Subheading · Chapter 39 · Heading 3920
3920.79: Of other cellulose derivatives
Subheading 3920.79 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 79 00 00 Of other cellulose derivatives
- 3920 79 10 00 Of vulcanised fibre 4%
- 3920 79 90 00 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
- Documents
- 9Y12
- Tariff lines
- on 1 of 2 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) | — | 4% – 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 |
| DCTS Standard | Indonesia | Free – 2.5% |
| 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 |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £8.5m | 68.5% | +52.2% | |
| £2m | 16% | +43.9% | |
| £1.3m | 10.7% | +16.6% | |
| £185k | 1.5% | -28.2% | |
| £118k | 1% | -22.7% | |
| £83k | 0.7% | -76.4% | |
| £64k | 0.5% | +79.5% | |
| £61k | 0.5% | — |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$75kUS$75k+US$809k+US$5m+> US$17m
Exports: 79
- Austria: US$160m
- Germany: US$67m
- China: US$17m
- United States: US$13m
- Japan: US$11m
- Italy: US$8m
- South Korea: US$6m
- Vietnam: US$5m
- France: US$5m
- Belgium: US$4m
- Netherlands: US$4m
- India: US$3m
- Spain: US$2m
- Mexico: US$2m
- Czechia: US$2m
- Latvia: US$1m
- Malaysia: US$1m
- Canada: US$834k
- Croatia: US$809k
- United Kingdom: US$777k
- Portugal: US$541k
- Lithuania: US$454k
- Hong Kong SAR China: US$432k
- Ireland: US$414k
- Serbia: US$398k
- Poland: US$355k
- Israel: US$347k
- Russia: US$341k
- Taiwan: US$275k
- Thailand: US$184k
- Estonia: US$169k
- Sweden: US$135k
- Slovenia: US$130k
- Singapore: US$124k
- Finland: US$99k
- Türkiye: US$79k
- Denmark: US$75k
- South Africa: US$38k
- Slovakia: US$33k
- Bulgaria: US$30k
- Switzerland: US$30k
- Bosnia & Herzegovina: US$29k
- Anguilla: US$28k
- Luxembourg: US$27k
- Colombia: US$25k
- Australia: US$21k
- Macao SAR China: US$20k
- Romania: US$18k
- Hungary: US$15k
- Norway: US$12k
- United Arab Emirates: US$10k
- Saudi Arabia: US$10k
- Indonesia: US$7k
- Brazil: US$4k
- Cyprus: US$4k
- Trinidad & Tobago: US$3k
- Nicaragua: US$2k
- Chile: US$2k
- Lebanon: US$2k
- Greece: US$2k
Trade value (US$) no reported trade < US$160kUS$160k+US$1m+US$5m+> US$12m
Imports: 161
- United States: US$55m
- France: US$34m
- China: US$24m
- Germany: US$13m
- India: US$12m
- Netherlands: US$12m
- Italy: US$12m
- Poland: US$11m
- United Kingdom: US$10m
- Switzerland: US$9m
- Spain: US$9m
- South Korea: US$8m
- Canada: US$8m
- Taiwan: US$7m
- Belgium: US$7m
- Türkiye: US$6m
- Serbia: US$5m
- Denmark: US$4m
- Czechia: US$4m
- Japan: US$3m
- Algeria: US$3m
- Mexico: US$3m
- Slovakia: US$3m
- Bulgaria: US$3m
- Russia: US$3m
- Croatia: US$3m
- Slovenia: US$3m
- Romania: US$2m
- Brazil: US$2m
- Portugal: US$2m
- Austria: US$2m
- Ukraine: US$2m
- Lithuania: US$2m
- Hungary: US$2m
- Saudi Arabia: US$2m
- Ireland: US$2m
- United Arab Emirates: US$1m
- Sweden: US$1m
- Bosnia & Herzegovina: US$1m
- Finland: US$1m
- Moldova: US$1m
- Ecuador: US$988k
- Israel: US$887k
- Singapore: US$844k
- Thailand: US$808k
- Chile: US$769k
- Philippines: US$756k
- Iraq: US$675k
- Cyprus: US$659k
- Greece: US$639k
- Jordan: US$599k
- South Africa: US$591k
- Indonesia: US$586k
- Morocco: US$550k
- Côte d’Ivoire: US$512k
- Kazakhstan: US$511k
- New Zealand: US$506k
- Georgia: US$499k
- Dominican Republic: US$497k
- Australia: US$496k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$160m | 50.3% | |
| 2 | US$67m | 21.1% | |
| 3 | US$17m | 5.3% | |
| 4 | US$13m | 4.1% | |
| 5 | US$11m | 3.6% | |
| 6 | US$8m | 2.6% | |
| 7 | US$6m | 1.8% | |
| 8 | US$5m | 1.6% | |
| 9 | US$5m | 1.5% | |
| 10 | US$4m | 1.3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$55m | 17.1% | |
| 2 | US$34m | 10.7% | |
| 3 | US$24m | 7.4% | |
| 4 | US$13m | 4.2% | |
| 5 | US$12m | 3.8% | |
| 6 | US$12m | 3.8% | |
| 7 | US$12m | 3.7% | |
| 8 | US$11m | 3.4% | |
| 9 | US$10m | 3.3% | |
| 10 | US$9m | 2.9% |
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.
- 9%median duty
- 23number of duty-free countries (MFN)
- 73%highest: Maldives, Bahamas, Nepal
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 8% | 2018 · HS 2012 | ||
| 6% | 2023 | ||
| 15% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 10% | 2021 · HS 2017 | ||
| 15% | 2021 · HS 2007 | ||
| 9% | 2% – 16% | 2023 · HS 2017 | |
| 6.5% | 2023 | ||
| 12% | 2021 · HS 2012 | ||
| 0% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 45% | 2022 | ||
| 5% | 2023 | ||
| 25% | 2023 · HS 2017 | ||
| 15% | 2022 · HS 2017 | ||
| 6.5% | 2021 · HS 2017 | ||
| 15% | 2023 | ||
| 10% | 2023 | ||
| 25% | 2023 | ||
| 10% | 2022 | ||
| 10% | 2023 · HS 2017 | ||
| 7.5% | 5% – 10% | 2022 | |
| 5% | 0% – 10% | 2023 | |
| 9% | 2% – 16% | 2023 · HS 2017 | |
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 18% | 10% – 25% | 2023 | |
| 7% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 22% | 2021 · HS 2002 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 20% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 0% | 2022 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 15% | 2023 · HS 2017 | ||
| 15% | 2023 · HS 2017 | ||
| 9.3% | 0% – 14% | 2023 | |
| 15% | 2023 · HS 2017 | ||
| 5% | 2019 · HS 2017 | ||
| 0% | 2022 | ||
| 10% | 2023 | ||
| 5% | 0% – 10% | 2023 | |
| 15% | 10% – 20% | 2021 · HS 2017 | |
| 6.1% | 5.7% – 6.5% | 2023 | |
| 5% | 2023 | ||
| 13% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2022 · HS 2017 | ||
| 10% | 2023 | ||
| 12% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2012 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 15% | 2020 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2020 · HS 2017 | ||
| 0% | 2022 · HS 2017 | ||
| 15% | 2023 | ||
| 3.5% | 3.1% – 3.9% | 2023 | |
| 3.3% | 0% – 5% | 2023 | |
| 6.5% | 2023 | ||
| 18% | 10% – 25% | 2023 | |
| 20% | 2023 · HS 2002 | ||
| 5% | 2023 | ||
| 6.5% | 2021 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 5% | 2020 · HS 2017 | ||
| 5% | 0% – 10% | 2023 | |
| 10% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 4.1%* | 1.9% – 6.2% | 2021 · HS 2017 | |
| 0% | 2023 | ||
| 20% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 16% | 5% – 20% | 2023 | |
| 73% | 0% – 200% | 2023 | |
| 10% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 0% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 4% | 2021 · HS 2017 | ||
| 6.5% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 18% | 2023 | ||
| 7.5% | 2023 | ||
| 3% | 2023 · HS 2017 | ||
| 5% | 0% – 10% | 2023 | |
| 10% | 2021 · HS 2017 | ||
| 30% | 2023 | ||
| 2.5% | 0% – 5% | 2023 | |
| 0% | 2023 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 6% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 3% | 2023 · HS 2012 | ||
| 0% | 2017 · HS 2017 | ||
| 0% | 2023 | ||
| 5% | 0% – 10% | 2023 | |
| 9% | 2% – 16% | 2023 · HS 2017 | |
| 0% | 2023 · HS 2017 | ||
| 7% | 2023 | ||
| 5% | 2023 | ||
| 6.5% | 2021 · HS 2017 | ||
| 18% | 10% – 25% | 2023 | |
| 8% | 2020 · HS 2017 | ||
| 10% | 2019 · HS 2017 | ||
| 5% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 10% | 2023 · HS 2017 | ||
| 25% | 2023 · HS 2017 | ||
| 5% | 0% – 10% | 2023 | |
| 6.5% | 2023 | ||
| 20% | 2023 | ||
| 15% | 2023 | ||
| 15% | 2023 · HS 2012 | ||
| 5% | 2021 · HS 2017 | ||
| 15% | 2023 | ||
| 10% | 2021 · HS 2017 | ||
| 15% | 2023 · HS 2007 | ||
| 3.7%* | 1.8% – 5.6% | 2023 | |
| 5% | 2020 · HS 2012 | ||
| 6.5% | 2021 · HS 2012 | ||
| 18% | 10% – 25% | 2023 | |
| 5% | 2023 | ||
| 10% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 15% | 2023 · HS 2012 | ||
| 16% | 16% – 17% | 2023 | |
| 0% | 2017 · HS 2017 | ||
| 18% | 10% – 25% | 2023 | |
| 3.3% | 0% – 5% | 2023 · HS 2017 | |
| 5% | 2023 | ||
| 4.7% | 4% – 6% | 2023 | |
| 4.3% | 3.1% – 6.2% | 2023 | |
| 9% | 2% – 16% | 2023 · HS 2017 | |
| 10% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 9% | 2% – 16% | 2023 · HS 2017 | |
| 6% | 2023 | ||
| 6% | 2021 · HS 2012 | ||
| 7.5% | 5% – 10% | 2017 · HS 2017 | |
| 20% | 15% – 25% | 2023 | |
| 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
- 58228 Other plates, sheets, fillm, strip, of cellulose/its chemical derivatives, n.e.s.
- 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
| HS | Code | |
|---|---|---|
| 2017 | 3920.79 | unchanged |
| 2012 | 3920.79 | unchanged |
| 2007 | 3920.79 | unchanged |
| 2002 | 3920.72, 3920.79 | changed |
| 1996 | 3920.72, 3920.79 | changed |
| 1992 | 3920.72, 3920.79 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
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.
-
CELEX 32026R1395 · Source: eur-lex.europa.eu
The UK Global Tariff divides subheading 3920.79 into 2 tariff lines; the duty is between 4% and 6% (average 5%).
In the EU Combined Nomenclature, subheading 3920.79 covers 2 tariff lines and the duty is between 5.7% and 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 4% – 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 £12.4m between September 2025 and August 2026 (up 39% on the year before); Austria supplied 69%, followed by Germany.
In 2024, countries exported these goods worth US$319m (+3.5% year on year).
The largest exporter was Austria (US$160m), followed by Germany.
Questions and answers
What is the HS code for of other cellulose derivatives?
Of other cellulose derivatives fall under HS subheading 3920.79, part of heading 3920, in section VII of the Harmonized System.
What is the import duty on of other cellulose derivatives in the UK?
Under the UK Global Tariff, imports under 3920.79 from countries without a preferential agreement are charged at 4% to 6%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on of other cellulose derivatives in the EU?
Under the EU Combined Nomenclature, imports under 3920.79 from countries without a preferential agreement are charged at 5.7% to 6.5%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most of other cellulose derivatives?
Austria, with US$160m in 2024 (50.3% 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 4% – 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 Austria (69%), Germany (16%) and Malaysia (11%), out of total imports of £12.4m.