Working Tariff Document of New Zealand · tariff item · HS 3907.99
3907.99.01.10: Polyesters; saturated in primary forms blocks of irregular shape lumps powders granules etc.
Other polyesters, primary
✓ Can be used in a customs declaration Data: Working Tariff Document of New Zealand, in force from 24 October 2026 · checked on 24 October 2026
What you pay
Importing into New Zealand
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
3907.99 Polyacetals, other polyethers and epoxide resins: other polyesters, other
UK Free – 6% Third-country duty 9 tariff lines · average 4% 
EU Free – 6.5% Third-country duty 3 tariff lines · average 2.2% 
Türkiye Free – 6.5% Third-country duty 3 tariff lines · average 4.3% 
USA Free – 6.5% General (MFN) 2 tariff lines · average 3.3% 
Canada Free General (MFN) 2 tariff lines 
Mexico Free – 6% General (MFN) 12 tariff lines · average 1.8% 
Brazil Free – 20% General (MFN) 9 tariff lines · average 5% 
Argentina Free – 12.6% General (MFN) 13 tariff lines · average 6.8% 
Peru Free General (MFN) 1 tariff line 
Japan Free – 3.1% General (MFN) 3 tariff lines · average 2.1% 
Taiwan Free – 3.5% General (MFN) 3 tariff lines · average 2% 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 2 tariff lines 
North Macedonia Free – 5% General (MFN) 4 tariff lines · average 3.8% 
Nigeria 5% General (MFN) 1 tariff line New Zealand lines: 3907.99
Binding rulings for similar goods
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.
- N352351 U.S. CBP
The tariff classification and country of origin of a polybutylene succinate (PBS)-starch composite
- N353667 U.S. CBP
The tariff classification of Miramer AS2010, Miramer AS4004 and Miramer PE250 from South Korea
- N341500 U.S. CBP
The tariff classification and country of origin of polybutylene adipate terephthalate (PBAT) compound
- N332390 U.S. CBP
The tariff classification of polybutylene succinate (CAS# 25777-14-4) from China
5 rulings in total for this code
Legal notes
In the Working Tariff Document of New Zealand, 3907.99.01.10 is one of 3 lines under subheading 3907.99, polyacetals, other polyethers and epoxide resins: other polyesters, other.
The normal tariff rate is free, and quantities are declared in KGM.
For the same subheading, the UK duty is 0%–6%, the EU duty is 0%–6.5%, the Türkiye duty is 0%–6.5%, the US duty is 0%–6.5%, the Canada duty is free, the Mexico duty is 0%–6%, the Brazil duty is 0%–20%, the Argentina duty is 0%–12.6%, the Peru duty is free, the Japan duty is 0%–3.1%, the Taiwan duty is 0%–3.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 0%–5% and the Nigeria duty is 5%.
New Zealand imported goods of subheading 3907.99 worth US$12m in 2024; the largest supplier was Australia.
Questions and answers
What is the New Zealand import duty for tariff item 3907.99.01.10?
The normal tariff rate in the Working Tariff Document of New Zealand is free; the supplementary unit is KGM. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does New Zealand import these goods from?
For subheading 3907.99 as a whole, the largest supplier in 2024 was Australia (US$3m), followed by Taiwan.