Polystyrene and ABS granules from China

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. For polypropylene, see our polypropylene granules sourcing guide.

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.