UK Global Tariff · commodity code · HS 3907.30
3907 30 00 80: Epoxy resins, primary: Products containing more than 35% by weight of epoxy resins, also known as epoxide resins or polyepoxides, which are polymers or prepolymers containing reactive epoxy groups, based on epichlorohydrin (‘ech’) and an aliphatic or aromatic alcoholic component (such as bpa), in solid, semi-solid or liquid forms, having all types of grade, purity, molecule weight or molecular structure, whether or not containing modifiers, curing agents, or additives, so long as the curing agents have not chemically reacted so as to cure the epoxy resin or convert it into a different product no longer containing epoxy groups
Epoxy resins, primary
✓ Can be used in a customs declaration Data: UK Global Tariff · checked on 24 October 2026
- 3907 Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms
- 3907 30 00 00 Epoxide resins
- Other
- 3907 30 00 80 Products containing more than 35% by weight of epoxy resins, also known as epoxide resins or polyepoxides, which are polymers or prepolymers containing reactive epoxy groups, based on epichlorohydrin (‘ech’) and an aliphatic or aromatic alcoholic component (such as bpa), in solid, semi-solid or liquid forms, having all types of grade, purity, molecule weight or molecular structure, whether or not containing modifiers, curing agents, or additives, so long as the curing agents have not chemically reacted so as to cure the epoxy resin or convert it into a different product no longer containing epoxy groups
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 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 except Belarus, Russia
- In force
- until 31 December 2028
- Legal act
- 2020 No. 1435
- Documents
- 9Y12
- 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
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 |
| 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 |
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 3907.30
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Switzerland | £46.7m | 27.3% | +29.5% |
 Germany | £37.6m | 22% | +1.7% |
 Taiwan | £19.3m | 11.3% | -4.8% |
 United States | £15m | 8.8% | +21.9% |
 South Korea | £11.7m | 6.8% | -2.1% |
 Netherlands | £11.4m | 6.6% | -32.4% |
 Italy | £4.9m | 2.9% | -18.3% |
 Poland | £4.4m | 2.6% | +276.1% |
Same subheading in other tariffs
3907.30 Polyacetals, other polyethers and epoxide resins: epoxide resins
EU 6.5% Third-country duty 1 tariff line 
Türkiye 6.5% Third-country duty 1 tariff line USA 6.1% General (MFN) 1 tariff line 
Canada Free Third-country duty 2 tariff lines 
Mexico 5% – 6% Third-country duty 3 tariff lines · average 5.7% 
Brazil 12.6% Third-country duty 5 tariff lines 
Argentina 12.6% Third-country duty 7 tariff lines 
Peru Free Third-country duty 2 tariff lines 
New Zealand Free – 5% Third-country duty 3 tariff lines · average 3.3% 
Japan 3.1% Third-country duty 2 tariff lines Taiwan 4% Third-country duty 3 tariff lines 
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: 3907.30
- 3907 30 00 05Products containing more than 35% by weight of epoxy resins, also known as epoxide resins or polyepoxides, which are polymers or prepolymers containing reactive epoxy groups, based on epichlorohydrin (‘ech’) and an aliphatic or aromatic alcoholic component (such as bpa), in solid, semi-solid or liquid forms, having all types of grade, purity, molecule weight or molecular structure, whether or not containing modifiers, curing agents, or additives, so long as the curing agents have not chemically reacted so as to cure the epoxy resin or convert it into a different product no longer containing epoxy groups
- 3907 30 00 08Epoxide resin, halogen-free, - containing by weight more: other
- 3907 30 00 20Products containing more than 35% by weight of epoxy resins, also known as epoxide resins or polyepoxides, which are polymers or prepolymers containing reactive epoxy groups, based on epichlorohydrin (‘ech’) and an aliphatic or aromatic alcoholic component (such as bpa), in solid, semi-solid or liquid forms, having all types of grade, purity, molecule weight or molecular structure, whether or not containing modifiers, curing agents, or additives, so long as the curing agents have not chemically reacted so as to cure the epoxy resin or convert it into a different product no longer containing epoxy groups
- 3907 30 00 23Epoxide resin - containing by weight 21% or more of brome: other
- 3907 30 00 40Epoxide resin, containing by weight 70% or more of silicon dioxide, for the encapsulation of goods of headings 8504, 8533, 8535, 8536, 8541, 8542 or 8548
- 3907 30 00 70Preparation of epoxy resin (cas rn 29690-82-2) and phenolic resin (cas rn 9003-35-4) containing by weight: - 65% or more but not more than 75% of silicon dioxide (cas rn 60676-86-0), and - none or not more than 0.5% of carbon black (cas rn 1333-86-4)
- 3907 30 00 80Products containing more than 35% by weight of epoxy resins, also known as epoxide resins or polyepoxides, which are polymers or prepolymers containing reactive epoxy groups, based on epichlorohydrin (‘ech’) and an aliphatic or aromatic alcoholic component (such as bpa), in solid, semi-solid or liquid forms, having all types of grade, purity, molecule weight or molecular structure, whether or not containing modifiers, curing agents, or additives, so long as the curing agents have not chemically reacted so as to cure the epoxy resin or convert it into a different product no longer containing epoxy groups
- 3907 30 00 85Polyacetals, other polyethers and epoxide resins: epoxide resins, other, other
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.
- 600014526 HMRC
Epoxy Resin derived from Epichlorohydrin & Bisphenol-A. The resin has applications in the manufacture of composites, specialist coatings, adhesives, electronics, and abrasives. It is not put up for retail sale. Packaged in 25kg plastic bags, 500kg plastic bags, and 220kg drums for transport and…
- 600011953 HMRC
Bisphenol F epoxy resin It primarily used in high-end fields such as wind turbine blade prepreg, electronic encapsulation materials, vinyl resins, coatings, carbon fibre composites, inks, etc Material can be packed in drums, IBC`s or delivered in ISO tanks.
- 600011952 HMRC
Bisphenol F epoxy resin Physical state: liquid It primarily used in high-end fields such as wind turbine blade prepreg, electronic encapsulation materials, vinyl resins, coatings, carbon fibre composites, inks, etc Material can be packed in drums, IBC`s or delivered in ISO tanks.
- 600011954 HMRC
Bisphenol F Epoxy Resin Physical state: a liquid Primarily used in high-end fields such as wind turbine blade prepreg, electronic encapsulation materials, vinyl resins, coatings, carbon fibre composites, inks, etc Material can be packed in drums, IBC`s or delivered in ISO tanks
- 600012188 HMRC
2 component solvent free epoxy coating Blend of epoxy resins and fillers, combined with a small combination of polyamide curatives Over 65% of the formulation is based on epoxy resins The base component of the product is packed in a 20ltr tinplate pail with lid. The activator component is packed…
- 600012191 HMRC
2 component solvent free epoxy based metal filled repair paste The product is based on epoxy resin filled with fine metal powders and polyamide curatives The product is packed in white plastic containers ranging from 150gm to 30kg
Legal notes
In the UK Global Tariff, 3907 30 00 80 is one of 8 lines under subheading 3907.30, polyacetals, other polyethers and epoxide resins: epoxide resins.
The third-country duty is 6%.
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 epoxy resins, primary (HS 3907.30) worth £171.1m (up 6% on the year before), at an average of £4.76 per kg; Switzerland supplied 27%, followed by Germany.
For the same subheading, the EU duty is 6.5%, the Türkiye duty is 6.5%, the US duty is 6.1%, the Canada duty is free, the Mexico duty is 5%–6%, the Brazil duty is 12.6%, the Argentina duty is 12.6%, the Peru duty is free, the New Zealand duty is 0%–5%, the Japan duty is 3.1%, the Taiwan duty is 4%, 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 3907.30 worth US$217m in 2024; the largest supplier was Switzerland.
Questions and answers
What is the UK import duty for commodity code 3907 30 00 80?
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 3907 30 00 80?
174 countries have a preferential rate on this line, 174 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 3907 30 00 80?
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 3907.30 as a whole, the largest supplier in 2024 was Switzerland (US$53m), followed by Germany.
Typical products
Everyday names, not part of the legal text.