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.

Importing into Country of origin

What you pay

Importing into UK from Dominican Republic

Customs duty Free preferential rate · CARIFORUM · across 9 national lines

Additional duties and charges 1 additional measure Import requirements: 1

VAT 20.00 % import VAT

Duty calculatorCalculate duty and taxes →

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
3907 99 10 00 Poly(ethylene naphthalene-2.6-dicarboxylate) Free
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 Free6%
3907 99 80 30 Poly(hydroxyalkanoate), predominantly consisting of poly(3-hydroxybutyrate) Free6%
3907 99 80 35 Copolymer in form of a clear, pale yellow liquid, consisting of - phthalic acid isomers and/or aliphatic dicarboxylic acids, - aliphatic diols, and - fatty acid end-caps with: - a hydroxyl number of 120 mg koh or more but not more than 350 mg koh, - a viscosity at 25 °c of 2000 cps or more but not more than 8000 cps, and - an acid value less than 10 mg koh/g Free6%
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 Free6%
3907 99 80 70 Copolymer of poly(ethylene terephthalate) and cyclohexane dimethanol, containing more than 10% by weight of cyclohexane dimethanol Free6%
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 Free6%
3907 99 80 90 Other Free

Additional duties and import rulesDominican Republic

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 2

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 1

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

UK: imports by month

last 12 months£213.4m-4.5% · previous 12 months

Average import price£2.31 per kg

Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

Country	Value	Share	Change
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

EU Free – 6.5% Third-country duty 3 tariff lines · average 2.2%

Türkiye Free – 6.5% Third-country duty 3 tariff lines · average 4.3%

USA Free – 6.5% General (MFN) 2 tariff lines · average 3.3%

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

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

Top exporters

Rank	Country	Value	Share
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

Rank	Country	Value	Share
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%

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.

N352351 U.S. CBP 23 March 2026 · 3907.99.50.50

The tariff classification and country of origin of a polybutylene succinate (PBS)-starch composite
N353667 U.S. CBP 25 September 2025 · 3907.99.50.50

The tariff classification of Miramer AS2010, Miramer AS4004 and Miramer PE250 from South Korea
N341500 U.S. CBP 14 August 2024 · 3907.99.50.50

The tariff classification and country of origin of polybutylene adipate terephthalate (PBAT) compound
N332390 U.S. CBP 4 May 2023 · 3907.99.50.50

The tariff classification of polybutylene succinate (CAS# 25777-14-4) from China
N301804 U.S. CBP 3 December 2018 · 3907.99.50.50

The tariff classification of UV Stabilizer 622 (CAS No.65447-77-0) from China

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.

Anti-dumping 24 July 2026 · Applies from: 30 July 2026

Commission Implementing Regulation (EU) 2026/1747 of 23 July 2026 making imports of certain aliphatic-aromatic copolyesters originating in the People’s Republic of China subject to registration

CELEX 32026R1747 · Source: eur-lex.europa.eu
Import and export controls 20 July 2026

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
Quota 30 June 2026 · Applies from: 12 July 2026

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
Tariff change 22 June 2026 · Applies from: 12 July 2026

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
Other 9 June 2026

Update to Commodity Code Structure to maintain dynamic alignment with the EU – 9 June 2026

Trade Tariff news 6730 · Source: trade-tariff.service.gov.uk
Anti-dumping 13 May 2026 · Applies from: 14 May 2026

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 →

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 174 countries can enter the UK at a preferential rate instead of the standard Free – 6%; 173 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?

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 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.