Subheading · Chapter 39 · Heading 3907

3907.50

3907.50: Polyacetals, other polyethers and epoxide resins: alkyd resins

Official description Alkyd resins

Subheading 3907.50 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 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 50 00 00 Alkyd resins 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 2

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 833
    Documents
    • 9018
  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Applies to goods from
    all countries
    Legal act
    2020 No. 1431
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)

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)—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£25.5m-7.9% · previous 12 months
Average import price£2.09 per kg
Jan 2024: £2.2mFeb 2024: £2.6mMar 2024: £3mApr 2024: £2.7mMay 2024: £2.4mJun 2024: £3.1mJul 2024: £2.7mAug 2024: £2.4mSept 2024: £1.9mOct 2024: £2.9mNov 2024: £2mDec 2024: £1.8mJan 2025: £2mFeb 2025: £2.4mMar 2025: £2.3mApr 2025: £2.4mMay 2025: £2.5mJun 2025: £2.6mJul 2025: £2.9mAug 2025: £2.2mSept 2025: £1.7mOct 2025: £2.2mNov 2025: £1.6mDec 2025: £1.7mJan 2026: £2.1mFeb 2026: £2.2mMar 2026: £2.8mApr 2026: £2.2mMay 2026: £2.3mJun 2026: £2.5mJul 2026: £2.3mAug 2026: £1.9m 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 £6.8m 26.6% +1.5%
Netherlands £6m 23.4% -13%
Poland £5.6m 22% -11.9%
France £1.3m 4.9% +10.8%
Spain £1.2m 4.6% -17.7%
Estonia £1m 4% -21%
Italy £897k 3.5% +10%
Austria £871k 3.4% -35%

Same subheading in other tariffs

World trade in 2024

3907.50 · US$957m

Trade value (US$) no reported trade < US$500kUS$500k+US$10m+US$29m+> US$57m

Exports: 110
  1. Germany: US$112m
  2. Netherlands: US$70m
  3. Egypt: US$59m
  4. Italy: US$57m
  5. Türkiye: US$47m
  6. United States: US$47m
  7. China: US$35m
  8. Malaysia: US$32m
  9. Spain: US$29m
  10. Mexico: US$29m
  11. Dominican Republic: US$29m
  12. Belgium: US$26m
  13. Taiwan: US$26m
  14. Poland: US$25m
  15. Austria: US$25m
  16. Thailand: US$24m
  17. Tunisia: US$21m
  18. Indonesia: US$21m
  19. United Arab Emirates: US$17m
  20. Czechia: US$14m
  21. Bulgaria: US$13m
  22. United Kingdom: US$12m
  23. India: US$12m
  24. France: US$12m
  25. Portugal: US$11m
  26. Iran: US$11m
  27. South Korea: US$10m
  28. Slovenia: US$10m
  29. Colombia: US$10m
  30. Brazil: US$10m
  31. Saudi Arabia: US$9m
  32. Japan: US$9m
  33. Estonia: US$9m
  34. South Africa: US$8m
  35. Serbia: US$8m
  36. Kenya: US$7m
  37. Belarus: US$7m
  38. Australia: US$6m
  39. Argentina: US$5m
  40. Croatia: US$5m
  41. Canada: US$4m
  42. Switzerland: US$4m
  43. Romania: US$3m
  44. Denmark: US$3m
  45. Greece: US$2m
  46. Slovakia: US$2m
  47. Kuwait: US$1m
  48. Russia: US$1m
  49. Latvia: US$1m
  50. Sweden: US$1m
  51. Singapore: US$916k
  52. Mozambique: US$739k
  53. Ecuador: US$539k
  54. Vietnam: US$500k
  55. Jordan: US$497k
  56. Myanmar (Burma): US$490k
  57. Bolivia: US$464k
  58. Norway: US$440k
  59. Lithuania: US$389k
  60. Hong Kong SAR China: US$346k

Top exporters

RankCountryValueShare
1 Germany US$112m 11.7%
2 Netherlands US$70m 7.3%
3 Egypt US$59m 6.2%
4 Italy US$57m 6%
5 Türkiye US$47m 4.9%
6 United States US$47m 4.9%
7 China US$35m 3.7%
8 Malaysia US$32m 3.3%
9 Spain US$29m 3%
10 Mexico US$29m 3%

Top importers

RankCountryValueShare
1 United States US$104m 10.8%
2 Vietnam US$63m 6.6%
3 Germany US$49m 5.1%
4 France US$40m 4.2%
5 United Kingdom US$37m 3.9%
6 Spain US$34m 3.5%
7 Netherlands US$34m 3.5%
8 Canada US$33m 3.4%
9 Russia US$32m 3.3%
10 Belgium US$22m 2.3%

The UK Global Tariff has one tariff line for subheading 3907.50; the duty is 6%.

Subheading 3907.50 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 £25.5m between September 2025 and August 2026 (down 8% on the year before); Germany supplied 27%, followed by Netherlands.

In 2024, countries exported these goods worth US$957m (−4.2% year on year).

The largest exporter was Germany (US$112m), followed by the Netherlands.

Products classified here

Questions and answers

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

Polyacetals, other polyethers and epoxide resins: alkyd resins fall under HS subheading 3907.50, 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 3907.50 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 3907.50 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?

Germany, with US$112m in 2024 (11.7% 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 Germany (27%), Netherlands (23%) and Poland (22%), out of total imports of £25.5m.