Subheading · Chapter 39 · Heading 3920
3920.30: Of polymers of styrene
Polystyrene film and sheet
3920.30 is the HS subheading for polystyrene film and sheet, under heading 3920 in chapter 39.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3920 30 00 00 Of polymers of styrene 6%
- 3920 30 00 10 Acrylonitrile-butadiene-styrene, for use in certain types of aircraft 6%
- 3920 30 00 30 Opaque layer, whether or not printed, biaxially oriented, high impact polystyrene foil in rolls with: -a thickness of 0.229 mm or more but not more than 0.279 mm, -an titanium dioxide content by weight of 3% or more but not more than 3.5%, -on one side a highly hydrophobic, chemically neutral and non-reactive coating 6%
- 3920 30 00 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 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 1 of 3 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 1 of 3 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 AmericaQuota | 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 agreementQuota | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreementQuota | 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 |
| 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 agreementQuota | 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 |
| DCTS Standard | Indonesia | 2.5% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £24.5m | 30% | +11.4% | |
| £17.8m | 21.8% | +2.4% | |
| £11.1m | 13.6% | +16.5% | |
| £6.1m | 7.5% | +9.2% | |
| £4.3m | 5.2% | +5.8% | |
| £3.5m | 4.3% | -10.3% | |
| £2.8m | 3.4% | +6.1% | |
| £2.4m | 2.9% | +4.6% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$833kUS$833k+US$9m+US$85m+> US$139m
Exports: 111
- Germany: US$383m
- China: US$226m
- Austria: US$178m
- Portugal: US$139m
- Japan: US$139m
- Türkiye: US$132m
- Belgium: US$129m
- Italy: US$109m
- United States: US$109m
- Mexico: US$107m
- France: US$85m
- Czechia: US$81m
- Spain: US$53m
- South Korea: US$44m
- Ireland: US$43m
- Canada: US$39m
- Poland: US$34m
- Taiwan: US$18m
- United Kingdom: US$16m
- Netherlands: US$15m
- Malaysia: US$13m
- Sweden: US$12m
- Vietnam: US$12m
- Hong Kong SAR China: US$11m
- Slovenia: US$11m
- India: US$11m
- Lithuania: US$9m
- Denmark: US$8m
- Hungary: US$8m
- Bulgaria: US$8m
- Indonesia: US$6m
- Israel: US$6m
- Saudi Arabia: US$5m
- Romania: US$5m
- Brazil: US$5m
- Croatia: US$4m
- Russia: US$4m
- Australia: US$3m
- Serbia: US$3m
- Ukraine: US$3m
- Costa Rica: US$3m
- Finland: US$3m
- Luxembourg: US$3m
- Belarus: US$2m
- Philippines: US$2m
- Switzerland: US$2m
- Oman: US$2m
- Greece: US$2m
- Thailand: US$1m
- Slovakia: US$1m
- Singapore: US$1m
- Paraguay: US$1m
- Peru: US$960k
- Chile: US$834k
- United Arab Emirates: US$727k
- Colombia: US$659k
- Algeria: US$593k
- Jordan: US$492k
- South Africa: US$483k
- Panama: US$477k
Trade value (US$) no reported trade < US$760kUS$760k+US$8m+US$33m+> US$87m
Imports: 192
- France: US$232m
- United States: US$175m
- Germany: US$169m
- Poland: US$138m
- United Kingdom: US$102m
- China: US$87m
- Spain: US$85m
- Canada: US$75m
- Italy: US$73m
- Netherlands: US$72m
- Czechia: US$64m
- Austria: US$56m
- Mexico: US$51m
- Russia: US$43m
- Thailand: US$42m
- Belgium: US$42m
- Vietnam: US$41m
- Romania: US$34m
- Hungary: US$33m
- Indonesia: US$30m
- Denmark: US$28m
- India: US$28m
- Slovenia: US$28m
- Malaysia: US$27m
- South Korea: US$25m
- Switzerland: US$25m
- Taiwan: US$25m
- Türkiye: US$24m
- Lithuania: US$22m
- Sweden: US$22m
- Bulgaria: US$20m
- Ukraine: US$20m
- Philippines: US$17m
- Portugal: US$15m
- Slovakia: US$14m
- Ireland: US$13m
- Tunisia: US$12m
- Croatia: US$12m
- Japan: US$11m
- Australia: US$11m
- Norway: US$11m
- Dominican Republic: US$11m
- Serbia: US$9m
- South Africa: US$9m
- Colombia: US$8m
- Egypt: US$8m
- United Arab Emirates: US$8m
- Chile: US$8m
- Morocco: US$8m
- Finland: US$7m
- Israel: US$7m
- New Zealand: US$6m
- Belarus: US$5m
- Kazakhstan: US$5m
- Bosnia & Herzegovina: US$5m
- Greece: US$4m
- Brazil: US$4m
- Nigeria: US$4m
- Algeria: US$4m
- Singapore: US$4m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$383m | 17% | |
| 2 | US$226m | 10% | |
| 3 | US$178m | 7.9% | |
| 4 | US$139m | 6.2% | |
| 5 | US$139m | 6.2% | |
| 6 | US$132m | 5.9% | |
| 7 | US$129m | 5.7% | |
| 8 | US$109m | 4.8% | |
| 9 | US$109m | 4.8% | |
| 10 | US$107m | 4.7% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$232m | 10.3% | |
| 2 | US$175m | 7.8% | |
| 3 | US$169m | 7.5% | |
| 4 | US$138m | 6.1% | |
| 5 | US$102m | 4.5% | |
| 6 | US$87m | 3.9% | |
| 7 | US$85m | 3.8% | |
| 8 | US$75m | 3.3% | |
| 9 | US$73m | 3.2% | |
| 10 | US$72m | 3.2% |
Import duty on this product around the world 165
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.
- 10%median duty
- 16number of duty-free countries (MFN)
- 73%highest: Maldives, Bahamas, Angola
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 8% | 2018 · HS 2012 | ||
| 6% | 2023 | ||
| 15% | 2023 | ||
| 30% | 2023 · HS 2017 | ||
| 10% | 2021 · HS 2017 | ||
| 15% | 2021 · HS 2007 | ||
| 16% | 2023 · HS 2017 | ||
| 6.5% | 2023 | ||
| 12% | 2021 · HS 2012 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 45% | 2022 | ||
| 5% | 2023 | ||
| 25% | 2023 · HS 2017 | ||
| 15% | 2022 · HS 2017 | ||
| 6.5% | 2021 · HS 2017 | ||
| 15% | 2023 | ||
| 15% | 10% – 20% | 2023 | |
| 25% | 2023 | ||
| 10% | 2022 | ||
| 10% | 2023 · HS 2017 | ||
| 10% | 2022 | ||
| 10% | 2023 | ||
| 16% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 15% | 10% – 20% | 2023 | |
| 18% | 10% – 25% | 2023 | |
| 7% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 22% | 2021 · HS 2002 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 6.5% | 2023 | ||
| 3.3% | 0% – 5% | 2023 · HS 2017 | |
| 20% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 8.1% | 5% – 9% | 2023 | |
| 15% | 10% – 20% | 2023 · HS 2017 | |
| 5% | 2023 · HS 2017 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 5% | 2019 · HS 2017 | ||
| 8.3% | 5% – 10% | 2022 | |
| 10% | 2023 | ||
| 10% | 2023 | ||
| 15% | 10% – 20% | 2021 · HS 2017 | |
| 6.5% | 2023 | ||
| 5% | 2023 | ||
| 13% | 2023 | ||
| 10% | 2023 | ||
| 15% | 10% – 20% | 2023 | |
| 5% | 2022 · HS 2017 | ||
| 15% | 10% – 20% | 2023 | |
| 12% | 2023 · HS 2017 | ||
| 15% | 2023 · HS 2012 | ||
| 8.3% | 5% – 10% | 2023 | |
| 15% | 10% – 20% | 2023 | |
| 15% | 10% – 20% | 2023 | |
| 15% | 2023 · HS 2017 | ||
| 15% | 2020 · HS 2017 | ||
| 8.3% | 5% – 10% | 2023 | |
| 0% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 15% | 2020 · HS 2017 | ||
| 8% | 2022 · HS 2017 | ||
| 15% | 2023 | ||
| 4.8% | 2023 | ||
| 2.5% | 0% – 5% | 2023 | |
| 6.5% | 2023 | ||
| 18% | 10% – 25% | 2023 | |
| 20% | 2023 · HS 2002 | ||
| 5% | 2023 | ||
| 6.5% | 2021 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 2.5% | 0% – 5% | 2020 · HS 2017 | |
| 10% | 2023 | ||
| 15% | 10% – 20% | 2023 | |
| 5% | 2021 · HS 2017 | ||
| 7%* | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 20% | 2023 | ||
| 73% | 0% – 200% | 2023 | |
| 15% | 10% – 20% | 2023 | |
| 15% | 10% – 20% | 2023 · HS 2017 | |
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 4% | 2021 · HS 2017 | ||
| 6.5% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 18% | 2023 | ||
| 20% | 2023 | ||
| 3% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 30% | 2023 | ||
| 5% | 2023 | ||
| 8.3% | 5% – 10% | 2023 | |
| 15% | 10% – 20% | 2023 | |
| 15% | 10% – 20% | 2023 | |
| 5% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 3% | 2023 · HS 2012 | ||
| 8% | 2017 · HS 2017 | ||
| 7.5% | 0% – 15% | 2023 | |
| 0% | 2023 | ||
| 16% | 2023 · HS 2017 | ||
| 3% | 0% – 6% | 2023 · HS 2017 | |
| 15% | 2023 | ||
| 5% | 2023 | ||
| 6.5% | 2021 · HS 2017 | ||
| 18% | 10% – 25% | 2023 | |
| 8% | 2020 · HS 2017 | ||
| 10% | 2019 · HS 2017 | ||
| 6.5% | 2023 | ||
| 15% | 10% – 20% | 2023 | |
| 0% | 2023 | ||
| 15% | 10% – 20% | 2023 | |
| 0% | 2023 · HS 2017 | ||
| 4.7%* | 2023 · HS 2017 | ||
| 25% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 6.5% | 2023 | ||
| 20% | 2023 | ||
| 15% | 2023 | ||
| 15% | 2023 · HS 2012 | ||
| 5% | 2021 · HS 2017 | ||
| 15% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 15% | 2023 · HS 2007 | ||
| 5.4%* | 2023 | ||
| 5% | 2020 · HS 2012 | ||
| 6.5% | 2021 · HS 2012 | ||
| 18% | 10% – 25% | 2023 | |
| 5% | 2023 | ||
| 15% | 10% – 20% | 2023 | |
| 15% | 2023 · HS 2017 | ||
| 15% | 2023 · HS 2012 | ||
| 17% | 2023 | ||
| 0% | 2017 · HS 2017 | ||
| 18% | 10% – 25% | 2023 | |
| 1% | 0% – 2% | 2023 · HS 2017 | |
| 5% | 2023 | ||
| 6% | 2023 | ||
| 5.8% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 16% | 2023 · HS 2017 | ||
| 5.8% | 5% – 6% | 2023 | |
| 6% | 2021 · HS 2012 | ||
| 7.5% | 5% – 10% | 2017 · HS 2017 | |
| 25% | 2023 | ||
| 0.2% | 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
- 58223 Other plates, sheets, film, strip, of polymers of styrene, non-cellular & not reinforceded, laminated, supported/similarlycombined with other materials
- End use (BEC Rev. 5)
- Intermediate goods · BEC 311220
- CPC 2.1 product
- 36330 Plates, sheets, film, foil and strip, of plastics, not self-adhesive, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
- ISIC Rev. 4 activity
- 2220 Manufacture of plastics products
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 3920.30 | unchanged |
| 2012 | 3920.30 | unchanged |
| 2007 | 3920.30 | unchanged |
| 2002 | 3920.30 | changed |
| 1996 | 3920.30 | changed |
| 1992 | 3920.30 | changed |
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.
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.
-
CELEX 32026R1395 · Source: eur-lex.europa.eu
-
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 3920.30 covers 3 tariff lines and the duty is 6%.
The EU Combined Nomenclature has one tariff line for subheading 3920.30; the duty is 6.5%.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard 6%; 173 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 polystyrene film and sheet worth £81.8m (up 7% on the year before), at an average of £3.46 per kg; Germany supplied 30%, followed by Ireland.
World trade in polystyrene film and sheet reached US$2bn in 2024, down 1.5% on 2023.
Germany was the largest exporter with 17% of the total, ahead of China.
Questions and answers
What is the HS code for of polymers of styrene?
Of polymers of styrene fall under HS subheading 3920.30, part of heading 3920, in section VII of the Harmonized System.
What is the import duty on of polymers of styrene in the UK?
Under the UK Global Tariff, imports under 3920.30 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 styrene in the EU?
Under the EU Combined Nomenclature, imports under 3920.30 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 styrene?
Germany, with US$383m in 2024 (17% of world exports).
Which countries can export polystyrene film and sheet to the UK duty-free?
173 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 polystyrene film and sheet?
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 polystyrene film and sheet from?
In the 12 months to August 2026, the largest suppliers were Germany (30%), Ireland (22%) and Türkiye (14%), out of total imports of £81.8m.