Subheading · Chapter 39 · Heading 3905

3905.91

3905.91: Polymers of vinyl acetate or of other vinyl esters: other, copolymers

Other vinyl copolymers

Official description Copolymers

3905.91 is the HS subheading for other vinyl copolymers, under heading 3905 in chapter 39.

What you pay

Importing into UK

Customs duty 6% standard rate · across 9 national lines depends on the country of origin
Additional duties and charges 4 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. 3905 91 00 00 Copolymers 6%
  2. 3905 91 00 10 For cavity filling, for use in certain types of aircraft 6%
  3. 3905 91 00 25 Copolymer of vinylcaprolactam and vinylpyrrolidone (cas rn 51987-20-3) in the form of a solution in 2-butoxyethanol (cas rn 111-76-2) containing by weight 45% or more but not more than 58% of copolymer 6%
  4. 3905 91 00 35 Aqueous solution of a copolymer of vinylpyrrolidone and n,n-dimethylaminopropyl methacrylamide sulfate (cas rn 175893-71-7), containing by weight 8% or more, but not more than 12% of copolymer 6%
  5. 3905 91 00 40 Water soluble copolymer of ethylene and vinyl alcohol (cas rn 26221-27-2), containing by weight not more than 38% of the monomer unit ethylene 6%
  6. 3905 91 00 50 Aqueous solution consisting by weight of: -10% or more but not more than 20% of a copolymer of vinyl pyrrolidone, n,n-dimethylaminopropyl methacrylamide and 3 (methacryloylamino)propyllauryldimethylammonium chloride (cas rn 306769-73-3), -not more than 1% preservatives 6%
  7. 3905 91 00 60 Copolymer of vinylpyrrolidone, vinyl caprolactam and dimethylaminoethyl methacrylate (cas rn 102972-64-5) in solid form, or as an aqueous solution containing by weight: -27% or more but not more than 33% of copolymer, -not more than 1.5% of ethanol (cas rn 64-17-5), -not more than 1% of preservatives 6%
  8. 3905 91 00 70 Aqueous solution, containing by weight: -25% or more but not more than 35% of a copolymer of vinyl caprolactam, vinyl pyrrolidone, n,n-dimethylaminopropyl methacrylamide and 3-(methacryloylamino)propyllauryldimethylammonium chloride (cas rn 748809-45-2), -10% or more but not more than 16% of ethanol (cas rn 64-17-5) whether or not denatured with tert-butyl alcohol (cas rn 75-65-0) and/or denatonium benzoate (cas rn 3734-33-6) 6%
  9. 3905 91 00 80 Copolymer of vinylpyrrolidone, acrylic acid and dodecyl methacrylate (cas rn 83120-95-0) 6%
  10. 3905 91 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 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 9 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
    In force
    until 31 December 2028
    Legal act
    2020 No. 1435
    Tariff lines
    on 1 of 9 lines

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
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 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
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

last 12 months£15.3m-34.4% · previous 12 months
Average import price£7.61 per kg
Jan 2024: £3.3mFeb 2024: £2.5mMar 2024: £2.7mApr 2024: £2.8mMay 2024: £1.7mJun 2024: £2.5mJul 2024: £2mAug 2024: £2.5mSept 2024: £1.7mOct 2024: £1.9mNov 2024: £2mDec 2024: £1.9mJan 2025: £3mFeb 2025: £1.2mMar 2025: £2mApr 2025: £999kMay 2025: £1.9mJun 2025: £1.9mJul 2025: £2.2mAug 2025: £2.5mSept 2025: £1.7mOct 2025: £1.4mNov 2025: £1.3mDec 2025: £1mJan 2026: £1.5mFeb 2026: £1.5mMar 2026: £1mApr 2026: £1.1mMay 2026: £1.3mJun 2026: £1.5mJul 2026: £1mAug 2026: £988k 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
Belgium £4.3m 28.4% -18%
United States £4.3m 28.4% -62.1%
Japan £4.1m 27.1% -5%
Germany £1.8m 11.9% +12.2%
China £231k 1.5% -17.2%
France £156k 1% -23.3%
United Kingdom £92k 0.6% +202.2%
Ireland £87k 0.6% +8,464.4%

Same subheading in other tariffs

World trade in 2024

3905.91 · US$1bn

Trade value (US$) no reported trade < US$219kUS$219k+US$6m+US$85m+> US$207m

Exports: 73
  1. United States: US$395m
  2. Belgium: US$237m
  3. Taiwan: US$207m
  4. Japan: US$142m
  5. Germany: US$132m
  6. United Kingdom: US$100m
  7. Netherlands: US$85m
  8. France: US$44m
  9. China: US$33m
  10. South Korea: US$20m
  11. Singapore: US$19m
  12. Switzerland: US$12m
  13. Saudi Arabia: US$9m
  14. Ireland: US$8m
  15. Malaysia: US$6m
  16. Türkiye: US$6m
  17. Finland: US$6m
  18. Italy: US$6m
  19. Canada: US$5m
  20. India: US$5m
  21. Thailand: US$3m
  22. Sweden: US$3m
  23. Spain: US$2m
  24. United Arab Emirates: US$1m
  25. Vietnam: US$1m
  26. Hong Kong SAR China: US$667k
  27. Denmark: US$653k
  28. Brazil: US$622k
  29. Mexico: US$459k
  30. Austria: US$408k
  31. Tanzania: US$396k
  32. Poland: US$291k
  33. Kenya: US$264k
  34. Macao SAR China: US$220k
  35. Colombia: US$211k
  36. Chile: US$182k
  37. South Africa: US$176k
  38. Greece: US$171k
  39. Kazakhstan: US$154k
  40. Oman: US$146k
  41. New Zealand: US$122k
  42. Australia: US$103k
  43. Egypt: US$103k
  44. Croatia: US$94k
  45. Indonesia: US$90k
  46. Portugal: US$89k
  47. Czechia: US$86k
  48. Tunisia: US$62k
  49. Israel: US$58k
  50. Hungary: US$55k
  51. Belarus: US$52k
  52. Norway: US$52k
  53. Armenia: US$38k
  54. Guatemala: US$37k
  55. Slovakia: US$36k
  56. Serbia: US$32k
  57. Russia: US$32k
  58. Latvia: US$28k
  59. Bulgaria: US$13k
  60. Peru: US$12k

Top exporters

RankCountryValueShare
1 United States US$395m 26.5%
2 Belgium US$237m 15.9%
3 Taiwan US$207m 13.9%
4 Japan US$142m 9.5%
5 Germany US$132m 8.8%
6 United Kingdom US$100m 6.7%
7 Netherlands US$85m 5.7%
8 France US$44m 2.9%
9 China US$33m 2.2%
10 South Korea US$20m 1.4%

Top importers

RankCountryValueShare
1 China US$151m 10.1%
2 Germany US$142m 9.5%
3 France US$100m 6.7%
4 United States US$84m 5.6%
5 Italy US$74m 5%
6 Belgium US$68m 4.5%
7 India US$57m 3.8%
8 Spain US$57m 3.8%
9 Japan US$55m 3.7%
10 Brazil US$49m 3.3%

In the UK Global Tariff, subheading 3905.91 covers 9 tariff lines and the duty is 6%.

The EU Combined Nomenclature has one tariff line for subheading 3905.91; the duty is 6.5%.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard 6%; 174 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 other vinyl copolymers worth £15.3m (down 34% on the year before), at an average of £7.61 per kg; Belgium supplied 28%, followed by United States.

World trade in other vinyl copolymers reached US$1bn in 2024, down 1.4% on 2023.

The United States was the largest exporter with 26.5% of the total, ahead of Belgium.

Questions and answers

What is the HS code for polymers of vinyl acetate or of other vinyl esters: other, copolymers?

Polymers of vinyl acetate or of other vinyl esters: other, copolymers fall under HS subheading 3905.91, 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 3905.91 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 3905.91 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?

The United States, with US$395m in 2024 (26.5% of world exports).

Which countries can export other vinyl copolymers 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 other vinyl copolymers?

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 other vinyl copolymers from?

In the 12 months to August 2026, the largest suppliers were Belgium (28%), United States (28%) and Japan (27%), out of total imports of £15.3m.