Subheading · Chapter 39 · Heading 3907
3907.99: Polyacetals, other polyethers and epoxide resins: other polyesters, other
Other polyesters, primary
Official description Other
3907.99 is the HS subheading for other polyesters, primary, under heading 3907 in chapter 39.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3907 99 00 00 Other
- 3907 99 05 00 Thermoplastic liquid crystal aromatic polyester copolymers Free+2
- 3907 99 10 00 Poly(ethylene naphthalene-2.6-dicarboxylate) Free+2
- 3907 99 80 00 Other
- 3907 99 80 25 Copolymer, containing 72% by weight or more of terephthalic acid and/or isomers thereof and cyclohexanedimethanol 6%+3
- 3907 99 80 30 Poly(hydroxyalkanoate), predominantly consisting of poly(3-hydroxybutyrate) 6%+3
- 3907 99 80 35 Copolymer in form of a clear, pale yellow liquid, consisting of<br>- phthalic acid isomers and/or aliphatic dicarboxylic acids,<br>- aliphatic diols, and<br>- fatty acid end-caps with:<br>- a hydroxyl number of 120 mg koh or more but not more than 350 mg koh,<br>- a viscosity at 25 °c of 2000 cps or more but not more than 8000 cps, and<br>- an acid value less than 10 mg koh/g<br> 6%+3
- 3907 99 80 50 Aliphatic-aromatic copolyesters, namely polybutylene adipate-co-terephthalate (pbat) and polybutylene sebacate-co-terephthalate (pbset), synthesised from petrochemical or biological feedstock, in their pure form or contained in compounds containing no less than 50% of pbat or pbset polymer by weight 6%+2
- 3907 99 80 70 Copolymer of poly(ethylene terephthalate) and cyclohexane dimethanol, containing more than 10% by weight of cyclohexane dimethanol 6%+3
- 3907 99 80 80 Copolymer, consisting of 72% by weight or more of terephthalic acid and/ or derivatives thereof and cyclohexanedimethanol, completed with linear and/ or cyclic dioles 6%+3
- 3907 99 80 90 Other Free+3
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 2028
- Legal act
- 2020 No. 1435
- Documents
- 9Y12
- Tariff lines
- on 5 of 9 lines
- Duty suspensionAutonomous tariff suspension 2%
- Applies to goods from
- all countries
- In force
- until 31 December 2028
- Legal act
- 2020 No. 1435
- Tariff lines
- on 1 of 9 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) | — | 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–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 – 2.5% |
| 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–XC agreement | XC | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–XL agreement | XL | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £47.9m | 22.4% | -10.7% | |
| £42.4m | 19.9% | +29.7% | |
| £37.4m | 17.5% | +4.6% | |
| £21.6m | 10.1% | +3.4% | |
| £19.7m | 9.2% | +30.1% | |
| £8.3m | 3.9% | -68.3% | |
| £6.3m | 2.9% | +5.2% | |
| £5.5m | 2.6% | +36.6% |
Same subheading in other tariffs
The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.
World trade in 2024
Trade value (US$) no reported trade < US$569.3kUS$569.3k+US$21.1m+US$236.6m+> US$806.1m
Exports: 133
- United States: US$1.4bn
- Germany: US$1.4bn
- China: US$1.4bn
- Italy: US$806.1m
- Taiwan: US$724.5m
- Japan: US$615.1m
- South Korea: US$546.3m
- Netherlands: US$518.2m
- Spain: US$363.6m
- Türkiye: US$279.3m
- Malaysia: US$254.5m
- Belgium: US$244m
- Poland: US$236.6m
- United Kingdom: US$218.6m
- Austria: US$173.4m
- Switzerland: US$152.2m
- France: US$147m
- Thailand: US$132.5m
- Singapore: US$125.5m
- Canada: US$92.3m
- Luxembourg: US$83m
- Sweden: US$59.7m
- Czechia: US$58.8m
- India: US$58.5m
- Mexico: US$57.8m
- Portugal: US$52.3m
- Greece: US$39.2m
- Romania: US$32.4m
- Brazil: US$30.7m
- Vietnam: US$29.2m
- Slovenia: US$27.1m
- United Arab Emirates: US$23.9m
- Egypt: US$21.1m
- Slovakia: US$17.2m
- Saudi Arabia: US$17m
- Indonesia: US$16.6m
- Finland: US$15.7m
- Hong Kong SAR China: US$14.1m
- Israel: US$12.2m
- Australia: US$8.7m
- Hungary: US$6.5m
- Denmark: US$5.8m
- Norway: US$5.4m
- South Africa: US$5.3m
- Serbia: US$5.3m
- Lithuania: US$5.3m
- Argentina: US$4.3m
- Latvia: US$3.6m
- Colombia: US$3.6m
- Russia: US$2.7m
- Philippines: US$2.4m
- Ireland: US$2.3m
- Estonia: US$2.2m
- New Zealand: US$1.7m
- Bulgaria: US$1.7m
- Panama: US$1.6m
- Morocco: US$1.4m
- Iran: US$1.2m
- Uzbekistan: US$1.2m
- British Virgin Islands: US$1m
Trade value (US$) no reported trade < US$2.8mUS$2.8m+US$26.4m+US$172.4m+> US$427.8m
Imports: 192
- China: US$1.3bn
- Germany: US$868m
- United States: US$661.9m
- Mexico: US$531.2m
- France: US$477.9m
- Italy: US$427.8m
- Belgium: US$379.4m
- Japan: US$341.3m
- Vietnam: US$330.4m
- Spain: US$303.8m
- South Korea: US$302.7m
- Poland: US$299.3m
- United Kingdom: US$284.8m
- India: US$277.7m
- Netherlands: US$271.4m
- Thailand: US$253.1m
- Russia: US$210.1m
- Taiwan: US$199.5m
- Czechia: US$185.7m
- Türkiye: US$172.4m
- Malaysia: US$161.1m
- Canada: US$141.3m
- Austria: US$140.9m
- Hong Kong SAR China: US$118.5m
- Brazil: US$111.7m
- Indonesia: US$108.1m
- Switzerland: US$95.5m
- Hungary: US$90.5m
- Portugal: US$86.7m
- Singapore: US$72.3m
- Saudi Arabia: US$70.4m
- Sweden: US$69.1m
- Romania: US$66.5m
- Philippines: US$65.9m
- Morocco: US$63.6m
- Slovakia: US$61.8m
- Ireland: US$56.1m
- Australia: US$48.9m
- United Arab Emirates: US$45.7m
- Slovenia: US$41.4m
- Greece: US$36.3m
- Finland: US$35.6m
- Egypt: US$34.2m
- Ukraine: US$31.8m
- Cambodia: US$29.5m
- Algeria: US$29.1m
- Israel: US$28.3m
- Uzbekistan: US$26.4m
- South Africa: US$24.5m
- Denmark: US$24.4m
- Belarus: US$23.3m
- Tunisia: US$22.8m
- Colombia: US$22.6m
- Dominican Republic: US$21.9m
- Argentina: US$21.1m
- Serbia: US$20.7m
- Zimbabwe: US$17.9m
- Mauritius: US$17.5m
- Iran: US$17m
- Bangladesh: US$15.4m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$1.4bn | 13.4% | |
| 2 | US$1.4bn | 13.2% | |
| 3 | US$1.4bn | 13.2% | |
| 4 | US$806.1m | 7.6% | |
| 5 | US$724.5m | 6.8% | |
| 6 | US$615.1m | 5.8% | |
| 7 | US$546.3m | 5.2% | |
| 8 | US$518.2m | 4.9% | |
| 9 | US$363.6m | 3.4% | |
| 10 | US$279.3m | 2.6% |
In the UK Global Tariff, subheading 3907.99 covers 9 tariff lines and the duty is between 0% and 6%. 3 of them are duty-free.
The EU Combined Nomenclature divides subheading 3907.99 into 3 tariff lines; the duty is between 0% and 6.5% (average 2.2%). 2 of them are duty-free.
Goods from 175 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 other polyesters, primary worth £213.4m (down 4% on the year before), at an average of £2.31 per kg; Germany supplied 22%, followed by Italy.
World trade in other polyesters, primary reached US$10.6bn in 2024, up 1.3% on 2023.
The United States was the largest exporter with 13.4% of the total, ahead of Germany.
Questions and answers
What is the HS code for polyacetals, other polyethers and epoxide resins: other polyesters, other?
Polyacetals, other polyethers and epoxide resins: other polyesters, other fall under HS subheading 3907.99, 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 3907.99 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 3907.99 from countries without a preferential agreement are charged at 0% to 6.5%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most polyacetals, other polyethers and epoxide resins?
The United States, with US$1.4bn in 2024 (13.4% of world exports).
Which countries can export other polyesters, primary 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 other polyesters, primary?
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 polyesters, primary from?
In the 12 months to August 2026, the largest suppliers were Germany (22%), Italy (20%) and Netherlands (18%), out of total imports of £213.4m.