Key facts
- HS subheading
- 3907.99
- National lines
- 9
- 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 3907.99 (other polyesters: Other) into 9 national lines: 3907 99 05 00 (thermoplastic liquid crystal aromatic polyester copolymers), 3907 99 10 00 (poly(ethylene naphthalene-2,6-dicarboxylate)), 3907 99 80 25 (copolymer, containing 72 % by weight or more of terephthalic acid and/or isomers thereof and cyclohexanedimethanol), 3907 99 80 30 (poly(hydroxyalkanoate), predominantly consisting of poly(3-hydroxybutyrate)) and 5 others.
European Union lines under 3907.99
The European Union tariff splits HS 3907.99 (other polyesters: Other) into 9 national lines: 3907 99 05 00 (thermoplastic liquid crystal aromatic polyester copolymers), 3907 99 10 00 (poly(ethylene naphthalene-2,6-dicarboxylate)), 3907 99 80 25 (copolymer, containing 72 % by weight or more of terephthalic acid and/or isomers thereof and cyclohexanedimethanol), 3907 99 80 30 (poly(hydroxyalkanoate), predominantly consisting of poly(3-hydroxybutyrate)) and 5 others.
- 3907 99 05 00Thermoplastic liquid crystal aromatic polyester copolymersDuty: 0%
- 3907 99 10 00Poly(ethylene naphthalene-2,6-dicarboxylate)Duty: 0%
- 3907 99 80 25Copolymer, containing 72 % by weight or more of terephthalic acid and/or isomers thereof and cyclohexanedimethanolDuty: 6.5%
- 3907 99 80 30Poly(hydroxyalkanoate), predominantly consisting of poly(3-hydroxybutyrate)Duty: 6.5%
- 3907 99 80 35Copolymer 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/gDuty: 6.5%
- 3907 99 80 50Aliphatic-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 weightDuty: 6.5%
- 3907 99 80 70Copolymer of poly(ethylene terephthalate) and cyclohexane dimethanol, containing more than 10 % by weight of cyclohexane dimethanolDuty: 6.5%
- 3907 99 80 80Copolymer, consisting of 72 % by weight or more of terephthalic acid and/ or derivatives thereof and cyclohexanedimethanol, completed with linear and/ or cyclic diolesDuty: 6.5%
- 3907 99 80 90Other
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 3907.99 are live on border.bot for the United States (3 lines, also used by 1 other country).
- United States3 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 3907.99?
The European Union tariff splits HS 3907.99 (other polyesters: Other) into 9 national lines: 3907 99 05 00 (thermoplastic liquid crystal aromatic polyester copolymers), 3907 99 10 00 (poly(ethylene naphthalene-2,6-dicarboxylate)), 3907 99 80 25 (copolymer, containing 72 % by weight or more of terephthalic acid and/or isomers thereof and cyclohexanedimethanol), 3907 99 80 30 (poly(hydroxyalkanoate), predominantly consisting of poly(3-hydroxybutyrate)) and 5 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.