Sector guides

PVC and PTFE resins from China

PVC resin and compounds and fluoropolymers from China pay 6% UK duty, but PTFE has entered at 0% under a suspension since 5 August 2026, as have PVDF and ETFE since 2025. Suspension PVC from China is under a UK anti-dumping investigation, and imports have been registered since 11 August 2026, so a duty could apply retrospectively. Cambridge China Bridge sources both.

Written by Bono Xu, Founder, Cambridge China Bridge · 4 min read · Updated 2026-09-26

PVC and PTFE resins from China pay 6% UK duty; PTFE is 0% under a suspension, and S-PVC is under an anti-dumping investigation. Tests and an example.

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6%, suspensions and a live investigation

Read from the UK Trade Tariff on 26 September 2026, PVC not mixed with other substances, non-plasticised and plasticised PVC compounds, vinyl chloride-vinyl acetate copolymers, PTFE, fluoroelastomers (FKM) and other fluoropolymers carried 6% duty on goods from China. PTFE (CAS RN 9002-84-0) has entered at 0% since 5 August 2026 under a suspension to 31 December 2028, and PVDF and ETFE at 0% under a suspension to the same date; neither covers mixtures or preparations.

The Trade Remedies Authority opened an anti-dumping investigation into suspension PVC (S-PVC) from China, Mexico and South Korea on 4 August 2026, on an application from INOVYN ChlorVinyls, the only UK producer. HMRC has registered imports under 3904 10 00 15 and 3904 10 00 80 since 11 August 2026, which means a definitive duty could be charged on registered goods from up to 90 days before any provisional duty. Confirm the commodity code and follow the case on the Trade Remedies Service before signing a long contract.

UK duty on PVC and fluoropolymer resins of Chinese origin, read from the UK Trade Tariff on 26 September 2026.
GoodsCommodity codeDutyAnti-dumping duty on China
Suspension PVC (S-PVC), not mixed3904 10 00 806%None yet; imports registered from 11 Aug 2026
Other PVC, not mixed, such as paste PVC3904 10 00 856%None
Non-plasticised PVC compound3904 21 00 906%None
Plasticised PVC compound3904 22 00 906%None
Vinyl chloride-vinyl acetate copolymers3904 30 00 006%None
PTFE3904 61 00 906%; 0% to 31 Dec 2028None
Fluoroelastomers (FKM)3904 69 20 006%None
PVDF and ETFE3904 69 80 996%; 0% to 31 Dec 2028None

Food contact, plasticisers and grade data

PVC and fluoropolymers used for food films, bottles, hoses or coatings must comply with retained Regulation 10/2011 on plastic food contact materials, so ask for a declaration of compliance naming the grade; see our food contact guide. Plasticised compounds for articles must stay below the 0.1% limit on DEHP, DBP, BBP and DIBP in UK REACH Annex XVII entry 51, and many buyers also specify a lead-free stabiliser system.

S-PVC is bought by K-value, which sets how it processes into pipe, profile or film, measured by the viscosity method of ISO 1628-2, with bulk density to ISO 60 and a limit on volatile matter. Granular PTFE is specified to ASTM D4894 and fine powder to ASTM D4895, and many customers ask for a declaration that no PFOA-based processing aid was used. Our PVC profiles guide covers finished shapes.

Worked duty example

Suppose, purely for illustration, you import 25 tonnes of suspension PVC resin under 3904 10 00 80. At £18,000 free on board and £2,500 to ship and insure, the customs value is £20,500. S-PVC resin at 6% pay £1,230 of duty; VAT is then worked out on value plus duty, £21,730, giving £4,346. Of the £5,576 paid at import, only the £1,230 of duty stays a cost for a VAT-registered business. Because imports are registered, an anti-dumping duty imposed at the end of the investigation could also be charged on this shipment after the event, so leave room for it in the price or the contract. The method is set out in how UK import duty and VAT work.

What goes wrong

Resin lots fail in the extruder. The K-value drifts from the grade so pipe or profile runs differently, porosity changes plasticiser uptake, black specks and fish-eyes appear, and residual vinyl chloride monomer is not reported. PTFE arrives with the wrong particle size for moulding or paste extrusion, and reprocessed material is mixed in. Bags split and pick up moisture on the way.

Test each lot against the grade data sheet for K-value, bulk density, volatile matter and contamination count, run a trial on the customer's line before a regular contract, ask for residual monomer on the certificate, check PTFE particle size and specific gravity, and inspect bag labels, lot numbers and pallet wrap before loading.

Cambridge China Bridge sources PVC resin, PVC compounds, PTFE and other fluoropolymers for pipe, profile, cable and seal makers, and can line up an alternative producer while the S-PVC investigation runs. See our second-supplier service.

Frequently asked questions

What is the UK import duty on PVC resin from China?

Read from the UK Trade Tariff on 26 September 2026, PVC resin and compounds carried 6% from China. Suspension PVC is under an anti-dumping investigation, with imports registered since 11 August 2026.

Is PTFE from China duty-free?

PTFE carried 6%, but a suspension to 31 December 2028 brought it to 0% from 5 August 2026; it does not cover mixtures.

What does registration of S-PVC imports mean?

If a definitive anti-dumping duty is imposed, it can be charged on registered goods from up to 90 days before any provisional duty.

How is S-PVC graded?

By K-value, measured to ISO 1628-2, with bulk density to ISO 60 and volatile matter.

Sources

  1. UK Trade Tariff — commodity codes and duty
  2. Trade Remedies Authority: new S-PVC dumping investigation
  3. Trade remedies notices: S-PVC from China, Mexico and South Korea
  4. Regulation (EU) No 10/2011 on plastic food contact materials (as retained)

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