HS 3903Plastics & Rubber

ABS Resin - HS 3903 classification, duty and landed cost

ABS Resin moves through customs under HS heading 3903. This guide sets out sample sub-codes, indicative import duty in major markets, key trade documents and a worked landed-cost calculation - refresh figures against the live tariff schedule before quoting.

Reviewed against WCO HS · WTO IDB · National customs schedules3 authoritative sourcesLast reviewed July 2026

Sample 6-digit codes

Code	Description
3903.30	Acrylonitrile-butadiene-styrene copolymers
3901.90	Polymers of ethylene, other

Need to check a specific code? Use the free HS code lookup tool.

Typical import duty by market

Market	Duty
European Union	0% - 6.5% SUP Directive on single-use plastics; REACH for additives.
United States	0% - 6.5% TSCA; CPSC standards for consumer articles.
China	6.5% - 10% Plus 13% VAT; import ban on plastic waste.
India	7.5% - 10% BCD + 18% GST; BIS marking on select finished articles.
UAE	5% GCC CET; Emirates Conformity Assessment on consumer packaging.

Worked landed-cost example

20 MT of ABS Resin at FOB USD 1,800 per MT, sea freight to a representative port of discharge.

FOB valueUSD 36,000

Freight + insuranceUSD 2,340

CIF valueUSD 38,340

Import duty @ ~8% (indicative for Plastics & Rubber)USD 3,067

VAT / GST @ ~5% on CIF+dutyUSD 2,070

Landed cost ≈ USD 43,477 - re-run the numbers against your exact HS 8-digit code and destination tariff before quoting.

Run your own numbers in the import duty & tax calculator.

Regulatory checkpoints

· Food-contact compliance where relevant: EU 10/2011, FDA 21 CFR, GB 4806 (China).
· REACH SVHC declaration for additives, plasticisers and pigments (EU).
· Recycled-content statements auditable under ISO 14021 for green-claim exports.

Top exporting countries

· South Korea
· Taiwan
· USA
· Netherlands

Frequently asked questions

Which HS chapter covers ABS Resin?

ABS Resin sits under HS 3903.30. Chapter 39 is polymers in primary form and articles thereof; Chapter 40 covers rubber.

Is ABS Resin food-contact safe?

Only grades tested against EU 10/2011, US FDA 21 CFR or GB 4806 (China) qualify. The COA or migration test report should be requested with each lot.

Are there anti-dumping duties on ABS Resin?

Selected origins face AD/CVD in the EU, US, India and Turkey on PE, PP, PET, and PVC. Check the destination's current measure list before quoting.

How is ABS Resin typically packed?

Resin in 25 kg PE bags palletised (700-1100 kg per pallet), FIBC jumbo bags (1000-1250 kg) or bulk in liner-fitted 20' containers.

What is the melt-flow index (MFI) grade?

MFI, density, and specific processing property (film, blow, injection) determine the grade. Buyers usually specify a target MFI window and additive package.