Sourcing polyacrylonitrile resin from China
Heading 3906 has duties from 0% to 6% for goods from China; ordinary polyacrylonitrile resin on the residual line carries 6%. Polymers themselves are exempt from UK REACH registration, but buyers must check the position for monomers and additives. Cambridge China Bridge sources polyacrylonitrile resin.
Ordinary polyacrylonitrile resin carries 6%
Read from the UK Trade Tariff on 1 October 2026, heading 3906 covers acrylic polymers in primary forms. Ordinary polyacrylonitrile resin is a candidate for 3906 90 90 90 at 6%. The table repeats that residual line for different supply forms, subject to classification. The related 3906 90 40 00 line carries 0% only for the described acrylonitrile–methyl acrylate copolymer modified with polybutadiene-acrylonitrile.
The supplied tariff data records no anti-dumping or countervailing duty on these lines. The residual line has a 0% suspension for specified products, including a polyacrylamide powder. Polyacrylamide is a different polymer. The supplied suspension wording is incomplete, so do not budget ordinary polyacrylonitrile resin at the suspended rate without confirming eligibility.
The residual line has import and export waste controls attached. For a China-to-England shipment that is waste and subject to notification controls, consent from the destination, dispatch and transit authorities is needed before shipment. Ask your customs broker to confirm the applicable waste requirements. Confirm the commodity code using composition and physical form; see the wider acrylic-polymer guide.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Other acrylic polymers: polyacrylonitrile homopolymer powder | 3906 90 90 90 | 6% | None |
| Acrylonitrile–methyl acrylate copolymer modified with polybutadiene-acrylonitrile | 3906 90 40 00 | 0% | None |
Specify polymer composition and dissolution behaviour
State whether the resin is a homopolymer or copolymer, identify the comonomers and additives, and describe the intended spinning, membrane or laboratory process. Specify molecular-weight information, moisture, residual acrylonitrile, particle size and ash against agreed test methods. For a solution, name the solvent, polymer concentration and viscosity measurement conditions. Require a batch certificate of analysis and retain an approved sample.
Confirm the UK REACH registration position for the polymer, monomers and additives with HSE. Check the actual formulation rather than relying on a generic polymer declaration. A hazardous chemical supplied for workplace use needs a safety data sheet; assess solvent-containing resin against its actual composition. Arrange testing and certification support where composition or test evidence needs checking.
Worked duty example
Illustrative example, not a quote: 25 tonnes of polyacrylonitrile resin powder, illustrative order under 3906 90 90 90, 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: compare the batch certificate, supplier grade and declared comonomers with the approved specification.
Dissolution: prepare a sample using the agreed solvent and conditions; check viscosity, undissolved particles and filter residue.
Condition: check powder for caking, contamination and moisture; check solutions for sediment, separation and unexpected colour.
Packing: inspect liners, seals and containers for damage or leakage, and match batch labels to the certificates. Use the quality inspection guide to agree sampling and release checks.
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What goes wrong
Similar trade names can conceal different comonomers, molecular weights or solvent systems. A sample may dissolve acceptably while a later batch leaves gels or gives a different viscosity. Treat inconsistent dissolution, filter residue or colour as reasons to investigate before releasing the batch into production.
Costing also fails when a buyer assumes that a named copolymer's zero duty applies to ordinary polyacrylonitrile, or confuses polyacrylamide with polyacrylonitrile in suspension wording. Confirm chemistry before ordering, and trial the delivered batch in your process.
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 polyacrylonitrile resin from China?
Ordinary resin classified under 3906 90 90 90 carries 6% in the supplied tariff data. The 0% rate on 3906 90 40 00 applies to its specifically described modified copolymer.
Does polyacrylonitrile resin need UK REACH registration?
Confirm with HSE whether a registration exemption applies to the polymer. Check the obligations for the monomers and additives in your actual grade; do not assume their position is settled by the polymer's registration status.
What should I test before using a new batch?
Check identity, moisture and the agreed dissolution behaviour. Compare solution viscosity and filter residue with the approved sample using the same solvent and measurement conditions.
Does the tariff waste control apply to virgin resin?
The residual tariff line has a waste control attached. Ask your customs broker to confirm its application to the shipment, particularly for reclaimed, discarded or off-grade material.