Subheading · Chapter 39 · Heading 3905
3905.99: Polymers of vinyl acetate or of other vinyl esters: other, other
Other vinyl polymers, primary
Official description Other
3905.99 is the HS subheading for other vinyl polymers, primary, under heading 3905 in chapter 39.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3905 99 00 00 Other
- 3905 99 10 00 Poly(vinyl formal), in one of the forms mentioned in note 6(b) to this chapter, of a molecular weight of 10 000 or more but not exceeding 40 000 and containing by weight: - 9.5% or more but not more than 13% of acetyl groups evaluated as vinyl acetate and - 5% or more but not more than 6.5% of hydroxy groups evaluated as vinyl alcohol Free
- 3905 99 90 00 Other
- 3905 99 90 10 For cavity filling, for use in certain types of aircraft Free
- Other
- 3905 99 90 30 Povidone (inn) iodine (cas rn 25655-41-8) with a purity by weight of 92% or more Free
- 3905 99 90 81 Poly(vinyl butyral)(cas rn 63148-65-2): — containing by weight 17.5% or more, but not more than 20% of hydroxyl groups, and — with a median particle size (d50) of more than 0.6 mm Free
- 3905 99 90 95 Hexadecylated or eicosylated polyvinylpyrrolidone Free
- 3905 99 90 96 Polymer of vinyl formal, in one of the forms mentioned in note 6 (b) to chapter 39, of a weight average molecular weight (m@w) of 25 000 or more but not more than 150 000 and containing by weight: - 9.5% or more but not more than 13% of acetyl groups evaluated as vinyl acetate and - 5% or more but not more than 6.5% of hydroxy groups evaluated as vinyl alcohol Free
- 3905 99 90 98 Poly(vinyl pyrrolidone) partially substituted by triacontyl groups, containing by weight 78% or more but not more than 82% of triacontyl groups Free
- 3905 99 90 99 Other Free
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
- 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 8 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
- 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) | — | Free |
| 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 |
|---|---|---|---|
| £3.3m | 27.4% | +9.4% | |
| £2.5m | 21.1% | +26.3% | |
| £2.2m | 18.2% | -8.2% | |
| £943k | 7.9% | -7% | |
| £940k | 7.9% | +88.7% | |
| £824k | 6.9% | +21.7% | |
| £596k | 5% | +181.7% | |
| £280k | 2.4% | +49.4% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$610.2kUS$610.2k+US$2.8m+US$22.3m+> US$256.7m
Exports: 92
- United States: US$401.9m
- Germany: US$277.9m
- China: US$256.7m
- Malaysia: US$121.4m
- Belgium: US$118.5m
- Japan: US$105m
- Netherlands: US$59.9m
- Taiwan: US$34.5m
- India: US$22.3m
- Singapore: US$14.3m
- France: US$10m
- South Korea: US$9.7m
- Switzerland: US$9m
- Italy: US$8.3m
- Spain: US$7.6m
- Türkiye: US$6.2m
- Brazil: US$5.6m
- United Arab Emirates: US$5.2m
- United Kingdom: US$4.8m
- Ireland: US$3.8m
- Denmark: US$2.9m
- Egypt: US$2.8m
- Thailand: US$2.5m
- Mexico: US$1.8m
- Sweden: US$1.7m
- Austria: US$1.7m
- Poland: US$1.5m
- Canada: US$1.5m
- Portugal: US$1.4m
- Saudi Arabia: US$1.2m
- Vietnam: US$1m
- South Africa: US$1m
- Hong Kong SAR China: US$1m
- Hungary: US$951.7k
- Kenya: US$914k
- Indonesia: US$910.9k
- Australia: US$831k
- Philippines: US$813.1k
- Kazakhstan: US$765.4k
- Greece: US$763.4k
- Czechia: US$684.8k
- Romania: US$666.3k
- Zambia: US$612.2k
- Colombia: US$610.2k
- Slovenia: US$591.7k
- Argentina: US$560k
- Chile: US$504k
- Finland: US$476.4k
- Guatemala: US$380.1k
- Norway: US$352.2k
- Bulgaria: US$239.1k
- Croatia: US$238.3k
- Russia: US$229.8k
- Serbia: US$224.2k
- Peru: US$207.1k
- New Zealand: US$185.4k
- Ecuador: US$135.5k
- Lithuania: US$117.5k
- Luxembourg: US$105.3k
- Costa Rica: US$93.5k
Trade value (US$) no reported trade < US$563.2kUS$563.2k+US$3.8m+US$19.6m+> US$54.3m
Imports: 188
- China: US$260.1m
- Mexico: US$140.3m
- South Korea: US$122.5m
- India: US$118.3m
- Germany: US$88.2m
- Belgium: US$54.3m
- United States: US$53.4m
- Brazil: US$47.3m
- Italy: US$43.9m
- France: US$40.3m
- Spain: US$37.9m
- Japan: US$30.7m
- Canada: US$28.4m
- Netherlands: US$23.6m
- Russia: US$20.9m
- Türkiye: US$20.5m
- Malaysia: US$20.5m
- Singapore: US$20.4m
- Indonesia: US$19.6m
- Vietnam: US$16.4m
- United Kingdom: US$15.1m
- Poland: US$14.5m
- Bangladesh: US$13.5m
- United Arab Emirates: US$13.3m
- Thailand: US$13.1m
- Egypt: US$12.8m
- Argentina: US$12.2m
- Colombia: US$11.6m
- Australia: US$10.6m
- Taiwan: US$9m
- Switzerland: US$8.7m
- Hungary: US$8.3m
- Pakistan: US$8m
- South Africa: US$7.7m
- Philippines: US$7.6m
- Slovenia: US$7.3m
- Morocco: US$6.4m
- Saudi Arabia: US$5.7m
- Chile: US$5.3m
- Denmark: US$5.2m
- Algeria: US$5.1m
- Romania: US$4.5m
- Sweden: US$4.3m
- Portugal: US$4.2m
- Iran: US$4m
- Austria: US$3.9m
- Ecuador: US$3.8m
- Greece: US$3.6m
- Ukraine: US$3.5m
- Czechia: US$3.5m
- Ireland: US$3.3m
- Tunisia: US$3.2m
- Peru: US$3.1m
- Qatar: US$3m
- Congo - Kinshasa: US$2.5m
- Israel: US$2.3m
- Guatemala: US$2.3m
- Iraq: US$2.2m
- Finland: US$1.9m
- New Zealand: US$1.9m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$401.9m | 26.5% | |
| 2 | US$277.9m | 18.3% | |
| 3 | US$256.7m | 16.9% | |
| 4 | US$121.4m | 8% | |
| 5 | US$118.5m | 7.8% | |
| 6 | US$105m | 6.9% | |
| 7 | US$59.9m | 3.9% | |
| 8 | US$34.5m | 2.3% | |
| 9 | US$22.3m | 1.5% | |
| 10 | US$14.3m | 0.9% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$260.1m | 17.1% | |
| 2 | US$140.3m | 9.2% | |
| 3 | US$122.5m | 8.1% | |
| 4 | US$118.3m | 7.8% | |
| 5 | US$88.2m | 5.8% | |
| 6 | US$54.3m | 3.6% | |
| 7 | US$53.4m | 3.5% | |
| 8 | US$47.3m | 3.1% | |
| 9 | US$43.9m | 2.9% | |
| 10 | US$40.3m | 2.7% |
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.
-
FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov
-
CELEX 32026R1465 · Source: eur-lex.europa.eu
-
FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov
-
Update to VAT Z Coverage on Aircraft and Aircraft Parts – 19 May 2026
Trade Tariff news 6334 · Source: trade-tariff.service.gov.uk
-
The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026
S.I. 2026/543 · Source: legislation.gov.uk
In the UK Global Tariff, subheading 3905.99 covers 8 tariff lines and the duty is duty-free.
The EU Combined Nomenclature divides subheading 3905.99 into 2 tariff lines; the duty is between 0% and 6.5% (average 3.3%). 1 of them is duty-free.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free; 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 polymers, primary worth £11.9m (up 9% on the year before), at an average of £7.54 per kg; United States supplied 27%, followed by Germany.
World trade in other vinyl polymers, primary reached US$1.5bn in 2024, down 7.1% on 2023.
The United States was the largest exporter with 26.5% of the total, ahead of Germany.
Questions and answers
What is the HS code for polymers of vinyl acetate or of other vinyl esters: other, other?
Polymers of vinyl acetate or of other vinyl esters: other, other fall under HS subheading 3905.99, 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 3905.99 from countries without a preferential agreement are free of duty. 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 3905.99 from countries without a preferential agreement are charged at 0% to 6.5%, depending on the line. 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$401.9m in 2024 (26.5% of world exports).
Which countries can export other vinyl polymers, primary 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 Free applies. Pick a country above to see its rate.
Is there anti-dumping duty on other vinyl polymers, primary?
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 polymers, primary from?
In the 12 months to August 2026, the largest suppliers were United States (27%), Germany (21%) and China (18%), out of total imports of £11.9m.