Subheading · Chapter 39 · Heading 3907
3907.40: Polyacetals, other polyethers and epoxide resins: polycarbonates
Polycarbonate, primary
Official description Polycarbonates
3907.40 is the HS subheading for polycarbonate, primary, under heading 3907 in chapter 39.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3907 40 00 00 Polycarbonates 6%
- 3907 40 00 25 Polymer blend of polycarbonate and poly(methyl methacrylate) with a polycarbonate content of 98.5% or more, in the form of pellets or granules, with a luminous transmittance of 88.5% or more, measured using a test sample with a thickness of 4 mm at a wavelength of λ = 400 nm (according to iso 13468-2) 6%
- 3907 40 00 35 Α-phenoxycarbonyl-ω-phenoxypoly[oxy(2.6-dibromo-1.4-phenylene) isopropylidene(3.5-dibromo-1.4-phenylene)oxycarbonyl] (cas rn 94334-64-2) 6%
- 3907 40 00 45 Α-(2.4,6-tribromophenyl)-ω-(2.4,6-tribromophenoxy)poly[oxy(2.6-dibromo-1.4-phenylene)isopropylidene(3.5-dibromo-1.4-phenylene)oxycarbonyl] (cas rn 71342-77-3) 6%
- 3907 40 00 90 Other 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 4
- 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
- Tariff lines
- on 3 of 4 lines
- 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 2026
- Legal act
- 2020 No. 1435
- Documents
- 9Y12
- Tariff lines
- on 1 of 4 lines
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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 6% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 moreAntigua & 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 moreAnguilla, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 South Korea | £26m | 21% | +22.1% |
 Germany | £24.1m | 19.5% | -8.2% |
 China | £19.1m | 15.4% | +86.4% |
 Spain | £11.5m | 9.3% | -33.3% |
 Netherlands | £11m | 8.9% | +1.9% |
 Belgium | £10.5m | 8.5% | -49.2% |
 Italy | £8.6m | 6.9% | -24.3% |
 Israel | £3.8m | 3.1% | -5.7% |
Same subheading in other tariffs
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$817.6kUS$817.6k+US$18.4m+US$354.3m+> US$1bn
Exports: 111
- South Korea: US$1.5bn
- China: US$1.2bn
- Germany: US$1.1bn
- United States: US$1bn
- Thailand: US$962.6m
- Netherlands: US$650.2m
- Taiwan: US$608m
- Japan: US$566.9m
- Belgium: US$476.1m
- Spain: US$416.2m
- Saudi Arabia: US$354.3m
- Italy: US$304.2m
- Singapore: US$142.7m
- Malaysia: US$122.8m
- Hungary: US$108.5m
- Poland: US$72.6m
- Canada: US$66.9m
- Mexico: US$53.4m
- Hong Kong SAR China: US$34m
- Czechia: US$33.6m
- Slovakia: US$32.2m
- Vietnam: US$30.2m
- Israel: US$28.4m
- France: US$24.9m
- Sweden: US$24.9m
- Austria: US$19m
- Slovenia: US$18.7m
- United Kingdom: US$18.4m
- Indonesia: US$18.1m
- Switzerland: US$14.5m
- Russia: US$11.4m
- Türkiye: US$10.5m
- Romania: US$8.6m
- United Arab Emirates: US$6.4m
- India: US$5.3m
- Brazil: US$5.1m
- Latvia: US$4.4m
- Lithuania: US$4.4m
- Denmark: US$4m
- Ireland: US$3.7m
- Philippines: US$3.5m
- Portugal: US$3.1m
- Bulgaria: US$2.5m
- Estonia: US$2.4m
- Finland: US$2.3m
- Uzbekistan: US$1.8m
- Jordan: US$1.4m
- Greece: US$1.4m
- Morocco: US$1.3m
- New Zealand: US$1.2m
- Dominican Republic: US$908.6k
- Malta: US$903.4k
- Luxembourg: US$840.7k
- Costa Rica: US$825.8k
- Serbia: US$817.6k
- Australia: US$812.1k
- Oman: US$739.5k
- El Salvador: US$710k
- Pakistan: US$697k
- Belize: US$629.7k
Trade value (US$) no reported trade < US$1.4mUS$1.4m+US$28m+US$173.3m+> US$448.4m
Imports: 166
- China: US$1.9bn
- Mexico: US$790m
- India: US$634m
- Vietnam: US$501.8m
- Germany: US$448.4m
- United States: US$422.4m
- Italy: US$404.1m
- Malaysia: US$285.4m
- Taiwan: US$247.6m
- Poland: US$242.1m
- Czechia: US$236.3m
- South Korea: US$197.8m
- Slovakia: US$193.9m
- Türkiye: US$186.4m
- Hong Kong SAR China: US$181.9m
- Singapore: US$174.1m
- United Kingdom: US$173.3m
- Japan: US$168m
- Canada: US$163.6m
- Netherlands: US$162.9m
- France: US$161.1m
- Spain: US$161.1m
- Indonesia: US$156.9m
- Hungary: US$146m
- Thailand: US$138.1m
- Belgium: US$133.9m
- Brazil: US$131.7m
- Israel: US$106.4m
- Romania: US$105.2m
- Sweden: US$101.1m
- Austria: US$81.3m
- Philippines: US$72.9m
- Morocco: US$71m
- Switzerland: US$61m
- Portugal: US$60.6m
- Slovenia: US$57.5m
- Egypt: US$55.9m
- United Arab Emirates: US$46m
- Ireland: US$38.6m
- Saudi Arabia: US$32.4m
- Bulgaria: US$32m
- Russia: US$28m
- Argentina: US$26.1m
- Finland: US$25.8m
- Chile: US$24.5m
- South Africa: US$20.2m
- Denmark: US$19.3m
- Serbia: US$17.9m
- Cambodia: US$17.3m
- Tunisia: US$17.1m
- Costa Rica: US$16.9m
- Colombia: US$16m
- Latvia: US$15.8m
- Australia: US$15.5m
- Jordan: US$13.1m
- Uzbekistan: US$12.3m
- Peru: US$12.1m
- Pakistan: US$11.8m
- Estonia: US$11.2m
- Lithuania: US$11m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | South Korea | US$1.5bn | 15.3% |
| 2 | China | US$1.2bn | 11.4% |
| 3 | Germany | US$1.1bn | 10.6% |
| 4 |  United States | US$1bn | 10.1% |
| 5 |  Thailand | US$962.6m | 9.6% |
| 6 | Netherlands | US$650.2m | 6.5% |
| 7 |  Taiwan | US$608m | 6% |
| 8 |  Japan | US$566.9m | 5.6% |
| 9 | Belgium | US$476.1m | 4.7% |
| 10 | Spain | US$416.2m | 4.1% |
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.
- N271893 U.S. CBP
The tariff classification of Duranol T5651 from Japan
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.
-
Quota · Applies from: CELEX 32026R1465 · Source: eur-lex.europa.eu
- Sanctions · Applies from:
The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026
S.I. 2026/543 · Source: legislation.gov.uk
- Anti-dumping · Applies from:
CELEX 32026R1063 · Source: eur-lex.europa.eu
In the UK Global Tariff, subheading 3907.40 covers 4 tariff lines and the duty is 6%.
The EU Combined Nomenclature has one tariff line for subheading 3907.40; the duty is 6.5%.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard 6%; 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 polycarbonate, primary worth £123.9m (down 6% on the year before), at an average of £2.00 per kg; South Korea supplied 21%, followed by Germany.
World trade in polycarbonate, primary reached US$10.1bn in 2024, down 0.8% on 2023.
South Korea was the largest exporter with 15.3% of the total, ahead of China.
Products classified here
Questions and answers
What is the HS code for polyacetals, other polyethers and epoxide resins: polycarbonates?
Polyacetals, other polyethers and epoxide resins: polycarbonates fall under HS subheading 3907.40, 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 3907.40 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 3907.40 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$1.5bn in 2024 (15.3% of world exports).
Which countries can export polycarbonate, 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 6% applies. Pick a country above to see its rate.
Is there anti-dumping duty on polycarbonate, 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 polycarbonate, primary from?
In the 12 months to August 2026, the largest suppliers were South Korea (21%), Germany (20%) and China (15%), out of total imports of £123.9m.
Typical products
Everyday names, not part of the legal text.