Subheading · Chapter 39 · Heading 3921
3921.12: Of polymers of vinyl chloride
Cellular PVC sheets
3921.12 is the HS subheading for cellular PVC sheets, under heading 3921 in chapter 39.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3921 12 00 00 Of polymers of vinyl chloride 6%
- 3921 12 00 20 For use in certain types of aircraft 6%
- 3921 12 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 suspension under end-use Free
- Applies to goods from
- all countries
- Legal act
- 2020 No. 1435
- Documents
- N990 EUS - Authorisation for the use of end use procedure (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 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)
- Tariff lines
- on 1 of 2 lines
Import requirements 4
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- 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
- Import controlRestriction on entry into free circulation
- Applies to goods from
- all countries
- Legal act
- S.I. 2019/583
- Documents
- L100 Import licence " controlled substances" (ozone), issued by the Commission
- Y902
- 9Y06
- Import controlImport control on restricted goods and technologies
- Applies to goods from
- Iran
- Legal act
- S.I. 2019/461
- Documents
- Y966 Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)
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 America | 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 agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | 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 |
| 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 agreement | 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 |
|---|---|---|---|
 Ireland | £17.1m | 38.4% | +11.6% |
 Germany | £5.7m | 12.8% | -0.6% |
 China | £5.5m | 12.3% | -5.4% |
 Romania | £2.5m | 5.6% | -19.5% |
 India | £2.2m | 5% | +4% |
 Portugal | £1.6m | 3.6% | +177.6% |
 Türkiye | £1.4m | 3.2% | +13.2% |
 Sweden | £1.4m | 3.1% | +21.1% |
Same subheading in other tariffs
EUWorld trade in 2024
Trade value (US$) no reported trade < US$474.6kUS$474.6k+US$7.4m+US$40.8m+> US$109.7m
Exports: 117
- China: US$833.9m
- United States: US$331.9m
- Germany: US$214.5m
- Japan: US$109.7m
- Italy: US$76.1m
- India: US$69.1m
- Costa Rica: US$66.2m
- Ireland: US$59.7m
- Colombia: US$52.8m
- Poland: US$50m
- Türkiye: US$43.9m
- Taiwan: US$40.8m
- France: US$36.6m
- Canada: US$36m
- Israel: US$35.7m
- South Korea: US$34m
- Spain: US$32.5m
- Portugal: US$32.4m
- Sweden: US$28.7m
- Switzerland: US$25.7m
- Thailand: US$25.5m
- United Kingdom: US$23.1m
- Mexico: US$15.9m
- Brazil: US$14m
- Belgium: US$14m
- Vietnam: US$12.7m
- Netherlands: US$11.1m
- Austria: US$8.9m
- Hungary: US$7.4m
- Lithuania: US$7.3m
- Chile: US$6.9m
- Czechia: US$5.4m
- Russia: US$5.1m
- Saudi Arabia: US$4.9m
- Romania: US$4.3m
- Serbia: US$4.3m
- Slovakia: US$3.9m
- Malaysia: US$3.9m
- North Macedonia: US$2.6m
- Denmark: US$2.5m
- Hong Kong SAR China: US$2.2m
- Slovenia: US$1.8m
- Indonesia: US$1.6m
- Luxembourg: US$1.4m
- Iran: US$1.4m
- South Africa: US$1.4m
- United Arab Emirates: US$1.2m
- Ecuador: US$1.2m
- Finland: US$1.2m
- Australia: US$1.1m
- Singapore: US$872.5k
- Kenya: US$865.1k
- Peru: US$854.6k
- Estonia: US$823.6k
- Morocco: US$750.4k
- Greece: US$609.4k
- Tunisia: US$474.6k
- El Salvador: US$462.2k
- Latvia: US$436.8k
- Paraguay: US$433.2k
Trade value (US$) no reported trade < US$1.6mUS$1.6m+US$7.9m+US$23.6m+> US$58.6m
Imports: 208
- Mexico: US$469m
- United States: US$319.9m
- Vietnam: US$93.7m
- Germany: US$87.8m
- Indonesia: US$75.2m
- France: US$63.6m
- Spain: US$58.6m
- United Kingdom: US$58.6m
- Poland: US$53.8m
- China: US$52.1m
- India: US$50.6m
- Canada: US$50.1m
- Thailand: US$48.6m
- Italy: US$45.2m
- Türkiye: US$35.8m
- Czechia: US$30.5m
- South Korea: US$29.6m
- Malaysia: US$29.4m
- Netherlands: US$27.8m
- Portugal: US$27.8m
- Cambodia: US$23.6m
- Philippines: US$23.4m
- Egypt: US$22m
- Morocco: US$20.8m
- Pakistan: US$20.6m
- South Africa: US$19.2m
- United Arab Emirates: US$19m
- Russia: US$18.8m
- Belgium: US$18.4m
- Australia: US$18.3m
- Peru: US$17.9m
- Romania: US$17.6m
- Argentina: US$17.5m
- Taiwan: US$17.4m
- Serbia: US$17.3m
- Sweden: US$16m
- Japan: US$16m
- Slovakia: US$15.3m
- Nigeria: US$14.5m
- Switzerland: US$13.6m
- Singapore: US$13.4m
- Brazil: US$13.1m
- Colombia: US$13m
- Costa Rica: US$11.2m
- Hungary: US$11.1m
- Austria: US$10.9m
- Kazakhstan: US$10.6m
- Ecuador: US$10.4m
- Ireland: US$9.9m
- Saudi Arabia: US$8.2m
- Sri Lanka: US$7.9m
- Denmark: US$7.9m
- Slovenia: US$7.4m
- Algeria: US$6.9m
- Lithuania: US$6.7m
- Myanmar (Burma): US$6.6m
- Bangladesh: US$6.3m
- Tunisia: US$5.9m
- North Korea: US$5.8m
- Ukraine: US$5.6m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$833.9m | 34.5% |
| 2 |  United States | US$331.9m | 13.7% |
| 3 | Germany | US$214.5m | 8.9% |
| 4 |  Japan | US$109.7m | 4.5% |
| 5 |  Italy | US$76.1m | 3.1% |
| 6 | India | US$69.1m | 2.9% |
| 7 |  Costa Rica | US$66.2m | 2.7% |
| 8 | Ireland | US$59.7m | 2.5% |
| 9 |  Colombia | US$52.8m | 2.2% |
| 10 |  Poland | US$50m | 2.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Mexico | US$469m | 19.4% |
| 2 | United States | US$319.9m | 13.2% |
| 3 |  Vietnam | US$93.7m | 3.9% |
| 4 | Germany | US$87.8m | 3.6% |
| 5 |  Indonesia | US$75.2m | 3.1% |
| 6 |  France | US$63.6m | 2.6% |
| 7 |  Spain | US$58.6m | 2.4% |
| 8 | United Kingdom | US$58.6m | 2.4% |
| 9 | Poland | US$53.8m | 2.2% |
| 10 | China | US$52.1m | 2.2% |
Binding rulings for similar goods 12
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.
- H330451 U.S. CBP
Application for Further Review of Protest No. 2704-20-145056; Tariff Classification of Certain Coated Fabrics
- H343644 U.S. CBP
Application for Further Review of Protest No. 4601-24-137775; Tariff Classification of Coated Textiles
- H314125 U.S. CBP
Application for Further Review of Protest No. 2006-20-104540; Tariff Classification of PVC-Coated and PU-Coated Textiles
- N325149 U.S. CBP
The tariff classification of various speciality fabrics from China
- H305867 U.S. CBP
Application for Further Review of Protest No. 2704-19-104647; Classification of Lazer Material from China
- H296508 U.S. CBP
Application for Further Review of Protest No. 3801-17-100738; Classification of Polyester Fabric Covered with Polyvinyl Chloride
12 rulings in total for this code
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.
- Other
Update to VAT Z Coverage on Aircraft and Aircraft Parts – 19 May 2026
Trade Tariff news 6334 · Source: trade-tariff.service.gov.uk
- Tariff change
Autonomous Suspension under Authorised Use on Offshore Wind Turbines. Stop Press – 17 March 2026
Trade Tariff news 5311 · Source: trade-tariff.service.gov.uk
The UK Global Tariff divides subheading 3921.12 into 2 tariff lines; the duty is 6%.
Subheading 3921.12 is a single line in the EU Combined Nomenclature, where the duty is 6.5%.
174 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 cellular PVC sheets into the UK came to £44.5m between September 2025 and August 2026 (up 5% on the year before); Ireland supplied 38%, followed by Germany.
In 2024, countries exported cellular PVC sheets worth US$2.4bn (+1.4% year on year).
The largest exporter was China (US$833.9m), followed by the United States.
Products classified here
Questions and answers
What is the HS code for of polymers of vinyl chloride?
Of polymers of vinyl chloride fall under HS subheading 3921.12, part of heading 3921, in section VII of the Harmonized System.
What is the import duty on of polymers of vinyl chloride in the UK?
Under the UK Global Tariff, imports under 3921.12 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 polymers of vinyl chloride in the EU?
Under the EU Combined Nomenclature, imports under 3921.12 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 polymers of vinyl chloride?
China, with US$833.9m in 2024 (34.5% of world exports).
Which countries can export cellular PVC sheets to the UK duty-free?
174 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 cellular PVC sheets?
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 cellular PVC sheets from?
In the 12 months to August 2026, the largest suppliers were Ireland (38%), Germany (13%) and China (12%), out of total imports of £44.5m.
Typical products
Everyday names, not part of the legal text.