3907.30: Polyacetals, other polyethers and epoxide resins: epoxide resins

1. 3907 30 00 00 Epoxide resins
2. Epoxide resin, halogen-free, - containing by weight more than 2% phosphoros calculated on the solid content, chemically bound in the epoxide resin, - not containing any hydrolysable chloride or containing less than 300 ppm hydrolysable chloride, and - containing solvents for use in the manufacture of prepreg sheets or rolls of a kind used for the production of printed circuits
3. 3907 30 00 05 Products containing more than 35% by weight of epoxy resins, also known as epoxide resins or polyepoxides, which are polymers or prepolymers containing reactive epoxy groups, based on epichlorohydrin (‘ech’) and an aliphatic or aromatic alcoholic component (such as bpa), in solid, semi-solid or liquid forms, having all types of grade, purity, molecule weight or molecular structure, whether or not containing modifiers, curing agents, or additives, so long as the curing agents have not chemically reacted so as to cure the epoxy resin or convert it into a different product no longer containing epoxy groups 6%
4. 3907 30 00 08 Other 6%
5. Epoxide resin - containing by weight 21% or more of brome, - not containing any hydrolysable chloride or containing less than 500 ppm hydrolysable chloride, and - containing solvents
6. 3907 30 00 20 Products containing more than 35% by weight of epoxy resins, also known as epoxide resins or polyepoxides, which are polymers or prepolymers containing reactive epoxy groups, based on epichlorohydrin (‘ech’) and an aliphatic or aromatic alcoholic component (such as bpa), in solid, semi-solid or liquid forms, having all types of grade, purity, molecule weight or molecular structure, whether or not containing modifiers, curing agents, or additives, so long as the curing agents have not chemically reacted so as to cure the epoxy resin or convert it into a different product no longer containing epoxy groups 6%
7. 3907 30 00 23 Other 6%
8. 3907 30 00 40 Epoxide resin, containing by weight 70% or more of silicon dioxide, for the encapsulation of goods of headings 8504, 8533, 8535, 8536, 8541, 8542 or 8548 6%
9. 3907 30 00 70 Preparation of epoxy resin (cas rn 29690-82-2) and phenolic resin (cas rn 9003-35-4) containing by weight: - 65% or more but not more than 75% of silicon dioxide (cas rn 60676-86-0), and - none or not more than 0.5% of carbon black (cas rn 1333-86-4) 6%
10. Other
11. 3907 30 00 80 Products containing more than 35% by weight of epoxy resins, also known as epoxide resins or polyepoxides, which are polymers or prepolymers containing reactive epoxy groups, based on epichlorohydrin (‘ech’) and an aliphatic or aromatic alcoholic component (such as bpa), in solid, semi-solid or liquid forms, having all types of grade, purity, molecule weight or molecular structure, whether or not containing modifiers, curing agents, or additives, so long as the curing agents have not chemically reacted so as to cure the epoxy resin or convert it into a different product no longer containing epoxy groups 6%
12. 3907 30 00 85 Other Free

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Preferential rates by country

UK: imports by month

last 12 months£171.1m+5.5% · previous 12 months

Average import price£4.76 per kg

Main suppliers, last 12 months

Country	Value	Share	Change
Switzerland	£46.7m	27.3%	+29.5%
Germany	£37.6m	22%	+1.7%
Taiwan	£19.3m	11.3%	-4.8%
United States	£15m	8.8%	+21.9%
South Korea	£11.7m	6.8%	-2.1%
Netherlands	£11.4m	6.6%	-32.4%
Italy	£4.9m	2.9%	-18.3%
Poland	£4.4m	2.6%	+276.1%

Same subheading in other tariffs

EU 6.5% Third-country duty 1 tariff line Türkiye 6.5% Third-country duty 1 tariff line USA 6.1% General (MFN) 1 tariff line Canada Free Third-country duty 2 tariff lines Mexico 5% – 6% Third-country duty 3 tariff lines · average 5.7% Brazil 12.6% Third-country duty 5 tariff lines Argentina 12.6% Third-country duty 7 tariff lines Peru Free Third-country duty 2 tariff lines New Zealand Free – 5% Third-country duty 3 tariff lines · average 3.3% Japan 3.1% Third-country duty 2 tariff lines Taiwan 4% Third-country duty 3 tariff lines GCC 5% Third-country duty 1 tariff line Switzerland Free Third-country duty 1 tariff line Norway Free Third-country duty 1 tariff line North Macedonia 3% Third-country duty 1 tariff line Nigeria 5% Third-country duty 1 tariff line

World trade in 2024

Top exporters

Rank	Country	Value	Share
1	Germany	US$881m	13.4%
2	South Korea	US$851m	12.9%
3	United States	US$761m	11.6%
4	Japan	US$694m	10.5%
5	China	US$609m	9.2%
6	Taiwan	US$528m	8%
7	Switzerland	US$300m	4.6%
8	Netherlands	US$241m	3.7%
9	Singapore	US$217m	3.3%
10	Thailand	US$202m	3.1%

Top importers

Rank	Country	Value	Share
1	China	US$798m	12.1%
2	United States	US$555m	8.4%
3	Germany	US$454m	6.9%
4	Mexico	US$355m	5.4%
5	South Korea	US$270m	4.1%
6	India	US$232m	3.5%
7	United Kingdom	US$217m	3.3%
8	Italy	US$191m	2.9%
9	Türkiye	US$190m	2.9%
10	Malaysia	US$183m	2.8%

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
• 57number of duty-free countries (MFN)
• 45%highest: Bahamas, Bermuda, Cayman Islands

165

Importing country	MFN duty	lines from – to	data year
Afghanistan	1%		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	14%		2023 · HS 2017
Armenia	2%	0% – 4%	2023
Aruba	12%		2021 · HS 2012
Australia	5%		2023
Azerbaijan	5%		2023 · HS 2017
Bahamas	45%		2022
Bahrain	5%		2023
Bangladesh	5%		2023 · HS 2017
Barbados	5%		2022 · HS 2017
Belarus	2%	0% – 4%	2021 · HS 2017
Belize	0%		2023
Benin	5%		2023
Bermuda	25%		2023
Bhutan	10%		2022
Bolivia	10%		2023 · HS 2017
Bosnia & Herzegovina	10%		2022
Botswana	0%		2023
Brazil	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	3.3%	0% – 10%	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	3.5%		2020 · HS 2017
Honduras	0%		2023
Hong Kong SAR China	0%		2023
Iceland	0%		2023
India	7.5%		2023
Indonesia	5%		2023
Iran	13%	5% – 20%	2020 · HS 2017
Israel	0%		2022 · HS 2017
Jamaica	0%		2023
Japan	1.6%		2023
Jordan	0%		2023
Kazakhstan	4%		2023
Kenya	0%		2023
Kiribati	20%		2023 · HS 2002
Kuwait	5%		2023
Kyrgyzstan	2%	0% – 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	10%	0% – 20%	2023
Mali	5%		2023
Mauritania	5%		2023 · HS 2017
Mauritius	0%		2023
Mexico	5.5%	5% – 6%	2023 · HS 2017
Micronesia	4%		2021 · HS 2017
Moldova	5%		2023 · HS 2017
Mongolia	5%		2023
Montserrat	0%		2023 · HS 2017
Morocco	10%	2.5% – 18%	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	3%		2023
Norway	0%		2023
Oman	5%		2023
Pakistan	11%		2023
Palau	3%		2023 · HS 2012
Palestinian Territories	0%		2017 · HS 2017
Panama	0%		2023
Papua New Guinea	0%		2023
Paraguay	14%		2023 · HS 2017
Peru	0%		2023 · HS 2017
Philippines	4%	1% – 10%	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	6.5%		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	3.7%	3% – 5%	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	0%		2023 · HS 2017
United Arab Emirates	5%		2023
United Kingdom	5%	0% – 6%	2023
United States	6.1%		2023
Uruguay	14%		2023 · HS 2017
Uzbekistan	0%		2021 · HS 2017
Vanuatu	0%		2023
Venezuela	14%		2023 · HS 2017
Vietnam	1%	0% – 3%	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

5742 Epoxide resins

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

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 8

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. Tariff change 5 August 2026

   UK Trade Tariff: measure changes on 64 commodity codes

   Trade Tariff changes 2026-08-05 · Source: trade-tariff.service.gov.uk

2. Anti-dumping 28 July 2026

   Certain Monomers and Oligomers From the Republic of Korea: Antidumping Duty Order

   FR Doc. 2026-15220 · 91 FR 47214 · Source: federalregister.gov

3. Import and export controls 20 July 2026

   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

4. Anti-dumping 27 May 2026

   Certain Monomers and Oligomers from the Republic of Korea: Final Affirmative Determination of Sales at Less Than Fair Value and Final Affirmative Determination of Critical Circumstances

   FR Doc. 2026-10520 · 91 FR 31415 · Source: federalregister.gov

5. Anti-dumping 13 May 2026 · Applies from: 14 May 2026

   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

6. Tariff change 17 March 2026

   Autonomous Suspension under Authorised Use on Offshore Wind Turbines. Stop Press – 17 March 2026

   Trade Tariff news 5311 · Source: trade-tariff.service.gov.uk

7. Anti-dumping 11 March 2026

   Certain Monomers and Oligomers From Taiwan: Antidumping Duty Order and Countervailing Duty Order

   FR Doc. 2026-04766 · 91 FR 11951 · Source: federalregister.gov

8. Anti-dumping 6 February 2026

   Certain Monomers and Oligomers From the Republic of Korea: Amended Preliminary Affirmative Determination of Sales at Less Than Fair Value

   FR Doc. 2026-02429 · 91 FR 5429 · Source: federalregister.gov

Rule changes →

Products classified here

• epoxy resins
• epoxide resins

Questions and answers

Typical products

• epoxide resins
• epoxy resins

Everyday names, not part of the legal text.