Subheading · Chapter 39 · Heading 3918
3918.10: Of polymers of vinyl chloride
PVC floor coverings
3918.10 is the HS subheading for PVC floor coverings, under heading 3918 in chapter 39.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3918 10 00 00 Of polymers of vinyl chloride m²
- 3918 10 10 00 Consisting of a support impregnated, coated or covered with poly(vinyl chloride) 6%m²
- 3918 10 10 10 For use in certain types of aircraft 6%m²
- 3918 10 10 90 Other 6%m²
- 3918 10 90 00 Other 6%m²
- 3918 10 90 10 For use in certain types of aircraft 6%m²
- 3918 10 90 90 Other 6%m²
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 4
- 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 4 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 4 lines
Import requirements 1
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 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 |
|---|---|---|---|
 China | £156.8m | 41.9% | -4.8% |
 Belgium | £67.5m | 18.1% | +3.8% |
 France | £25.2m | 6.8% | +19.5% |
 Germany | £22.4m | 6% | -3.3% |
 Slovenia | £18.3m | 4.9% | +0.1% |
 Netherlands | £14.4m | 3.8% | -1.7% |
 Luxembourg | £13.9m | 3.7% | -27.8% |
 South Korea | £12.1m | 3.2% | -21% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$170kUS$170k+US$7m+US$137m+> US$424m
Exports: 146
- China: US$5bn
- Vietnam: US$2bn
- South Korea: US$815m
- Belgium: US$649m
- France: US$424m
- Germany: US$330m
- Luxembourg: US$231m
- Netherlands: US$227m
- Sweden: US$208m
- United States: US$192m
- United Kingdom: US$178m
- Mexico: US$169m
- Poland: US$140m
- Thailand: US$137m
- Taiwan: US$131m
- India: US$127m
- Türkiye: US$111m
- Slovenia: US$85m
- Canada: US$79m
- Serbia: US$54m
- Malaysia: US$42m
- Spain: US$39m
- Japan: US$37m
- Hungary: US$37m
- Czechia: US$33m
- Switzerland: US$28m
- Cambodia: US$28m
- Russia: US$24m
- Italy: US$17m
- Hong Kong SAR China: US$16m
- Austria: US$16m
- Ireland: US$16m
- Portugal: US$9m
- Tunisia: US$7m
- Finland: US$7m
- Denmark: US$6m
- Uzbekistan: US$6m
- Australia: US$5m
- Israel: US$5m
- South Africa: US$5m
- Saudi Arabia: US$4m
- United Arab Emirates: US$4m
- Slovakia: US$4m
- Singapore: US$3m
- Brazil: US$3m
- Peru: US$3m
- Bulgaria: US$3m
- Kazakhstan: US$2m
- Colombia: US$2m
- New Zealand: US$2m
- Latvia: US$2m
- Greece: US$2m
- Ukraine: US$2m
- Lithuania: US$2m
- Norway: US$2m
- Croatia: US$1m
- Romania: US$739k
- Egypt: US$608k
- Jordan: US$579k
- Iran: US$559k
Trade value (US$) no reported trade < US$3mUS$3m+US$21m+US$87m+> US$274m
Imports: 219
- United States: US$5bn
- Germany: US$706m
- Canada: US$525m
- United Kingdom: US$487m
- France: US$466m
- Netherlands: US$335m
- Australia: US$274m
- Belgium: US$262m
- Italy: US$204m
- Spain: US$179m
- Poland: US$173m
- Russia: US$169m
- Czechia: US$130m
- Philippines: US$120m
- Brazil: US$111m
- Saudi Arabia: US$105m
- Sweden: US$97m
- Austria: US$93m
- United Arab Emirates: US$92m
- Indonesia: US$90m
- Japan: US$88m
- Vietnam: US$87m
- Switzerland: US$86m
- Portugal: US$82m
- Mexico: US$76m
- Thailand: US$73m
- Türkiye: US$67m
- India: US$65m
- Malaysia: US$62m
- Taiwan: US$61m
- South Korea: US$61m
- Denmark: US$57m
- Singapore: US$55m
- Finland: US$53m
- Norway: US$53m
- Romania: US$51m
- Ukraine: US$51m
- Chile: US$45m
- South Africa: US$45m
- North Korea: US$42m
- Kazakhstan: US$41m
- Ireland: US$41m
- China: US$41m
- Luxembourg: US$38m
- Slovakia: US$37m
- New Zealand: US$36m
- Iraq: US$33m
- Slovenia: US$33m
- Hong Kong SAR China: US$32m
- Colombia: US$29m
- Hungary: US$26m
- Peru: US$24m
- Israel: US$22m
- Nigeria: US$22m
- Greece: US$21m
- Morocco: US$20m
- Ghana: US$20m
- Lithuania: US$20m
- Argentina: US$19m
- Kyrgyzstan: US$16m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$5bn | 43.1% |
| 2 |  Vietnam | US$2bn | 15.8% |
| 3 | South Korea | US$815m | 7.1% |
| 4 | Belgium | US$649m | 5.7% |
| 5 | France | US$424m | 3.7% |
| 6 | Germany | US$330m | 2.9% |
| 7 | Luxembourg | US$231m | 2% |
| 8 | Netherlands | US$227m | 2% |
| 9 |  Sweden | US$208m | 1.8% |
| 10 |  United States | US$192m | 1.7% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$5bn | 39.8% |
| 2 | Germany | US$706m | 6.1% |
| 3 |  Canada | US$525m | 4.6% |
| 4 | United Kingdom | US$487m | 4.2% |
| 5 | France | US$466m | 4.1% |
| 6 | Netherlands | US$335m | 2.9% |
| 7 |  Australia | US$274m | 2.4% |
| 8 | Belgium | US$262m | 2.3% |
| 9 |  Italy | US$204m | 1.8% |
| 10 |  Spain | US$179m | 1.6% |
Binding rulings for similar goods 17
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.
- N350880 U.S. CBP
The tariff classification, country of origin and status under the United States-Panama Trade Promotion Agreement of vinyl flooring planks from Panama (US-PATPA)
- N341739 U.S. CBP
The tariff classification of a polyvinyl chloride (PVC) stone plastic composite flooring planks from Poland
- N336734 U.S. CBP
The tariff classification, country of origin and status under the United States-Panama Trade Promotion Agreement of vinyl flooring planks from Panama
- N327606 U.S. CBP
The tariff classification of polyvinyl chloride (PVC) flooring planks from Portugal
- N310216 U.S. CBP
The tariff classification of polyvinyl chloride (PVC) tiles from China
- N309730 U.S. CBP
The tariff classification of polyvinyl chloride (PVC) flooring planks from China
- 600008763 HMRC
Protective mat made of plastic (100% PVC), rectangular in shape, it is available in 2 sizes 37cm x 45cm & 40cm x 60cm. The non-slip mat is used to protect the floor by placing it under a cat litter tray. The packaging is cardboard saddle tabs and a plastic hanger.
17 rulings in total for this code
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.
- Other
Update to VAT Z Coverage on Aircraft and Aircraft Parts – 19 May 2026
Trade Tariff news 6334 · Source: trade-tariff.service.gov.uk
The UK Global Tariff divides subheading 3918.10 into 4 tariff lines; the duty is 6%.
In the EU Combined Nomenclature, subheading 3918.10 covers 2 tariff lines and 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 PVC floor coverings into the UK came to £373.8m between September 2025 and August 2026 (down 3% on the year before); China supplied 42%, followed by Belgium.
In 2024, countries exported PVC floor coverings worth US$11bn (+7.4% year on year).
The largest exporter was China (US$5bn), followed by Vietnam.
Questions and answers
What is the HS code for of polymers of vinyl chloride?
Of polymers of vinyl chloride fall under HS subheading 3918.10, part of heading 3918, 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 3918.10 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 3918.10 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$5bn in 2024 (43.1% of world exports).
Which countries can export PVC floor coverings 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 PVC floor coverings?
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 PVC floor coverings from?
In the 12 months to August 2026, the largest suppliers were China (42%), Belgium (18%) and France (7%), out of total imports of £373.8m.