Polystyrene and ABS granules from China
Polymers of styrene in primary forms from China, including expandable polystyrene beads, general-purpose and high-impact polystyrene, SAN and ABS, pay 6% UK duty on the main lines of heading 3903, with no anti-dumping duty. ABS, ASA and butadiene-styrene block copolymers in granule form are suspended to 0% until 31 December 2026, and several listed copolymers to 2028.
Expandable and general-purpose polystyrene, SAN and ABS from China pay 6% UK duty, but ABS granules are suspended to 0% until the end of 2026.
6% duty, with suspensions
Read from the UK Trade Tariff on 27 September 2026, heading 3903 covers polymers of styrene in primary forms. Expansible polystyrene, other polystyrene, SAN and ABS carried 6% on goods from China, with no anti-dumping measure; a styrene-allyl alcohol copolymer and brominated polystyrene carried 0%.
On the ABS line 3903 30 00 00, a suspension to 0% until 31 December 2026 applies to ABS copolymers, acrylonitrile styrene acrylate copolymers, butadiene styrene block copolymers and a listed styrene-acrylonitrile copolymer, all in the form of granules, but not to mixtures or preparations containing them. Listed copolymers under 3903 19 and 3903 90, such as specified styrene-acrylate granules and styrene-divinylbenzene granules for ion exchange resins, carry their own suspensions to 2028.
Polystyrene foam sheet and blocks are chapter 39 articles (see our foam sheet guide), and polyethylene granules are heading 3901 (see our polyethylene granules guide); confirm the commodity code.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| Expansible polystyrene (EPS beads) | 3903 11 00 00 | 6% | None |
| Listed crystalline polystyrene | 3903 19 00 40 | 6%; suspended to 0% to 2028 | None |
| Other polystyrene (GPPS, HIPS) | 3903 19 00 90 | 6% | None |
| Styrene-acrylonitrile (SAN) copolymers | 3903 20 00 00 | 6% | None |
| ABS copolymers | 3903 30 00 00 | 6%; ABS, ASA and SBC granules 0% to 31 Dec 2026 | None |
| Styrene-allyl alcohol copolymer, listed | 3903 90 10 00 | 0% | None |
| Brominated polystyrene, listed | 3903 90 20 00 | 0% | None |
| Listed styrene copolymers (7 lines) | 3903 90 90 20 to 3903 90 90 86 | 6%; six of the seven suspended to 0% to 2028 | None |
| Other styrene polymers | 3903 90 90 90 | 6%; listed granules 0% to 2028 | None |
Chemical and food contact rules
Polymers themselves are exempt from UK REACH registration, but monomers and additives in them may not be, so ask the supplier for its REACH position and a safety data sheet. Polystyrene for food packaging must meet retained Regulation (EU) No 10/2011 on plastic food contact materials, with a declaration of compliance and migration testing.
Specifying styrene polymers
Specify grade (EPS bead size and blowing agent content, GPPS, HIPS, ABS for injection or extrusion), melt flow rate, impact strength, heat deflection temperature, flame retardancy if needed, colour or natural, moisture content for ABS, and packing in lined bags or octabins.
Worked duty example
An invented example rather than a quote: 20 tonnes of expandable polystyrene beads, commodity code 3903 11 00 00, bought for £26,000 free on board, with £2,400 of freight and insurance, so £28,400 is the value customs works from. Duty at the 6% rate for EPS beads is £1,704. VAT at 20% applies to £30,104, so £6,020.80. A VAT-registered buyer usually recovers the VAT, so the border adds £1,704 to the landed cost. See calculating UK import duty and VAT for the method.
Inspection checklist
Grade: check the certificate of analysis for melt flow, impact and heat deflection against the datasheet, and run a moulding or expansion trial on a sample.
Contamination: check granules for black specks, fines and mixed colours, and EPS beads for pre-expansion.
Packing: check bag liners, moisture protection and lot labelling, and keep the granule form documented for the ABS suspension.
What goes wrong
Styrene polymer orders fail on grade drift, contamination and moisture. Recycled material is mixed into prime grades, melt flow varies between lots, ABS absorbs moisture and splays in moulding, and EPS loses blowing agent in long storage.
Trial each new lot before production and check storage dates. See our quality inspection guide.
Cambridge China Bridge sources polystyrene, EPS and ABS for UK moulders and packaging makers, checking the producer's grade and lot control first. See factory verification.
Frequently asked questions
What is the UK import duty on ABS granules from China?
Read from the UK Trade Tariff on 27 September 2026, ABS under 3903 30 00 00 carried 6%, but ABS in granule form is suspended to 0% until 31 December 2026.
What is the duty on EPS beads?
Expansible polystyrene under 3903 11 00 00 carried 6% from China.
Do ABS blends qualify for the suspension?
No. It does not apply to mixtures or preparations containing the listed copolymers.
Is food-grade polystyrene regulated?
Yes. It must meet retained Regulation (EU) No 10/2011 on plastic food contact materials.