Subheading · Chapter 39 · Heading 3907
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
Rates by national line · UK Global Tariff
UK lines →- 3907 69 00 00 Other 6%
- 3907 69 00 10 Copolymer of terephthalic acid and isophthalic acid with ethylene glycol, butane-1.4-diol and hexane-1.6-diol 6%
- 3907 69 00 20 Copolymer of poly(ethylene terephthalate) and cyclohexane dimethanol, containing more than 10% by weight of cyclohexane dimethanol 6%
- 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 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 |
| 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 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
EUWorld trade in 2024
Trade value (US$) no reported trade < US$3mUS$3m+US$16m+US$103m+> US$200m
Exports: 138
- China: US$1bn
- South Korea: US$620m
- United States: US$210m
- Malaysia: US$205m
- India: US$200m
- Thailand: US$190m
- Indonesia: US$157m
- Taiwan: US$154m
- Japan: US$151m
- Türkiye: US$143m
- Mexico: US$141m
- Belgium: US$120m
- Germany: US$107m
- Pakistan: US$103m
- Italy: US$86m
- Spain: US$81m
- Netherlands: US$72m
- Lithuania: US$69m
- Vietnam: US$63m
- France: US$59m
- Canada: US$57m
- United Kingdom: US$32m
- Slovakia: US$26m
- Philippines: US$25m
- Portugal: US$25m
- Saudi Arabia: US$21m
- Latvia: US$21m
- Switzerland: US$21m
- Tunisia: US$21m
- Oman: US$21m
- Greece: US$20m
- Romania: US$20m
- Poland: US$19m
- Croatia: US$17m
- Nigeria: US$16m
- Ireland: US$16m
- Algeria: US$15m
- United Arab Emirates: US$15m
- Sweden: US$13m
- Tanzania: US$13m
- Bangladesh: US$11m
- Bulgaria: US$11m
- Hungary: US$10m
- Colombia: US$9m
- Serbia: US$8m
- South Africa: US$8m
- Czechia: US$7m
- Austria: US$7m
- Israel: US$7m
- Kenya: US$6m
- Australia: US$6m
- Cambodia: US$6m
- Ukraine: US$6m
- Myanmar (Burma): US$5m
- Paraguay: US$5m
- Ecuador: US$5m
- Hong Kong SAR China: US$5m
- Egypt: US$5m
- Slovenia: US$5m
- Peru: US$5m
Trade value (US$) no reported trade < US$3mUS$3m+US$27m+US$98m+> US$169m
Imports: 158
- United States: US$516m
- Vietnam: US$508m
- China: US$406m
- India: US$172m
- Japan: US$169m
- Germany: US$169m
- Nigeria: US$134m
- United Arab Emirates: US$132m
- Indonesia: US$128m
- United Kingdom: US$118m
- France: US$110m
- Spain: US$109m
- Italy: US$102m
- Mexico: US$102m
- Taiwan: US$101m
- Türkiye: US$98m
- Poland: US$96m
- Malaysia: US$95m
- South Korea: US$90m
- Belgium: US$81m
- Thailand: US$76m
- Canada: US$74m
- Bangladesh: US$73m
- Austria: US$57m
- Netherlands: US$52m
- Brazil: US$46m
- Israel: US$46m
- Bahrain: US$45m
- Tunisia: US$45m
- Hungary: US$45m
- Switzerland: US$42m
- Saudi Arabia: US$41m
- Czechia: US$40m
- Hong Kong SAR China: US$39m
- Peru: US$39m
- Egypt: US$38m
- Portugal: US$37m
- Pakistan: US$36m
- Luxembourg: US$33m
- Denmark: US$27m
- Romania: US$27m
- Dominican Republic: US$26m
- Oman: US$26m
- Morocco: US$24m
- Russia: US$23m
- Latvia: US$21m
- Lithuania: US$20m
- Slovakia: US$19m
- Ireland: US$18m
- El Salvador: US$16m
- Angola: US$16m
- Zimbabwe: US$16m
- Senegal: US$15m
- Tanzania: US$15m
- Greece: US$14m
- Slovenia: US$13m
- Serbia: US$13m
- Colombia: US$12m
- Cambodia: US$12m
- Kazakhstan: US$11m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  China | US$1bn | 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
| Rank | Country | Value | Share |
|---|---|---|---|
| 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% |
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
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
- N296496 U.S. CBP
The tariff classification of polyethylene terephalate (PET) resin and PET-glycol resin from Portugal and/or Canada
- 600014146 HMRC
Glitter this is made from Poly(ethylene terephthalate).This is packed in pots weighing 500g. Available in gold and silver.
- 600012052 HMRC
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
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$5bn (+12.2% year on year).
The largest exporter was China (US$1bn), 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$1bn 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.