Subheading · Chapter 39 · Heading 3920
3920.71: Of cellulose or its chemical derivatives: of regenerated cellulose
Official description Of regenerated cellulose
Subheading 3920.71 belongs to heading 3920 (other plates, sheets, film, foil and strip, of plastics, non-cellular and not…) in chapter 39.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3920 71 00 00 Of regenerated cellulose 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 3
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 833
- Documents
- 9018
- 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 |
|---|---|---|---|
 Sweden | £174k | 24.2% | +242.8% |
 Germany | £153k | 21.4% | -9.1% |
 China | £144k | 20.1% | -34.8% |
 United States | £88k | 12.3% | -16.4% |
| United Kingdom | £85k | 11.9% | -52.4% |
 South Korea | £52k | 7.2% | +563.6% |
 Czechia | £9k | 1.2% | — |
 Ireland | £5k | 0.7% | -19.7% |
Same subheading in other tariffs
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$66.9kUS$66.9k+US$359.5k+US$4.3m+> US$50.5m
Exports: 79
- United Kingdom: US$90.1m
- China: US$60m
- United States: US$50.5m
- Japan: US$27m
- South Korea: US$17.3m
- Germany: US$4.9m
- France: US$4.4m
- Italy: US$4.3m
- Netherlands: US$3.5m
- Spain: US$2.6m
- Mexico: US$2.5m
- Belgium: US$1.9m
- Slovakia: US$917.8k
- Poland: US$641.7k
- Czechia: US$509.2k
- Vietnam: US$452.9k
- Paraguay: US$422.9k
- Hong Kong SAR China: US$370.3k
- Nicaragua: US$359.5k
- Estonia: US$328k
- Malaysia: US$316.6k
- Luxembourg: US$277.9k
- Serbia: US$273k
- Russia: US$255.4k
- Thailand: US$254k
- Taiwan: US$245k
- Sweden: US$238.4k
- Indonesia: US$229.9k
- India: US$222k
- Singapore: US$193.2k
- El Salvador: US$159.3k
- United Arab Emirates: US$158.1k
- Latvia: US$136.5k
- Colombia: US$93.7k
- Ireland: US$77.3k
- Bulgaria: US$73.4k
- Canada: US$66.9k
- South Africa: US$61.3k
- Türkiye: US$58.4k
- Greece: US$53.5k
- Kenya: US$53k
- Brazil: US$48.4k
- Austria: US$45.4k
- Denmark: US$38.5k
- Australia: US$37.8k
- Lithuania: US$37.7k
- Peru: US$27.8k
- Curaçao: US$22.2k
- Hungary: US$19.9k
- Chile: US$18.6k
- Argentina: US$16.8k
- Israel: US$16.3k
- New Zealand: US$14.1k
- Switzerland: US$11.7k
- Croatia: US$9.9k
- Portugal: US$9.6k
- Norway: US$8.3k
- Belarus: US$7.9k
- Sri Lanka: US$6k
- Costa Rica: US$5.9k
Trade value (US$) no reported trade < US$131.7kUS$131.7k+US$865.7k+US$7m+> US$17.4m
Imports: 152
- France: US$25.8m
- Japan: US$25.7m
- South Korea: US$24.6m
- Spain: US$19.3m
- Germany: US$17.4m
- Canada: US$13.9m
- Italy: US$12.3m
- Indonesia: US$12m
- Thailand: US$10.8m
- United States: US$9.9m
- Netherlands: US$8.3m
- Mexico: US$8.2m
- India: US$7.8m
- Philippines: US$7.2m
- Belgium: US$7m
- China: US$6.6m
- Poland: US$4.4m
- Russia: US$4.3m
- Australia: US$3.7m
- Malaysia: US$2.9m
- Vietnam: US$2.7m
- Brazil: US$2.6m
- Taiwan: US$2.3m
- Argentina: US$1.9m
- Hungary: US$1.9m
- Nicaragua: US$1.8m
- Austria: US$1.8m
- Singapore: US$1.6m
- Romania: US$1.5m
- Switzerland: US$1.3m
- Czechia: US$1.3m
- Lithuania: US$1.1m
- Dominican Republic: US$1.1m
- Morocco: US$1m
- New Zealand: US$980.4k
- United Kingdom: US$896.7k
- Luxembourg: US$865.7k
- Paraguay: US$861k
- Ukraine: US$824.1k
- Slovakia: US$760.4k
- South Africa: US$733.4k
- Finland: US$724.6k
- Türkiye: US$700.7k
- Belarus: US$673.9k
- Greece: US$662.4k
- Kazakhstan: US$659.8k
- Denmark: US$650.7k
- Egypt: US$644.9k
- Costa Rica: US$616.7k
- Estonia: US$548.9k
- El Salvador: US$516.7k
- Slovenia: US$483.9k
- Chile: US$446.3k
- Colombia: US$423.6k
- Guatemala: US$420k
- Hong Kong SAR China: US$390.1k
- Portugal: US$377.6k
- Serbia: US$372.5k
- Ireland: US$363k
- Honduras: US$359.4k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United Kingdom | US$90.1m | 32.5% |
| 2 | China | US$60m | 21.7% |
| 3 | United States | US$50.5m | 18.2% |
| 4 |  Japan | US$27m | 9.7% |
| 5 | South Korea | US$17.3m | 6.3% |
| 6 | Germany | US$4.9m | 1.8% |
| 7 |  France | US$4.4m | 1.6% |
| 8 |  Italy | US$4.3m | 1.6% |
| 9 |  Netherlands | US$3.5m | 1.2% |
| 10 |  Spain | US$2.6m | 1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | France | US$25.8m | 9.3% |
| 2 | Japan | US$25.7m | 9.3% |
| 3 | South Korea | US$24.6m | 8.9% |
| 4 | Spain | US$19.3m | 7% |
| 5 | Germany | US$17.4m | 6.3% |
| 6 |  Canada | US$13.9m | 5% |
| 7 | Italy | US$12.3m | 4.4% |
| 8 |  Indonesia | US$12m | 4.3% |
| 9 |  Thailand | US$10.8m | 3.9% |
| 10 | United States | US$9.9m | 3.6% |
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.
-
Tariff change · Applies from: CELEX 32026R1395 · Source: eur-lex.europa.eu
The UK Global Tariff has one tariff line for subheading 3920.71; the duty is 6%.
Subheading 3920.71 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 these goods into the UK came to £716.7k between September 2025 and August 2026 (down 6% on the year before); Sweden supplied 24%, followed by Germany.
In 2024, countries exported these goods worth US$277m (+14.5% year on year).
The largest exporter was the United Kingdom (US$90.1m), followed by China.
Questions and answers
What is the HS code for of cellulose or its chemical derivatives: of regenerated cellulose?
Of cellulose or its chemical derivatives: of regenerated cellulose fall under HS subheading 3920.71, part of heading 3920, in section VII of the Harmonized System.
What is the import duty on of cellulose or its chemical derivatives in the UK?
Under the UK Global Tariff, imports under 3920.71 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 cellulose or its chemical derivatives in the EU?
Under the EU Combined Nomenclature, imports under 3920.71 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 cellulose or its chemical derivatives?
The United Kingdom, with US$90.1m in 2024 (32.5% of world exports).
Which countries can export these goods 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 these goods?
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 these goods from?
In the 12 months to August 2026, the largest suppliers were Sweden (24%), Germany (21%) and China (20%), out of total imports of £716.7k.