Subheading · Chapter 39 · Heading 3912

3912.12

3912.12: Cellulose and its chemical derivatives, not elsewhere: cellulose acetates, plasticised

Official description Plasticised

Subheading 3912.12 belongs to heading 3912 (cellulose and its chemical derivatives) in chapter 39.

What you pay

Importing into UK

Customs duty 6% standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 3912 12 00 00 Plasticised 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 1

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 833
    Documents
    • 9018

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 schemeCountriesRate
standard rate (no agreement)—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£221k+30% · previous 12 months
Average import price£8.32 per kg
Feb 2024: £12kApr 2024: £28kMay 2024: £26kJun 2024: £20kJul 2024: £9kAug 2024: £4kSept 2024: £52kOct 2024: £25kNov 2024: £23kFeb 2025: £4kMar 2025: £23kMay 2025: £13kJun 2025: £24kJul 2025: £6kSept 2025: £31kOct 2025: £5kNov 2025: £32kJan 2026: £23kFeb 2026: £7kMar 2026: £6kApr 2026: £50kMay 2026: £8kJun 2026: £34kJul 2026: £24k 2026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Italy £189k 85.6% +20.1%
Netherlands £13k 5.8% +531.2%
Serbia £11k 5.1% —
United States £4k 1.7% -24.3%
Germany £4k 1.7% +226.8%
Canada £0 0% -100%
Türkiye £0 0% -100%

Same subheading in other tariffs

World trade in 2024

3912.12 · US$48m

Trade value (US$) no reported trade < US$37kUS$37k+US$278k+US$1m+> US$7m

Exports: 60
  1. United States: US$23m
  2. Hong Kong SAR China: US$7m
  3. Japan: US$4m
  4. Italy: US$4m
  5. China: US$1m
  6. Austria: US$1m
  7. Bulgaria: US$1m
  8. Germany: US$928k
  9. France: US$711k
  10. Portugal: US$708k
  11. India: US$446k
  12. Spain: US$401k
  13. Poland: US$397k
  14. Netherlands: US$389k
  15. Taiwan: US$278k
  16. Denmark: US$252k
  17. Czechia: US$231k
  18. Latvia: US$228k
  19. Indonesia: US$227k
  20. Vietnam: US$184k
  21. Canada: US$162k
  22. South Korea: US$161k
  23. Kazakhstan: US$122k
  24. Mexico: US$82k
  25. United Kingdom: US$78k
  26. Belgium: US$71k
  27. Türkiye: US$50k
  28. Saudi Arabia: US$39k
  29. Sweden: US$37k
  30. Switzerland: US$35k
  31. Finland: US$27k
  32. Malaysia: US$23k
  33. Thailand: US$13k
  34. Kyrgyzstan: US$12k
  35. Panama: US$12k
  36. Slovenia: US$9k
  37. Chile: US$8k
  38. Angola: US$6k
  39. Slovakia: US$6k
  40. Colombia: US$5k
  41. South Africa: US$4k
  42. Egypt: US$4k
  43. Guatemala: US$3k
  44. Ireland: US$3k
  45. Uruguay: US$3k
  46. Bahrain: US$2k
  47. Romania: US$2k
  48. Singapore: US$2k
  49. Cambodia: US$2k
  50. Australia: US$1k
  51. Estonia: US$1k
  52. Norway: US$700
  53. United Arab Emirates: US$500
  54. Serbia: US$400
  55. Brazil: US$300
  56. Greece: US$200
  57. Lithuania: US$100
  58. Luxembourg: US$100
  59. Honduras: US$0
  60. Moldova: US$0

Top exporters

RankCountryValueShare
1 United States US$23m 47.5%
2 Hong Kong SAR China US$7m 15.4%
3 Japan US$4m 8%
4 Italy US$4m 7.3%
5 China US$1m 3.1%
6 Austria US$1m 2.9%
7 Bulgaria US$1m 2.7%
8 Germany US$928k 1.9%
9 France US$711k 1.5%
10 Portugal US$708k 1.5%

Top importers

RankCountryValueShare
1 Lithuania US$12m 24.2%
2 China US$10m 20.2%
3 Spain US$3m 5.9%
4 Canada US$2m 4.9%
5 Hong Kong SAR China US$2m 4.4%
6 Taiwan US$2m 4.4%
7 South Korea US$2m 3.4%
8 Japan US$2m 3.3%
9 Czechia US$1m 3%
10 Mexico US$1m 2.6%

The UK Global Tariff has one tariff line for subheading 3912.12; the duty is 6%.

Subheading 3912.12 is a single line in the EU Combined Nomenclature, where the duty is 6.5%.

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 6%.

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

Imports of these goods into the UK came to £221.1k between September 2025 and August 2026 (up 30% on the year before); Italy supplied 86%, followed by Netherlands.

In 2024, countries exported these goods worth US$48m (+37% year on year).

The largest exporter was the United States (US$23m), followed by Hong Kong SAR China.

Questions and answers

What is the HS code for cellulose and its chemical derivatives, not elsewhere: cellulose acetates, plasticised?

Cellulose and its chemical derivatives, not elsewhere: cellulose acetates, plasticised fall under HS subheading 3912.12, part of heading 3912, in section VII of the Harmonized System.

What is the import duty on cellulose and its chemical derivatives in the UK?

Under the UK Global Tariff, imports under 3912.12 from countries without a preferential agreement are charged at 6%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on cellulose and its chemical derivatives in the EU?

Under the EU Combined Nomenclature, imports under 3912.12 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 cellulose and its chemical derivatives?

The United States, with US$23m in 2024 (47.5% of world exports).

Which countries can export these goods 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 6% applies. Pick a country above to see its rate.

Is there anti-dumping duty on these goods?

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 these goods from?

In the 12 months to August 2026, the largest suppliers were Italy (86%), Netherlands (6%) and Serbia (5%), out of total imports of £221.1k.