Subheading · Chapter 39 · Heading 3920

3920.51

3920.51: Other plates, sheets, film, foil and strip, of plastics: of acrylic polymers, of poly(methyl methacrylate)

PMMA (acrylic) sheet

Official description Of poly(methyl methacrylate)

3920.51 is the HS subheading for PMMA (acrylic) sheet, under heading 3920 in chapter 39.

What you pay

Importing into UK

Customs duty 6% standard rate · across 5 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 51 00 00 Of poly(methyl methacrylate) 6%
  2. 3920 51 00 20 Plate of poly(methyl methacrylate) containing aluminium trihydroxide, of a thickness of 3.5 mm or more but not more than 19 mm 6%
  3. 3920 51 00 30 Biaxially-oriented film of poly(methyl methacrylate), of a thickness of 50μm or more but not exceeding 125μm 6%
  4. 3920 51 00 40 Sheets of polymethylmethacrylate conforming to standard en 4366 (mil-prf-25690) 6%
  5. 3920 51 00 50 Sheets of polymethylmethacrylate conforming to standard — en 4364 (mil-p-5425e) and dtd5592a, or — en 4365 (mil-p-8184) and dtd5592a 6%
  6. 3920 51 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 tariff suspension Free
    Applies to goods from
    all countries
    In force
    until 31 December 2028
    Legal act
    2020 No. 1435
    Tariff lines
    on 4 of 5 lines
  • 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)
  • 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

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£72.3m-4.9% · previous 12 months
Average import price£3.76 per kg
Jan 2024: £4.6mFeb 2024: £4.6mMar 2024: £6.9mApr 2024: £6.5mMay 2024: £5.8mJun 2024: £5.8mJul 2024: £6.4mAug 2024: £6mSept 2024: £6.6mOct 2024: £8.7mNov 2024: £6.5mDec 2024: £4.7mJan 2025: £7.1mFeb 2025: £5.2mMar 2025: £5.8mApr 2025: £6.9mMay 2025: £6.7mJun 2025: £6.3mJul 2025: £5.9mAug 2025: £5.6mSept 2025: £6.2mOct 2025: £6.3mNov 2025: £5.7mDec 2025: £4.7mJan 2026: £4.9mFeb 2026: £4.9mMar 2026: £5.8mApr 2026: £5.4mMay 2026: £6.2mJun 2026: £8.5mJul 2026: £6.9mAug 2026: £7m 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
United States £12.1m 16.7% +3.6%
South Korea £11.8m 16.3% -2.5%
Indonesia £8.8m 12.1% -16.9%
Spain £6.7m 9.2% +0.1%
Israel £6.6m 9.2% -17.2%
China £6.4m 8.9% +5.2%
Germany £6.3m 8.7% -11.5%
Japan £3.4m 4.7% +10.4%

Same subheading in other tariffs

World trade in 2024

3920.51 · US$2bn

Trade value (US$) no reported trade < US$505kUS$505k+US$9m+US$65m+> US$224m

Exports: 105
  1. China: US$486m
  2. South Korea: US$326m
  3. United States: US$254m
  4. Japan: US$224m
  5. Germany: US$166m
  6. Indonesia: US$113m
  7. Thailand: US$77m
  8. Taiwan: US$72m
  9. Spain: US$70m
  10. Mexico: US$67m
  11. France: US$65m
  12. Italy: US$47m
  13. United Kingdom: US$39m
  14. Belgium: US$39m
  15. Slovakia: US$36m
  16. Malaysia: US$36m
  17. Bulgaria: US$32m
  18. Israel: US$28m
  19. Türkiye: US$26m
  20. Netherlands: US$16m
  21. Slovenia: US$16m
  22. Saudi Arabia: US$15m
  23. India: US$11m
  24. Austria: US$10m
  25. Oman: US$10m
  26. Vietnam: US$9m
  27. Singapore: US$9m
  28. Lithuania: US$7m
  29. Canada: US$7m
  30. Denmark: US$7m
  31. Poland: US$5m
  32. Switzerland: US$4m
  33. United Arab Emirates: US$4m
  34. Latvia: US$4m
  35. Czechia: US$4m
  36. Portugal: US$3m
  37. Myanmar (Burma): US$3m
  38. Australia: US$3m
  39. Egypt: US$2m
  40. Finland: US$2m
  41. Ireland: US$2m
  42. Sweden: US$2m
  43. Hong Kong SAR China: US$1m
  44. Croatia: US$990k
  45. Kazakhstan: US$891k
  46. Estonia: US$669k
  47. Serbia: US$625k
  48. Brazil: US$619k
  49. South Africa: US$592k
  50. Russia: US$585k
  51. Hungary: US$543k
  52. Greece: US$505k
  53. Philippines: US$355k
  54. Romania: US$286k
  55. Ukraine: US$282k
  56. Guatemala: US$254k
  57. Norway: US$246k
  58. Pakistan: US$221k
  59. Chile: US$201k
  60. Uzbekistan: US$191k

Top exporters

RankCountryValueShare
1 China US$486m 20.5%
2 South Korea US$326m 13.7%
3 United States US$254m 10.7%
4 Japan US$224m 9.5%
5 Germany US$166m 7%
6 Indonesia US$113m 4.8%
7 Thailand US$77m 3.3%
8 Taiwan US$72m 3%
9 Spain US$70m 3%
10 Mexico US$67m 2.8%

Top importers

RankCountryValueShare
1 United States US$302m 12.7%
2 China US$244m 10.3%
3 India US$207m 8.7%
4 Canada US$105m 4.4%
5 Germany US$97m 4.1%
6 United Kingdom US$89m 3.7%
7 Italy US$76m 3.2%
8 Belgium US$73m 3.1%
9 Russia US$67m 2.8%
10 Mexico US$59m 2.5%

Import duty on this product around the world 164

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
  • 15number of duty-free countries (MFN)
  • 73%highest: Maldives, Bahamas, Nepal

164

Importing countryMFN dutylines from – todata year
Afghanistan 8% 2018 · HS 2012
Albania 6% 2023
Algeria 15% 2023
Angola 10% 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 15% 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 10% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 20% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 10% 2023
Brazil 16% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 10% 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 0% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 10% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 2.5% 0% – 5% 2023
Côte d’Ivoire 10% 2023 · HS 2017
Cuba 15% 2023 · HS 2017
Dominica 15% 2023 · HS 2017
Dominican Republic 14% 2023
Ecuador 20% 2023 · HS 2017
Egypt 3.5% 2% – 5% 2019 · HS 2017
El Salvador 2.5% 0% – 5% 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 10% 2023
Georgia 5% 2022 · HS 2017
Ghana 10% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 15% 2023 · HS 2012
Guatemala 2.5% 0% – 5% 2023
Guinea 10% 2023
Guinea-Bissau 10% 2023
Guyana 15% 2023 · HS 2017
Haiti 15% 2020 · HS 2017
Honduras 2.5% 0% – 5% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 10% 2023
Iran 20% 2020 · HS 2017
Israel 4% 0% – 8% 2022 · HS 2017
Jamaica 15% 2023
Japan 5.2% 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 5% 2020 · HS 2017
Lesotho 10% 2023
Liberia 10% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 4.5%* 3.6% – 5.4% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 10% 2021 · HS 2017
Malaysia 20% 2023
Maldives 73% 0% – 200% 2023
Mali 10% 2023
Mauritania 10% 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 7.5% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 10% 2023
Nauru 10% 2021 · HS 2017
Nepal 30% 2023
New Zealand 5% 2023
Nicaragua 2.5% 0% – 5% 2023
Niger 10% 2023
Nigeria 10% 2023
North Macedonia 6% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 16% 2023
Palestinian Territories 4% 0% – 8% 2017 · HS 2017
Panama 8% 6% – 10% 2023
Papua New Guinea 0% 2023
Paraguay 16% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 10% 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 10% 2023
Seychelles 0% 2023
Sierra Leone 10% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 10% 2023
South Korea 6.5% 2023
Sri Lanka 13% 0% – 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 4%* 3.2% – 4.8% 2023
Syria 5% 2020 · HS 2012
Tajikistan 6.5% 2021 · HS 2012
Tanzania 18% 10% – 25% 2023
Thailand 5% 2023
Togo 10% 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 0% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 6% 2023
United States 6.3% 6% – 6.5% 2023
Uruguay 16% 2023 · HS 2017
Uzbekistan 10% 2021 · HS 2017
Vanuatu 10% 2023
Venezuela 16% 2023 · HS 2017
Vietnam 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
58225 Other plates, sheets, film, strip, of acrylic polymers, 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
20173920.51unchanged
20123920.51unchanged
20073920.51unchanged
20023920.51changed
19963920.51changed
19923920.51changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 1

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.

  • N305250 U.S. CBP 2 August 2019 · 3920.51.50.00

    The tariff classification of solid surface sheets from China

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 Quota · Applies from:

    Council Regulation (EU) 2026/1465 of 25 June 2026 amending Regulation (EU) 2021/2283 opening and providing for the management of autonomous tariff quotas of the Union for certain agricultural and industrial products

    CELEX 32026R1465 · Source: eur-lex.europa.eu

  2. 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

Rule changes →

The UK Global Tariff divides subheading 3920.51 into 5 tariff lines; the duty is 6%.

Subheading 3920.51 is a single line in the EU Combined Nomenclature, where the duty is 6.5%.

173 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 PMMA (acrylic) sheet into the UK came to £72.3m between September 2025 and August 2026 (down 5% on the year before); United States supplied 17%, followed by South Korea.

In 2024, countries exported PMMA (acrylic) sheet worth US$2bn (+6.5% year on year).

The largest exporter was China (US$486m), followed by South Korea.

Questions and answers

What is the HS code for other plates, sheets, film, foil and strip, of plastics: of acrylic polymers, of poly(methyl methacrylate)?

Other plates, sheets, film, foil and strip, of plastics: of acrylic polymers, of poly(methyl methacrylate) fall under HS subheading 3920.51, part of heading 3920, in section VII of the Harmonized System.

What is the import duty on other plates, sheets, film, foil and strip, of… in the UK?

Under the UK Global Tariff, imports under 3920.51 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 other plates, sheets, film, foil and strip, of… in the EU?

Under the EU Combined Nomenclature, imports under 3920.51 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 other plates, sheets, film, foil and strip, of…?

China, with US$486m in 2024 (20.5% of world exports).

Which countries can export PMMA (acrylic) 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 PMMA (acrylic) 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 PMMA (acrylic) sheet from?

In the 12 months to August 2026, the largest suppliers were United States (17%), South Korea (16%) and Indonesia (12%), out of total imports of £72.3m.

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