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Customs code · HS subheading 3907 99

Final code reached

Other saturated polyesters, in unworked form

This is a complete 8-digit customs code. Exports and Intrastat use it as it is. For an import into the EU, pick a 10-digit line below.

This code covers saturated polyesters in unworked form that are not covered by a more specifically named class in this group. It excludes polycarbonates, alkyd resins, poly(ethylene terephthalate), poly(lactic acid), unsaturated polyesters and the specifically named saturated polyester classes.

For example

  • Saturated polyester in unworked form, not a thermoplastic liquid-crystal aromatic polyester copolymer and not poly(ethylene naphthalene-2,6-dicarboxylate)
See the official tariff text

Official tariff text

Polyesters, saturated, in primary forms (excl. polycarbonates, alkyd resins, poly"ethylene terephthalate", poly"lactic acid", poly"ethylene naphthalene-2,6-dicarboxylate" and thermoplastic liquid crystal aromatic polyester copolymers)

You are seeing what applies when you export from the EU. Switch above if you import.

You are seeing what applies when you import into the EU. Switch above if you export.

Your answer for export

The full EU export code is 3907 99 80.

You do not pick a 10-digit EU import line for an export declaration or Intrastat. The destination classifies the goods under its own tariff.

8 digits, ready

Selling to Norway, Great Britain and the United States

What they charge on arrival.

Norway, Great Britain and the United States use their own tariff lines under the 6-digit HS code. The rates below are what their customs charge on goods arriving from the EU. Match the goods against each country's own wording before you rely on a rate.

Norway

Duty free

  • Their lines2 Norwegian lines

39.07.9901 Containing hydro­fluorocarbons (HFC), per­halogenated fluoro­carbons (PFC) or regulated

Norwegian tariff data checked Sept. 13, 2026.

Great Britain

The rate depends on the line.

  • Their lines7 British lines
  • EU originDuty free

3907 99 80 25 Copolymer, containing 72 % by weight or more of terephthalic acid and/or isomers thereof

Northern Ireland follows other rules.

UK tariff data checked Sept. 13, 2026.

United States

10.0%

Estimated from published US measures

  • Their lines3 US lines
  • Entry dateSept. 18, 2026

3907.99.20.00 Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd

The US importer of record files the entry.

US tariff data checked Sept. 16, 2026.

See the 2 Norwegian lines

Selling to Norway

Norway splits the 6-digit category its own way, so these are Norway's own lines under it, not this EU code. Check your product against their wording; what Norwegian customs charges is shown per line.

  • 39.07.9901

    Containing hydro­fluorocarbons (HFC), per­halogenated fluoro­carbons (PFC) or regulated chloro­fluoro­carbons (CFC)

    Ordinary duty
    Duty free
  • 39.07.9909

    Other

    Ordinary duty
    Duty free

Norwegian tariff data version 1.5/1.2, last checked Sept. 13, 2026.

Contains data from Norwegian Customs (data.toll.no), licensed under CC BY 4.0, adapted for display.

See the 7 British lines

Selling to Great Britain

What UK customs charges when goods like these arrive in Great Britain.

  • 3907 99 80 25

    Copolymer, containing 72 % by weight or more of terephthalic acid and/or isomers thereof and cyclohexanedimethanol

    Ordinary duty
    6.0%
    Goods of EU origin
    Duty free You need documentation of EU preferential origin to use this rate.
  • 3907 99 80 30

    Poly(hydroxyalkanoate), predominantly consisting of poly(3-hydroxybutyrate)

    Ordinary duty
    6.0%
    Goods of EU origin
    Duty free You need documentation of EU preferential origin to use this rate.
  • 3907 99 80 35

    Copolymer in form of a clear, pale yellow liquid, consisting of -|phthalic acid isomers and/or aliphatic dicarboxylic acids, -|aliphatic diols, and -|fatty acid end-caps with: -|a hydroxyl number of 120|mg KOH or more but not more than 350|mg KOH, -|a viscosity at 25|°C of 2000|cPs|or more but not more than 8000|cPs,|and -|an acid value less than 10|mg KOH/g

    Ordinary duty
    6.0%
    Goods of EU origin
    Duty free You need documentation of EU preferential origin to use this rate.
  • 3907 99 80 50

    Aliphatic-aromatic copolyesters, namely polybutylene adipate-co-terephthalate (PBAT) and polybutylene sebacate-co-terephthalate (PBSeT), synthesised from petrochemical or biological feedstock, in their pure form or contained in compounds containing no less than 50 % of PBAT or PBSeT polymer by weight

    Ordinary duty
    6.0%
    Goods of EU origin
    Duty free You need documentation of EU preferential origin to use this rate.
  • 3907 99 80 70

    Copolymer of poly(ethylene terephthalate) and cyclohexane dimethanol, containing more than 10 % by weight of cyclohexane dimethanol

    Ordinary duty
    6.0%
    Goods of EU origin
    Duty free You need documentation of EU preferential origin to use this rate.
  • 3907 99 80 80

    Copolymer, consisting of 72 % by weight or more of terephthalic acid and/ or derivatives thereof and cyclohexanedimethanol, completed with linear and/ or cyclic dioles

    Ordinary duty
    6.0%
    Goods of EU origin
    Duty free You need documentation of EU preferential origin to use this rate.
  • 3907 99 80 90

    Other

    Ordinary duty
    Depends on the product details
    Goods of EU origin
    Duty free You need documentation of EU preferential origin to use this rate.

These rates apply in Great Britain. Different rules may apply for goods entering Northern Ireland.

UK tariff data version v4.0.1599, last checked Sept. 13, 2026.

Contains public sector information licensed under the Open Government Licence v3.0.

Source: UK Department for Business and Trade (data.api.trade.gov.uk).

See the 3 US lines

Selling to the United States

What US customs charges when goods like these arrive from the EU. The US importer of record files the entry and pays the duty.

  • 3907.99.20.00

    Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms, Other polyesters, Other, Thermoplastic liquid crystal aromatic polyester copolymers

    General rate
    Free
    From the EU
    10.0% Estimated from published US measures US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99
  • 3907.99.50.10

    Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms, Other polyesters, Other, Polybutylene terephthalate

    General rate
    6.5%
    From the EU
    10.0% Estimated from published US measures US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99
  • 3907.99.50.50

    Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms, Other polyesters, Other

    General rate
    6.5%
    From the EU
    10.0% Estimated from published US measures US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99

Worked out for an entry on Sept. 18, 2026.

US tariff schedule 2026HTSRev19, last checked Sept. 16, 2026.

Last change we recorded: Revision 19 (2026), Sept. 16, 2026.

Anti-dumping and countervailing duties, US import taxes and customs fees are not included.

The descriptions above are the US tariff texts, which the United States publishes in English only.

Source: the US International Trade Commission's Harmonized Tariff Schedule (hts.usitc.gov), public domain, and the measures published in the Federal Register.

This is a planning estimate from the US Harmonized Tariff Schedule (revision shown) and the published Federal Register measures as of the date shown, for a shipment of EU origin. It is not a customs entry, legal advice or a broker's opinion, and tariffs.help is not a US-licensed customs broker. The US importer of record or their broker confirms the classification, origin, value and the duty due before filing.

Before you use the code

Check the facts that sit outside the code

The code can be right while what you pay still changes, because of where the goods come from, when they arrive, or extra EU measures.

  1. The product and its form Check that your product really matches this description, including what it is made of and the form it arrives in.
  2. Country of origin Trade agreements, sanctions and extra measures can change the treatment of the very same code.
  3. Current tariff measures Check today's rate, any restrictions or licences, and the quantity customs asks for, with Toldstyrelsen or TARIC.

On an EU import declaration

Pick the 10-digit line that matches the goods.

7 import lines

When these goods are imported into the EU, the declaration needs a 10-digit code. Under 3907 99 80 the EU tariff has 7 lines, each with its own wording.

You or your customs agent pick the line whose wording fits the goods; the last line, "Other", covers what none of the specific wordings describe.

Some lines depend on what the goods will be used for and need customs authorisation; matching the wording alone does not give a lower rate.

  1. Match the whole wording A line is its own wording plus the grouping text above it. Read both before you settle on one.
  2. Check the intended use On some lines the lower rate belongs to what the goods will be used for, not to the goods alone.
  3. Confirm the authorisation Where the lower rate carries conditions, customs asks for an authorisation before it can be used.

A suspension is a lower rate the EU grants for specific products; whether your goods qualify depends on the line's wording and conditions.

Exports from the EU and Intrastat normally use the 8-digit code as it is.

EU tariff data of Sept. 13, 2026.

This is the catch-all under 3907 99: it covers what the sibling codes below do not.

This is the remainder for saturated polyesters in unworked form after the specifically named saturated polyester classes and the other polyester classes in this group have been excluded.

Rates, origin and documents

Read the signals first. Open only the ones you want to check.

Besides the ordinary duty, the EU records these kinds of measure against this code. They are listed as signals only: whether one applies to your goods can depend on where they come from, who produced them, the exact product and the documents you present. No amounts are worked out here.

Data of Sept. 1, 2026

Extra duty on goods from some countries

First

Trade-defence measures, such as anti-dumping duty, may apply to goods originating in:

  • China
  • any country except China

This is recorded on a more detailed code below this one, so it may not cover your goods. See the import lines under this code

Check this code in the official EU TARIC database

Lower duty for goods from some countries

Possible

Preferential rates exist for goods originating in:

  • Andorra
  • San Marino
  • Türkiye
  • Comoros (excluding Mayotte), Madagascar, Mauritius, Seychelles and dependencies and Zimbabwe
  • Botswana, Eswatini, Lesotho, Mozambique and Namibia
  • Western Sahara
  • European Union, Iceland, Liechtenstein and Norway
  • Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua and Panama
  • +46 origins

These rates apply to Economic Partnership Agreements; CARIFORUM except Haiti; GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms); GSP+ (incentive arrangement for sustainable development and good governance); OCTs (Overseas Countries and Territories); GSP - General arrangements except India.

Whether you can use one depends on the origin rules for the goods and on the documentation you can show.

Check this code in the official EU TARIC database

A limited quantity at a lower rate

Check

A tariff quota is recorded for this code. This does not say whether any of the quota is still available. It covers goods originating in:

  • any country except Belarus and Russian Federation

This is recorded on a more detailed code below this one, so it may not cover your goods. See the import lines under this code

Check this code in the official EU TARIC database

Restrictions and paperwork

Important

Import restrictions are recorded for goods originating in:

  • Ukraine
  • any country
  • Belarus
  • Russian Federation

The EU records document conditions on this code. What customs may ask for depends on where the goods come from, exactly what the product is and the customs procedure.

Proof of origin 2 conditions

If you claim a lower rate for goods from a country the EU has a trade agreement with, customs asks for proof of origin, for example a EUR.1 certificate or an origin declaration.

Show the EU's own wording for these conditions
  • Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
  • Movement certificate EUR.1

Sanctions and restricted regions 10 conditions

Some conditions come from EU sanctions rules. They matter when the goods are linked to a country or region the EU restricts trade with.

Show the EU's own wording for these conditions
  • Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
  • Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
  • The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)
  • Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006)
  • Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006
  • The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)
  • The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)
  • Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014
  • Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014)
  • Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014

Product controls and permits 1 condition

Depending on the exact product, customs may ask for a licence, a permit or a control certificate before the goods are released.

Show the EU's own wording for this condition
  • Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA

Statements that the goods are outside a rule's scope 2 conditions

Some conditions are statements that a rule does not cover the goods, for example that the product is not on a controlled list.

Show the EU's own wording for these conditions
  • Goods other than those falling under the applicable provisions of Regulation (EU) 2024/573
  • Products and equipment, including parts (excluding military and repair exemption) listed in Annex IV containing F-gases or relies upon F-gases not subject to prohibition as imposed by Article 11.1. (Reg 2024/573).

Other conditions 7 conditions

These conditions match none of the groups above. Whether customs asks for one depends on the goods, where they come from and the customs procedure.

Show the EU's own wording for these conditions
  • Tonnes of CO₂ equivalent of bulk gases and of gases contained in products or equipment, and parts thereof
  • Net mass of fluorinated greenhouse gases charged in products and equipment
  • Undertaking registered in the F-Gas Portal according to Article 20 of Regulation (EU) 2024/573
  • Goods labelled according to the provisions of Article 12 of Regulation (EU) 2024/573
  • Product not subjected to the provisions of Regulation (EU) 2024/1157
  • Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
  • Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
Check this code in the official EU TARIC database

EU tariff measure data of Sept. 1, 2026.

One last classification check

Check the path and the nearest alternatives.

Use this view if you are still unsure the code describes the product precisely.

How we got to this code

  1. VII
  2. 39
  3. 3907
  4. 3907 99
  5. 3907 99 80
Show the steps

Compare with the codes next to it.

Compare the sibling codes at this level before you settle on this one.

Worth comparing

Codes that sit close to this one, for when the material itself could be different.

Browse chapter 39

Often confused with

Duty rates shown here are estimates, read from official EU / Danish, Norwegian and UK tariff data for orientation only. Confirm the current rate with Toldstyrelsen, TARIC, Norwegian Customs or the UK Online Trade Tariff before you file. The rate you pay can also depend on the country of origin. These are base customs duties only: import VAT, excise duties, anti-dumping duties and safeguard or quota measures are not included.