HS 3902Plastics & Rubber · United Kingdom

Polypropylene (PP) - HS 3902 classification, duty and landed cost - Import into United Kingdom

Duty and tax snapshot for importing plastics & rubber (HS 3902) into United Kingdom. Typical MFN duty ~6%, VAT 20% on CIF + duty. Decision-support only - confirm the 10-digit line and preferential status with your broker.

Typical duty

VAT

20%

Total taxes / CIF

27.2%

Worked landed-cost example

USD 45,000 FOB parcel of plastics & rubber (HS 3902) shipped to United Kingdom.

FOB valueUSD 45,000

Origin chargesUSD 675

FreightUSD 3,600

InsuranceUSD 225

CIFUSD 49,500

Import duty @ 6%USD 2,970

VAT @ 20%USD 10,494

Destination inlandUSD 900

Landed cost ≈ USD 63,864

Run your own numbers in the Landed Cost by HS & Country tool.

Sample HS codes

Code	Description
3902.10	Polypropylene, primary forms
3901.90	Polymers of ethylene, other

United Kingdom duty regime

UK Global Tariff (UKGT) replaced the EU Common External Tariff post-Brexit. Preferential rates under EU-UK Trade & Cooperation Agreement (TCA - 0% on originating goods), CPTPP (from 2024), and 70+ rolled-over FTAs. Anti-dumping duties applied by the Trade Remedies Authority.

Customs notes

· UK uses a 10-digit commodity code aligned to WCO HS at 6 digits, with a 2-digit CN heading (inherited from EU) and 2 further UK-specific digits.
· CDS (Customs Declaration Service) replaced CHIEF in 2023. All UK import/export declarations file via CDS with an EORI number.
· Customs value = CIF (Method 1: transaction value). Duty applied first, then 20% VAT on (CIF + duty).
· EU-UK TCA gives 0% duty on originating goods but strict origin rules apply. Suppliers' declarations and importer knowledge are the two evidence bases.

Frequently asked questions

What is the typical import duty on plastics & rubber (HS 3902) into United Kingdom?

United Kingdom applies an MFN duty of about 6% on HS chapter 3902 at the 6-digit line. National tariff schedules add 2–4 further digits, so the exact rate can shift once you confirm the 8- or 10-digit code. Preferential rates under FTAs (UK Global Tariff (UKGT) replaced the EU Common External Tariff post-Brexit) may reduce this to 0% for qualifying origins.

How is VAT calculated on imports of plastics & rubber in United Kingdom?

United Kingdom charges VAT at 20% on the CIF value plus duty. PVA available; VAT on CIF + duty

What is the landed cost of a USD 45,000 FOB shipment of plastics & rubber into United Kingdom?

On a USD 45,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 49,500. Applying 6% duty and 20% VAT brings total taxes to about USD 13,464 (~27.2% of CIF). Landed at buyer's warehouse ≈ USD 63,864.

Which HS code should I use for plastics & rubber in United Kingdom?

Start with the 6-digit international HS heading - for example 3902.10 (Polypropylene, primary forms). United Kingdom customs then requires the full national code (8- to 10-digit national tariff line). Confirm the exact line with your licensed customs broker before filing.

Which Incoterm is best for shipping plastics & rubber to United Kingdom?

Most importers into United Kingdom prefer CIF or CFR for sea freight so the seller arranges main-carriage transport, while retaining control of destination clearance. DDP shifts import duty and VAT to the seller - attractive to buyers but often priced with a risk premium. Compare all 11 Incoterms with our Landed Cost by HS & Country tool.

What documents does United Kingdom customs need to clear HS 3902?

UK uses a 10-digit commodity code aligned to WCO HS at 6 digits, with a 2-digit CN heading (inherited from EU) and 2 further UK-specific digits. Regulated commodities may also require a health certificate, phytosanitary certificate or import licence depending on the exact HS line.