Sourcing PVA and polyvinyl acetate from China
Polyvinyl alcohol (PVA) from China is suspended to 0% UK duty from April 2025 to the end of 2028 on every line of 3905 30; polyvinyl acetate dispersions and vinyl acetate copolymers such as VAE emulsions and redispersible powders pay 6%, and PVP and PVB lines 0%, with no anti-dumping duty. Cambridge China Bridge sources PVA, PVAc and VAE.
Polyvinyl alcohol from China is suspended to 0% UK duty until 2028; polyvinyl acetate and VAE dispersions pay 6%. Solids, viscosity checks and an example.

0% for PVA, 6% for PVAc and VAE
Read from the UK Trade Tariff on 26 September 2026, polymers of vinyl acetate and other vinyl esters in primary forms, heading 3905, carried a standard 6% on goods from China for polyvinyl acetate (3905 1x), vinyl acetate copolymers (3905 2x), polyvinyl alcohol (3905 30) and other vinyl copolymers (3905 91), and 0% for the other lines of 3905 99, such as polyvinylpyrrolidone and polyvinyl butyral. No line had an anti-dumping measure.
From 14 April 2025 to 31 December 2028 an autonomous suspension sets 0% on every line of 3905 30, so polyvinyl alcohol, whether or not partly hydrolysed, enters duty-free without a document condition; it does not cover mixtures. A listed water-soluble ethylene-vinyl alcohol copolymer (3905 91 00 40) is also suspended to 0%.
Aqueous dispersions have their own lines, 3905 12 for polyvinyl acetate and 3905 21 for copolymers, while redispersible powders fall under 3905 19 or 3905 29. Ready-to-use wood glue put up for retail sale is a prepared adhesive of heading 3506; see our glues and adhesives guide. Confirm the commodity code from the form and composition.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| Polyvinyl acetate, in aqueous dispersion | 3905 12 00 00 | 6% | None |
| Polyvinyl acetate, other forms | 3905 19 00 90 | 6% | None |
| Vinyl acetate copolymers, in aqueous dispersion (VAE emulsion) | 3905 21 00 00 | 6% | None |
| Vinyl acetate copolymers, other forms (redispersible powder) | 3905 29 00 90 | 6% | None |
| Polyvinyl alcohol, homopolymer resins | 3905 30 00 92 | 0% to 31 Dec 2028 (standard 6%) | None |
| Polyvinyl alcohol, other | 3905 30 00 95 | 0% to 31 Dec 2028 (standard 6%) | None |
| Other vinyl polymers, other (such as PVP) | 3905 99 90 99 | 0% | None |
Monomer, preservatives and labelling
Dispersions contain some unreacted vinyl acetate monomer and an in-can preservative, so ask for the residual monomer level and the preservative on the safety data sheet. Preservatives are biocidal products under retained [Regulation (EU) No 528/2012](https://www.legislation.gov.uk/eur/2012/528/contents), and a dispersion is a treated article whose active substance must be approved for that use.
Polymers are exempt from UK REACH registration, but the importer may need to register monomers present above the thresholds; see UK REACH for importers.
Specifying the grade
Polyvinyl alcohol is bought on viscosity of a 4% solution and degree of hydrolysis, which decide whether a grade suits paper coating, textile sizing, adhesives, construction mortars or water-soluble film, and on particle size and ash. Dispersions and VAE emulsions are bought on solids content, viscosity, minimum film-forming temperature, glass transition temperature and particle size, and on whether they are plasticised.
Wood glue based on polyvinyl acetate is often specified by its durability class to BS EN 204, tested to BS EN 205.
Worked duty example
Take a hypothetical order of 20 tonnes of polyvinyl acetate homopolymer dispersion in IBCs, entered under 3905 12 00 00: £18,000 free on board plus £2,500 of freight and insurance gives a customs value of £20,500. The 6% duty on polyvinyl acetate dispersion comes to £1,230, and import VAT is 20% of £21,730, which is £4,346. If you are VAT-registered you normally reclaim the £4,346, leaving £1,230 as the real cost at the border. Polyvinyl alcohol powder under 3905 30 would enter at 0% on the same value while its suspension runs. Step by step: UK import duty and VAT.
Inspection checklist
Polyvinyl alcohol: test viscosity and degree of hydrolysis by the methods of ISO 15023-2 on samples from several bags, and check volatile matter and ash against the certificate of analysis for the grade.
Dispersions: measure non-volatile content to ISO 3251, viscosity with a rotational viscometer to ISO 2555 and minimum film-forming temperature to ISO 2115, and look for grit, skin or separation in a drawn-down film.
Freeze and packing: check IBCs and drums are sealed, marked with the batch and stored above freezing, ask for the production date, and reject dispersion that has frozen, because it coagulates and cannot be recovered.
What goes wrong
The common failures are freezing, shelf life and grade drift. Dispersion shipped in winter freezes and turns to lumps, older stock thickens or grows bacteria when the preservative runs down, solids content comes in low so customers pay for water, and polyvinyl alcohol with the wrong hydrolysis grade will not dissolve or gels in the customer's process.
Ship dispersions in insulated containers in winter, agree a maximum age at loading, test solids and viscosity on arrival, and trial each polyvinyl alcohol grade in the customer's process before a large order. See our quality inspection guide.
Cambridge China Bridge sources polyvinyl alcohol, polyvinyl acetate and VAE for adhesive, paper, textile and construction chemical makers, and can take on your existing Chinese producer and check each lot. See existing supplier support.
Frequently asked questions
What is the UK import duty on PVA powder from China?
From 14 April 2025 to 31 December 2028, polyvinyl alcohol of 3905 30 is suspended to 0%; the standard rate is 6%.
What duty applies to PVAc or VAE emulsion?
Read from the UK Trade Tariff on 26 September 2026, polyvinyl acetate and vinyl acetate copolymer dispersions carried 6% from China.
Can a dispersion be shipped in winter?
Only with protection from freezing, such as an insulated or heated container, because frozen dispersion coagulates.
Is wood glue the same code?
No. Glue put up for retail sale is a prepared adhesive of heading 3506.