Key facts
- HS subheading
- 3903.90
- National lines
- 10
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 39: Plastics and articles thereof
Summary
The European Union tariff splits HS 3903.90 (polymers of styrene, in primary forms) into 10 national lines: 3903 90 10 00 (copolymer, solely of styrene with allyl alcohol, of an acetyl value of 175 or more), 3903 90 20 00 (brominated polystyrene, containing by weight 58 % or more but not more than 71 % of bromine, in one of the forms mentioned in note 6(b) to this chapter), 3903 90 90 20 (copolymer in the form of granules containing by weight: - 83 ± 3 % styrene, - 7 ± 2 % n-butyl acrylate, - 9 ± 2 % n-butyl methacrylate and - 0,01 % or more but not more than 1 % of polyolefinic wax), 3903 90 90 35 (copolymer of _α_-methylstyrene and styrene, having a softening point exceeding 113 ºC) and 6 others.
European Union lines under 3903.90
The European Union tariff splits HS 3903.90 (polymers of styrene, in primary forms) into 10 national lines: 3903 90 10 00 (copolymer, solely of styrene with allyl alcohol, of an acetyl value of 175 or more), 3903 90 20 00 (brominated polystyrene, containing by weight 58 % or more but not more than 71 % of bromine, in one of the forms mentioned in note 6(b) to this chapter), 3903 90 90 20 (copolymer in the form of granules containing by weight: - 83 ± 3 % styrene, - 7 ± 2 % n-butyl acrylate, - 9 ± 2 % n-butyl methacrylate and - 0,01 % or more but not more than 1 % of polyolefinic wax), 3903 90 90 35 (copolymer of _α_-methylstyrene and styrene, having a softening point exceeding 113 ºC) and 6 others.
- 3903 90 10 00Copolymer, solely of styrene with allyl alcohol, of an acetyl value of 175 or moreDuty: 0%
- 3903 90 20 00Brominated polystyrene, containing by weight 58 % or more but not more than 71 % of bromine, in one of the forms mentioned in note 6(b) to this chapterDuty: 0%
- 3903 90 90 20Copolymer in the form of granules containing by weight: - 83 ± 3 % styrene, - 7 ± 2 % n-butyl acrylate, - 9 ± 2 % n-butyl methacrylate and - 0,01 % or more but not more than 1 % of polyolefinic waxDuty: 6.5%
- 3903 90 90 35Copolymer of _α_-methylstyrene and styrene, having a softening point exceeding 113 ºCDuty: 6.5%
- 3903 90 90 38Polytetrafluoroethylene (CAS RN 9002-84-0) encapsulated with an acrylonitrile-styrene copolymer (CAS RN 9003-54-7), with a content by weight of each polymer of 50 % (± 1 %)Duty: 6.5%
- 3903 90 90 43Mixture of polymers consisting by weight of: -10 % or more but not more than 30 % of a styrene-ethylene-butylene-styrene block copolymer (CAS RN 66070-58-4), -25 % or more but not more than 45 % of mineral oil (CAS RN 8042-47-5), -25 % or more but not more than 45 % of calcium carbonate (CAS RN 1317-65-3), -10 % or more but not more than 20 % of polypropylene (CAS RN 9003-07-0), and -1 % or more but not more than 3 % of a copolymer of α-methylstyrene and vinyltoluene (CAS RN 9017-27-0)Duty: 6.5%
- 3903 90 90 60Copolymer of styrene with maleic anhydride, either partially esterified or completely chemically modified, in flake or powder formDuty: 6.5%
- 3903 90 90 70Copolymer in the form of granules containing by weight: - 75 % (± 7 %) styrene and - 25 % (± 7 %) methylmethacrylateDuty: 6.5%
- 3903 90 90 86Mixture containing by weight: - 45% or more but not more than 65% of polymers of styrene, - 30% or more but not more than 45% of poly(phenylene ether), and - not more than 11% of additivesDuty: 6.5%
- 3903 90 90 90OtherDuty: 6.5%
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under 3903.90 are live on border.bot for the United States (2 lines, also used by 1 other country).
- United States2 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 3903.90?
The European Union tariff splits HS 3903.90 (polymers of styrene, in primary forms) into 10 national lines: 3903 90 10 00 (copolymer, solely of styrene with allyl alcohol, of an acetyl value of 175 or more), 3903 90 20 00 (brominated polystyrene, containing by weight 58 % or more but not more than 71 % of bromine, in one of the forms mentioned in note 6(b) to this chapter), 3903 90 90 20 (copolymer in the form of granules containing by weight: - 83 ± 3 % styrene, - 7 ± 2 % n-butyl acrylate, - 9 ± 2 % n-butyl methacrylate and - 0,01 % or more but not more than 1 % of polyolefinic wax), 3903 90 90 35 (copolymer of _α_-methylstyrene and styrene, having a softening point exceeding 113 ºC) and 6 others.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.