US$2m
- Israel: US$1m
- Costa Rica: US$1m
- Croatia: US$1m
- Malaysia: US$1m
- Ghana: US$1m
- Guatemala: US$1m
- Kenya: US$1m
- Belarus: US$1m
- Tunisia: US$1m
- Bahrain: US$1m
- El Salvador: US$999k
- Kuwait: US$985k
- Iraq: US$929k
- Kazakhstan: US$928k
- Côte d’Ivoire: US$919k
- Tanzania: US$911k
- South Africa: US$910k
- Libya: US$894k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$60m | 22.3% |
| 2 | Italy | US$31m | 11.4% |
| 3 |  Canada | US$22m | 8.3% |
| 4 | Belgium | US$15m | 5.6% |
| 5 | Netherlands | US$13m | 5% |
| 6 | Poland | US$13m | 4.9% |
| 7 |  United States | US$10m | 3.7% |
| 8 |  Türkiye | US$9m | 3.2% |
| 9 |  Spain | US$8m | 2.8% |
| 10 | Switzerland | US$7m | 2.7% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$25m | 9.5% |
| 2 | Germany | US$16m | 6% |
| 3 | Italy | US$14m | 5.1% |
| 4 | Netherlands | US$13m | 5% |
| 5 | Poland | US$12m | 4.4% |
| 6 | United Kingdom | US$10m | 3.7% |
| 7 | Switzerland | US$8m | 2.9% |
| 8 |  France | US$8m | 2.8% |
| 9 |  Ukraine | US$6m | 2.4% |
| 10 |  Algeria | US$6m | 2.3% |
The UK Global Tariff has one tariff line for subheading 3905.12; the duty is 6%.
Subheading 3905.12 is a single line in the EU Combined Nomenclature, where the duty is 6.5%.
174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 6%.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of these goods into the UK came to £8.1m between September 2025 and August 2026 (up 17% on the year before); Germany supplied 61%, followed by Belgium.
In 2024, countries exported these goods worth US$269m (−9.6% year on year).
The largest exporter was Germany (US$60m), followed by Italy.
Products classified here
Questions and answers
What is the HS code for polymers of vinyl acetate or of other vinyl esters: poly(vinyl acetate), in aqueous dispersion?
Polymers of vinyl acetate or of other vinyl esters: poly(vinyl acetate), in aqueous dispersion fall under HS subheading 3905.12, part of heading 3905, in section VII of the Harmonized System.
What is the import duty on polymers of vinyl acetate or of other vinyl esters in the UK?
Under the UK Global Tariff, imports under 3905.12 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 acetate or of other vinyl esters in the EU?
Under the EU Combined Nomenclature, imports under 3905.12 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 acetate or of other vinyl esters?
Germany, with US$60m in 2024 (22.3% of world exports).
Which countries can export these goods to the UK duty-free?
174 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 Germany (61%), Belgium (22%) and Italy (4%), out of total imports of £8.1m.