Epoxy Resin - HS 3907 classification, duty and landed cost
Epoxy Resin moves through customs under HS heading 3907. 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.
Sample 6-digit codes
| Code | Description |
|---|---|
| 3907.30 | Epoxide resins, in primary forms |
| 3901.90 | Polymers of ethylene, other |
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. |
Numerical Example: 20 MT of Epoxy Resin at FOB USD 3,000 per MT, sea freight to a representative port of discharge.
20 MT of Epoxy Resin at FOB USD 3,000 per MT, sea freight to a representative port of discharge.. Run your own numbers in the Import Duty & Tax calculator.
- · 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.
- · China
- · USA
- · Germany
- · South Korea
Frequently asked questions
Epoxy Resin sits under HS 3907.30. Chapter 39 is polymers in primary form and articles thereof; Chapter 40 covers rubber.
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.
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.
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.
MFI, density, and specific processing property (film, blow, injection) determine the grade. Buyers usually specify a target MFI window and additive package.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to plastics & rubber (HS 3907) in each market we cover. Rates are indicative at the 6-digit line | confirm the national 8/10-digit code with your broker.
| Market | Duty | Consumption tax | Tax base | Tax as % of CIF |
|---|---|---|---|---|
| India | 10% | IGST 18% | Assessable value + duty | 30.1% |
| United Arab Emirates | 6% | VAT 5% | CIF + duty | 11.3% |
| Saudi Arabia | 6% | VAT 15% | CIF + duty | 21.9% |
| Singapore | 6% | GST 9% | CIF + duty | 15.5% |
| China | 6% | VAT 13% | CIF + duty | 19.8% |
| United States | 6% | Federal VAT 0% | CIF | 6.3% |
| United Kingdom | 6% | VAT 20% | CIF + duty | 27.2% |
| Germany | 6% | USt 19% | CIF + duty | 26.1% |
| Netherlands | 6% | BTW 21% | CIF + duty | 28.3% |
| Vietnam | 6% | VAT 10% | CIF + duty | 16.6% |
| Türkiye | 6% | KDV 20% | CIF + duty | 27.2% |
| Japan | 6% | JCT 10% | CIF + duty | 16.6% |
| South Korea | 6% | VAT 10% | CIF + duty | 16.6% |
| Brazil | 14% | IPI+PIS/COFINS+ICMS 32% | CIF + duty | 50.5% |
| Indonesia | 6% | PPN 11% | CIF + duty | 20.2% |
| Mexico | 6% | IVA 16% | CIF + duty | 23.9% |
| Egypt | 6% | VAT 14% | CIF + duty | 20.8% |
| Nigeria | 6% | VAT 7.5% | CIF + duty | 15.6% |
| South Africa | 6% | VAT 15% | Assessable value + duty | 24.1% |
| Australia | 6% | GST 10% | CIF + duty | 16.6% |
Run your own numbers with the landed cost calculator or check documentation requirements in the LC document checklist.