Subheading · Chapter 39 · Heading 3909

3909.50

3909.50: Amino-resins, phenolic resins and polyurethanes, in primary: polyurethanes

Polyurethanes, primary

Official description Polyurethanes

3909.50 is the HS subheading for polyurethanes, primary, under heading 3909 in chapter 39.

What you pay

Importing into UK

Customs duty Free – 6% standard rate · across 5 national lines depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 4
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 3909 50 00 00 Polyurethanes
  2. 3909 50 10 00 Polyurethane of 2.2′-(tert-butylimino)diethanol and 4.4′-methylenedicyclohexyl diisocyanate, in the form of a solution in n,n-dimethylacetamide, containing by weight 50% or more of polymer Free
  3. 3909 50 90 00 Other 6%
  4. 3909 50 90 20 Preparation containing by weight: - 14% or more but not more than 18% of ethoxylated polyurethane modified with hydrophobic groups, - 3% or more but not more than 5% of enzymatically modified starch, and - 77% or more but not more than 83% of water 6%
  5. 3909 50 90 30 Preparation containing by weight: - 16% or more but not more than 20% of ethoxylated polyurethane modified with hydrophobic groups, - 19% or more but not more than 23% of diethylene glycol butyl ether, and - 60% or more but not more than 64% of water 6%
  6. 3909 50 90 40 Preparation containing by weight: - 34% or more but not more than 36% of ethoxylated polyurethane modified with hydrophobic groups, - 37% or more but not more than 39% of propylene glycol, and - 26% or more but not more than 28% of water 6%
  7. 3909 50 90 90 Other 6%

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 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
  • 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 4 of 5 lines

Import requirements 4

  • 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 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
  • 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
  • Import controlImport control of fluorinated greenhouse gases
    Applies to goods from
    all countries
    Legal act
    517/2014
    Documents
    • Y054 Goods labelled according to the provisions of Article 12 of Regulation (EU) 2024/573
    • Y053
    • Y986 Exemption from import prohibition according to Article 11.1 and 11.2 of Regulation (EU) 2024/573
    • Y926
    • 9066
    • Y123 Undertaking registered in the F-Gas Portal according to Article 20 of Regulation (EU) 2024/573
    • Y124
    • Y976
    Tariff lines
    on 4 of 5 lines

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–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

last 12 months£138.9m+1.8% · previous 12 months
Average import price£3.68 per kg
Jan 2024: £12mFeb 2024: £12mMar 2024: £11.3mApr 2024: £13.5mMay 2024: £13.2mJun 2024: £12.4mJul 2024: £12.8mAug 2024: £12.8mSept 2024: £11.6mOct 2024: £11.3mNov 2024: £12.2mDec 2024: £7.9mJan 2025: £10.7mFeb 2025: £10.9mMar 2025: £12.4mApr 2025: £11.9mMay 2025: £13.5mJun 2025: £10.4mJul 2025: £12.6mAug 2025: £11.1mSept 2025: £10.8mOct 2025: £11.4mNov 2025: £11.2mDec 2025: £8.1mJan 2026: £9.9mFeb 2026: £10.6mMar 2026: £12.6mApr 2026: £13.5mMay 2026: £13.8mJun 2026: £12.6mJul 2026: £12.8mAug 2026: £11.7m 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 £38.5m 27.7% -5%
United States £21.4m 15.4% +7.5%
Belgium £15m 10.8% +17.6%
Netherlands £12.8m 9.2% -11.2%
Italy £12.6m 9.1% +7.8%
France £8.7m 6.3% +6.6%
Spain £8.4m 6% -0%
Switzerland £7.8m 5.6% -1.8%

Same subheading in other tariffs

World trade in 2024

3909.50 · US$7.5bn

Trade value (US$) no reported trade < US$348.4kUS$348.4k+US$12.4m+US$153.7m+> US$388.5m

Exports: 136
  1. Germany: US$1.5bn
  2. China: US$972m
  3. United States: US$813.6m
  4. Italy: US$575.4m
  5. Taiwan: US$388.5m
  6. South Korea: US$315.5m
  7. Belgium: US$303.7m
  8. Spain: US$302m
  9. Netherlands: US$294m
  10. Japan: US$239.4m
  11. France: US$211.3m
  12. Canada: US$164.8m
  13. Singapore: US$156.6m
  14. United Kingdom: US$153.7m
  15. Türkiye: US$127.3m
  16. Switzerland: US$105.9m
  17. India: US$86.4m
  18. Malaysia: US$73.4m
  19. Greece: US$68m
  20. Hungary: US$64.7m
  21. Poland: US$59m
  22. Brazil: US$55.1m
  23. Austria: US$48.3m
  24. Thailand: US$41.8m
  25. Mexico: US$33.8m
  26. Romania: US$24.7m
  27. Czechia: US$24m
  28. Australia: US$23.7m
  29. United Arab Emirates: US$23.1m
  30. Vietnam: US$19.7m
  31. Portugal: US$19.7m
  32. Denmark: US$16.6m
  33. Sweden: US$14.8m
  34. Russia: US$12.4m
  35. Indonesia: US$11.5m
  36. Estonia: US$11.2m
  37. Hong Kong SAR China: US$9.2m
  38. Ireland: US$8.7m
  39. Finland: US$8.4m
  40. Kyrgyzstan: US$6.6m
  41. Slovakia: US$5.4m
  42. Slovenia: US$4.5m
  43. South Africa: US$4.4m
  44. Egypt: US$4.2m
  45. Lithuania: US$4m
  46. Latvia: US$3.1m
  47. Kazakhstan: US$2.5m
  48. Colombia: US$2.3m
  49. Norway: US$2.3m
  50. Luxembourg: US$2.1m
  51. Saudi Arabia: US$1.7m
  52. Panama: US$1.7m
  53. Argentina: US$1.6m
  54. Bulgaria: US$1.3m
  55. Tunisia: US$1.2m
  56. Serbia: US$1.1m
  57. Iran: US$969.9k
  58. Chile: US$805.2k
  59. Croatia: US$772.7k
  60. Guatemala: US$653.5k

Top exporters

RankCountryValueShare
1 Germany US$1.5bn 20.6%
2 China US$972m 13%
3 United States US$813.6m 10.9%
4 Italy US$575.4m 7.7%
5 Taiwan US$388.5m 5.2%
6 South Korea US$315.5m 4.2%
7 Belgium US$303.7m 4.1%
8 Spain US$302m 4%
9 Netherlands US$294m 3.9%
10 Japan US$239.4m 3.2%

Top importers

RankCountryValueShare
1 China US$673m 9%
2 United States US$503.7m 6.7%
3 Vietnam US$451.2m 6%
4 Germany US$426.1m 5.7%
5 India US$337.6m 4.5%
6 Italy US$328.7m 4.4%
7 Mexico US$326.6m 4.4%
8 Canada US$219.4m 2.9%
9 France US$212.6m 2.8%
10 Indonesia US$199.3m 2.7%

Binding rulings for similar goods 2

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.

  • N343968 U.S. CBP 16 November 2024 · 3909.50.50.00

    The tariff classification of a two-component spray applied polyurethane foam system from Canada

  • N338752 U.S. CBP 4 April 2024 · 3909.50.50.00

    The tariff classification, country of origin and eligibility of the United States-Mexico-Canada Agreement (USMCA) for a polyurethane prepolymer from Canada

The UK Global Tariff divides subheading 3909.50 into 5 tariff lines; the duty is between 0% and 6% (average 4.8%). 1 of them is duty-free.

In the EU Combined Nomenclature, subheading 3909.50 covers 2 tariff lines and the duty is between 0% and 6.5%. 1 of them is duty-free.

174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free – 6%.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

Imports of polyurethanes, primary into the UK came to £138.9m between September 2025 and August 2026 (up 2% on the year before); Germany supplied 28%, followed by United States.

In 2024, countries exported polyurethanes, primary worth US$7.5bn (−3% year on year).

The largest exporter was Germany (US$1.5bn), followed by China.

Products classified here

Questions and answers

What is the HS code for amino-resins, phenolic resins and polyurethanes, in primary: polyurethanes?

Amino-resins, phenolic resins and polyurethanes, in primary: polyurethanes fall under HS subheading 3909.50, 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 3909.50 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 amino-resins, phenolic resins and polyurethanes… in the EU?

Under the EU Combined Nomenclature, imports under 3909.50 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 amino-resins, phenolic resins and polyurethanes…?

Germany, with US$1.5bn in 2024 (20.6% of world exports).

Which countries can export polyurethanes, 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 polyurethanes, 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 polyurethanes, primary from?

In the 12 months to August 2026, the largest suppliers were Germany (28%), United States (15%) and Belgium (11%), out of total imports of £138.9m.