Subheading · Chapter 39 · Heading 3906

3906.10

3906.10: Acrylic polymers in primary forms: poly(methyl methacrylate)

PMMA, primary

Official description Poly(methyl methacrylate)

3906.10 is the HS subheading for PMMA, primary, under heading 3906 in chapter 39.

What you pay

Importing into UK

Customs duty 6% standard rate depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 1
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 3906 10 00 00 Poly(methyl methacrylate) 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 30 June 2027
    Legal act
    2020 No. 1435
    Documents
    • 9Y12
  • 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 1

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017

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
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
DCTS Standard Indonesia 2.5%

UK: imports by month

last 12 months£14.5m+1.1% · previous 12 months
Average import price£5.50 per kg
Jan 2024: £1.4mFeb 2024: £1.1mMar 2024: £1.5mApr 2024: £1.8mMay 2024: £1.5mJun 2024: £1.4mJul 2024: £2mAug 2024: £1.2mSept 2024: £884kOct 2024: £919kNov 2024: £1.4mDec 2024: £803kJan 2025: £1.4mFeb 2025: £1.5mMar 2025: £1.8mApr 2025: £1.4mMay 2025: £1.1mJun 2025: £850kJul 2025: £1.1mAug 2025: £1.3mSept 2025: £1.1mOct 2025: £1mNov 2025: £843kDec 2025: £1.1mJan 2026: £945kFeb 2026: £2.2mMar 2026: £1.3mApr 2026: £1mMay 2026: £1.6mJun 2026: £1.1mJul 2026: £1.1mAug 2026: £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
Germany £7.2m 49.5% -1%
Japan £1.8m 12.4% +275.8%
United States £1.6m 11.3% -6.2%
Netherlands £810k 5.6% -18.7%
Belgium £754k 5.2% -34.8%
Italy £592k 4.1% -4.9%
China £493k 3.4% -17.9%
Singapore £312k 2.2% -34.3%

Same subheading in other tariffs

World trade in 2024

3906.10 · US$2bn

Trade value (US$) no reported trade < US$444kUS$444k+US$3m+US$29m+> US$149m

Exports: 103
  1. South Korea: US$300m
  2. Germany: US$202m
  3. Saudi Arabia: US$166m
  4. Japan: US$149m
  5. Singapore: US$144m
  6. China: US$142m
  7. United States: US$135m
  8. Italy: US$82m
  9. Malaysia: US$47m
  10. Taiwan: US$45m
  11. United Kingdom: US$29m
  12. Netherlands: US$26m
  13. Thailand: US$24m
  14. Belgium: US$22m
  15. France: US$10m
  16. India: US$8m
  17. Indonesia: US$7m
  18. Poland: US$6m
  19. Switzerland: US$6m
  20. Vietnam: US$4m
  21. Romania: US$4m
  22. Norway: US$4m
  23. Sweden: US$3m
  24. Türkiye: US$3m
  25. Spain: US$3m
  26. Brazil: US$3m
  27. Slovakia: US$3m
  28. Canada: US$3m
  29. Jordan: US$3m
  30. Portugal: US$3m
  31. Colombia: US$2m
  32. Czechia: US$2m
  33. Slovenia: US$2m
  34. Hong Kong SAR China: US$2m
  35. United Arab Emirates: US$2m
  36. Egypt: US$1m
  37. Denmark: US$1m
  38. Mexico: US$1m
  39. Tunisia: US$1m
  40. Austria: US$930k
  41. Australia: US$874k
  42. Hungary: US$864k
  43. Israel: US$860k
  44. Malta: US$652k
  45. South Africa: US$589k
  46. Bulgaria: US$558k
  47. Uzbekistan: US$540k
  48. Russia: US$518k
  49. Samoa: US$493k
  50. Ireland: US$471k
  51. Ukraine: US$444k
  52. Lithuania: US$438k
  53. Philippines: US$391k
  54. Morocco: US$301k
  55. Dominican Republic: US$227k
  56. Finland: US$224k
  57. Peru: US$171k
  58. Cyprus: US$156k
  59. Armenia: US$155k
  60. Latvia: US$143k

Top exporters

RankCountryValueShare
1 South Korea US$300m 18.6%
2 Germany US$202m 12.5%
3 Saudi Arabia US$166m 10.3%
4 Japan US$149m 9.3%
5 Singapore US$144m 8.9%
6 China US$142m 8.8%
7 United States US$135m 8.4%
8 Italy US$82m 5.1%
9 Malaysia US$47m 2.9%
10 Taiwan US$45m 2.8%

Top importers

RankCountryValueShare
1 China US$341m 21.1%
2 Mexico US$101m 6.2%
3 India US$93m 5.8%
4 Germany US$68m 4.2%
5 Malaysia US$60m 3.7%
6 United States US$57m 3.5%
7 Türkiye US$55m 3.4%
8 Taiwan US$43m 2.7%
9 Indonesia US$43m 2.6%
10 Spain US$37m 2.3%

Binding rulings for similar goods 1

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N318445 U.S. CBP 6 April 2021 · 3906.10.00.00

    The tariff classification of poly (methyl methacrylate) polymer from Italy

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. EU Tariff change · Applies from:

    Regulation (EU) 2026/1395 of the European Parliament and of the Council of 17 June 2026 on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012

    CELEX 32026R1395 · Source: eur-lex.europa.eu

  2. GB Sanctions · Applies from:

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

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

Rule changes →

Subheading 3906.10 is a single line in the UK Global Tariff, where the duty is 6%.

The EU Combined Nomenclature has one tariff line for subheading 3906.10; the duty is 6.5%.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard 6%; 173 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 PMMA, primary worth £14.5m (up 1% on the year before), at an average of £5.50 per kg; Germany supplied 50%, followed by Japan.

World trade in PMMA, primary reached US$2bn in 2024, up 3.7% on 2023.

South Korea was the largest exporter with 18.6% of the total, ahead of Germany.

Products classified here

Questions and answers

What is the HS code for acrylic polymers in primary forms: poly(methyl methacrylate)?

Acrylic polymers in primary forms: poly(methyl methacrylate) fall under HS subheading 3906.10, part of heading 3906, in section VII of the Harmonized System.

What is the import duty on acrylic polymers in primary forms in the UK?

Under the UK Global Tariff, imports under 3906.10 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 acrylic polymers in primary forms in the EU?

Under the EU Combined Nomenclature, imports under 3906.10 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 acrylic polymers in primary forms?

South Korea, with US$300m in 2024 (18.6% of world exports).

Which countries can export PMMA, primary to the UK duty-free?

173 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 PMMA, 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 PMMA, primary from?

In the 12 months to August 2026, the largest suppliers were Germany (50%), Japan (12%) and United States (11%), out of total imports of £14.5m.

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Typical products

Everyday names, not part of the legal text.