Subheading · Chapter 39 · Heading 3907

3907.69

3907.69: Polyacetals, other polyethers and epoxide resins: poly(ethylene terephthalate), other

Other PET resin (viscosity under 78 ml/g)

Official description Other

3907.69 is the HS subheading for other PET resin (viscosity under 78 ml/g), under heading 3907 in chapter 39.

What you pay

Importing into UK

Customs duty 6% standard rate · across 3 national lines 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 69 00 00 Other 6%
  2. 3907 69 00 10 Copolymer of terephthalic acid and isophthalic acid with ethylene glycol, butane-1.4-diol and hexane-1.6-diol 6%
  3. 3907 69 00 20 Copolymer of poly(ethylene terephthalate) and cyclohexane dimethanol, containing more than 10% by weight of cyclohexane dimethanol 6%
  4. 3907 69 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 3

  • 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 2026
    Legal act
    2020 No. 1435
    Documents
    • 9Y12
    Tariff lines
    on 2 of 3 lines
  • Duty suspensionAutonomous tariff suspension Free
    Applies to goods from
    all countries except Belarus, Russia
    In force
    until 31 December 2026
    Legal act
    2020 No. 1435
    Documents
    • 9Y12
    Tariff lines
    on 1 of 3 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 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
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
DCTS Standard Indonesia 2.5%

UK: imports by month

last 12 months£97.2m+8.3% · previous 12 months
Average import price£1.09 per kg
Jan 2024: £4.2mFeb 2024: £5.3mMar 2024: £5.4mApr 2024: £7.3mMay 2024: £7.9mJun 2024: £7.3mJul 2024: £9.6mAug 2024: £9.8mSept 2024: £8.9mOct 2024: £10.2mNov 2024: £7.2mDec 2024: £5.8mJan 2025: £7mFeb 2025: £8mMar 2025: £6.7mApr 2025: £5.4mMay 2025: £9.3mJun 2025: £7.2mJul 2025: £7.5mAug 2025: £6.7mSept 2025: £8.2mOct 2025: £8mNov 2025: £6.1mDec 2025: £8.4mJan 2026: £7.7mFeb 2026: £7.2mMar 2026: £7.8mApr 2026: £10.5mMay 2026: £8.1mJun 2026: £9.1mJul 2026: £8.6mAug 2026: £7.4m 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
France £19.7m 20.3% +644.7%
Spain £13.5m 13.8% +970.6%
Ireland £9.8m 10.1% -16.5%
India £8.3m 8.5% +16.5%
Germany £6.9m 7.1% +56.9%
Vietnam £5.8m 5.9% +1,780.5%
Lithuania £5.3m 5.4% -31.1%
Belgium £5.2m 5.4% -80.2%

Same subheading in other tariffs

World trade in 2024

3907.69 · US$4.9bn

Trade value (US$) no reported trade < US$3mUS$3m+US$16m+US$103m+> US$200m

Exports: 138
  1. China: US$1.3bn
  2. South Korea: US$620m
  3. United States: US$210m
  4. Malaysia: US$205m
  5. India: US$200m
  6. Thailand: US$190m
  7. Indonesia: US$157m
  8. Taiwan: US$154m
  9. Japan: US$151m
  10. Türkiye: US$143m
  11. Mexico: US$141m
  12. Belgium: US$120m
  13. Germany: US$107m
  14. Pakistan: US$103m
  15. Italy: US$86m
  16. Spain: US$81m
  17. Netherlands: US$72m
  18. Lithuania: US$69m
  19. Vietnam: US$63m
  20. France: US$59m
  21. Canada: US$57m
  22. United Kingdom: US$32m
  23. Slovakia: US$26m
  24. Philippines: US$25m
  25. Portugal: US$25m
  26. Saudi Arabia: US$21m
  27. Latvia: US$21m
  28. Switzerland: US$21m
  29. Tunisia: US$21m
  30. Oman: US$21m
  31. Greece: US$20m
  32. Romania: US$20m
  33. Poland: US$19m
  34. Croatia: US$17m
  35. Nigeria: US$16m
  36. Ireland: US$16m
  37. Algeria: US$15m
  38. United Arab Emirates: US$15m
  39. Sweden: US$13m
  40. Tanzania: US$13m
  41. Bangladesh: US$11m
  42. Bulgaria: US$11m
  43. Hungary: US$10m
  44. Colombia: US$9m
  45. Serbia: US$8m
  46. South Africa: US$8m
  47. Czechia: US$7m
  48. Austria: US$7m
  49. Israel: US$7m
  50. Kenya: US$6m
  51. Australia: US$6m
  52. Cambodia: US$6m
  53. Ukraine: US$6m
  54. Myanmar (Burma): US$5m
  55. Paraguay: US$5m
  56. Ecuador: US$5m
  57. Hong Kong SAR China: US$5m
  58. Egypt: US$5m
  59. Slovenia: US$5m
  60. Peru: US$5m

Top exporters

RankCountryValueShare
1 China US$1.3bn 26.9%
2 South Korea US$620m 12.7%
3 United States US$210m 4.3%
4 Malaysia US$205m 4.2%
5 India US$200m 4.1%
6 Thailand US$190m 3.9%
7 Indonesia US$157m 3.2%
8 Taiwan US$154m 3.1%
9 Japan US$151m 3.1%
10 Türkiye US$143m 2.9%

Top importers

RankCountryValueShare
1 United States US$516m 10.6%
2 Vietnam US$508m 10.4%
3 China US$406m 8.3%
4 India US$172m 3.5%
5 Japan US$169m 3.5%
6 Germany US$169m 3.5%
7 Nigeria US$134m 2.7%
8 United Arab Emirates US$132m 2.7%
9 Indonesia US$128m 2.6%
10 United Kingdom US$118m 2.4%

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
  • 50number of duty-free countries (MFN)
  • 45%highest: Bahamas, Bermuda, Comoros

152

Importing countryMFN dutylines from – todata year
Albania 2% 2023
Algeria 5% 2023
Angola 0% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Argentina 14% 2023 · HS 2017
Armenia 2% 0% – 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 5% 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 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 1.5%* 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 8% 7% – 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 1.2%* 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 1% 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 1.5% 0% – 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

HSCode
20173907.69unchanged
20123907.60changed
20073907.60changed
20023907.60changed
19963907.60changed
19923907.60changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 5

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 6 April 2023 · 3907.69.00.10

    The tariff classification of polyethylene terephthalate bottle flake from Thailand

  • N330920 U.S. CBP 1 March 2023 · 3907.69.00.10

    The tariff classification of polyethylene terephthalate glycol (PETG) resin CAS # 25038-91-9 from China

  • N296496 U.S. CBP 3 May 2018 · 3907.69.00.00

    The tariff classification of polyethylene terephalate (PET) resin and PET-glycol resin from Portugal and/or Canada

  • 600014146 HMRC 4 December 2025 – 3 December 2028 · 3907 69 00 90

    Glitter this is made from Poly(ethylene terephthalate).This is packed in pots weighing 500g. Available in gold and silver.

  • 600012052 HMRC 2 January 2025 – 1 January 2028 · 3907 69 00 90

    polyethylene terephthalate (PET) used to make new products such as water bottles, food packaging, fabric and reusable bags packaged in a variety of ways that includes grounding into flakes

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. GB Tariff change

    UK Trade Tariff: measure changes on 64 commodity codes

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

  2. 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

  3. TR Safeguard

    İthalatta Korunma Önlemlerine İlişkin Tebliğ (No: 2026/5)

    RG 11.07.2026 sayı 33307 · Tebliğ 2026/5 · Source: resmigazete.gov.tr

  4. EU Quota · Applies from:

    Council Regulation (EU) 2026/1465 of 25 June 2026 amending Regulation (EU) 2021/2283 opening and providing for the management of autonomous tariff quotas of the Union for certain agricultural and industrial products

    CELEX 32026R1465 · Source: eur-lex.europa.eu

  5. EU Tariff change · Applies from:

    Regulation (EU) 2026/1395 of the European Parliament and of the Council of 17 June 2026 on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012

    CELEX 32026R1395 · Source: eur-lex.europa.eu

  6. 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 2017; before, these goods were classified under 3907.60.

The UK Global Tariff divides subheading 3907.69 into 3 tariff lines; the duty is 6%.

Subheading 3907.69 is a single line in the EU Combined Nomenclature, where the duty is 6.5%.

173 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 other PET resin (viscosity under 78 ml/g) into the UK came to £97.2m between September 2025 and August 2026 (up 8% on the year before); France supplied 20%, followed by Spain.

In 2024, countries exported other PET resin (viscosity under 78 ml/g) worth US$4.9bn (+12.2% year on year).

The largest exporter was China (US$1.3bn), followed by South Korea.

Questions and answers

What is the HS code for polyacetals, other polyethers and epoxide resins: poly(ethylene terephthalate), other?

Polyacetals, other polyethers and epoxide resins: poly(ethylene terephthalate), other fall under HS subheading 3907.69, 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 3907.69 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 3907.69 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?

China, with US$1.3bn in 2024 (26.9% of world exports).

Which countries can export other PET resin (viscosity under 78 ml/g) to the UK duty-free?

173 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 other PET resin (viscosity under 78 ml/g)?

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 other PET resin (viscosity under 78 ml/g) from?

In the 12 months to August 2026, the largest suppliers were France (20%), Spain (14%) and Ireland (10%), out of total imports of £97.2m.

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