Subheading · Chapter 39 · Heading 3905
3905.30: Poly(vinyl alcohol), whether or not containing unhydrolysed acetate groups
Polyvinyl alcohol (PVA)
3905.30 is the HS subheading for polyvinyl alcohol (PVA), under heading 3905 in chapter 39.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3905 30 00 00 Poly(vinyl alcohol), whether or not containing unhydrolysed acetate groups 6%
- 3905 30 00 10 Viscous preparation, essentially consisting of poly(vinyl alcohol) (cas rn 9002-89-5), an organic solvent and water for use as protective coating of wafers during the manufacturing of semiconductors 6%
- Other 6%
- In the form of homopolymer resins with a viscosity (measured in 4% aqueous solution at 20 °c) of 3 mpa·s or more but not more than 61 mpa·s and a degree of hydrolysis of 80.0 mol% or more but not more than 99.9 mol%, both measured according to the iso 15023-2 method 6%
- 3905 30 00 91 Other than for the manufacturing of dry-blend adhesives, produced and sold in powder form for the carton board industry 6%
- 3905 30 00 92 Other 6%
- 3905 30 00 95 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 tariff suspension Free
- Applies to goods from
- all countries
- In force
- until 31 December 2028
- Legal act
- 2020 No. 1435
- 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 |
|---|---|---|---|
| £5.2m | 37.3% | -14.7% | |
| £2.1m | 15.1% | -19.8% | |
| £1.9m | 13.3% | +0.3% | |
| £1.6m | 11.6% | +5.3% | |
| £1.2m | 8.9% | -35.5% | |
| £790k | 5.7% | -14.4% | |
| £516k | 3.7% | +42.7% | |
| £285k | 2% | -67.7% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$225kUS$225k+US$2m+US$37m+> US$204m
Exports: 85
- China: US$399m
- United States: US$223m
- Japan: US$204m
- Taiwan: US$202m
- Germany: US$159m
- Spain: US$95m
- Singapore: US$90m
- United Kingdom: US$50m
- Italy: US$37m
- Netherlands: US$31m
- Kazakhstan: US$9m
- Belgium: US$9m
- India: US$4m
- Thailand: US$4m
- Türkiye: US$4m
- Kuwait: US$3m
- France: US$3m
- South Korea: US$2m
- Denmark: US$2m
- Austria: US$2m
- Hong Kong SAR China: US$2m
- Malaysia: US$2m
- Brazil: US$2m
- Lithuania: US$1m
- Hungary: US$1m
- Canada: US$1m
- Poland: US$956k
- Ireland: US$809k
- Vietnam: US$663k
- Finland: US$611k
- New Zealand: US$517k
- Russia: US$475k
- Israel: US$452k
- Greece: US$413k
- Switzerland: US$375k
- Egypt: US$350k
- Portugal: US$309k
- Serbia: US$279k
- Sweden: US$272k
- Colombia: US$237k
- Czechia: US$231k
- Romania: US$225k
- Uzbekistan: US$221k
- Armenia: US$207k
- Kenya: US$176k
- South Africa: US$134k
- Croatia: US$133k
- Honduras: US$128k
- Slovenia: US$125k
- Mexico: US$115k
- Australia: US$62k
- Chile: US$59k
- El Salvador: US$50k
- Norway: US$47k
- Tunisia: US$42k
- Pakistan: US$34k
- Cyprus: US$34k
- Costa Rica: US$32k
- Dominican Republic: US$26k
- Philippines: US$20k
Trade value (US$) no reported trade < US$486kUS$486k+US$4m+US$28m+> US$111m
Imports: 159
- Netherlands: US$161m
- Belgium: US$145m
- Germany: US$141m
- United States: US$118m
- China: US$111m
- India: US$92m
- South Korea: US$54m
- Italy: US$51m
- Malaysia: US$44m
- France: US$39m
- Japan: US$36m
- Indonesia: US$36m
- Brazil: US$34m
- Russia: US$32m
- Canada: US$29m
- Finland: US$28m
- Türkiye: US$26m
- United Kingdom: US$25m
- Mexico: US$25m
- Thailand: US$24m
- Taiwan: US$20m
- Poland: US$20m
- Vietnam: US$20m
- Hungary: US$19m
- Spain: US$18m
- Pakistan: US$18m
- United Arab Emirates: US$13m
- Austria: US$13m
- Singapore: US$11m
- Egypt: US$11m
- Switzerland: US$10m
- Colombia: US$10m
- Sweden: US$8m
- Argentina: US$7m
- Bangladesh: US$6m
- Australia: US$6m
- Saudi Arabia: US$6m
- Portugal: US$4m
- Chile: US$4m
- South Africa: US$4m
- Norway: US$4m
- Kazakhstan: US$4m
- Peru: US$3m
- Philippines: US$3m
- Ecuador: US$3m
- North Korea: US$3m
- Ireland: US$2m
- Czechia: US$2m
- Israel: US$2m
- Greece: US$2m
- Slovenia: US$2m
- Morocco: US$2m
- Ukraine: US$2m
- Serbia: US$2m
- Romania: US$2m
- Uzbekistan: US$2m
- Iran: US$2m
- Denmark: US$2m
- Guatemala: US$2m
- Myanmar (Burma): US$1m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$399m | 25.8% | |
| 2 | US$223m | 14.4% | |
| 3 | US$204m | 13.2% | |
| 4 | US$202m | 13% | |
| 5 | US$159m | 10.3% | |
| 6 | US$95m | 6.2% | |
| 7 | US$90m | 5.8% | |
| 8 | US$50m | 3.2% | |
| 9 | US$37m | 2.4% | |
| 10 | US$31m | 2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$161m | 10.4% | |
| 2 | US$145m | 9.4% | |
| 3 | US$141m | 9.1% | |
| 4 | US$118m | 7.6% | |
| 5 | US$111m | 7.2% | |
| 6 | US$92m | 6% | |
| 7 | US$54m | 3.5% | |
| 8 | US$51m | 3.3% | |
| 9 | US$44m | 2.8% | |
| 10 | US$39m | 2.5% |
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
- 59number of duty-free countries (MFN)
- 45%highest: Bahamas, Bermuda, Cayman Islands
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 5% | 2018 · HS 2012 | ||
| 2% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2021 · HS 2017 | ||
| 5% | 2021 · HS 2007 | ||
| 2% | 2023 · HS 2017 | ||
| 6.5% | 2023 | ||
| 12% | 2021 · HS 2012 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 45% | 2022 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2022 · HS 2017 | ||
| 6.5% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 25% | 2023 | ||
| 10% | 2022 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2022 | ||
| 0% | 2023 | ||
| 2% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 22% | 2021 · HS 2002 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 14% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 20% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 2% | 2019 · HS 2017 | ||
| 0% | 2022 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 6.5% | 2023 | ||
| 5% | 2023 | ||
| 13% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 5% | 2023 | ||
| 12% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2012 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 3.5% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 7.5% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2020 · HS 2017 | ||
| 0% | 2022 · HS 2017 | ||
| 0% | 2023 | ||
| 3.9% | 2023 | ||
| 0% | 2023 | ||
| 6.5% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 · HS 2002 | ||
| 5% | 2023 | ||
| 6.5% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 2.5%* | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2021 · HS 2017 | ||
| 5% | 0% – 10% | 2023 | |
| 20% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 4% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 7.5% | 2.5% – 18% | 2023 | |
| 2.5% | 2023 | ||
| 1.5% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 3% | 2023 · HS 2012 | ||
| 0% | 2017 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 2% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 2% | 1% – 3% | 2023 | |
| 5% | 2023 | ||
| 6.5% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 8% | 2020 · HS 2017 | ||
| 10% | 2019 · HS 2017 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 8% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2012 | ||
| 5% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 3% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2007 | ||
| 1.7%* | 2023 | ||
| 1% | 2020 · HS 2012 | ||
| 6.5% | 2021 · HS 2012 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2012 | ||
| 6.5% | 2023 | ||
| 0% | 2017 · HS 2017 | ||
| 0% | 2023 | ||
| 2% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 6% | 2023 | ||
| 3.2% | 2023 | ||
| 2% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 2% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 6% | 2021 · HS 2012 | ||
| 5% | 2017 · HS 2017 | ||
| 0% | 2023 | ||
| 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
- 57592 Polymers of other vinyl esters; other vinyl polymers
- End use (BEC Rev. 5)
- Intermediate goods · BEC 211210
- CPC 2.1 product
- 34790 Other plastics in primary forms; ion exchangers
- ISIC Rev. 4 activity
- 2013 Manufacture of plastics and synthetic rubber in primary forms
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 3905.30 | unchanged |
| 2012 | 3905.30 | unchanged |
| 2007 | 3905.30 | unchanged |
| 2002 | 3905.30 | unchanged |
| 1996 | 3905.30 | unchanged |
| 1992 | 3905.20 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
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.
-
CELEX 32026R2245 · Source: eur-lex.europa.eu
-
FR Doc. 2026-19110 · 91 FR 59109 · Source: federalregister.gov
-
The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026
S.I. 2026/543 · Source: legislation.gov.uk
The UK Global Tariff divides subheading 3905.30 into 4 tariff lines; the duty is 6%.
Subheading 3905.30 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 polyvinyl alcohol (PVA) into the UK came to £14m between September 2025 and August 2026 (down 15% on the year before); Germany supplied 37%, followed by Taiwan.
In 2024, countries exported polyvinyl alcohol (PVA) worth US$2bn (+0% year on year).
The largest exporter was China (US$399m), followed by the United States.
Questions and answers
What is the HS code for poly(vinyl alcohol), whether or not containing unhydrolysed acetate groups?
Poly(vinyl alcohol), whether or not containing unhydrolysed acetate groups fall under HS subheading 3905.30, part of heading 3905, in section VII of the Harmonized System.
What is the import duty on poly(vinyl alcohol), whether or not containing… in the UK?
Under the UK Global Tariff, imports under 3905.30 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 poly(vinyl alcohol), whether or not containing… in the EU?
Under the EU Combined Nomenclature, imports under 3905.30 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 poly(vinyl alcohol), whether or not containing…?
China, with US$399m in 2024 (25.8% of world exports).
Which countries can export polyvinyl alcohol (PVA) 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 polyvinyl alcohol (PVA)?
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 polyvinyl alcohol (PVA) from?
In the 12 months to August 2026, the largest suppliers were Germany (37%), Taiwan (15%) and Spain (13%), out of total imports of £14m.