Sourcing all-acrylic impact modifiers from China
All-acrylic impact modifiers from China normally carry 6% UK duty on the relevant lines. Match the core-shell composition to the commodity code and check monomers and additives under UK REACH; ask HSE to confirm the polymer's registration position and any related obligations. Cambridge China Bridge sources all-acrylic impact modifiers.
Normally 6% on the relevant modifier lines
Read from the UK Trade Tariff on 1 October 2026, heading 3906 covers acrylic polymers in primary forms. The listed core-shell blend under 3906 90 90 28 and other acrylic polymers under 3906 90 90 90 carry 6% duty from China. No anti-dumping or countervailing duty is recorded. The repeated residual-code rows describe applications, rather than separate tariff subdivisions.
The listed blend has no suspension. The residual line has a restricted 0% suspension for specified products; do not assume an impact modifier qualifies. Its supplied suspension description is incomplete, so confirm eligibility before claiming relief. Both lines attach import and export waste controls. Check whether the consignment is product or waste and confirm the applicable requirement with your customs broker. For waste imported into England under notification controls, the exporter must apply to the dispatch country's competent authority for consent.
Obtain the polymer identities, blend proportions, physical form and intended use before confirming the commodity code. The core-shell blend line requires the listed chemistry and proportions, not simply the description 'acrylic modifier'. See the wider acrylic polymers guide for other products within this heading.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Listed all-acrylic core-shell polymer blend | 3906 90 90 28 | 6% | None |
| Other all-acrylic impact modifier powders, subject to composition | 3906 90 90 90 | 6% | None |
Specify the core-shell chemistry and compound performance
Specify an all-acrylic core-shell modifier and ask for the core and shell chemistry, any carrier polymer and added processing aids. Record the intended base resin, modifier loading, mixing method and processing conditions. Agree acceptance criteria for impact performance, appearance and processing behaviour in your own formulation.
For powder, agree moisture, particle-size distribution, bulk density, flow and contamination criteria. Ask for a batch certificate of analysis and retain an approved sample. For outdoor applications, agree weathering and colour checks; for transparent applications, agree haze checks on the compounded material.
Ask HSE to confirm the UK REACH registration position for the polymer and the obligations for monomers and additives. A safety data sheet is required when a hazardous chemical is supplied for use at work. Check the grade's composition and hazard information rather than treating all acrylic powders alike. Chemicals must be correctly labelled and packaged before being placed on the market.
Worked duty example
Illustrative example, not a quote: 25 tonnes of the listed all-acrylic core-shell blend, illustrative only under 3906 90 90 28, invoiced at £45,000 free on board, with £2,600 of freight and insurance to the UK. The customs value is £47,600. Duty at 6% is £2,856. Import VAT at 20% is charged on the customs value plus duty, £50,456, so it is £10,091.20. Import taxes total £12,947.20; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £2,856 of duty. The import duty and VAT guide explains each step.
Inspection checklist
Identity: check the manufacturer, grade and batch against the purchase order, approved sample and certificate of analysis.
Powder: check moisture, caking, flow, colour and foreign particles against the agreed specification.
Packing: check bag seals, liners, water damage and batch markings; retain samples from the delivered lot.
Performance: compound the delivered material in the agreed base resin and compare impact results, surface appearance and processing behaviour with the approved trial.
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What goes wrong
A supplier substitutes a different modifier or changes the blend while keeping the commercial grade name. The powder can look similar yet give different impact performance, haze or processing behaviour. Require composition confirmation and a repeat compound trial when the grade or formulation changes.
Moisture and caking can disrupt dosing and dispersion; contamination can leave visible specks. An impact result from the supplier's formulation may not predict performance in yours. Hold a suspect lot for comparison with the approved sample and use the inspection guide to define release checks.
Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For repeat volumes, see container programmes.
Frequently asked questions
What is the UK import duty on all-acrylic impact modifiers from China?
The supplied tariff facts show 6% on 3906 90 90 28 and 3906 90 90 90, with no recorded anti-dumping or countervailing duty. The residual-line suspension is restricted to specified products.
Which commodity code covers an acrylic impact modifier?
3906 90 90 28 covers the specifically listed core-shell blend. Other acrylic polymers may fall under 3906 90 90 90. Confirm the chemistry and proportions before choosing either code.
Does an all-acrylic modifier need UK REACH registration?
Ask HSE to confirm the polymer's registration position and the obligations for its monomers and additives. Review the whole formulation rather than assuming that the polymer's position resolves every constituent's obligations.
How do I check a Chinese grade matches my existing modifier?
Compare composition and powder properties, then trial it in your own base resin using the same loading and processing conditions. Compare impact performance, appearance and processing behaviour.