# European Union tariff line 3907 99 80 30: Poly(hydroxyalkanoate), predominantly consisting of poly(3-hydroxybutyrate)

> In the European Union tariff, line 3907 99 80 30 covers other polyesters, poly(hydroxyalkanoate), predominantly consisting of poly(3-hydroxybutyrate). The general (MFN) duty rate is 6.5%. It falls under HS subheading 3907.99 in heading 39.07 (chapter 39).

Source: https://border.bot/countries/european-union/hs-codes/3907998030
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 39](https://border.bot/countries/european-union/hs-codes/39) / [3907.99](https://border.bot/countries/european-union/hs-codes/390799) / [3907 99 80 30](https://border.bot/countries/european-union/hs-codes/3907998030)

## Key facts

- Tariff line: 3907 99 80 30
- Covers: Other polyesters, poly(hydroxyalkanoate), predominantly consisting of poly(3-hydroxybutyrate)
- Duty (MFN): 6.5%
- Preferential rates: From 0% (56 programmes or origins)
- Additional duties: None recorded
- Restrictions: None recorded
- 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](https://border.bot/countries/european-union)
- HS subheading: [3907.99](https://border.bot/hs-codes/390799)

## What this line covers

In the European Union tariff, line 3907 99 80 30 covers other polyesters, poly(hydroxyalkanoate), predominantly consisting of poly(3-hydroxybutyrate).

Its legal text is “Poly(hydroxyalkanoate), predominantly consisting of poly(3-hydroxybutyrate)”, read under “Other polyesters”, “Other” and “Other”.

## How it is structured

It falls under HS subheading 3907.99 in heading 39.07 (chapter 39). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.

- Chapter 39: Plastics and articles thereof
- Heading 39.07: Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms
- Subheading 3907.99: Other polyesters
- Within the subheading: Other
- Within the subheading: Other
- Line 3907 99 80 30: Poly(hydroxyalkanoate), predominantly consisting of poly(3-hydroxybutyrate)

## Duty

The general (MFN) duty rate is 6.5%.

Duty-free entry applies to goods that qualify under 5 programmes, and to goods from 49 origins.

A preferential rate of 3% applies to goods from GSP - General arrangements.

A preferential rate of 5.2% applies to goods from Mercosur.

- 0%: EU-Switzerland agreement: re-imported goods (1007)
- 0%: CARIFORUM (1033)
- 0%: Eastern and Southern Africa States (1034)
- 0%: SADC EPA (1035)
- 0%: Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St… (2000)
- 0%: GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005)
- 0%: EEA - European Economic Area (2012)
- 0%: GSP+ (incentive arrangement for sustainable development and good governance) (2027)
- 0%: OCTs (Overseas Countries and Territories) (2080)
- 0%: Central America (2200)
- 0%: Albania (AL)
- 0%: Bosnia and Herzegovina (BA)
- 0%: Canada (CA)
- 0%: Switzerland (CH)
- 0%: Côte d'Ivoire (CI)
- 0%: Chile (CL)
- 0%: Cameroon (CM)
- 0%: Colombia (CO)
- 0%: Algeria (DZ)
- 0%: Ecuador (EC)
- 0%: Egypt (EG)
- 0%: Fiji (FJ)
- 0%: Faroe Islands (FO)
- 0%: United Kingdom (GB)
- 0%: Georgia (GE)
- 0%: Ghana (GH)
- 0%: Israel (IL)
- 0%: Jordan (JO)
- 0%: Japan (JP)
- 0%: Kenya (KE)
- 0%: South Korea (KR)
- 0%: Lebanon (LB)
- 0%: Morocco (MA)
- 0%: Moldova (MD)
- 0%: Montenegro (ME)
- 0%: North Macedonia (MK)
- 0%: Mexico (MX)
- 0%: New Zealand (NZ)
- 0%: Peru (PE)
- 0%: Papua New Guinea (PG)
- 0%: Palestine (PS)
- 0%: Solomon Islands (SB)
- 0%: Singapore (SG)
- 0%: Syria (SY)
- 0%: Tunisia (TN)
- 0%: Ukraine (UA)
- 0%: United States (US)
- 0%: Vietnam (VN)
- 0%: Samoa (WS)
- 0%: a group of origins (TARIC area XC) (XC)
- 0%: Kosovo (XK)
- 0%: a group of origins (TARIC area XL) (XL)
- 0%: Serbia (XS)
- 0%: South Africa (ZA)
- 3%: GSP - General arrangements (2020)
- 5.2%: Mercosur (5500)

## 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 States](https://border.bot/countries/united-states/hs-codes/390799): 3 lines, used by 1 other country
- [The Harmonized System text for 3907.99](https://border.bot/hs-codes/390799)

## Other lines under 3907.99

- [3907 99 05 00](https://border.bot/countries/european-union/hs-codes/3907990500) Thermoplastic liquid crystal aromatic polyester copolymers
- [3907 99 10 00](https://border.bot/countries/european-union/hs-codes/3907991000) Poly(ethylene naphthalene-2,6-dicarboxylate)
- [3907 99 80 25](https://border.bot/countries/european-union/hs-codes/3907998025) Copolymer, containing 72 % by weight or more of terephthalic acid and/or isomers thereof and cyclohexanedimethanol
- [3907 99 80 35](https://border.bot/countries/european-union/hs-codes/3907998035) Copolymer 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/g
- [3907 99 80 50](https://border.bot/countries/european-union/hs-codes/3907998050) Aliphatic-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 weight
- [3907 99 80 70](https://border.bot/countries/european-union/hs-codes/3907998070) Copolymer of poly(ethylene terephthalate) and cyclohexane dimethanol, containing more than 10 % by weight of cyclohexane dimethanol
- [3907 99 80 80](https://border.bot/countries/european-union/hs-codes/3907998080) Copolymer, consisting of 72 % by weight or more of terephthalic acid and/ or derivatives thereof and cyclohexanedimethanol, completed with linear and/ or cyclic dioles
- [3907 99 80 90](https://border.bot/countries/european-union/hs-codes/3907998090) Other

- Previous line: [3907 99 80 25](https://border.bot/countries/european-union/hs-codes/3907998025) Copolymer, containing 72 % by weight or more of terephthalic acid and/or isomers thereof and cyclohexanedimethanol
- Next line: [3907 99 80 35](https://border.bot/countries/european-union/hs-codes/3907998035) Copolymer 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/g

## Frequently asked questions

### What does tariff line 3907 99 80 30 cover in the European Union tariff?

In the European Union tariff, line 3907 99 80 30 covers other polyesters, poly(hydroxyalkanoate), predominantly consisting of poly(3-hydroxybutyrate).

### What is the general (MFN) duty on 3907 99 80 30 in the European Union?

The general (MFN) duty rate is 6.5%.

### Which preferential rates apply to 3907 99 80 30?

Duty-free entry applies to goods that qualify under 5 programmes: EU-Switzerland agreement: re-imported goods, Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, EEA - European Economic Area, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), GSP+ (incentive arrangement for sustainable development and good governance), OCTs (Overseas Countries and Territories), Central America, Albania, Bosnia and Herzegovina, Canada, Switzerland, Côte d'Ivoire, Chile, Cameroon, Colombia, Algeria, Ecuador, Egypt, Fiji, the Faroe Islands, the United Kingdom, Georgia, Ghana, Israel, Jordan, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, Mexico, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Syria, Tunisia, Ukraine, the United States, Vietnam, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 3% applies to goods from GSP - General arrangements. A preferential rate of 5.2% applies to goods from Mercosur.

## 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.

Official source files:

- https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx
- https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx
- https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx
- https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx

Machine-readable: https://border.bot/countries/european-union/hs-codes/3907998030.json