Subheading · Chapter 39 · Heading 3921
3921.13: Other plates, sheets, film, foil and strip, of plastics: cellular, of polyurethanes
Polyurethane foam sheets
Official description Of polyurethanes
3921.13 is the HS subheading for polyurethane foam sheets, under heading 3921 in chapter 39.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3921 13 00 00 Of polyurethanes
- 3921 13 10 00 Flexible 6%
- 3921 13 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 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
- Documents
- 9Y12
- Tariff lines
- on 1 of 2 lines
- 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 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 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 |
|---|---|---|---|
 Germany | £29.8m | 27.3% | +11.4% |
 Ireland | £27.4m | 25.1% | -26.4% |
 United States | £10.7m | 9.8% | +9.7% |
 Belgium | £7.8m | 7.2% | -17.3% |
 Italy | £5.5m | 5.1% | +7.7% |
 Austria | £5.3m | 4.9% | +10.1% |
 Netherlands | £4.4m | 4% | +0.9% |
 China | £3.2m | 2.9% | -33.9% |
Same subheading in other tariffs
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$1mUS$1m+US$21m+US$101m+> US$290m
Exports: 134
- China: US$830m
- United States: US$673m
- Germany: US$561m
- Belgium: US$290m
- Netherlands: US$199m
- Italy: US$189m
- Austria: US$187m
- Poland: US$147m
- South Korea: US$142m
- Japan: US$136m
- Spain: US$128m
- United Kingdom: US$115m
- France: US$101m
- Portugal: US$82m
- Mexico: US$79m
- Canada: US$70m
- Hungary: US$64m
- Vietnam: US$63m
- Romania: US$61m
- Slovenia: US$52m
- Ireland: US$51m
- Türkiye: US$51m
- Czechia: US$51m
- Taiwan: US$48m
- Denmark: US$40m
- United Arab Emirates: US$35m
- Switzerland: US$32m
- Lithuania: US$32m
- India: US$31m
- Thailand: US$28m
- Finland: US$27m
- Hong Kong SAR China: US$24m
- Russia: US$21m
- Serbia: US$21m
- Dominican Republic: US$15m
- Sweden: US$14m
- Slovakia: US$14m
- Guatemala: US$13m
- Malaysia: US$12m
- North Macedonia: US$12m
- Kazakhstan: US$11m
- Uzbekistan: US$11m
- Croatia: US$8m
- Australia: US$7m
- Bosnia & Herzegovina: US$6m
- Singapore: US$6m
- Kuwait: US$5m
- Indonesia: US$5m
- Estonia: US$5m
- Egypt: US$4m
- Brazil: US$4m
- Saudi Arabia: US$4m
- Latvia: US$3m
- Philippines: US$3m
- Bulgaria: US$3m
- Albania: US$3m
- Ukraine: US$3m
- Greece: US$2m
- Sri Lanka: US$2m
- Israel: US$2m
Trade value (US$) no reported trade < US$1mUS$1m+US$15m+US$57m+> US$186m
Imports: 210
- Mexico: US$481m
- United States: US$345m
- Germany: US$296m
- Netherlands: US$223m
- Vietnam: US$223m
- China: US$194m
- France: US$186m
- Poland: US$172m
- United Kingdom: US$146m
- Belgium: US$143m
- Czechia: US$129m
- Canada: US$125m
- Indonesia: US$121m
- Italy: US$112m
- Spain: US$106m
- South Korea: US$89m
- Switzerland: US$84m
- Slovakia: US$80m
- Brazil: US$69m
- Hong Kong SAR China: US$63m
- India: US$57m
- Hungary: US$56m
- Türkiye: US$51m
- Portugal: US$51m
- Romania: US$50m
- Cambodia: US$49m
- Austria: US$47m
- Saudi Arabia: US$45m
- Serbia: US$42m
- Dominican Republic: US$41m
- Sweden: US$41m
- Malaysia: US$41m
- Taiwan: US$40m
- Japan: US$39m
- Morocco: US$38m
- Thailand: US$33m
- Bangladesh: US$29m
- Colombia: US$28m
- Ukraine: US$27m
- Bulgaria: US$26m
- Singapore: US$26m
- Denmark: US$25m
- Russia: US$24m
- Croatia: US$23m
- United Arab Emirates: US$21m
- Australia: US$21m
- Ireland: US$21m
- Slovenia: US$21m
- Estonia: US$18m
- Norway: US$18m
- Bosnia & Herzegovina: US$17m
- Greece: US$16m
- Lithuania: US$15m
- Qatar: US$15m
- Finland: US$14m
- Azerbaijan: US$14m
- South Africa: US$13m
- Pakistan: US$13m
- North Macedonia: US$12m
- Argentina: US$12m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$830m | 17.1% |
| 2 | United States | US$673m | 13.9% |
| 3 | Germany | US$561m | 11.6% |
| 4 | Belgium | US$290m | 6% |
| 5 | Netherlands | US$199m | 4.1% |
| 6 | Italy | US$189m | 3.9% |
| 7 | Austria | US$187m | 3.9% |
| 8 |  Poland | US$147m | 3% |
| 9 |  South Korea | US$142m | 2.9% |
| 10 |  Japan | US$136m | 2.8% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Mexico | US$481m | 9.9% |
| 2 | United States | US$345m | 7.1% |
| 3 | Germany | US$296m | 6.1% |
| 4 | Netherlands | US$223m | 4.6% |
| 5 |  Vietnam | US$223m | 4.6% |
| 6 | China | US$194m | 4% |
| 7 |  France | US$186m | 3.8% |
| 8 | Poland | US$172m | 3.5% |
| 9 | United Kingdom | US$146m | 3% |
| 10 | Belgium | US$143m | 3% |
Binding rulings for similar goods 11
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.
- N360148 U.S. CBP
The tariff classification of a quilted mattress topper and memory foam pad from China
- N357381 U.S. CBP
The tariff classification of polyurethane foam blocks from Germany
- N348121 U.S. CBP
The classification and country of origin of a coated fabric
- N344436 U.S. CBP
The tariff classification of a coated fabric from China
- N320730 U.S. CBP
The tariff classification of cellular polyurethane coated fabrics from Mexico
- N326755 U.S. CBP
The tariff classification and country of origin of five polyurethane foam seat pieces
- 600015751 HMRC
A polyurethane foam base material sprayed on both sides with activated Carbon and subsequently compressed and laminated to a knitted textile using a powdered EVA adhesive. Use: in the the production of suits intended to provide protection against chemical harm packed in rolls with a nominal width…
11 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.
-
Anti-dumping · Applies from: CELEX 32026R1540 · Source: eur-lex.europa.eu
- 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
In the UK Global Tariff, subheading 3921.13 covers 2 tariff lines and the duty is 6%.
The EU Combined Nomenclature divides subheading 3921.13 into 2 tariff lines; the duty is 6.5%.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard 6%; 174 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 polyurethane foam sheets worth £109.3m (down 6% on the year before), at an average of £2.70 per kg; Germany supplied 27%, followed by Ireland.
World trade in polyurethane foam sheets reached US$5bn in 2024, down 3.1% on 2023.
China was the largest exporter with 17.1% of the total, ahead of the United States.
Questions and answers
What is the HS code for other plates, sheets, film, foil and strip, of plastics: cellular, of polyurethanes?
Other plates, sheets, film, foil and strip, of plastics: cellular, of polyurethanes fall under HS subheading 3921.13, part of heading 3921, 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 3921.13 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 3921.13 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$830m in 2024 (17.1% of world exports).
Which countries can export polyurethane foam 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 polyurethane foam 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 polyurethane foam sheets from?
In the 12 months to August 2026, the largest suppliers were Germany (27%), Ireland (25%) and United States (10%), out of total imports of £109.3m.