Subheading · Chapter 39 · Heading 3907

3907.99

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

Customs duty Free – 6% standard rate · across 9 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 99 00 00 Other
  2. 3907 99 05 00 Thermoplastic liquid crystal aromatic polyester copolymers Free+2
  3. 3907 99 10 00 Poly(ethylene naphthalene-2.6-dicarboxylate) Free+2
  4. 3907 99 80 00 Other
  5. 3907 99 80 25 Copolymer, containing 72% by weight or more of terephthalic acid and/or isomers thereof and cyclohexanedimethanol 6%+3
  6. 3907 99 80 30 Poly(hydroxyalkanoate), predominantly consisting of poly(3-hydroxybutyrate) 6%+3
  7. 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
  8. 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
  9. 3907 99 80 70 Copolymer of poly(ethylene terephthalate) and cyclohexane dimethanol, containing more than 10% by weight of cyclohexane dimethanol 6%+3
  10. 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
  11. 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 schemeCountriesRate
standard rate (no agreement)—Free – 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–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

last 12 months£213.4m-4.5% · previous 12 months
Average import price£2.31 per kg
Jan 2024: £20.3mFeb 2024: £19.6mMar 2024: £19mApr 2024: £19.4mMay 2024: £19.9mJun 2024: £21.9mJul 2024: £20.1mAug 2024: £19.9mSept 2024: £17.5mOct 2024: £20.3mNov 2024: £18.7mDec 2024: £13.4mJan 2025: £18.1mFeb 2025: £18.9mMar 2025: £18.9mApr 2025: £18mMay 2025: £19.6mJun 2025: £18.6mJul 2025: £22mAug 2025: £19.3mSept 2025: £20.6mOct 2025: £18mNov 2025: £18.3mDec 2025: £13.9mJan 2026: £16.4mFeb 2026: £16.4mMar 2026: £17mApr 2026: £18.6mMay 2026: £19.5mJun 2026: £20.7mJul 2026: £19.7mAug 2026: £14.2m 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
Germany £47.9m 22.4% -10.7%
Italy £42.4m 19.9% +29.7%
Netherlands £37.4m 17.5% +4.6%
Spain £21.6m 10.1% +3.4%
South Korea £19.7m 9.2% +30.1%
United States £8.3m 3.9% -68.3%
France £6.3m 2.9% +5.2%
Luxembourg £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

3907.99 · US$10.6bn

Trade value (US$) no reported trade < US$569.3kUS$569.3k+US$21.1m+US$236.6m+> US$806.1m

Exports: 133
  1. United States: US$1.4bn
  2. Germany: US$1.4bn
  3. China: US$1.4bn
  4. Italy: US$806.1m
  5. Taiwan: US$724.5m
  6. Japan: US$615.1m
  7. South Korea: US$546.3m
  8. Netherlands: US$518.2m
  9. Spain: US$363.6m
  10. Türkiye: US$279.3m
  11. Malaysia: US$254.5m
  12. Belgium: US$244m
  13. Poland: US$236.6m
  14. United Kingdom: US$218.6m
  15. Austria: US$173.4m
  16. Switzerland: US$152.2m
  17. France: US$147m
  18. Thailand: US$132.5m
  19. Singapore: US$125.5m
  20. Canada: US$92.3m
  21. Luxembourg: US$83m
  22. Sweden: US$59.7m
  23. Czechia: US$58.8m
  24. India: US$58.5m
  25. Mexico: US$57.8m
  26. Portugal: US$52.3m
  27. Greece: US$39.2m
  28. Romania: US$32.4m
  29. Brazil: US$30.7m
  30. Vietnam: US$29.2m
  31. Slovenia: US$27.1m
  32. United Arab Emirates: US$23.9m
  33. Egypt: US$21.1m
  34. Slovakia: US$17.2m
  35. Saudi Arabia: US$17m
  36. Indonesia: US$16.6m
  37. Finland: US$15.7m
  38. Hong Kong SAR China: US$14.1m
  39. Israel: US$12.2m
  40. Australia: US$8.7m
  41. Hungary: US$6.5m
  42. Denmark: US$5.8m
  43. Norway: US$5.4m
  44. South Africa: US$5.3m
  45. Serbia: US$5.3m
  46. Lithuania: US$5.3m
  47. Argentina: US$4.3m
  48. Latvia: US$3.6m
  49. Colombia: US$3.6m
  50. Russia: US$2.7m
  51. Philippines: US$2.4m
  52. Ireland: US$2.3m
  53. Estonia: US$2.2m
  54. New Zealand: US$1.7m
  55. Bulgaria: US$1.7m
  56. Panama: US$1.6m
  57. Morocco: US$1.4m
  58. Iran: US$1.2m
  59. Uzbekistan: US$1.2m
  60. British Virgin Islands: US$1m

Top exporters

RankCountryValueShare
1 United States US$1.4bn 13.4%
2 Germany US$1.4bn 13.2%
3 China US$1.4bn 13.2%
4 Italy US$806.1m 7.6%
5 Taiwan US$724.5m 6.8%
6 Japan US$615.1m 5.8%
7 South Korea US$546.3m 5.2%
8 Netherlands US$518.2m 4.9%
9 Spain US$363.6m 3.4%
10 Türkiye US$279.3m 2.6%

Top importers

RankCountryValueShare
1 China US$1.3bn 12.4%
2 Germany US$868m 8.2%
3 United States US$661.9m 6.2%
4 Mexico US$531.2m 5%
5 France US$477.9m 4.5%
6 Italy US$427.8m 4%
7 Belgium US$379.4m 3.6%
8 Japan US$341.3m 3.2%
9 Vietnam US$330.4m 3.1%
10 Spain US$303.8m 2.9%

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.