Subheading · Chapter 39 · Heading 3907
3907.61: Having a viscosity number of 78 ml/g or higher
PET resin, viscosity 78 ml/g or more
3907.61 is the HS subheading for PET resin, viscosity 78 ml/g or more, under heading 3907 in chapter 39.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3907 61 00 00 Having a viscosity number of 78 ml/g or higher 6%
- 3907 61 00 20 Copolymer of poly(ethylene terephthalate) and cyclohexane dimethanol, containing more than 10% by weight of cyclohexane dimethanol 6%
- 3907 61 00 80 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 2
- Countervailing dutyDefinitive countervailing duty 13.8%
- Applies to goods from
- India
- In force
- until 31 July 2029
- Legal act
- Statutory Instruments 2019 No. 450
Rates for named exporters (5)
Company Rate Reliance Industries Limited A181 4% with D008, otherwise 13.8% Pearl Engineering Polymers Ltd. A182 13.8% with D008, otherwise 13.8% Senpet Ltd A183 4.43% with D008, otherwise 13.8% Futura Polyesters Ltd A184 0% with D008, otherwise 13.8% IVL Dhunseri Petrochem Industries Private Limited C380 2.3% with D008, otherwise 13.8% - Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 833
- Documents
- 9018
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 |
|---|---|---|---|
 Lithuania | £35.7m | 17.1% | -28.1% |
 Netherlands | £32.1m | 15.3% | -4.7% |
 France | £28.9m | 13.8% | -2.7% |
 China | £24.3m | 11.6% | +186.1% |
 Belgium | £15.9m | 7.6% | -33% |
 Vietnam | £13.8m | 6.6% | +19.2% |
 Germany | £13.3m | 6.4% | -42.8% |
 Türkiye | £9.8m | 4.7% | -29.2% |
Same subheading in other tariffs
EU 6.5% Third-country duty 1 tariff line Türkiye 6.5% Third-country duty 1 tariff line 
USA 6.5% General (MFN) 1 tariff line 
Canada Free Third-country duty 1 tariff line 
Mexico 35% Third-country duty 1 tariff line 
Brazil 20% Third-country duty 1 tariff line 
Argentina 6% Third-country duty 4 tariff lines 
Peru Free Third-country duty 2 tariff lines 
New Zealand Free – 5% Third-country duty 2 tariff lines · average 2.5% 
Japan 3.1% Third-country duty 1 tariff line 
Taiwan 2.5% Third-country duty 2 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 Free Third-country duty 1 tariff line 
Nigeria 5% Third-country duty 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$6mUS$6m+US$37m+US$324m+> US$591m
Exports: 116
- China: US$5bn
- Taiwan: US$1bn
- Vietnam: US$819m
- Lithuania: US$591m
- Türkiye: US$505m
- South Korea: US$418m
- Germany: US$398m
- Thailand: US$387m
- Netherlands: US$369m
- Spain: US$357m
- Egypt: US$324m
- India: US$324m
- Mexico: US$317m
- Oman: US$228m
- Belgium: US$199m
- Malaysia: US$172m
- Poland: US$154m
- Pakistan: US$153m
- Indonesia: US$115m
- Brazil: US$111m
- France: US$103m
- Canada: US$97m
- United States: US$89m
- Saudi Arabia: US$88m
- Japan: US$55m
- Bulgaria: US$43m
- Honduras: US$43m
- Ecuador: US$40m
- Switzerland: US$37m
- Austria: US$36m
- Latvia: US$35m
- Peru: US$32m
- Portugal: US$29m
- Bangladesh: US$27m
- Italy: US$21m
- United Kingdom: US$20m
- Argentina: US$19m
- Norway: US$19m
- Romania: US$15m
- Nigeria: US$15m
- Philippines: US$14m
- South Africa: US$14m
- Colombia: US$13m
- Guatemala: US$12m
- Sweden: US$12m
- Slovakia: US$11m
- Luxembourg: US$11m
- Morocco: US$10m
- Greece: US$10m
- Croatia: US$8m
- Ireland: US$8m
- Algeria: US$8m
- Tanzania: US$8m
- Myanmar (Burma): US$8m
- Czechia: US$8m
- United Arab Emirates: US$7m
- Australia: US$7m
- Kazakhstan: US$6m
- Uganda: US$4m
- Slovenia: US$4m
Trade value (US$) no reported trade < US$24mUS$24m+US$103m+US$185m+> US$318m
Imports: 172
- United States: US$1bn
- Japan: US$890m
- Italy: US$573m
- France: US$435m
- Poland: US$358m
- Algeria: US$318m
- Vietnam: US$300m
- Russia: US$298m
- Germany: US$285m
- United Arab Emirates: US$279m
- Indonesia: US$268m
- India: US$241m
- United Kingdom: US$225m
- Mexico: US$223m
- Belgium: US$218m
- South Korea: US$201m
- Philippines: US$193m
- Colombia: US$185m
- Portugal: US$181m
- Ukraine: US$175m
- Saudi Arabia: US$174m
- Netherlands: US$172m
- Nigeria: US$170m
- Peru: US$167m
- Czechia: US$157m
- Romania: US$154m
- El Salvador: US$154m
- Bulgaria: US$150m
- Iraq: US$144m
- Malaysia: US$138m
- Spain: US$135m
- Kenya: US$131m
- Brazil: US$129m
- Tanzania: US$123m
- Luxembourg: US$121m
- Morocco: US$120m
- Uruguay: US$119m
- Argentina: US$119m
- Uzbekistan: US$110m
- Uganda: US$109m
- Türkiye: US$109m
- Taiwan: US$107m
- Ghana: US$103m
- Canada: US$102m
- Chile: US$98m
- Egypt: US$95m
- Greece: US$93m
- China: US$90m
- Israel: US$86m
- Hungary: US$84m
- Austria: US$84m
- Bangladesh: US$83m
- Dominican Republic: US$71m
- Guatemala: US$70m
- Lithuania: US$69m
- Kazakhstan: US$68m
- Mozambique: US$67m
- Venezuela: US$66m
- Thailand: US$66m
- Australia: US$65m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$5bn | 38.9% |
| 2 | Taiwan | US$1bn | 7.6% |
| 3 | Vietnam | US$819m | 6.2% |
| 4 | Lithuania | US$591m | 4.5% |
| 5 | Türkiye | US$505m | 3.8% |
| 6 |  South Korea | US$418m | 3.2% |
| 7 | Germany | US$398m | 3% |
| 8 |  Thailand | US$387m | 2.9% |
| 9 | Netherlands | US$369m | 2.8% |
| 10 |  Spain | US$357m | 2.7% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$1bn | 10.5% |
| 2 | Japan | US$890m | 6.8% |
| 3 |  Italy | US$573m | 4.4% |
| 4 | France | US$435m | 3.3% |
| 5 |  Poland | US$358m | 2.7% |
| 6 |  Algeria | US$318m | 2.4% |
| 7 | Vietnam | US$300m | 2.3% |
| 8 |  Russia | US$298m | 2.3% |
| 9 | Germany | US$285m | 2.2% |
| 10 |  United Arab Emirates | US$279m | 2.1% |
Import duty on this product around the world 152
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
- 51number of duty-free countries (MFN)
- 45%highest: Bahamas, Bermuda, Comoros
152
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Albania | 2% | 2023 | |
| Algeria | 5% | 2023 | |
 Angola | 0% | 2023 · HS 2017 | |
 Anguilla | 10% | 2021 · HS 2017 | |
| Argentina | 14% | 2023 · HS 2017 | |
 Armenia | 4% | 2023 | |
 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 | 2.5% | 0% – 5% | 2023 · HS 2017 |
 Bosnia & Herzegovina | 0% | 2022 | |
 Botswana | 15% | 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 | |
 Central African Republic | 10% | 2023 | |
 Chad | 10% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 6.5% | 2023 | |
 Colombia | 2.5% | 0% – 5% | 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 | 5% | 2023 · HS 2017 | |
 Dominica | 0% | 2023 · HS 2017 | |
 Dominican Republic | 0% | 2023 | |
 Ecuador | 0% | 2023 · HS 2017 | |
 Egypt | 0% | 2019 · HS 2017 | |
 El Salvador | 0% | 2022 | |
 Equatorial Guinea | 10% | 2023 | |
 Eswatini | 15% | 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 | |
 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 | 5% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 0% | 2023 | |
| Japan | 3.1% | 2023 | |
 Jordan | 0% | 2023 | |
 Kazakhstan | 4% | 2023 | |
 Kenya | 0% | 2023 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 4% | 2021 · HS 2017 | |
 Laos | 5% | 2023 · HS 2017 | |
 Lebanon | 0% | 2020 · HS 2017 | |
 Lesotho | 15% | 2023 | |
 Liberia | 5% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 1.4%* | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 5% | 2023 | |
 Malawi | 0% | 2021 · HS 2017 | |
 Malaysia | 15% | 2023 | |
 Maldives | 20% | 2023 | |
 Mali | 5% | 2023 | |
 Mauritania | 5% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 9% | 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 | 15% | 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 | 0% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 14% | 11% – 20% | 2023 |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 0% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 0% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 5% | 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 | 15% | 2023 | |
| South Korea | 6.5% | 2023 | |
 Sri Lanka | 0% | 2023 | |
 St Kitts & Nevis | 0% | 2023 | |
 St Pierre & Miquelon | 5% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 0% | 2023 | |
 Sudan | 3% | 2021 · HS 2017 | |
| Switzerland | 1.1%* | 2023 | |
 Tanzania | 0% | 2023 | |
| Thailand | 3% | 2023 | |
 Togo | 5% | 2023 | |
 Tonga | 15% | 2023 · HS 2017 | |
| Türkiye | 6.5% | 2023 | |
 Tuvalu | 0% | 2017 · HS 2017 | |
 Uganda | 0% | 2023 | |
 Ukraine | 0% | 2023 · HS 2017 | |
| United Arab Emirates | 5% | 2023 | |
| United Kingdom | 6% | 2023 | |
| United States | 6.5% | 2023 | |
 Uruguay | 0% | 2023 · HS 2017 | |
 Uzbekistan | 0% | 2021 · HS 2017 | |
 Vanuatu | 0% | 2023 | |
 Venezuela | 14% | 2023 · HS 2017 | |
| Vietnam | 3% | 2023 | |
 Yemen | 5% | 2017 · HS 2017 | |
 Zambia | 0% | 2023 | |
 Zimbabwe | 0.1% | 2023 |
Tariff data years 2017–2023; 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
- 57433 Polyethylene terephthalate
- 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
| HS | Code | |
|---|---|---|
| 2017 | 3907.61 | unchanged |
| 2012 | 3907.60 | changed |
| 2007 | 3907.60 | changed |
| 2002 | 3907.60 | changed |
| 1996 | 3907.60 | changed |
| 1992 | 3907.60 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 4
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.
- N331684 U.S. CBP
The tariff classification of polyethylene terephthalate bottle flake from Thailand
- N330920 U.S. CBP
The tariff classification of polyethylene terephthalate glycol (PETG) resin CAS # 25038-91-9 from China
- N300839 U.S. CBP
The tariff classification of Recycled Polyethylene Terephalate (PET) from Malaysia
- N296496 U.S. CBP
The tariff classification of polyethylene terephalate (PET) resin and PET-glycol resin from Portugal and/or Canada
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
İthalatta Kota ve Tarife Kontenjanı İdaresine İlişkin Tebliğ (No: 2026/10)
RG 25.07.2026 sayı 33320 · Tebliğ 2026/10 · Source: resmigazete.gov.tr
- Import and export controls
FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov
- Safeguard
İthalatta Korunma Önlemlerine İlişkin Tebliğ (No: 2026/4)
RG 11.07.2026 sayı 33307 · Tebliğ 2026/4 · Source: resmigazete.gov.tr
- Quota · Applies from:
CELEX 32026R1465 · Source: eur-lex.europa.eu
- Anti-dumping · Applies from:
CELEX 32026D1379 · Source: eur-lex.europa.eu
- Tariff change · Applies from:
CELEX 32026R1395 · Source: eur-lex.europa.eu
- Anti-dumping · Applies from:
CELEX 32026R1063 · Source: eur-lex.europa.eu
- Quota
İthalatta Kota ve Tarife Kontenjanı İdaresine İlişkin Tebliğ (No: 2026/4)
RG 17.01.2026 sayı 33140 · Tebliğ 2026/4 · Source: resmigazete.gov.tr
Code history
Since 2017; before, these goods were classified under 3907.60.
The UK Global Tariff divides subheading 3907.61 into 2 tariff lines; the duty is 6%.
Subheading 3907.61 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, countervailing duty of 13.8% applies on top of the customs duty to goods from India (until 31 July 2029).
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of PET resin, viscosity 78 ml/g or more into the UK came to £209.1m between September 2025 and August 2026 (down 16% on the year before); Lithuania supplied 17%, followed by Netherlands.
In 2024, countries exported PET resin, viscosity 78 ml/g or more worth US$13bn (+6.4% year on year).
The largest exporter was China (US$5bn), followed by Taiwan.
Products classified here
Questions and answers
What is the HS code for having a viscosity number of 78 ml/g or higher?
Having a viscosity number of 78 ml/g or higher fall under HS subheading 3907.61, part of heading 3907, in section VII of the Harmonized System.
What is the import duty on having a viscosity number of 78 ml/g or higher in the UK?
Under the UK Global Tariff, imports under 3907.61 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 having a viscosity number of 78 ml/g or higher in the EU?
Under the EU Combined Nomenclature, imports under 3907.61 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 having a viscosity number of 78 ml/g or higher?
China, with US$5bn in 2024 (38.9% of world exports).
Which countries can export PET resin, viscosity 78 ml/g or more 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 PET resin, viscosity 78 ml/g or more?
The UK charges countervailing duty of 13.8% on goods from India until 31 July 2029. 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 PET resin, viscosity 78 ml/g or more from?
In the 12 months to August 2026, the largest suppliers were Lithuania (17%), Netherlands (15%) and France (14%), out of total imports of £209.1m.
Typical products
Everyday names, not part of the legal text.