Subheading · Chapter 39 · Heading 3907

3907.21

3907.21: Polyacetals, other polyethers and epoxide resins: other polyethers, bis(polyoxyethylene) methylphosphonate

Official description Bis(polyoxyethylene) methylphosphonate

Subheading 3907.21 belongs to heading 3907 (polyacetals, other polyethers and epoxide resins, in primary forms) in chapter 39.

What you pay

Importing into UK

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

Rates by national line · UK Global Tariff

UK lines →
  1. 3907 21 00 00 Bis(polyoxyethylene) methylphosphonate 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 1

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 833
    Documents
    • 9018

Import requirements 3

  • 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 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)—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
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£908k+33.7% · previous 12 months
Average import price£1.50 per kg
Jan 2024: £122kFeb 2024: £276kMar 2024: £210kApr 2024: £43kMay 2024: £28kJun 2024: £78kJul 2024: £22kAug 2024: £113kSept 2024: £39kOct 2024: £65kNov 2024: £118kDec 2024: £43kJan 2025: £73kFeb 2025: £29kMar 2025: £33kApr 2025: £97kMay 2025: £51kJun 2025: £3kJul 2025: £87kAug 2025: £41kSept 2025: £66kOct 2025: £13kNov 2025: £65kDec 2025: £59kJan 2026: £231kFeb 2026: £149kMar 2026: £110kApr 2026: £85kMay 2026: £16kJun 2026: £73kJul 2026: £29kAug 2026: £11k 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
Singapore £229k 25.2% -23.1%
Germany £181k 19.9% +30.6%
Saudi Arabia £157k 17.2% —
Ireland £113k 12.5% +17.6%
Italy £68k 7.5% —
India £64k 7.1% —
United States £25k 2.8% +21%
United Kingdom £24k 2.7% +3,441.4%

Same subheading in other tariffs

World trade in 2024

3907.21 · US$125m

Trade value (US$) no reported trade < US$148kUS$148k+US$1m+US$4m+> US$16m

Exports: 69
  1. United States: US$21m
  2. Germany: US$18m
  3. China: US$16m
  4. Belgium: US$13m
  5. Netherlands: US$12m
  6. Spain: US$8m
  7. Japan: US$4m
  8. Poland: US$4m
  9. South Korea: US$4m
  10. Russia: US$4m
  11. France: US$2m
  12. Italy: US$2m
  13. Romania: US$2m
  14. Singapore: US$2m
  15. Taiwan: US$2m
  16. United Arab Emirates: US$1m
  17. Hungary: US$1m
  18. Türkiye: US$988k
  19. United Kingdom: US$979k
  20. Saudi Arabia: US$716k
  21. Switzerland: US$683k
  22. Canada: US$650k
  23. Austria: US$604k
  24. Denmark: US$444k
  25. India: US$387k
  26. Malta: US$381k
  27. Hong Kong SAR China: US$283k
  28. South Africa: US$267k
  29. Sweden: US$207k
  30. Ireland: US$192k
  31. Malaysia: US$187k
  32. Israel: US$187k
  33. Luxembourg: US$184k
  34. Portugal: US$148k
  35. Australia: US$144k
  36. Thailand: US$129k
  37. Kuwait: US$96k
  38. Brazil: US$96k
  39. Slovenia: US$95k
  40. Estonia: US$80k
  41. Morocco: US$75k
  42. Norway: US$67k
  43. Peru: US$50k
  44. Oman: US$45k
  45. Lebanon: US$44k
  46. Czechia: US$41k
  47. Lithuania: US$38k
  48. Mexico: US$28k
  49. Kazakhstan: US$27k
  50. Greece: US$22k
  51. Croatia: US$19k
  52. Latvia: US$14k
  53. El Salvador: US$13k
  54. Finland: US$12k
  55. New Zealand: US$11k
  56. Honduras: US$10k
  57. Bangladesh: US$8k
  58. Slovakia: US$7k
  59. Indonesia: US$6k
  60. Colombia: US$6k

Top exporters

RankCountryValueShare
1 United States US$21m 16.5%
2 Germany US$18m 14.1%
3 China US$16m 12.4%
4 Belgium US$13m 10.5%
5 Netherlands US$12m 9.3%
6 Spain US$8m 6.2%
7 Japan US$4m 3.5%
8 Poland US$4m 3.5%
9 South Korea US$4m 3.4%
10 Russia US$4m 3.2%

Top importers

RankCountryValueShare
1 Mexico US$16m 12.6%
2 France US$10m 8%
3 Netherlands US$7m 5.7%
4 Slovenia US$6m 4.5%
5 Sweden US$5m 4.3%
6 Belgium US$5m 4.1%
7 Canada US$5m 4%
8 Italy US$5m 3.7%
9 Germany US$5m 3.6%
10 Finland US$4m 3.2%

Import duty on this product around the world 93

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.

  • 3%median duty
  • 37number of duty-free countries (MFN)
  • 45%highest: Bahamas, Bermuda, Maldives

93

Importing countryMFN dutylines from – todata year
Albania 2% 2023
Algeria 5% 2023
Armenia 2% 0% – 4% 2023
Australia 5% 2023
Bahamas 45% 2022
Bahrain 5% 2023
Belize 0% 2023
Benin 5% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bosnia & Herzegovina 0% 2022
Botswana 0% 2023
Burkina Faso 5% 2023
Burundi 0% 2023
Cameroon 10% 2023
Canada 0% 2023
Central African Republic 10% 2023
Chad 10% 2023
China 6.5% 2023
Congo - Brazzaville 10% 2023
Costa Rica 0% 2023
Dominican Republic 0% 2023
El Salvador 0% 2022
Equatorial Guinea 10% 2023
Eswatini 0% 2023
European Union (27 countries) 6.5% 2023
Fiji 5% 2023
French Polynesia 13% 2023
Gabon 10% 2023
Gambia 5% 2023
Ghana 5% 2023
Guatemala 0% 2023
Guinea 5% 2023
Guinea-Bissau 5% 2023
Honduras 0% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 7.5% 2023
Indonesia 5% 2023
Jamaica 0% 2023
Japan 2.8% 2023
Jordan 0% 2023
Kazakhstan 2% 0% – 4% 2023
Kenya 0% 2023
Kuwait 5% 2023
Lesotho 0% 2023
Liberia 5% 2023
Macao SAR China 0% 2023
Madagascar 5% 2023
Malaysia 0% 2023
Maldives 20% 2023
Mali 5% 2023
Mauritius 0% 2023
Mongolia 5% 2023
Morocco 2.5% 2023
Mozambique 2.5% 2023
Namibia 0% 2023
Nepal 10% 2023
New Zealand 2.5% 0% – 5% 2023
Nicaragua 0% 2023
Niger 5% 2023
Nigeria 5% 2023
North Macedonia 3% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 0% 2023
Panama 0% 2023
Papua New Guinea 0% 2023
Philippines 3% 2023
Qatar 5% 2023
Rwanda 0% 2023
Saudi Arabia 6.5% 2023
Senegal 5% 2023
Seychelles 0% 2023
Sierra Leone 5% 2023
South Africa 0% 2023
South Korea 6.5% 2023
Sri Lanka 0% 2023
St Kitts & Nevis 0% 2023
St Vincent & the Grenadines 0% 2023
Switzerland 0.6%* 2023
Tanzania 0% 2023
Thailand 3% 2023
Togo 5% 2023
Türkiye 6.5% 2023
Uganda 0% 2023
United Arab Emirates 5% 2023
United Kingdom 6% 2023
United States 6.5% 2023
Vanuatu 0% 2023
Vietnam 0% 2023
Zambia 0% 2023
Zimbabwe 0.1% 2023

Tariff data years 2022–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · 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
57419 Other polyethers
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
20173907.20changed
20123907.20changed
20073907.20changed
20023907.20changed
19963907.20changed
19923907.20changed

Correspondence tables of the United Nations Statistics Division (UNSD)

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. 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

  3. GB Sanctions · Applies from:

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

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

  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 →

Code history

Since 2022; before, these goods were classified under 3907.20.

The UK Global Tariff has one tariff line for subheading 3907.21; the duty is 6%.

Subheading 3907.21 is a single line in the EU Combined Nomenclature, where the duty is 6.5%.

174 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 6%.

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

Imports of these goods into the UK came to £908k between September 2025 and August 2026 (up 34% on the year before); Singapore supplied 25%, followed by Germany.

In 2024, countries exported these goods worth US$125m (−30.4% year on year).

The largest exporter was the United States (US$21m), followed by Germany.

Questions and answers

What is the HS code for polyacetals, other polyethers and epoxide resins: other polyethers, bis(polyoxyethylene) methylphosphonate?

Polyacetals, other polyethers and epoxide resins: other polyethers, bis(polyoxyethylene) methylphosphonate fall under HS subheading 3907.21, 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 3907.21 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 polyacetals, other polyethers and epoxide resins in the EU?

Under the EU Combined Nomenclature, imports under 3907.21 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?

The United States, with US$21m in 2024 (16.5% of world exports).

Which countries can export these goods 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 these goods?

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 these goods from?

In the 12 months to August 2026, the largest suppliers were Singapore (25%), Germany (20%) and Saudi Arabia (17%), out of total imports of £908k.

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