Amino, phenolic and PU resins from China
Amino-resins, phenolic resins and polyurethanes in primary forms from China pay 6% UK duty on urea, melamine and other amino-resins and most polyurethanes, and 0% on phenolic resins, with no anti-dumping duty. Polymeric MDI is suspended to 0% until 31 December 2026, and some listed polyurethane preparations to 2028.
Urea, melamine and phenolic resins, polymeric MDI and polyurethanes from China pay 0% to 6% UK duty. The MDI suspension, formaldehyde and REACH explained.
0% to 6% duty
Read from the UK Trade Tariff on 27 September 2026, heading 3909 covers amino-resins, phenolic resins and polyurethanes, in primary forms. Its 12 leaves carried the rates below on goods from China, with no anti-dumping measure and no registration.
Urea and thiourea resins (3909 10 00 00) carry 6% under additional code 2501, and 0% only under additional code 2500 for listed pharmaceutical products. Polymeric MDI (3909 31 00 00) carries 6% but is suspended to 0% until 31 December 2026 (footnote DS216). A listed melamine resin mixture (3909 20 00 10) and three listed ethoxylated polyurethane preparations (3909 50 90 20 to 40) are suspended to 0% until 31 December 2028, as is a listed UV-curable polyurethane photopolymer under 3909 50 90 90 (footnote DS461). Monomeric MDI and TDI are heading 2929 (see our isocyanates guide); confirm the commodity code.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| Urea resins; thiourea resins | 3909 10 00 00 | 6% (0% with additional code 2500) | None |
| Listed melamine resin polymer mixture | 3909 20 00 10 | 6%, suspended to 0% to 31 Dec 2028 | None |
| Other melamine resins | 3909 20 00 90 | 6% | None |
| Polymeric MDI | 3909 31 00 00 | 6%, suspended to 0% to 31 Dec 2026 | None |
| Formaldehyde-aniline oligomers | 3909 39 00 10 | 6% | None |
| Other amino-resins | 3909 39 00 90 | 6% | None |
| Phenolic resins | 3909 40 00 00 | 0% | None |
| Listed polyurethane solution | 3909 50 10 00 | 0% | None |
| Listed polyurethane preparations | 3909 50 90 20, 30, 40 | 6%, suspended to 0% to 31 Dec 2028 | None |
| Other polyurethanes | 3909 50 90 90 | 6% | None |
Chemical rules
Resins are substances or mixtures under UK REACH, so importers of one tonne or more a year of the substances in them need a registration position, and the safety data sheet and label follow the retained CLP Regulation (EC) No 1272/2008. Check the hazard classification for free formaldehyde in amino and phenolic resins and for isocyanates in MDI and polyurethane prepolymers.
Specifying resins
Specify the resin type and use (wood panels, laminates, foam, coatings or foundry), solids content, viscosity, pH, gel time, free formaldehyde or free phenol, NCO content and functionality for MDI, shelf life and storage temperature, and packing in drums or IBCs. Resin for panels is covered in our plywood guide.
Worked duty example
An invented example rather than a quote: 20 tonnes of urea-formaldehyde resin powder, commodity code 3909 10 00 00, bought for £18,000 free on board, with £1,500 of freight and insurance, so £19,500 is the value customs works from. Duty at the 6% rate for urea resin is £1,170. VAT at 20% applies to £20,670, so £4,134. A VAT-registered buyer usually recovers the VAT, so the border adds £1,170 to the landed cost. The 0% rate on this line only applies with additional code 2500 for listed pharmaceutical products. See calculating UK import duty and VAT for the method.
Inspection checklist
Analysis: check solids, viscosity, free formaldehyde or NCO content on the certificate, and verify a retained sample in an independent laboratory.
Shelf life: check the production date against the shelf life, allowing for the sea journey.
Packing: check drum and IBC seals, nitrogen blanketing for MDI, labels and lot numbers.
What goes wrong
Resin orders fail on shelf life and specification. Amino resins gel before use, MDI reacts with moisture in damaged drums, free formaldehyde is higher than the certificate, and the MDI suspension end date is missed when costing.
Test samples before shipping. See our quality inspection guide.
Cambridge China Bridge sources amino, phenolic and polyurethane resins for UK board, foam, coatings and foundry buyers, checking the plant first. See factory verification.
Frequently asked questions
What is the UK import duty on urea-formaldehyde resin from China?
Read from the UK Trade Tariff on 27 September 2026, urea resins under 3909 10 00 00 carried 6% from China, 0% only for listed pharmaceutical products.
Is polymeric MDI suspended?
Yes. 3909 31 00 00 is suspended to 0% until 31 December 2026 for polymeric MDI.
What is the duty on phenolic resin?
Phenolic resins under 3909 40 00 00 carried 0% from China.
Does resin need REACH registration?
Importers of one tonne or more a year of the substances in it need a UK REACH position.