Subheading · Chapter 39 · Heading 3920

3920.30

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

Customs duty 6% standard rate · across 3 national lines depends on the country of origin
Additional duties and charges 4 additional measures Import requirements: 1
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 3920 30 00 00 Of polymers of styrene 6%
  2. 3920 30 00 10 Acrylonitrile-butadiene-styrene, for use in certain types of aircraft 6%
  3. 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%
  4. 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 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 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

last 12 months£81.8m+6.9% · previous 12 months
Average import price£3.46 per kg
Jan 2024: £6.9mFeb 2024: £6.9mMar 2024: £7.2mApr 2024: £7.4mMay 2024: £7.3mJun 2024: £7mJul 2024: £7.1mAug 2024: £6.5mSept 2024: £6mOct 2024: £7.2mNov 2024: £6.5mDec 2024: £4.5mJan 2025: £6.9mFeb 2025: £6.8mMar 2025: £6.8mApr 2025: £6.2mMay 2025: £7mJun 2025: £6.5mJul 2025: £6.5mAug 2025: £5.7mSept 2025: £6.6mOct 2025: £7mNov 2025: £11.1mDec 2025: £3.9mJan 2026: £6.3mFeb 2026: £6.6mMar 2026: £6.4mApr 2026: £6.6mMay 2026: £5.8mJun 2026: £7mJul 2026: £7.4mAug 2026: £7.1m 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 £24.5m 30% +11.4%
Ireland £17.8m 21.8% +2.4%
Türkiye £11.1m 13.6% +16.5%
Austria £6.1m 7.5% +9.2%
United States £4.3m 5.2% +5.8%
Czechia £3.5m 4.3% -10.3%
Portugal £2.8m 3.4% +6.1%
Italy £2.4m 2.9% +4.6%

Same subheading in other tariffs

World trade in 2024

3920.30 · US$2bn

Trade value (US$) no reported trade < US$833kUS$833k+US$9m+US$85m+> US$139m

Exports: 111
  1. Germany: US$383m
  2. China: US$226m
  3. Austria: US$178m
  4. Portugal: US$139m
  5. Japan: US$139m
  6. Türkiye: US$132m
  7. Belgium: US$129m
  8. Italy: US$109m
  9. United States: US$109m
  10. Mexico: US$107m
  11. France: US$85m
  12. Czechia: US$81m
  13. Spain: US$53m
  14. South Korea: US$44m
  15. Ireland: US$43m
  16. Canada: US$39m
  17. Poland: US$34m
  18. Taiwan: US$18m
  19. United Kingdom: US$16m
  20. Netherlands: US$15m
  21. Malaysia: US$13m
  22. Sweden: US$12m
  23. Vietnam: US$12m
  24. Hong Kong SAR China: US$11m
  25. Slovenia: US$11m
  26. India: US$11m
  27. Lithuania: US$9m
  28. Denmark: US$8m
  29. Hungary: US$8m
  30. Bulgaria: US$8m
  31. Indonesia: US$6m
  32. Israel: US$6m
  33. Saudi Arabia: US$5m
  34. Romania: US$5m
  35. Brazil: US$5m
  36. Croatia: US$4m
  37. Russia: US$4m
  38. Australia: US$3m
  39. Serbia: US$3m
  40. Ukraine: US$3m
  41. Costa Rica: US$3m
  42. Finland: US$3m
  43. Luxembourg: US$3m
  44. Belarus: US$2m
  45. Philippines: US$2m
  46. Switzerland: US$2m
  47. Oman: US$2m
  48. Greece: US$2m
  49. Thailand: US$1m
  50. Slovakia: US$1m
  51. Singapore: US$1m
  52. Paraguay: US$1m
  53. Peru: US$960k
  54. Chile: US$834k
  55. United Arab Emirates: US$727k
  56. Colombia: US$659k
  57. Algeria: US$593k
  58. Jordan: US$492k
  59. South Africa: US$483k
  60. Panama: US$477k

Top exporters

RankCountryValueShare
1 Germany US$383m 17%
2 China US$226m 10%
3 Austria US$178m 7.9%
4 Portugal US$139m 6.2%
5 Japan US$139m 6.2%
6 Türkiye US$132m 5.9%
7 Belgium US$129m 5.7%
8 Italy US$109m 4.8%
9 United States US$109m 4.8%
10 Mexico US$107m 4.7%

Top importers

RankCountryValueShare
1 France US$232m 10.3%
2 United States US$175m 7.8%
3 Germany US$169m 7.5%
4 Poland US$138m 6.1%
5 United Kingdom US$102m 4.5%
6 China US$87m 3.9%
7 Spain US$85m 3.8%
8 Canada US$75m 3.3%
9 Italy US$73m 3.2%
10 Netherlands 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 countryMFN dutylines from – todata year
Afghanistan 8% 2018 · HS 2012
Albania 6% 2023
Algeria 15% 2023
Angola 30% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Antigua & Barbuda 15% 2021 · HS 2007
Argentina 16% 2023 · HS 2017
Armenia 6.5% 2023
Aruba 12% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 0% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 15% 2022 · HS 2017
Belarus 6.5% 2021 · HS 2017
Belize 15% 2023
Benin 15% 10% – 20% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 10% 2023
Brazil 16% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 15% 10% – 20% 2023
Burundi 18% 10% – 25% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 10% 2023
Canada 0% 2023
Cape Verde 20% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 10% 2023
Chad 10% 2023
Chile 6% 2023 · HS 2017
China 6.5% 2023
Colombia 3.3% 0% – 5% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 10% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 8.1% 5% – 9% 2023
Côte d’Ivoire 15% 10% – 20% 2023 · HS 2017
Cuba 5% 2023 · HS 2017
Dominica 15% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 20% 2023 · HS 2017
Egypt 5% 2019 · HS 2017
El Salvador 8.3% 5% – 10% 2022
Equatorial Guinea 10% 2023
Eswatini 10% 2023
Ethiopia 15% 10% – 20% 2021 · HS 2017
European Union (27 countries) 6.5% 2023
Fiji 5% 2023
French Polynesia 13% 2023
Gabon 10% 2023
Gambia 15% 10% – 20% 2023
Georgia 5% 2022 · HS 2017
Ghana 15% 10% – 20% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 15% 2023 · HS 2012
Guatemala 8.3% 5% – 10% 2023
Guinea 15% 10% – 20% 2023
Guinea-Bissau 15% 10% – 20% 2023
Guyana 15% 2023 · HS 2017
Haiti 15% 2020 · HS 2017
Honduras 8.3% 5% – 10% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 10% 2023
Iran 15% 2020 · HS 2017
Israel 8% 2022 · HS 2017
Jamaica 15% 2023
Japan 4.8% 2023
Jordan 2.5% 0% – 5% 2023
Kazakhstan 6.5% 2023
Kenya 18% 10% – 25% 2023
Kiribati 20% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 6.5% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 2.5% 0% – 5% 2020 · HS 2017
Lesotho 10% 2023
Liberia 15% 10% – 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 7%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 5% 2023
Malawi 10% 2021 · HS 2017
Malaysia 20% 2023
Maldives 73% 0% – 200% 2023
Mali 15% 10% – 20% 2023
Mauritania 15% 10% – 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 0% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 6.5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 15% 2023 · HS 2017
Morocco 18% 2023
Mozambique 20% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 10% 2023
Nauru 10% 2021 · HS 2017
Nepal 30% 2023
New Zealand 5% 2023
Nicaragua 8.3% 5% – 10% 2023
Niger 15% 10% – 20% 2023
Nigeria 15% 10% – 20% 2023
North Macedonia 5% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 8% 2017 · HS 2017
Panama 7.5% 0% – 15% 2023
Papua New Guinea 0% 2023
Paraguay 16% 2023 · HS 2017
Peru 3% 0% – 6% 2023 · HS 2017
Philippines 15% 2023
Qatar 5% 2023
Russia 6.5% 2021 · HS 2017
Rwanda 18% 10% – 25% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 6.5% 2023
Senegal 15% 10% – 20% 2023
Seychelles 0% 2023
Sierra Leone 15% 10% – 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 4.7%* 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 10% 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 10% 2021 · HS 2017
Suriname 15% 2023 · HS 2007
Switzerland 5.4%* 2023
Syria 5% 2020 · HS 2012
Tajikistan 6.5% 2021 · HS 2012
Tanzania 18% 10% – 25% 2023
Thailand 5% 2023
Togo 15% 10% – 20% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 15% 2023 · HS 2012
Türkiye 17% 2023
Tuvalu 0% 2017 · HS 2017
Uganda 18% 10% – 25% 2023
Ukraine 1% 0% – 2% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 6% 2023
United States 5.8% 2023
Uruguay 0% 2023 · HS 2017
Uzbekistan 10% 2021 · HS 2017
Vanuatu 10% 2023
Venezuela 16% 2023 · HS 2017
Vietnam 5.8% 5% – 6% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 7.5% 5% – 10% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 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

HSCode
20173920.30unchanged
20123920.30unchanged
20073920.30unchanged
20023920.30changed
19963920.30changed
19923920.30changed

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.

  • N296134 U.S. CBP 16 May 2018 · 3920.30.00.00

    The tariff classification of plastic sheets from Denmark

  • N275330 U.S. CBP 31 May 2016 · 3920.30.00.00

    The tariff classification of decorative panel products and edgebanding material from Italy

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.

  1. EU Tariff change · Applies from:

    Regulation (EU) 2026/1395 of the European Parliament and of the Council of 17 June 2026 on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012

    CELEX 32026R1395 · Source: eur-lex.europa.eu

  2. GB Other

    Update to VAT Z Coverage on Aircraft and Aircraft Parts – 19 May 2026

    Trade Tariff news 6334 · Source: trade-tariff.service.gov.uk

Rule changes →

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.

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