UK Global Tariff · commodity code · HS 3904.10
3904 10 00 21: PVC resin (not mixed): Polyvinyl chloride polymerised through suspension polymerisation (‘s-pvc’) and bulk (mass) polymerisation (‘m-pvc’) in pure form and not mixed with any other substance (‘s-/m-pvc’). the product concerned includes s-pvc classified as commodity s-pvc, extender s-pvc and specialty s-pvc. the product concerned does not include pvc polymerised through emulsion polymerisation (‘e-pvc’)
PVC resin (not mixed)
✓ Can be used in a customs declaration Data: UK Global Tariff · checked on 24 October 2026
- 3904 Polymers of vinyl chloride or of other halogenated olefins, in primary forms
- 3904 10 00 00 Poly(vinyl chloride), not mixed with any other substances
- In the form of granules, for use in certain types of aircraft
- 3904 10 00 21 Polyvinyl chloride polymerised through suspension polymerisation (‘s-pvc’) and bulk (mass) polymerisation (‘m-pvc’) in pure form and not mixed with any other substance (‘s-/m-pvc’). the product concerned includes s-pvc classified as commodity s-pvc, extender s-pvc and specialty s-pvc. the product concerned does not include pvc polymerised through emulsion polymerisation (‘e-pvc’)
What you pay
Importing into UK
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 2
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 833
- Documents
- 9018
- 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 2
- 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 controlImport control - Waste
- Applies to goods from
- all countries
- Legal act
- S.I. 2019/590
- Documents
- C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
- C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
- Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
- C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
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 |
| 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 |
| DCTS Standard | Indonesia | 2.5% |
Footnotes
TN701 According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK La…
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement
UK: imports by month · HS 3904.10
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Netherlands | £78.9m | 28.6% | +20.1% |
 Germany | £44m | 16% | +25.2% |
 Ireland | £26.7m | 9.7% | +22.5% |
 Belgium | £23.5m | 8.5% | +16.6% |
 France | £21.3m | 7.7% | -37% |
 China | £20.2m | 7.3% | +206% |
 Mexico | £16.6m | 6% | -30.9% |
 Norway | £12.5m | 4.6% | +2.5% |
Same subheading in other tariffs
3904.10 Poly(vinyl chloride), not mixed with any other substances
EU 6.5% Third-country duty 1 tariff line 
Türkiye 6.5% Third-country duty 2 tariff lines 
USA 6.5% General (MFN) 1 tariff line 
Canada Free Third-country duty 1 tariff line Mexico 3% – 7% Third-country duty 5 tariff lines · average 5.4% 
Brazil 12.6% Third-country duty 3 tariff lines 
Argentina 6% – 12.6% Third-country duty 3 tariff lines · average 8.2% 
Peru Free Third-country duty 3 tariff lines 
New Zealand Free Third-country duty 1 tariff line 
Japan 3.9% Third-country duty 2 tariff lines 
Taiwan 2.5% Third-country duty 1 tariff line 
GCC 5% Third-country duty 1 tariff line 
Switzerland Free Third-country duty 1 tariff line Norway Free Third-country duty 1 tariff line 
North Macedonia 3% Third-country duty 1 tariff line 
Nigeria 5% Third-country duty 1 tariff line UK lines: 3904.10
- 3904 10 00 15Suspension polyvinylchloride (‘s-pvc’), not mixed with any other substance
- 3904 10 00 21Polyvinyl chloride polymerised through suspension polymerisation (‘s-pvc’) and bulk (mass) polymerisation (‘m-pvc’) in pure form and not mixed with any other substance (‘s-/m-pvc’). the product concerned includes s-pvc classified as commodity s-pvc, extender s-pvc and specialty s-pvc. the product concerned does not include pvc polymerised through emulsion polymerisation (‘e-pvc’)
- 3904 10 00 25In the form of granules, for use in certain types: other
- 3904 10 00 80Suspension polyvinylchloride (‘s-pvc’), not mixed with any other substance
- 3904 10 00 81Polyvinyl chloride polymerised through suspension polymerisation (‘s-pvc’) and bulk (mass) polymerisation (‘m-pvc’) in pure form and not mixed with any other substance (‘s-/m-pvc’). the product concerned includes s-pvc classified as commodity s-pvc, extender s-pvc and specialty s-pvc. the product concerned does not include pvc polymerised through emulsion polymerisation (‘e-pvc’)
- 3904 10 00 85Poly(vinyl chloride), not mixed with any other substances: other, other
Legal notes
Subheading notes
1. Within any one heading of this chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions:
(a) where there is a subheading named ‘Other’ in the same series:
(1) the designation in a subheading of a polymer by the prefix ‘poly’ (for example, polyethylene and polyamide-6,6) means that the constituent monomer unit or monomer units of the named polymer taken together must contribute 95 % or more by weight of the total polymer content;
(2) the copolymers named in subheadings 390130, 390140, 390320, 390330 and 390430 are to be classified in those subheadings, provided that the comonomer units of the named copolymers contribute 95 % or more by weight of the total polymer content;
(3) chemically modified polymers are to be classified in the subheading named ‘Other’, provided that the chemically modified polymers are not more specifically covered by another subheading;
(4) polymers not meeting (1), (2) or (3) above, are to be classified in the subheading, among the remaining subheadings in the series, covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series of subheadings under consideration are to be compared;
(b) where there is no subheading named ‘Other’ in the same series:
(1) polymers are to be classified in the subheading covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series under consideration are to be compared;
(2) chemically modified polymers are to be classified in the subheading appropriate to the unmodified polymer.
Polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same proportions.
2. For the purposes of subheading 392043, the term ‘plasticisers’ includes secondary plasticisers.
In the UK Global Tariff, 3904 10 00 21 is one of 6 lines under subheading 3904.10, poly(vinyl chloride), not mixed with any other substances.
The third-country duty is 6%.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard 6%; 173 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 PVC resin (not mixed) (HS 3904.10) worth £275.6m (up 9% on the year before), at an average of £0.94 per kg; Netherlands supplied 29%, followed by Germany.
For the same subheading, the EU duty is 6.5%, the Türkiye duty is 6.5%, the US duty is 6.5%, the Canada duty is free, the Mexico duty is 3%–7%, the Brazil duty is 12.6%, the Argentina duty is 6%–12.6%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 3.9%, the Taiwan duty is 2.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 3% and the Nigeria duty is 5%.
The UK imported goods of subheading 3904.10 worth US$301m in 2024; the largest supplier was the Netherlands.
Questions and answers
What is the UK import duty for commodity code 3904 10 00 21?
The third-country duty in the UK Global Tariff is 6%. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 3904 10 00 21?
174 countries have a preferential rate on this line, 173 of them at 0%, under DCTS Comprehensive, European Union and DCTS Enhanced and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Do anti-dumping or other extra duties apply to 3904 10 00 21?
Additional duty of 35% on goods from Belarus and Russia. These are charged on top of the customs duty.
Where does the UK import these goods from?
For subheading 3904.10 as a whole, the largest supplier in 2024 was the Netherlands (US$83m), followed by Germany.
Typical products
Everyday names, not part of the legal text.