Subheading · Chapter 39 · Heading 3907

3907.10

3907.10: Polyacetals, other polyethers and epoxide resins: polyacetals

Polyacetals (POM), primary

Official description Polyacetals

3907.10 is the HS subheading for polyacetals (POM), primary, under heading 3907 in chapter 39.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 3907 10 00 00 Polyacetals 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 2

  • 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 31 December 2028
    Legal act
    2020 No. 1435
    Documents
    • 9Y12

Import requirements 2

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Russia, Ukraine
    Legal act
    2023 No. 440, S.I. 2022/395
    Documents
    • 9011
    • 9022
    • 9038
    • 9009
    • 9010
    • 9017
  • 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
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 2.2%

UK: imports by month

last 12 months£21.5m+9.6% · previous 12 months
Average import price£2.56 per kg
Jan 2024: £2mFeb 2024: £1.7mMar 2024: £1.7mApr 2024: £2.2mMay 2024: £1.4mJun 2024: £1.9mJul 2024: £1.6mAug 2024: £1.9mSept 2024: £1.6mOct 2024: £2.3mNov 2024: £1.3mDec 2024: £1.7mJan 2025: £1.4mFeb 2025: £1.5mMar 2025: £2.2mApr 2025: £1.4mMay 2025: £1.1mJun 2025: £1.6mJul 2025: £1.9mAug 2025: £1.5mSept 2025: £1.7mOct 2025: £2.1mNov 2025: £1.5mDec 2025: £1.8mJan 2026: £1.7mFeb 2026: £1.7mMar 2026: £1.6mApr 2026: £2mMay 2026: £2.1mJun 2026: £2.1mJul 2026: £1.7mAug 2026: £1.6m 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 £10.4m 48.3% +7%
Netherlands £4.8m 22.5% +13.9%
South Korea £2m 9.3% +49.7%
Thailand £1.6m 7.6% -1.2%
United States £1.1m 5% +50.1%
China £741k 3.4% +30.2%
Malaysia £380k 1.8% -38%
Taiwan £116k 0.5% -39.4%

Same subheading in other tariffs

World trade in 2024

3907.10 · US$3bn

Trade value (US$) no reported trade < US$283kUS$283k+US$5m+US$96m+> US$395m

Exports: 93
  1. South Korea: US$426m
  2. Germany: US$422m
  3. United States: US$395m
  4. Malaysia: US$266m
  5. Netherlands: US$238m
  6. Japan: US$188m
  7. Thailand: US$138m
  8. Taiwan: US$127m
  9. China: US$104m
  10. Belgium: US$96m
  11. Saudi Arabia: US$88m
  12. Singapore: US$22m
  13. Italy: US$17m
  14. France: US$11m
  15. Spain: US$10m
  16. Austria: US$9m
  17. Hong Kong SAR China: US$8m
  18. Sweden: US$7m
  19. United Kingdom: US$5m
  20. Israel: US$5m
  21. Vietnam: US$5m
  22. Czechia: US$5m
  23. Slovakia: US$5m
  24. India: US$4m
  25. Poland: US$4m
  26. Switzerland: US$3m
  27. Mexico: US$3m
  28. Denmark: US$3m
  29. Slovenia: US$2m
  30. United Arab Emirates: US$2m
  31. Türkiye: US$2m
  32. Romania: US$2m
  33. Philippines: US$1m
  34. Hungary: US$1m
  35. Brazil: US$1m
  36. Portugal: US$828k
  37. Bulgaria: US$806k
  38. Indonesia: US$783k
  39. Luxembourg: US$764k
  40. Canada: US$683k
  41. South Africa: US$670k
  42. Greece: US$584k
  43. Oman: US$387k
  44. Iran: US$330k
  45. Norway: US$295k
  46. Estonia: US$283k
  47. Malta: US$272k
  48. Ireland: US$259k
  49. Finland: US$211k
  50. Myanmar (Burma): US$129k
  51. Colombia: US$121k
  52. Jordan: US$108k
  53. Panama: US$106k
  54. Serbia: US$104k
  55. Australia: US$95k
  56. Lithuania: US$91k
  57. Latvia: US$88k
  58. Chile: US$83k
  59. Argentina: US$76k
  60. Kenya: US$76k

Top exporters

RankCountryValueShare
1 South Korea US$426m 16.2%
2 Germany US$422m 16%
3 United States US$395m 15%
4 Malaysia US$266m 10.1%
5 Netherlands US$238m 9%
6 Japan US$188m 7.1%
7 Thailand US$138m 5.2%
8 Taiwan US$127m 4.8%
9 China US$104m 3.9%
10 Belgium US$96m 3.6%

Top importers

RankCountryValueShare
1 China US$774m 29.4%
2 Mexico US$140m 5.3%
3 Germany US$136m 5.2%
4 India US$128m 4.9%
5 United States US$94m 3.6%
6 Belgium US$88m 3.3%
7 Vietnam US$81m 3.1%
8 Italy US$79m 3%
9 Japan US$74m 2.8%
10 France US$69m 2.6%

Import duty on this product around the world 165

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 5%median duty
  • 64number of duty-free countries (MFN)
  • 45%highest: Bahamas, Bermuda, Cayman Islands

165

Importing countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 0% 2023
Algeria 5% 2023
Angola 0% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 8.7% 2% – 14% 2023 · HS 2017
Armenia 4% 2023
Aruba 12% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 0% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 5% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 4% 2021 · HS 2017
Belize 0% 2023
Benin 5% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 5% 2023 · HS 2017
Bosnia & Herzegovina 0% 2022
Botswana 0% 2023
Brazil 8.7% 2% – 14% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 5% 2023
Burundi 0% 2023
Cambodia 0% 2023 · HS 2017
Cameroon 10% 2023
Canada 0% 2023
Cape Verde 5% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 10% 2023
Chad 10% 2023
Chile 6% 2023 · HS 2017
China 6.5% 2023
Colombia 0% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 10% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 0% 2023
Côte d’Ivoire 5% 2023 · HS 2017
Cuba 10% 2023 · HS 2017
Dominica 0% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 0% 2023 · HS 2017
Egypt 5% 2019 · HS 2017
El Salvador 0% 2022
Equatorial Guinea 10% 2023
Eswatini 0% 2023
Ethiopia 5% 2021 · HS 2017
European Union (27 countries) 6.5% 2023
Fiji 5% 2023
French Polynesia 13% 2023
Gabon 10% 2023
Gambia 5% 2023
Georgia 0% 2022 · HS 2017
Ghana 5% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 0% 2023
Guinea 5% 2023
Guinea-Bissau 5% 2023
Guyana 5% 2023 · HS 2017
Haiti 0% 2020 · HS 2017
Honduras 0% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 7.5% 2023
Indonesia 0% 2023
Iran 5% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 0% 2023
Japan 1.4% 2023
Jordan 0% 2023
Kazakhstan 4% 2023
Kenya 0% 2023
Kiribati 20% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 4% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 0% 2020 · HS 2017
Lesotho 0% 2023
Liberia 5% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 0% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 5% 2023
Malawi 0% 2021 · HS 2017
Malaysia 0% 2023
Maldives 20% 2023
Mali 5% 2023
Mauritania 5% 2023 · HS 2017
Mauritius 0% 2023
Mexico 0% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 0% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 2.5% 2023
Myanmar (Burma) 1.5% 2023 · HS 2017
Namibia 0% 2023
Nauru 10% 2021 · HS 2017
Nepal 10% 2023
New Zealand 2.5% 0% – 5% 2023
Nicaragua 0% 2023
Niger 5% 2023
Nigeria 5% 2023
North Macedonia 5% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 0% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 0% 2023
Papua New Guinea 0% 2023
Paraguay 8.7% 2% – 14% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 3% 2023
Qatar 5% 2023
Russia 4% 2021 · HS 2017
Rwanda 0% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 5% 2023
Seychelles 0% 2023
Sierra Leone 5% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 5% 2023 · HS 2017
South Africa 0% 2023
South Korea 6.5% 2023
Sri Lanka 0% 2023
St Kitts & Nevis 0% 2023
St Lucia 0% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 0% 2023
Sudan 3% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 0% 2023
Syria 1% 2020 · HS 2012
Tajikistan 0% 2021 · HS 2012
Tanzania 0% 2023
Thailand 3% 2023
Togo 5% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 6.5% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 0% 2023
Ukraine 5% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 3% 0% – 6% 2023
United States 6.5% 2023
Uruguay 8.7% 2% – 14% 2023 · HS 2017
Uzbekistan 0% 2021 · HS 2017
Vanuatu 0% 2023
Venezuela 8.7% 2% – 14% 2023 · HS 2017
Vietnam 0% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 0% 2023
Zimbabwe 0.1% 2023

Tariff data years 2017–2023; rates may have changed since. · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
57411 Polyacetals
End use (BEC Rev. 5)
Intermediate goods · BEC 211210
CPC 2.1 product
34740 Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms
ISIC Rev. 4 activity
2013 Manufacture of plastics and synthetic rubber in primary forms

Earlier HS editions

HSCode
20173907.10unchanged
20123907.10unchanged
20073907.10unchanged
20023907.10unchanged
19963907.10unchanged
19923907.10unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

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.

  • 600015622 HMRC 18 June 2026 – 17 June 2029 · 3907 10 00 00

    Polydextrose, used in food industry as a thickener, sweetener, and also as a form dietary fibre as it is not digested or effectively by the body. It is a synthesised, non-naturally occurring polymer composed of glucose (dextrose) monomers, connected by glycosidic bonds. It is produced from…

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 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

  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. EU Anti-dumping · Applies from:

    Commission Implementing Regulation (EU) 2026/1063 of 12 May 2026 imposing a provisional anti-dumping duty on imports of PET Spunbond originating in the People’s Republic of China

    CELEX 32026R1063 · Source: eur-lex.europa.eu

Rule changes →

The UK Global Tariff has one tariff line for subheading 3907.10; the duty is duty-free.

Subheading 3907.10 is a single line in the EU Combined Nomenclature, where the duty is 6.5%.

173 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

Imports of polyacetals (POM), primary into the UK came to £21.5m between September 2025 and August 2026 (up 10% on the year before); Germany supplied 48%, followed by Netherlands.

In 2024, countries exported polyacetals (POM), primary worth US$3bn (+6.1% year on year).

The largest exporter was South Korea (US$426m), followed by Germany.

Products classified here

Questions and answers

What is the HS code for polyacetals, other polyethers and epoxide resins: polyacetals?

Polyacetals, other polyethers and epoxide resins: polyacetals fall under HS subheading 3907.10, part of heading 3907, in section VII of the Harmonized System.

What is the import duty on polyacetals, other polyethers and epoxide resins in the UK?

Under the UK Global Tariff, imports under 3907.10 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 polyacetals, other polyethers and epoxide resins in the EU?

Under the EU Combined Nomenclature, imports under 3907.10 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 polyacetals, other polyethers and epoxide resins?

South Korea, with US$426m in 2024 (16.2% of world exports).

Which countries can export polyacetals (POM), 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 Free applies. Pick a country above to see its rate.

Is there anti-dumping duty on polyacetals (POM), 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 polyacetals (POM), primary from?

In the 12 months to August 2026, the largest suppliers were Germany (48%), Netherlands (23%) and South Korea (9%), out of total imports of £21.5m.

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Typical products

Everyday names, not part of the legal text.