Subheading · Chapter 39 · Heading 3909
3909.40: Amino-resins, phenolic resins and polyurethanes, in primary: phenolic resins
Phenolic resins, primary
Official description Phenolic resins
3909.40 is the HS subheading for phenolic resins, primary, under heading 3909 in chapter 39.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3909 40 00 00 Phenolic resins 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 2
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 833
- Documents
- 9018
- 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 2
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 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 |
| 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 |
|---|---|---|---|
| £5m | 23.5% | -4.9% | |
| £4.4m | 20.6% | -6.4% | |
| £2.5m | 11.7% | +79.3% | |
| £1.7m | 8% | -8.1% | |
| £1.5m | 7.2% | +11.5% | |
| £1.2m | 5.8% | +27.3% | |
| £883k | 4.1% | +34.2% | |
| £854k | 4% | -9.4% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$772kUS$772k+US$15m+US$95m+> US$218m
Exports: 93
- China: US$266m
- United States: US$249m
- Japan: US$218m
- Germany: US$207m
- Singapore: US$116m
- Taiwan: US$115m
- Poland: US$107m
- Belgium: US$105m
- South Korea: US$103m
- France: US$95m
- India: US$82m
- Canada: US$74m
- United Kingdom: US$62m
- Slovenia: US$55m
- Spain: US$51m
- Italy: US$50m
- Portugal: US$39m
- Brazil: US$34m
- Finland: US$32m
- Austria: US$21m
- Sweden: US$20m
- Russia: US$18m
- Egypt: US$15m
- Thailand: US$13m
- Malaysia: US$12m
- Netherlands: US$10m
- Indonesia: US$10m
- Norway: US$10m
- Türkiye: US$9m
- Switzerland: US$6m
- Hong Kong SAR China: US$6m
- Vietnam: US$6m
- United Arab Emirates: US$4m
- Colombia: US$3m
- Romania: US$3m
- New Zealand: US$3m
- Mexico: US$2m
- South Africa: US$2m
- Belarus: US$2m
- Ireland: US$2m
- Saudi Arabia: US$2m
- Denmark: US$2m
- Czechia: US$1m
- Australia: US$1m
- Chile: US$1m
- Argentina: US$772k
- Lithuania: US$662k
- Hungary: US$499k
- Bulgaria: US$447k
- Luxembourg: US$342k
- Kazakhstan: US$324k
- Kenya: US$286k
- Peru: US$237k
- Qatar: US$203k
- Estonia: US$201k
- Ecuador: US$198k
- Iran: US$190k
- Greece: US$164k
- Ukraine: US$122k
- Myanmar (Burma): US$116k
Trade value (US$) no reported trade < US$987kUS$987k+US$12m+US$37m+> US$82m
Imports: 173
- China: US$301m
- Germany: US$172m
- United States: US$125m
- Canada: US$107m
- France: US$84m
- Thailand: US$82m
- Mexico: US$79m
- Italy: US$75m
- South Korea: US$72m
- India: US$72m
- Taiwan: US$54m
- Netherlands: US$53m
- Vietnam: US$51m
- Türkiye: US$50m
- Saudi Arabia: US$40m
- Japan: US$39m
- Poland: US$37m
- Indonesia: US$36m
- Malaysia: US$34m
- Czechia: US$33m
- Spain: US$32m
- Brazil: US$31m
- Ukraine: US$29m
- United Kingdom: US$29m
- Singapore: US$25m
- United Arab Emirates: US$22m
- Sweden: US$22m
- Belgium: US$20m
- Russia: US$19m
- Australia: US$19m
- Slovenia: US$17m
- Ireland: US$17m
- Philippines: US$17m
- Slovakia: US$17m
- Switzerland: US$16m
- Estonia: US$15m
- Portugal: US$14m
- Kazakhstan: US$14m
- Hungary: US$14m
- Cambodia: US$14m
- Algeria: US$13m
- Argentina: US$13m
- Romania: US$12m
- Austria: US$12m
- South Africa: US$11m
- Croatia: US$10m
- Colombia: US$10m
- Denmark: US$9m
- Lithuania: US$9m
- Latvia: US$9m
- Serbia: US$8m
- Uzbekistan: US$7m
- Luxembourg: US$6m
- Israel: US$6m
- Uruguay: US$5m
- Chile: US$5m
- Hong Kong SAR China: US$5m
- Egypt: US$5m
- Iraq: US$5m
- Tanzania: US$5m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$266m | 11.8% | |
| 2 | US$249m | 11.1% | |
| 3 | US$218m | 9.7% | |
| 4 | US$207m | 9.2% | |
| 5 | US$116m | 5.1% | |
| 6 | US$115m | 5.1% | |
| 7 | US$107m | 4.7% | |
| 8 | US$105m | 4.7% | |
| 9 | US$103m | 4.6% | |
| 10 | US$95m | 4.2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$301m | 13.4% | |
| 2 | US$172m | 7.6% | |
| 3 | US$125m | 5.5% | |
| 4 | US$107m | 4.8% | |
| 5 | US$84m | 3.7% | |
| 6 | US$82m | 3.7% | |
| 7 | US$79m | 3.5% | |
| 8 | US$75m | 3.3% | |
| 9 | US$72m | 3.2% | |
| 10 | US$72m | 3.2% |
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
- 60number of duty-free countries (MFN)
- 45%highest: Bahamas, Bermuda, Cayman Islands
164
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 1% | 2018 · HS 2012 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2021 · HS 2017 | ||
| 5% | 2021 · HS 2007 | ||
| 13% | 8% – 14% | 2023 · HS 2017 | |
| 6.5% | 2023 | ||
| 12% | 2021 · HS 2012 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 45% | 2022 | ||
| 5% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2022 · HS 2017 | ||
| 6.5% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 25% | 2023 | ||
| 10% | 2022 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2022 | ||
| 0% | 2023 | ||
| 14% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 22% | 2021 · HS 2002 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 6.5% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 20% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 4.7% | 2% – 10% | 2019 · HS 2017 | |
| 0% | 2022 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 6.5% | 2023 | ||
| 5% | 2023 | ||
| 13% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 5% | 2023 | ||
| 12% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2012 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 3.5% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 7.5% | 2023 | ||
| 5% | 2023 | ||
| 7% | 5% – 10% | 2020 · HS 2017 | |
| 0% | 2022 · HS 2017 | ||
| 0% | 2023 | ||
| 2% | 2023 | ||
| 0% | 2023 | ||
| 6.5% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 · HS 2002 | ||
| 5% | 2023 | ||
| 6.5% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 20% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 7% | 5% – 10% | 2023 · HS 2017 | |
| 4% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 2.5% | 2023 | ||
| 2.5% | 2023 | ||
| 1.5% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 2.5% | 0% – 5% | 2023 | |
| 0% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 3% | 2023 · HS 2012 | ||
| 0% | 2017 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 14% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 3% – 7% | 2023 | |
| 5% | 2023 | ||
| 6.5% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 8% | 2020 · HS 2017 | ||
| 10% | 2019 · HS 2017 | ||
| 6.5% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 6.5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2012 | ||
| 5% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 3% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2007 | ||
| 0% | 2023 | ||
| 1% | 2020 · HS 2012 | ||
| 0% | 2021 · HS 2012 | ||
| 0% | 2023 | ||
| 4% | 3% – 5% | 2023 | |
| 5% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2012 | ||
| 6.5% | 2023 | ||
| 0% | 2017 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 6.5% | 2023 | ||
| 14% | 2023 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 14% | 2023 · HS 2017 | ||
| 3% | 2023 | ||
| 6% | 2021 · HS 2012 | ||
| 5% | 2017 · HS 2017 | ||
| 0% | 2023 | ||
| 0.1% | 2023 |
Tariff data years 2017–2023; rates may have changed since. · 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
- 57544 Phenolic resins
- End use (BEC Rev. 5)
- Intermediate goods · BEC 211210
- CPC 2.1 product
- 34790 Other plastics in primary forms; ion exchangers
- ISIC Rev. 4 activity
- 2013 Manufacture of plastics and synthetic rubber in primary forms
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 3909.40 | unchanged |
| 2012 | 3909.40 | unchanged |
| 2007 | 3909.40 | unchanged |
| 2002 | 3909.40 | unchanged |
| 1996 | 3909.40 | unchanged |
| 1992 | 3909.40 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
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.
-
FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov
-
CELEX 32026R1540 · Source: eur-lex.europa.eu
-
Update to Phenolic Resins Suspension Measure – 7 January 2026
Trade Tariff news 3893 · Source: trade-tariff.service.gov.uk
Subheading 3909.40 is a single line in the UK Global Tariff, where the duty is duty-free.
The EU Combined Nomenclature has one tariff line for subheading 3909.40; the duty is 6.5%.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free; 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 phenolic resins, primary worth £21.5m (up 4% on the year before), at an average of £2.82 per kg; France supplied 24%, followed by Germany.
World trade in phenolic resins, primary reached US$2bn in 2024, up 0.7% on 2023.
China was the largest exporter with 11.8% of the total, ahead of the United States.
Products classified here
Questions and answers
What is the HS code for amino-resins, phenolic resins and polyurethanes, in primary: phenolic resins?
Amino-resins, phenolic resins and polyurethanes, in primary: phenolic resins fall under HS subheading 3909.40, part of heading 3909, in section VII of the Harmonized System.
What is the import duty on amino-resins, phenolic resins and polyurethanes… in the UK?
Under the UK Global Tariff, imports under 3909.40 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on amino-resins, phenolic resins and polyurethanes… in the EU?
Under the EU Combined Nomenclature, imports under 3909.40 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 amino-resins, phenolic resins and polyurethanes…?
China, with US$266m in 2024 (11.8% of world exports).
Which countries can export phenolic resins, 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 applies. Pick a country above to see its rate.
Is there anti-dumping duty on phenolic resins, 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 phenolic resins, primary from?
In the 12 months to August 2026, the largest suppliers were France (24%), Germany (21%) and United States (12%), out of total imports of £21.5m.
Typical products
Everyday names, not part of the legal text.