Subheading · Chapter 39 · Heading 3905

3905.99

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

Customs duty Free standard rate · across 8 national lines depends on the country of origin
Additional duties and charges 3 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 99 00 00 Other
  2. 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
  3. 3905 99 90 00 Other
  4. 3905 99 90 10 For cavity filling, for use in certain types of aircraft Free
  5. Other
  6. 3905 99 90 30 Povidone (inn) iodine (cas rn 25655-41-8) with a purity by weight of 92% or more Free
  7. 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
  8. 3905 99 90 95 Hexadecylated or eicosylated polyvinylpyrrolidone Free
  9. 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
  10. 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
  11. 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
    Documents
  • 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)—Free
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£11.9m+9.4% · previous 12 months
Average import price£7.54 per kg
Jan 2024: £1.5mFeb 2024: £1.2mMar 2024: £800kApr 2024: £1mMay 2024: £967kJun 2024: £984kJul 2024: £1.2mAug 2024: £885kSept 2024: £989kOct 2024: £1mNov 2024: £843kDec 2024: £666kJan 2025: £776kFeb 2025: £918kMar 2025: £1.1mApr 2025: £822kMay 2025: £1.2mJun 2025: £575kJul 2025: £1.1mAug 2025: £870kSept 2025: £780kOct 2025: £1.2mNov 2025: £736kDec 2025: £913kJan 2026: £1.1mFeb 2026: £1.1mMar 2026: £1.3mApr 2026: £886kMay 2026: £1.1mJun 2026: £840kJul 2026: £999kAug 2026: £1.1m 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
United States £3.3m 27.4% +9.4%
Germany £2.5m 21.1% +26.3%
China £2.2m 18.2% -8.2%
Belgium £943k 7.9% -7%
Netherlands £940k 7.9% +88.7%
Denmark £824k 6.9% +21.7%
Ireland £596k 5% +181.7%
Japan £280k 2.4% +49.4%

Same subheading in other tariffs

World trade in 2024

3905.99 · US$1.5bn

Trade value (US$) no reported trade < US$610.2kUS$610.2k+US$2.8m+US$22.3m+> US$256.7m

Exports: 92
  1. United States: US$401.9m
  2. Germany: US$277.9m
  3. China: US$256.7m
  4. Malaysia: US$121.4m
  5. Belgium: US$118.5m
  6. Japan: US$105m
  7. Netherlands: US$59.9m
  8. Taiwan: US$34.5m
  9. India: US$22.3m
  10. Singapore: US$14.3m
  11. France: US$10m
  12. South Korea: US$9.7m
  13. Switzerland: US$9m
  14. Italy: US$8.3m
  15. Spain: US$7.6m
  16. Türkiye: US$6.2m
  17. Brazil: US$5.6m
  18. United Arab Emirates: US$5.2m
  19. United Kingdom: US$4.8m
  20. Ireland: US$3.8m
  21. Denmark: US$2.9m
  22. Egypt: US$2.8m
  23. Thailand: US$2.5m
  24. Mexico: US$1.8m
  25. Sweden: US$1.7m
  26. Austria: US$1.7m
  27. Poland: US$1.5m
  28. Canada: US$1.5m
  29. Portugal: US$1.4m
  30. Saudi Arabia: US$1.2m
  31. Vietnam: US$1m
  32. South Africa: US$1m
  33. Hong Kong SAR China: US$1m
  34. Hungary: US$951.7k
  35. Kenya: US$914k
  36. Indonesia: US$910.9k
  37. Australia: US$831k
  38. Philippines: US$813.1k
  39. Kazakhstan: US$765.4k
  40. Greece: US$763.4k
  41. Czechia: US$684.8k
  42. Romania: US$666.3k
  43. Zambia: US$612.2k
  44. Colombia: US$610.2k
  45. Slovenia: US$591.7k
  46. Argentina: US$560k
  47. Chile: US$504k
  48. Finland: US$476.4k
  49. Guatemala: US$380.1k
  50. Norway: US$352.2k
  51. Bulgaria: US$239.1k
  52. Croatia: US$238.3k
  53. Russia: US$229.8k
  54. Serbia: US$224.2k
  55. Peru: US$207.1k
  56. New Zealand: US$185.4k
  57. Ecuador: US$135.5k
  58. Lithuania: US$117.5k
  59. Luxembourg: US$105.3k
  60. Costa Rica: US$93.5k

Top exporters

RankCountryValueShare
1 United States US$401.9m 26.5%
2 Germany US$277.9m 18.3%
3 China US$256.7m 16.9%
4 Malaysia US$121.4m 8%
5 Belgium US$118.5m 7.8%
6 Japan US$105m 6.9%
7 Netherlands US$59.9m 3.9%
8 Taiwan US$34.5m 2.3%
9 India US$22.3m 1.5%
10 Singapore US$14.3m 0.9%

Top importers

RankCountryValueShare
1 China US$260.1m 17.1%
2 Mexico US$140.3m 9.2%
3 South Korea US$122.5m 8.1%
4 India US$118.3m 7.8%
5 Germany US$88.2m 5.8%
6 Belgium US$54.3m 3.6%
7 United States US$53.4m 3.5%
8 Brazil US$47.3m 3.1%
9 Italy US$43.9m 2.9%
10 France 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.

  1. US Import and export controls

    Notice of Action: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov

  2. EU Quota · Applies from:

    Council Regulation (EU) 2026/1465 of 25 June 2026 amending Regulation (EU) 2021/2283 opening and providing for the management of autonomous tariff quotas of the Union for certain agricultural and industrial products

    CELEX 32026R1465 · Source: eur-lex.europa.eu

  3. US Tariff change

    Notice of Determination and Request for Comments Concerning Action Pursuant to Section 301: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov

  4. GB Other

    Update to VAT Z Coverage on Aircraft and Aircraft Parts – 19 May 2026

    Trade Tariff news 6334 · Source: trade-tariff.service.gov.uk

  5. GB Sanctions · Applies from:

    The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026

    S.I. 2026/543 · Source: legislation.gov.uk

Rule changes →

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.

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