Subheading · Chapter 39 · Heading 3907
3907.91: Polyacetals, other polyethers and epoxide resins: other polyesters, unsaturated
Unsaturated polyester resins
Official description Unsaturated
3907.91 is the HS subheading for unsaturated polyester resins, under heading 3907 in chapter 39.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3907 91 00 00 Unsaturated
- 3907 91 10 00 Liquid 6%
- 3907 91 90 00 Other Free
- 3907 91 90 10 Diallyl phthalate prepolymer, in powder form Free
- 3907 91 90 90 Other Free
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 suspension under end-use Free
- Applies to goods from
- all countries
- Legal act
- 2020 No. 1435
- Documents
- N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Tariff lines
- on 1 of 3 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
Import requirements 4
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Tariff lines
- on 1 of 3 lines
- 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 on restricted goods and technologies
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Documents
- Y920 Goods other than those described in the footnotes linked to the measure
- Tariff lines
- on 1 of 3 lines
- 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) | — | Free – 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 |
|---|---|---|---|
 France | £24m | 32.6% | +17.3% |
 Italy | £10.7m | 14.5% | -1.2% |
 Finland | £7.3m | 10% | -3.9% |
 Türkiye | £5.6m | 7.6% | +27.2% |
 Netherlands | £5.1m | 7% | +8.6% |
 Czechia | £5m | 6.8% | +28.7% |
 Spain | £4.8m | 6.5% | +15.2% |
 Germany | £3.2m | 4.4% | -1.6% |
Same subheading in other tariffs
EU 6.5% Third-country duty 2 tariff lines Türkiye 6.5% Third-country duty 2 tariff lines 
USA Free – 6.5% General (MFN) 3 tariff lines · average 4.1% 
Canada Free Third-country duty 1 tariff line 
Mexico Free – 35% Third-country duty 2 tariff lines · average 17.5% 
Brazil 20% Third-country duty 1 tariff line 
Argentina 12.6% Third-country duty 3 tariff lines 
Peru Free Third-country duty 1 tariff line 
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 1 tariff line 
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 3% Third-country duty 2 tariff lines 
Nigeria 5% Third-country duty 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$3mUS$3m+US$23m+US$77m+> US$262m
Exports: 108
- China: US$332m
- Italy: US$326m
- United States: US$305m
- Türkiye: US$262m
- France: US$236m
- Germany: US$161m
- South Korea: US$111m
- Taiwan: US$98m
- Poland: US$92m
- Canada: US$91m
- Spain: US$77m
- Japan: US$72m
- United Kingdom: US$67m
- Netherlands: US$65m
- Malaysia: US$65m
- Finland: US$54m
- India: US$49m
- Czechia: US$49m
- Singapore: US$39m
- Slovenia: US$36m
- Saudi Arabia: US$34m
- United Arab Emirates: US$33m
- Belgium: US$32m
- Norway: US$26m
- Sweden: US$25m
- Switzerland: US$23m
- Colombia: US$21m
- Brazil: US$20m
- Croatia: US$17m
- Mexico: US$15m
- Thailand: US$14m
- Austria: US$12m
- Australia: US$11m
- Indonesia: US$8m
- Portugal: US$7m
- Lithuania: US$6m
- Vietnam: US$6m
- South Africa: US$6m
- Bulgaria: US$5m
- Yemen: US$5m
- Argentina: US$5m
- Serbia: US$5m
- Kazakhstan: US$4m
- Ireland: US$4m
- Slovakia: US$4m
- Iran: US$4m
- Estonia: US$3m
- Hungary: US$3m
- Egypt: US$3m
- Hong Kong SAR China: US$3m
- Denmark: US$3m
- Chile: US$3m
- Russia: US$3m
- Ethiopia: US$2m
- Greece: US$2m
- New Zealand: US$1m
- Sri Lanka: US$883k
- Tanzania: US$797k
- Tunisia: US$766k
- Guatemala: US$560k
Trade value (US$) no reported trade < US$2mUS$2m+US$11m+US$37m+> US$143m
Imports: 191
- Germany: US$245m
- United States: US$181m
- Spain: US$177m
- Vietnam: US$169m
- Canada: US$155m
- Mexico: US$143m
- Poland: US$141m
- India: US$119m
- United Kingdom: US$93m
- France: US$93m
- Thailand: US$88m
- Italy: US$82m
- China: US$76m
- Indonesia: US$62m
- Czechia: US$55m
- Morocco: US$54m
- Egypt: US$48m
- Sweden: US$42m
- Netherlands: US$40m
- Malaysia: US$37m
- Romania: US$35m
- Hungary: US$34m
- Japan: US$34m
- Russia: US$33m
- Türkiye: US$31m
- Portugal: US$30m
- Philippines: US$29m
- Belgium: US$25m
- Denmark: US$25m
- United Arab Emirates: US$25m
- Tunisia: US$24m
- Algeria: US$23m
- Australia: US$22m
- Iraq: US$20m
- Bangladesh: US$20m
- Norway: US$17m
- Brazil: US$17m
- Taiwan: US$16m
- South Korea: US$15m
- Ireland: US$15m
- Lithuania: US$15m
- Israel: US$14m
- Slovenia: US$13m
- Slovakia: US$13m
- Ukraine: US$12m
- Bulgaria: US$12m
- Austria: US$11m
- Switzerland: US$11m
- Chile: US$11m
- Saudi Arabia: US$11m
- Finland: US$11m
- Kazakhstan: US$11m
- Colombia: US$10m
- Uzbekistan: US$10m
- Croatia: US$10m
- New Zealand: US$10m
- Singapore: US$9m
- Belarus: US$9m
- Peru: US$8m
- Cambodia: US$8m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  China | US$332m | 11.2% |
| 2 | Italy | US$326m | 11% |
| 3 | United States | US$305m | 10.3% |
| 4 | Türkiye | US$262m | 8.8% |
| 5 | France | US$236m | 7.9% |
| 6 | Germany | US$161m | 5.4% |
| 7 |  South Korea | US$111m | 3.7% |
| 8 | Taiwan | US$98m | 3.3% |
| 9 |  Poland | US$92m | 3.1% |
| 10 | Canada | US$91m | 3.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$245m | 8.2% |
| 2 | United States | US$181m | 6.1% |
| 3 | Spain | US$177m | 5.9% |
| 4 |  Vietnam | US$169m | 5.7% |
| 5 | Canada | US$155m | 5.2% |
| 6 | Mexico | US$143m | 4.8% |
| 7 | Poland | US$141m | 4.8% |
| 8 |  India | US$119m | 4% |
| 9 | United Kingdom | US$93m | 3.1% |
| 10 | France | US$93m | 3.1% |
Import duty on this product around the world 164
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
- 38number of duty-free countries (MFN)
- 45%highest: Bahamas, Bermuda, Cayman Islands
164
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 5% | 2018 · HS 2012 | |
 Albania | 2% | 2023 | |
 Algeria | 5% | 2023 | |
 Angola | 0% | 2023 · HS 2017 | |
 Anguilla | 10% | 2021 · HS 2017 | |
 Antigua & Barbuda | 5% | 2021 · HS 2007 | |
| Argentina | 14% | 2023 · HS 2017 | |
 Armenia | 4.5% | 4% – 5% | 2023 |
 Aruba | 12% | 2021 · HS 2012 | |
 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 | 4.5% | 4% – 5% | 2021 · HS 2017 |
 Belize | 0% | 2023 | |
 Benin | 5% | 2023 | |
 Bermuda | 25% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 10% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 5% | 2022 | |
 Botswana | 10% | 2023 | |
| Brazil | 14% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 5% | 2023 | |
 Burundi | 10% | 2023 | |
 Cambodia | 0% | 2023 · HS 2017 | |
 Cameroon | 10% | 2023 | |
| Canada | 0% | 2023 | |
 Cape Verde | 5% | 2023 · HS 2017 | |
 Cayman Islands | 22% | 2021 · HS 2002 | |
 Central African Republic | 10% | 2023 | |
 Chad | 10% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 6.5% | 2023 | |
 Colombia | 10% | 2023 · HS 2017 | |
 Comoros | 20% | 2021 · HS 2017 | |
 Congo - Brazzaville | 10% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 3.3% | 0% – 5% | 2023 |
 Côte d’Ivoire | 5% | 2023 · HS 2017 | |
 Cuba | 5% | 2023 · HS 2017 | |
 Dominica | 0% | 2023 · HS 2017 | |
 Dominican Republic | 8% | 2023 | |
 Ecuador | 0% | 2023 · HS 2017 | |
 Egypt | 5% | 2019 · HS 2017 | |
 El Salvador | 2.5% | 0% – 5% | 2022 |
 Equatorial Guinea | 10% | 2023 | |
 Eswatini | 10% | 2023 | |
 Ethiopia | 5% | 2021 · HS 2017 | |
| European Union (27 countries) | 6.5% | 2023 | |
 Fiji | 5% | 2023 | |
 Gabon | 10% | 2023 | |
 Gambia | 5% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 5% | 2023 | |
 Gibraltar | 12% | 2023 · HS 2017 | |
 Grenada | 5% | 2023 · HS 2012 | |
 Guatemala | 2.5% | 0% – 5% | 2023 |
 Guinea | 5% | 2023 | |
 Guinea-Bissau | 5% | 2023 | |
 Guyana | 5% | 2023 · HS 2017 | |
 Haiti | 0% | 2020 · HS 2017 | |
 Honduras | 2.5% | 0% – 5% | 2023 |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
| India | 7.5% | 2023 | |
 Indonesia | 5% | 2023 | |
 Iran | 10% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 0% | 2023 | |
| Japan | 3.1% | 2023 | |
 Jordan | 0% | 2023 | |
 Kazakhstan | 4.5% | 4% – 5% | 2023 |
 Kenya | 10% | 2023 | |
 Kiribati | 20% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 4.5% | 4% – 5% | 2021 · HS 2017 |
 Laos | 5% | 2023 · HS 2017 | |
 Lebanon | 0% | 2020 · HS 2017 | |
 Lesotho | 10% | 2023 | |
 Liberia | 5% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 0.6%* | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 5% | 2023 | |
 Malawi | 0% | 2021 · HS 2017 | |
 Malaysia | 6.7% | 0% – 10% | 2023 |
 Maldives | 10% | 0% – 20% | 2023 |
 Mali | 5% | 2023 | |
 Mauritania | 5% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 3% | 0% – 6% | 2023 · HS 2017 |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 5% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 0% | 2023 · HS 2017 | |
 Morocco | 10% | 2.5% – 18% | 2023 |
 Mozambique | 2.5% | 2023 | |
 Myanmar (Burma) | 1.5% | 2023 · HS 2017 | |
 Namibia | 10% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 10% | 2023 | |
| New Zealand | 2.5% | 0% – 5% | 2023 |
 Nicaragua | 2.5% | 0% – 5% | 2023 |
 Niger | 5% | 2023 | |
| Nigeria | 5% | 2023 | |
| North Macedonia | 3% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 16% | 2023 | |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 0% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 14% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 5% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 4.5% | 4% – 5% | 2021 · HS 2017 |
 Rwanda | 10% | 2023 | |
 Samoa | 8% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 10% | 2019 · HS 2017 | |
 Saudi Arabia | 6.5% | 2023 | |
 Senegal | 5% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 5% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 15% | 2023 · HS 2017 | |
 South Africa | 10% | 2023 | |
| South Korea | 6.5% | 2023 | |
 Sri Lanka | 0% | 2023 | |
 St Kitts & Nevis | 0% | 2023 | |
 St Lucia | 0% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 5% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 0% | 2023 | |
 Sudan | 3% | 2021 · HS 2017 | |
 Suriname | 5% | 2023 · HS 2007 | |
| Switzerland | 0.5%* | 2023 | |
 Syria | 1% | 2020 · HS 2012 | |
 Tajikistan | 6.5% | 2021 · HS 2012 | |
 Tanzania | 10% | 2023 | |
 Thailand | 3% | 2023 | |
 Togo | 5% | 2023 | |
 Tonga | 15% | 2023 · HS 2017 | |
 Trinidad & Tobago | 0% | 2023 · HS 2012 | |
| Türkiye | 6.5% | 2023 | |
 Tuvalu | 0% | 2017 · HS 2017 | |
 Uganda | 10% | 2023 | |
 Ukraine | 2.3% | 0% – 5% | 2023 · HS 2017 |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 2% | 0% – 6% | 2023 |
| United States | 4.1% | 0% – 6.5% | 2023 |
 Uruguay | 0% | 2023 · HS 2017 | |
 Uzbekistan | 0% | 2021 · HS 2017 | |
 Vanuatu | 0% | 2023 | |
 Venezuela | 14% | 2023 · HS 2017 | |
| Vietnam | 5% | 2023 | |
 Wallis & Futuna | 6% | 2021 · HS 2012 | |
 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
- 57434 Other polyesters, unsaturated
- 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 | 3907.91 | unchanged |
| 2012 | 3907.91 | unchanged |
| 2007 | 3907.91 | unchanged |
| 2002 | 3907.91 | unchanged |
| 1996 | 3907.91 | unchanged |
| 1992 | 3907.91 | unchanged |
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.
- N303296 U.S. CBP
The tariff classification of Radpar AD-032 from Japan
- N273662 U.S. CBP
The tariff classification of a thermal spray powder from Germany
- 600010228 HMRC
Castor Polyol Chemically modified castor oil use: production of polyurethane The product is packaged in 1000kg IBC's or 200kg drums
- 600010353 HMRC
Castor polyol D-1145 Chemically modified castor oil use: production of polyurethane The product is packaged in 1000kg IBCs or 200kg drums
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.
- 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
- Tariff change
Autonomous Suspension under Authorised Use on Offshore Wind Turbines. Stop Press – 17 March 2026
Trade Tariff news 5311 · Source: trade-tariff.service.gov.uk
In the UK Global Tariff, subheading 3907.91 covers 3 tariff lines and the duty is between 0% and 6%. 2 of them are duty-free.
The EU Combined Nomenclature divides subheading 3907.91 into 2 tariff lines; the duty is 6.5%.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free – 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 unsaturated polyester resins worth £73.6m (up 6% on the year before), at an average of £2.23 per kg; France supplied 33%, followed by Italy.
World trade in unsaturated polyester resins reached US$3bn in 2024, down 3.4% on 2023.
China was the largest exporter with 11.2% of the total, ahead of Italy.
Questions and answers
What is the HS code for polyacetals, other polyethers and epoxide resins: other polyesters, unsaturated?
Polyacetals, other polyethers and epoxide resins: other polyesters, unsaturated fall under HS subheading 3907.91, 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 3907.91 from countries without a preferential agreement are charged at 0% to 6%, depending on the line. 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 3907.91 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$332m in 2024 (11.2% of world exports).
Which countries can export unsaturated polyester resins 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 Free – 6% applies. Pick a country above to see its rate.
Is there anti-dumping duty on unsaturated polyester resins?
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 unsaturated polyester resins from?
In the 12 months to August 2026, the largest suppliers were France (33%), Italy (15%) and Finland (10%), out of total imports of £73.6m.