Subheading · Chapter 39 · Heading 3920
3920.61: Of polycarbonates, alkyd resins, polyallyl esters or other: of polycarbonates
Polycarbonate film and sheet
Official description Of polycarbonates
3920.61 is the HS subheading for polycarbonate 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 61 00 00 Of polycarbonates 6%
- 3920 61 00 30 Reflecting sheet: - of a polycarbonate or acrylic polymer film embossed on one side in a regular shaped pattern - covered on one or both sides with one or more layers of plastic or metallisation, and - whether or not covered on one side with a self-adhesive layer and a release sheet 6%
- 3920 61 00 40 Extruded thermoplastic foils or films of polycarbonate with: -matt surface texture on both sides -a thickness of more than 50 μm but not more than 200 μm, -a width of 800 mm or more, but not more than 1 500 mm, and -a length of 300 m or more, but not more 2500 m for use in the production of retroreflective products 6%
- 3920 61 00 50 Coextruded film of polycarbonate main layer and polymethyl methacrylate top layer with a: -total thickness of more than 230 μm but not more than 270 μm, -top layer thickness of more than 40 μm but not more than 55 μm, -defined surface roughness of the top layer of 0.5 μm or less (according to iso 4287), -uv-stabilised top layer 6%
- 3920 61 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 5
- 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 1 of 4 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
- Duty suspensionAutonomous tariff suspension Free
- Applies to goods from
- all countries
- In force
- until 30 June 2027
- Legal act
- 2020 No. 1435
- Documents
- 9Y12
- Tariff lines
- on 1 of 4 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 |
|---|---|---|---|
 Belgium | £4.1m | 13.7% | -10.6% |
 Ireland | £3.1m | 10.3% | +99.9% |
 China | £2.9m | 9.7% | -15.5% |
 Germany | £2.7m | 9.2% | +31.8% |
 Sweden | £2.4m | 8.1% | +1.6% |
 Thailand | £2.1m | 6.9% | -29.3% |
 Poland | £2m | 6.8% | +3,017.6% |
 Netherlands | £1.8m | 6.1% | +1.5% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$933kUS$933k+US$12m+US$43m+> US$117m
Exports: 113
- China: US$263m
- Japan: US$129m
- Germany: US$126m
- United States: US$117m
- Netherlands: US$102m
- United Kingdom: US$78m
- Belgium: US$75m
- Israel: US$66m
- South Korea: US$59m
- Thailand: US$47m
- Italy: US$45m
- Sweden: US$43m
- Türkiye: US$31m
- Ireland: US$27m
- Taiwan: US$25m
- Czechia: US$22m
- Singapore: US$21m
- India: US$21m
- Bulgaria: US$20m
- Austria: US$19m
- Chile: US$19m
- Switzerland: US$17m
- Latvia: US$16m
- Mexico: US$15m
- France: US$15m
- Poland: US$14m
- Spain: US$12m
- Indonesia: US$12m
- United Arab Emirates: US$10m
- Peru: US$10m
- Malaysia: US$8m
- Canada: US$7m
- Russia: US$6m
- Vietnam: US$5m
- Lithuania: US$5m
- Oman: US$4m
- Romania: US$3m
- Egypt: US$3m
- Belarus: US$3m
- Australia: US$2m
- Serbia: US$2m
- Saudi Arabia: US$2m
- Hong Kong SAR China: US$2m
- Ukraine: US$2m
- Guatemala: US$2m
- Estonia: US$2m
- Greece: US$2m
- Bosnia & Herzegovina: US$2m
- Portugal: US$1m
- Costa Rica: US$1m
- Denmark: US$1m
- Finland: US$1m
- South Africa: US$1m
- Brazil: US$1m
- El Salvador: US$1m
- Slovakia: US$933k
- Slovenia: US$591k
- Uzbekistan: US$555k
- Hungary: US$532k
- Kazakhstan: US$527k
Trade value (US$) no reported trade < US$880kUS$880k+US$6m+US$23m+> US$48m
Imports: 203
- Germany: US$105m
- United States: US$100m
- China: US$90m
- France: US$62m
- South Korea: US$61m
- Mexico: US$55m
- Poland: US$48m
- Italy: US$47m
- Canada: US$44m
- Taiwan: US$39m
- Czechia: US$38m
- United Kingdom: US$35m
- Vietnam: US$32m
- Australia: US$32m
- Brazil: US$31m
- Netherlands: US$31m
- Singapore: US$31m
- India: US$25m
- Japan: US$24m
- Malaysia: US$23m
- Indonesia: US$23m
- Spain: US$23m
- Thailand: US$20m
- United Arab Emirates: US$19m
- Hong Kong SAR China: US$19m
- Colombia: US$18m
- South Africa: US$18m
- Hungary: US$17m
- Austria: US$17m
- Romania: US$17m
- Philippines: US$16m
- Portugal: US$16m
- Finland: US$16m
- Belgium: US$16m
- Switzerland: US$16m
- Serbia: US$16m
- Ukraine: US$14m
- Iraq: US$13m
- Sweden: US$13m
- Denmark: US$13m
- Türkiye: US$12m
- New Zealand: US$12m
- Slovakia: US$11m
- Ireland: US$11m
- Ghana: US$10m
- Costa Rica: US$8m
- Kyrgyzstan: US$8m
- Norway: US$8m
- Greece: US$8m
- Israel: US$7m
- Peru: US$6m
- Ecuador: US$6m
- Guatemala: US$6m
- Lithuania: US$6m
- Slovenia: US$5m
- Egypt: US$5m
- Morocco: US$5m
- Argentina: US$5m
- Togo: US$4m
- Kazakhstan: US$4m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$263m | 16.9% |
| 2 |  Japan | US$129m | 8.3% |
| 3 | Germany | US$126m | 8.1% |
| 4 |  United States | US$117m | 7.5% |
| 5 | Netherlands | US$102m | 6.6% |
| 6 | United Kingdom | US$78m | 5% |
| 7 | Belgium | US$75m | 4.8% |
| 8 |  Israel | US$66m | 4.3% |
| 9 |  South Korea | US$59m | 3.8% |
| 10 | Thailand | US$47m | 3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$105m | 6.8% |
| 2 | United States | US$100m | 6.5% |
| 3 | China | US$90m | 5.8% |
| 4 |  France | US$62m | 4% |
| 5 | South Korea | US$61m | 3.9% |
| 6 |  Mexico | US$55m | 3.5% |
| 7 | Poland | US$48m | 3.1% |
| 8 |  Italy | US$47m | 3% |
| 9 |  Canada | US$44m | 2.8% |
| 10 |  Taiwan | US$39m | 2.5% |
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.
- N347347 U.S. CBP
The tariff classification of a coated polycarbonate sheet from Japan
- 600013274 HMRC
polycarbonate film gloss finish on one side and an embossed matt finish on the other the gloss surface is coated with a protective plastic layer Use: in applications such as nameplates and panels Packaging: as individual rolls, wound onto a core, with the core suspended between two end supports on…
In the UK Global Tariff, subheading 3920.61 covers 4 tariff lines and the duty is 6%.
The EU Combined Nomenclature has one tariff line for subheading 3920.61; 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 polycarbonate film and sheet worth £30m (up 7% on the year before), at an average of £5.15 per kg; Belgium supplied 14%, followed by Ireland.
World trade in polycarbonate film and sheet reached US$2bn in 2024, up 9.6% on 2023.
China was the largest exporter with 16.9% of the total, ahead of Japan.
Questions and answers
What is the HS code for of polycarbonates, alkyd resins, polyallyl esters or other: of polycarbonates?
Of polycarbonates, alkyd resins, polyallyl esters or other: of polycarbonates fall under HS subheading 3920.61, part of heading 3920, in section VII of the Harmonized System.
What is the import duty on of polycarbonates, alkyd resins, polyallyl esters… in the UK?
Under the UK Global Tariff, imports under 3920.61 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 polycarbonates, alkyd resins, polyallyl esters… in the EU?
Under the EU Combined Nomenclature, imports under 3920.61 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 polycarbonates, alkyd resins, polyallyl esters…?
China, with US$263m in 2024 (16.9% of world exports).
Which countries can export polycarbonate 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 polycarbonate 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 polycarbonate film and sheet from?
In the 12 months to August 2026, the largest suppliers were Belgium (14%), Ireland (10%) and China (10%), out of total imports of £30m.