Subheading · Chapter 39 · Heading 3920
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
Rates by national line · UK Global Tariff
UK lines →- 3920 51 00 00 Of poly(methyl methacrylate) 6%
- 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%
- 3920 51 00 30 Biaxially-oriented film of poly(methyl methacrylate), of a thickness of 50μm or more but not exceeding 125μm 6%
- 3920 51 00 40 Sheets of polymethylmethacrylate conforming to standard en 4366 (mil-prf-25690) 6%
- 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%
- 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 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 |
|---|---|---|---|
 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
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$505kUS$505k+US$9m+US$65m+> US$224m
Exports: 105
- China: US$486m
- South Korea: US$326m
- United States: US$254m
- Japan: US$224m
- Germany: US$166m
- Indonesia: US$113m
- Thailand: US$77m
- Taiwan: US$72m
- Spain: US$70m
- Mexico: US$67m
- France: US$65m
- Italy: US$47m
- United Kingdom: US$39m
- Belgium: US$39m
- Slovakia: US$36m
- Malaysia: US$36m
- Bulgaria: US$32m
- Israel: US$28m
- Türkiye: US$26m
- Netherlands: US$16m
- Slovenia: US$16m
- Saudi Arabia: US$15m
- India: US$11m
- Austria: US$10m
- Oman: US$10m
- Vietnam: US$9m
- Singapore: US$9m
- Lithuania: US$7m
- Canada: US$7m
- Denmark: US$7m
- Poland: US$5m
- Switzerland: US$4m
- United Arab Emirates: US$4m
- Latvia: US$4m
- Czechia: US$4m
- Portugal: US$3m
- Myanmar (Burma): US$3m
- Australia: US$3m
- Egypt: US$2m
- Finland: US$2m
- Ireland: US$2m
- Sweden: US$2m
- Hong Kong SAR China: US$1m
- Croatia: US$990k
- Kazakhstan: US$891k
- Estonia: US$669k
- Serbia: US$625k
- Brazil: US$619k
- South Africa: US$592k
- Russia: US$585k
- Hungary: US$543k
- Greece: US$505k
- Philippines: US$355k
- Romania: US$286k
- Ukraine: US$282k
- Guatemala: US$254k
- Norway: US$246k
- Pakistan: US$221k
- Chile: US$201k
- Uzbekistan: US$191k
Trade value (US$) no reported trade < US$814kUS$814k+US$6m+US$25m+> US$76m
Imports: 212
- United States: US$302m
- China: US$244m
- India: US$207m
- Canada: US$105m
- Germany: US$97m
- United Kingdom: US$89m
- Italy: US$76m
- Belgium: US$73m
- Russia: US$67m
- Mexico: US$59m
- Poland: US$56m
- Spain: US$54m
- Taiwan: US$52m
- United Arab Emirates: US$52m
- Netherlands: US$48m
- Saudi Arabia: US$46m
- Australia: US$43m
- France: US$43m
- Brazil: US$34m
- Vietnam: US$29m
- Japan: US$26m
- South Korea: US$25m
- Philippines: US$25m
- Czechia: US$20m
- Sweden: US$20m
- Portugal: US$18m
- Austria: US$18m
- Singapore: US$17m
- Slovenia: US$16m
- Switzerland: US$16m
- Türkiye: US$14m
- Malaysia: US$14m
- Greece: US$12m
- Denmark: US$12m
- Thailand: US$11m
- Ukraine: US$11m
- Kazakhstan: US$11m
- Hungary: US$11m
- Egypt: US$11m
- Serbia: US$11m
- Romania: US$11m
- South Africa: US$10m
- Morocco: US$10m
- New Zealand: US$10m
- Hong Kong SAR China: US$9m
- Lithuania: US$9m
- Colombia: US$9m
- Israel: US$8m
- Croatia: US$8m
- Finland: US$7m
- Kuwait: US$7m
- Chile: US$7m
- Iraq: US$6m
- Iran: US$6m
- Peru: US$6m
- Norway: US$6m
- Estonia: US$6m
- Algeria: US$5m
- Azerbaijan: US$5m
- Qatar: US$5m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 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
| Rank | Country | Value | Share |
|---|---|---|---|
| 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% |
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
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.
-
Quota · Applies from: CELEX 32026R1465 · Source: eur-lex.europa.eu
- Tariff change · Applies from:
CELEX 32026R1395 · Source: eur-lex.europa.eu
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.