Subheading · Chapter 39 · Heading 3905
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
Rates by national line · UK Global Tariff
UK lines →- 3905 91 00 00 Copolymers 6%
- 3905 91 00 10 For cavity filling, for use in certain types of aircraft 6%
- 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%
- 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%
- 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%
- 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%
- 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%
- 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%
- 3905 91 00 80 Copolymer of vinylpyrrolidone, acrylic acid and dodecyl methacrylate (cas rn 83120-95-0) 6%
- 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 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 |
|---|---|---|---|
| £4.3m | 28.4% | -18% | |
| £4.3m | 28.4% | -62.1% | |
| £4.1m | 27.1% | -5% | |
| £1.8m | 11.9% | +12.2% | |
| £231k | 1.5% | -17.2% | |
| £156k | 1% | -23.3% | |
| £92k | 0.6% | +202.2% | |
| £87k | 0.6% | +8,464.4% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$219kUS$219k+US$6m+US$85m+> US$207m
Exports: 73
- United States: US$395m
- Belgium: US$237m
- Taiwan: US$207m
- Japan: US$142m
- Germany: US$132m
- United Kingdom: US$100m
- Netherlands: US$85m
- France: US$44m
- China: US$33m
- South Korea: US$20m
- Singapore: US$19m
- Switzerland: US$12m
- Saudi Arabia: US$9m
- Ireland: US$8m
- Malaysia: US$6m
- Türkiye: US$6m
- Finland: US$6m
- Italy: US$6m
- Canada: US$5m
- India: US$5m
- Thailand: US$3m
- Sweden: US$3m
- Spain: US$2m
- United Arab Emirates: US$1m
- Vietnam: US$1m
- Hong Kong SAR China: US$667k
- Denmark: US$653k
- Brazil: US$622k
- Mexico: US$459k
- Austria: US$408k
- Tanzania: US$396k
- Poland: US$291k
- Kenya: US$264k
- Macao SAR China: US$220k
- Colombia: US$211k
- Chile: US$182k
- South Africa: US$176k
- Greece: US$171k
- Kazakhstan: US$154k
- Oman: US$146k
- New Zealand: US$122k
- Australia: US$103k
- Egypt: US$103k
- Croatia: US$94k
- Indonesia: US$90k
- Portugal: US$89k
- Czechia: US$86k
- Tunisia: US$62k
- Israel: US$58k
- Hungary: US$55k
- Belarus: US$52k
- Norway: US$52k
- Armenia: US$38k
- Guatemala: US$37k
- Slovakia: US$36k
- Serbia: US$32k
- Russia: US$32k
- Latvia: US$28k
- Bulgaria: US$13k
- Peru: US$12k
Trade value (US$) no reported trade < US$783kUS$783k+US$8m+US$37m+> US$74m
Imports: 142
- China: US$151m
- Germany: US$142m
- France: US$100m
- United States: US$84m
- Italy: US$74m
- Belgium: US$68m
- India: US$57m
- Spain: US$57m
- Japan: US$55m
- Brazil: US$49m
- Thailand: US$46m
- Singapore: US$46m
- Canada: US$43m
- Poland: US$38m
- South Korea: US$37m
- United Kingdom: US$35m
- Netherlands: US$35m
- Mexico: US$33m
- Türkiye: US$31m
- Austria: US$26m
- Switzerland: US$24m
- Finland: US$15m
- Russia: US$14m
- Argentina: US$14m
- Greece: US$14m
- Indonesia: US$14m
- Vietnam: US$11m
- Colombia: US$11m
- Hungary: US$10m
- Portugal: US$10m
- New Zealand: US$10m
- Lithuania: US$9m
- Australia: US$9m
- Sweden: US$8m
- Czechia: US$8m
- Jordan: US$8m
- Malaysia: US$7m
- Israel: US$6m
- Egypt: US$5m
- Taiwan: US$5m
- Romania: US$5m
- Slovakia: US$4m
- United Arab Emirates: US$4m
- Belarus: US$3m
- Iran: US$3m
- Serbia: US$3m
- Denmark: US$3m
- Ireland: US$3m
- Morocco: US$2m
- Saudi Arabia: US$2m
- Ukraine: US$2m
- South Africa: US$2m
- Peru: US$2m
- Slovenia: US$2m
- Philippines: US$2m
- Guatemala: US$2m
- Kenya: US$2m
- Nigeria: US$2m
- Iraq: US$1m
- Chile: US$1m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$395m | 26.5% | |
| 2 | US$237m | 15.9% | |
| 3 | US$207m | 13.9% | |
| 4 | US$142m | 9.5% | |
| 5 | US$132m | 8.8% | |
| 6 | US$100m | 6.7% | |
| 7 | US$85m | 5.7% | |
| 8 | US$44m | 2.9% | |
| 9 | US$33m | 2.2% | |
| 10 | US$20m | 1.4% |
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.