Subheading · Chapter 39 · Heading 3917
3917.23: Of polymers of vinyl chloride
Rigid PVC pipes
3917.23 is the HS subheading for rigid PVC pipes, under heading 3917 in chapter 39.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3917 23 00 00 Of polymers of vinyl chloride
- 3917 23 10 00 Seamless and of a length exceeding the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked 6%
- 3917 23 10 10 For use in certain types of aircraft 6%
- 3917 23 10 90 Other 6%
- 3917 23 90 00 Other
- 3917 23 90 10 With fittings attached, for use in civil aircraft
- 3917 23 90 20 For use in certain types of aircraft 6%
- 3917 23 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 5
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 833
- Documents
- 9018
- Duty suspensionAutonomous suspension under end-use Free
- Applies to goods from
- all countries
- Legal act
- 2020 No. 1435
- Documents
- N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Tariff lines
- on 2 of 5 lines
- 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 suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
- Applies to goods from
- all countries
- Legal act
- 2020 No. 1431
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Tariff lines
- on 2 of 5 lines
- Duty suspensionNon preferential duty under end-use Free
- Applies to goods from
- all countries
- Legal act
- S.I. 2020/1430
- Documents
- N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Tariff lines
- on 1 of 5 lines
Import requirements 1
- 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
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 6% |
| 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 |
|---|---|---|---|
 Ireland | £11.6m | 24.6% | -6.3% |
 France | £7.5m | 15.9% | +10.1% |
 United States | £7.5m | 15.8% | +8.5% |
 China | £5.6m | 11.9% | +25.8% |
 Italy | £3.7m | 7.7% | +17.9% |
 Germany | £3.4m | 7.2% | -2.4% |
 Netherlands | £2.9m | 6.1% | -44.8% |
 India | £968k | 2% | -17.3% |
Same subheading in other tariffs
EU 6.5% Third-country duty 2 tariff lines 
Türkiye 6.5% Third-country duty 2 tariff lines USA 3.1% General (MFN) 1 tariff line 
Canada Free Third-country duty 3 tariff lines 
Mexico 5% Third-country duty 3 tariff lines 
Brazil 16% Third-country duty 1 tariff line 
Argentina 16% Third-country duty 3 tariff lines 
Peru Free Third-country duty 2 tariff lines 
New Zealand 5% Third-country duty 1 tariff line 
Japan 3.9% Third-country duty 1 tariff line 
Taiwan 5% Third-country duty 1 tariff line 
GCC 5% Third-country duty 3 tariff lines 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia 6.5% Third-country duty 2 tariff lines 
Nigeria 20% Third-country duty 2 tariff lines World trade in 2024
Trade value (US$) no reported trade < US$1mUS$1m+US$8m+US$37m+> US$92m
Exports: 148
- China: US$253m
- United States: US$161m
- Italy: US$131m
- Germany: US$107m
- Canada: US$92m
- Spain: US$87m
- India: US$80m
- Mexico: US$72m
- Netherlands: US$70m
- Egypt: US$57m
- Colombia: US$52m
- Guatemala: US$51m
- Malaysia: US$46m
- Poland: US$41m
- Bahrain: US$37m
- Türkiye: US$36m
- Serbia: US$31m
- Costa Rica: US$30m
- France: US$27m
- United Kingdom: US$23m
- Côte d’Ivoire: US$21m
- Ireland: US$19m
- Botswana: US$18m
- Belgium: US$17m
- Dominican Republic: US$15m
- Portugal: US$14m
- South Korea: US$14m
- Japan: US$14m
- Czechia: US$14m
- Vietnam: US$12m
- Taiwan: US$12m
- Sweden: US$11m
- Thailand: US$11m
- Romania: US$10m
- Hungary: US$9m
- South Africa: US$9m
- Israel: US$8m
- Slovakia: US$7m
- Peru: US$7m
- Austria: US$7m
- Saudi Arabia: US$6m
- Singapore: US$6m
- United Arab Emirates: US$5m
- Denmark: US$5m
- Trinidad & Tobago: US$5m
- Ghana: US$5m
- Chile: US$5m
- Ukraine: US$5m
- Malta: US$5m
- Russia: US$4m
- Honduras: US$4m
- Ecuador: US$4m
- Philippines: US$4m
- Switzerland: US$4m
- Finland: US$3m
- Morocco: US$3m
- Brazil: US$3m
- Australia: US$3m
- Lithuania: US$2m
- Oman: US$2m
Trade value (US$) no reported trade < US$3mUS$3m+US$7m+US$18m+> US$42m
Imports: 221
- United States: US$267m
- France: US$132m
- Canada: US$81m
- Iraq: US$61m
- United Kingdom: US$58m
- Mexico: US$48m
- Belgium: US$42m
- Saudi Arabia: US$38m
- Germany: US$35m
- Singapore: US$29m
- Netherlands: US$29m
- Czechia: US$28m
- Honduras: US$27m
- United Arab Emirates: US$27m
- Spain: US$25m
- Austria: US$25m
- Nicaragua: US$24m
- Hong Kong SAR China: US$24m
- Indonesia: US$22m
- Libya: US$22m
- Australia: US$19m
- El Salvador: US$18m
- Hungary: US$18m
- Italy: US$17m
- South Africa: US$17m
- Vietnam: US$17m
- Morocco: US$16m
- Denmark: US$16m
- Myanmar (Burma): US$16m
- Poland: US$16m
- Costa Rica: US$16m
- Croatia: US$15m
- Thailand: US$15m
- Romania: US$15m
- Switzerland: US$15m
- Malaysia: US$14m
- Ireland: US$14m
- Philippines: US$14m
- Slovakia: US$13m
- Portugal: US$13m
- Dominican Republic: US$13m
- Lithuania: US$13m
- Laos: US$11m
- China: US$10m
- Tunisia: US$10m
- Argentina: US$10m
- Burkina Faso: US$10m
- Cambodia: US$10m
- Türkiye: US$9m
- Finland: US$9m
- Pakistan: US$9m
- India: US$8m
- Sweden: US$8m
- Kazakhstan: US$8m
- Benin: US$7m
- Mali: US$7m
- Ukraine: US$7m
- Norway: US$7m
- Panama: US$7m
- Kuwait: US$7m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$253m | 13.7% |
| 2 | United States | US$161m | 8.7% |
| 3 | Italy | US$131m | 7.1% |
| 4 | Germany | US$107m | 5.8% |
| 5 | Canada | US$92m | 5% |
| 6 |  Spain | US$87m | 4.7% |
| 7 | India | US$80m | 4.4% |
| 8 | Mexico | US$72m | 3.9% |
| 9 | Netherlands | US$70m | 3.8% |
| 10 |  Egypt | US$57m | 3.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$267m | 14.5% |
| 2 | France | US$132m | 7.2% |
| 3 | Canada | US$81m | 4.4% |
| 4 |  Iraq | US$61m | 3.3% |
| 5 | United Kingdom | US$58m | 3.2% |
| 6 | Mexico | US$48m | 2.6% |
| 7 |  Belgium | US$42m | 2.3% |
| 8 |  Saudi Arabia | US$38m | 2.1% |
| 9 | Germany | US$35m | 1.9% |
| 10 |  Singapore | US$29m | 1.6% |
Import duty on this product around the world 163
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.
- 11%median duty
- 16number of duty-free countries (MFN)
- 50%highest: Angola, Sudan, Cameroon
163
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 25% | 2018 · HS 2012 | |
 Albania | 5% | 2023 | |
 Algeria | 15% | 2023 | |
 Angola | 50% | 2023 · HS 2017 | |
 Anguilla | 10% | 2021 · HS 2017 | |
 Antigua & Barbuda | 15% | 2021 · HS 2007 | |
| Argentina | 16% | 2023 · HS 2017 | |
 Armenia | 4.5% | 0% – 6.5% | 2023 |
 Aruba | 10% | 2021 · HS 2012 | |
 Australia | 5% | 2023 | |
 Azerbaijan | 10% | 0% – 15% | 2023 · HS 2017 |
 Bahrain | 5% | 2023 | |
 Bangladesh | 18% | 10% – 25% | 2023 · HS 2017 |
 Barbados | 15% | 2022 · HS 2017 | |
 Belarus | 6.1% | 5% – 6.5% | 2021 · HS 2017 |
 Belize | 15% | 2023 | |
 Benin | 20% | 2023 | |
 Bermuda | 25% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 15% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 6.7% | 0% – 10% | 2022 |
 Botswana | 15% | 2023 | |
| Brazil | 16% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 20% | 2023 | |
 Burundi | 25% | 2023 | |
 Cambodia | 15% | 2023 · HS 2017 | |
 Cameroon | 30% | 2023 | |
| Canada | 0% | 2023 | |
 Cape Verde | 3.3% | 0% – 5% | 2023 · HS 2017 |
 Cayman Islands | 22% | 2021 · HS 2002 | |
 Central African Republic | 30% | 2023 | |
 Chad | 30% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 10% | 2023 | |
 Colombia | 5% | 0% – 10% | 2023 · HS 2017 |
 Comoros | 0% | 2021 · HS 2017 | |
 Congo - Brazzaville | 30% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 11% | 5% – 14% | 2023 |
 Côte d’Ivoire | 20% | 2023 · HS 2017 | |
 Cuba | 30% | 2023 · HS 2017 | |
 Dominica | 15% | 2023 · HS 2017 | |
 Dominican Republic | 14% | 2023 | |
 Ecuador | 7.5% | 0% – 15% | 2023 · HS 2017 |
| Egypt | 20% | 2019 · HS 2017 | |
 El Salvador | 13% | 5% – 15% | 2022 |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 15% | 2023 | |
 Ethiopia | 30% | 2021 · HS 2017 | |
| European Union (27 countries) | 6.5% | 2023 | |
 Fiji | 17% | 5% – 32% | 2023 |
 Gabon | 30% | 2023 | |
 Gambia | 20% | 2023 | |
 Georgia | 3.3% | 0% – 5% | 2022 · HS 2017 |
 Ghana | 20% | 2023 | |
 Gibraltar | 12% | 2023 · HS 2017 | |
 Grenada | 7.5% | 0% – 15% | 2023 · HS 2012 |
 Guatemala | 13% | 5% – 15% | 2023 |
 Guinea | 20% | 2023 | |
 Guinea-Bissau | 20% | 2023 | |
 Guyana | 15% | 2023 · HS 2017 | |
 Haiti | 15% | 2020 · HS 2017 | |
 Honduras | 13% | 5% – 15% | 2023 |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
| India | 10% | 2023 | |
 Indonesia | 15% | 2023 | |
 Iran | 10% | 2020 · HS 2017 | |
 Israel | 7% | 6% – 8% | 2022 · HS 2017 |
 Jamaica | 15% | 2023 | |
| Japan | 3.9% | 2023 | |
 Jordan | 2.5% | 0% – 5% | 2023 |
 Kazakhstan | 3.3% | 0% – 6.5% | 2023 |
 Kenya | 25% | 2023 | |
 Kiribati | 10% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 6.1% | 5% – 6.5% | 2021 · HS 2017 |
 Laos | 20% | 2023 · HS 2017 | |
 Lebanon | 10% | 2020 · HS 2017 | |
 Lesotho | 15% | 2023 | |
 Liberia | 20% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 6.2%* | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malawi | 10% | 2021 · HS 2017 | |
 Malaysia | 20% | 2023 | |
 Maldives | 0% | 2023 | |
 Mali | 20% | 2023 | |
 Mauritania | 20% | 2023 · HS 2017 | |
 Mauritius | 15% | 2023 | |
| Mexico | 0% | 2023 · HS 2017 | |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 6.5% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 5% | 2023 · HS 2017 | |
 Morocco | 18% | 2023 | |
 Mozambique | 7.5% | 2023 | |
 Myanmar (Burma) | 3% | 2023 · HS 2017 | |
 Namibia | 15% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 30% | 2023 | |
| New Zealand | 5% | 2023 | |
 Nicaragua | 13% | 5% – 15% | 2023 |
 Niger | 20% | 2023 | |
| Nigeria | 20% | 2023 | |
| North Macedonia | 6.5% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 12% | 3% – 20% | 2023 |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 7% | 6% – 8% | 2017 · HS 2017 |
 Panama | 3% | 0% – 6% | 2023 |
 Papua New Guinea | 10% | 2023 | |
 Paraguay | 16% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 15% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 6.1% | 5% – 6.5% | 2021 · HS 2017 |
 Rwanda | 25% | 2023 | |
 Samoa | 8% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 10% | 2019 · HS 2017 | |
| Saudi Arabia | 6.5% | 2023 | |
 Senegal | 20% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 20% | 2023 | |
| Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 25% | 2023 · HS 2017 | |
 South Africa | 15% | 2023 | |
 South Korea | 6.5% | 2023 | |
 Sri Lanka | 20% | 2023 | |
 St Kitts & Nevis | 15% | 2023 | |
 St Lucia | 15% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 5% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 15% | 2023 | |
 Sudan | 40% | 2021 · HS 2017 | |
 Suriname | 15% | 2023 · HS 2007 | |
| Switzerland | 4.7%* | 2023 | |
 Syria | 10% | 2020 · HS 2012 | |
 Tajikistan | 4.9% | 0% – 6.5% | 2021 · HS 2012 |
 Tanzania | 25% | 2023 | |
 Thailand | 5% | 2023 | |
 Togo | 20% | 2023 | |
 Tonga | 0% | 2023 · HS 2017 | |
 Trinidad & Tobago | 15% | 2023 · HS 2012 | |
| Türkiye | 17% | 2023 | |
 Tuvalu | 0% | 2017 · HS 2017 | |
 Uganda | 0% | 2023 | |
 Ukraine | 4.3% | 0% – 6.5% | 2023 · HS 2017 |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 4.8% | 0% – 6% | 2023 |
| United States | 3.1% | 2023 | |
 Uruguay | 16% | 2023 · HS 2017 | |
 Uzbekistan | 20% | 2021 · HS 2017 | |
 Vanuatu | 10% | 2023 | |
 Venezuela | 20% | 2023 · HS 2017 | |
 Vietnam | 17% | 2023 | |
 Wallis & Futuna | 6% | 2021 · HS 2012 | |
 Yemen | 7.5% | 5% – 10% | 2017 · HS 2017 |
 Zambia | 18% | 15% – 25% | 2023 |
 Zimbabwe | 0.2% | 0.1% – 0.4% | 2023 |
Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · 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
- 5812 Tubes, pipes & hoses, rigid
- End use (BEC Rev. 5)
- Intermediate goods · BEC 311210
- CPC 2.1 product
- 36320 Tubes, pipes and hoses, and fittings therefor, of plastics
- ISIC Rev. 4 activity
- 2220 Manufacture of plastics products
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 3917.23 | unchanged |
| 2012 | 3917.23 | unchanged |
| 2007 | 3917.23 | unchanged |
| 2002 | 3917.23 | unchanged |
| 1996 | 3917.23 | unchanged |
| 1992 | 3917.23 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
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.
- N325623 U.S. CBP
The tariff classification of plastic pipe and pipe fittings from Taiwan
- 600016158 HMRC
Plastic ducting (pipes and fittings) Manufactured from UPVC thermoplastic Ducting is supplied in straight lengths of either 3metres or 6metres Used for underground networks for power, data, telecomms fibre optic infrastructure Colour: green
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.
- Classification · Applies from:
CELEX 32026R1873 · Source: eur-lex.europa.eu
- Import and export controls
FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov
- Tariff change
FR Doc. 2026-11158 · 91 FR 33854 · Source: federalregister.gov
- Other
Update to VAT Z Coverage on Aircraft and Aircraft Parts – 19 May 2026
Trade Tariff news 6334 · Source: trade-tariff.service.gov.uk
In the UK Global Tariff, subheading 3917.23 covers 5 tariff lines and the duty is 6%.
The EU Combined Nomenclature divides subheading 3917.23 into 2 tariff lines; the duty is 6.5%.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard 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 rigid PVC pipes worth £47.4m (down 4% on the year before), at an average of £2.26 per kg; Ireland supplied 25%, followed by France.
World trade in rigid PVC pipes reached US$2bn in 2024, down 4.6% on 2023.
China was the largest exporter with 13.7% of the total, ahead of the United States.
Questions and answers
What is the HS code for of polymers of vinyl chloride?
Of polymers of vinyl chloride fall under HS subheading 3917.23, part of heading 3917, in section VII of the Harmonized System.
What is the import duty on of polymers of vinyl chloride in the UK?
Under the UK Global Tariff, imports under 3917.23 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 of polymers of vinyl chloride in the EU?
Under the EU Combined Nomenclature, imports under 3917.23 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 of polymers of vinyl chloride?
China, with US$253m in 2024 (13.7% of world exports).
Which countries can export rigid PVC pipes 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 rigid PVC pipes?
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 rigid PVC pipes from?
In the 12 months to August 2026, the largest suppliers were Ireland (25%), France (16%) and United States (16%), out of total imports of £47.4m.