Customs tariff code

Customs tariff code 3907.30.00.80: Products containing more than 35 % by weight of epoxy resins, also known as epoxide…

Reference data as at 1 July 2026

Customs tariff code 3907.30.00.80 covers Products containing more than 35 % by weight of epoxy resins, also known as epoxide resins or polyepoxides, which are polymers or prepolymers containing reactive epoxy groups, based on epichlorohydrin (‘ECH’) and an aliphatic or aromatic alcoholic component (such as BPA), in solid, semi-solid or liquid forms, having all types of grade, purity, molecule weight or molecular structure, whether or not containing modifiers, curing agents, or additives, so long as the curing agents have not chemically reacted so as to cure the epoxy resin or convert it into a different product no longer containing epoxy groups. The third-country duty rate is 6.5 %, plus import VAT.

3907.30.00.80 is TARIC code in the EU customs tariff, in chapter 39. This page shows the full classification path, the duty rate, the official comparison cases, and the notes that govern this code.

This code is not declarable on its own. A declaration needs one of the subdivisions beneath it.

Customs code
3907.30.00.80
Third-country duty
6.5 %
Declarable
No
Binding rulings
4

Where this code sits in the tariff

  1. 39PLASTICS AND ARTICLES THEREOF
  2. 3907Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms
  3. 3907.30Epoxide resins
  4. 3907.30.00Epoxidharze
  5. 3907.30.00.80Products containing more than 35 % by weight of epoxy resins, also known as epoxide resins or polyepoxides, which are polymers or prepolymers containing reactive epoxy groups, based on epichlorohydrin (‘ECH’) and an aliphatic or aromatic alcoholic component (such as BPA), in solid, semi-solid or liquid forms, having all types of grade, purity, molecule weight or molecular structure, whether or not containing modifiers, curing agents, or additives, so long as the curing agents have not chemically reacted so as to cure the epoxy resin or convert it into a different product no longer containing epoxy groups

From HS code to customs tariff code 3907.30.00.80

HS code3907.306 digits, uniform worldwide
CN code3907.30.008 digits, EU Combined Nomenclature
TARIC code3907.30.00.8010 digits, carries the EU measures

Duty rates and preferences

OriginDuty rateBasis
Third-country duty6.5 %MFN
Faroe Islands0 %Tariff preference
Melilla0 %Tariff preference
Occupied palestinian Territory0 %Tariff preference
Andorra0 %Customs Union Duty
Türkiye0 %Customs Union Duty
San Marino0 %Customs Union Duty
GSP+ (incentive arrangement for sustainable development and…0 %Tariff preference
GSP-EBA (Special arrangement for the least-developed countries…0 %Tariff preference
Moldova, Republic of0 %Tariff preference
Ecuador0 %Tariff preference
United Kingdom0 %Tariff preference
OCTs (Overseas Countries and Territories)0 %Tariff preference

Rates from the EU TARIC database. Preferential rates require valid proof of origin.

Compliance regimes on this code

Beyond the duty rate, these EU regimes attach to this code. Each verdict follows from the code alone; the goods themselves can still fall outside a regime.

Anti-dumping and countervailing duties
OriginDuty rateProducerLegal basisValid until
Türkiye-All other companiesDecision 0001/95-
ERGA OMNES-All other companiesRegulation 1505/25-
Taiwan11 %OtherRegulation 1505/25-
Thailand29.9 %OtherRegulation 1505/25-
China33 %OtherRegulation 1505/25-
ChinaCond: A cert: D-008 (01):17.300 % ; A (01):33.000 %Jiangsu Sanmu Group Co., Ltd.Regulation 1505/25-
ChinaCond: A cert: D-008 (01):33.000 % ; A (01):33.000 %Sinochem Group: - Jiangsu Ruiheng New Material Technology Co., Ltd. - Nantong Xingchen Synthetic Material Co., Ltd. - Jiangsu Kumho Yangnong Chemical Co., Ltd.Regulation 1505/25-
TaiwanCond: A cert: D-008 (01):10.800 % ; A (01):11.000 %Chang Chun Plastics CoRegulation 1505/25-
TaiwanCond: A cert: D-008 (01):11.000 % ; A (01):11.000 %Nan Ya PlasticsRegulation 1505/25-
ThailandCond: A cert: D-008 (01):29.900 % ; A (01):29.900 %Aditya Birla Chemicals (Thailand) LimitedRegulation 1505/25-

Derived from TARIC and the published EU regulations. It is a starting point for a screening, not a compliance assessment of your goods.

Binding tariff information for this code

ITBTI2025-0083Issued by ITValid until 2028-10-08

Resina epossidica liquida bicomponente a base di Bisfenolo A ed Epicloridrina, utilizzata per la fabbricazione di pale eoliche. Entrambi i componenti si presentano come liquido incolore molto viscoso.

SIBTI2025/0083Issued by SIValid until 2028-09-03

Epoksidna smola na osnovi bisfenola A, v obliki visoko viskozne brezbarvne transparentne tekočine. Nahaja se v 1000 L IBC kontejnerjih. Namenjena je za izdelavo kompozitnih izdelkov. Vsebuje: - 85-95 mas. % epoksi derivata 2,2-bis(4-hidroksifenil)propan bis(2,3-epoksipropil)eter („BADGE“, tj. bisfenol A diglicidil eter) (CAS RN 1675-54-3), ki je proizveden s kemijsko reakcijo spajanja med bisfenolom A in epiklorohidrinom; - 5-15 mas. % alkil (c12-c14) glicidil etra (CAS RN 68609-97-2).

ITBTI2025-0125Issued by ITValid until 2028-06-12

Liquido trasparente ed inodore altamente viscoso. Trattasi di resina epossidica a base di Bisfenolo A. Il prodotto viene utilizzato come materia prima per la formulazione di sistemi termoindurenti a base di resine epossidiche.

ITBTI2025-0126Issued by ITValid until 2028-06-12

Liquido trasparente ed inodore altamente viscoso. Trattasi di resina epossidica a base di Bisfenolo F. Il prodotto viene utilizzato come materia prima per la formulazione di sistemi termoindurenti a base di resine epossidiche.

Notes that govern this classification

Pos. 3907

Erläuterungen zum Harmonisierten System (HS) Zu dieser Position gehören 1) Polyacetale. Dies sind Polymere, die von einem Aldehyd, normalerweise Formaldehyd, erhalten werden und durch Acetalfunktionen in der Polymerkette charakterisiert sind. Sie sind nicht mit den Polyvinylacetalen der Pos. 3905 zu verwechseln, in denen die Acetalfunktionen Substituenten an der Polymerkette sind. Diese Reihe von Kunststoffen umfasst Acetal-Copolymere, die als Kunststoffe für den technischen Bereich zum Herstellen von Kugellagerkäfigen, Nocken, Gehäusen für Kraftfahrzeuginstrumente, Türgriffen, Schaufelrädern für Pumpen und Ventilatorflügeln, Schuhabsätzen, mechanischen Spielzeugen, Fittings für Rohrleitungen usw. verwendet werden. 2) Andere Polyether. Dies sind Polymere, die aus Epoxiden, Glykolen oder ähnlichen Stoffen hergestellt wurden und sich durch Etherfunktionen in der Polymerkette kennzeichnen. …

Pos. 3907

Einzelentscheidungen zur Kombinierten Nomenklatur (EE) Verordnung (EWG) Nr. 1214/91 der Kommission vom 7. Mai 1991 (RV L 1214/91), geändert durch Verordnung (EG) Nr. 936/1999 der Kommission vom 27. April 1999 (ABl. EG Nr. L 117/9), geändert durch Verordnung (EG) Nr. 1179/2009 der Kommission vom 26. November 2009 (ABl. EU Nr. L 317/1), geändert durch Durchführungsverordnung (EU) Nr. 441/2013 der Kommission vom 7. Mai 2013 (ABl. EU Nr. L 130) (RV L 441/13): 2. Gesättigter Polyester, als Granulat oder wässrige Dispersion, von der in der Textilindustrie als Schlichtemittel verwendeten Art Unterposition 3907 99 901) Einreihung gemäß den Allgemeinen Vorschriften 1 und 6 für die Auslegung der Kombinierten Nomenklatur, Anmerkung 6 zu Kapitel 39 sowie nach dem Wortlaut der KN-Codes 3907 und 3907 99 901) (siehe auch die HS-Erläuterungen zu Position 3809, Ausschlussbestimmung g). …

Pos. 3907

Nationale Entscheidungen und Hinweise (NEH) Protokollerklärung zur 193. Sitzung des Ausschusses für den Zollkodex, Fachbereich Zolltarifliche und Statistische Nomenklatur (Unterbereich Landwirtschaft/Chemie), 15. bis 16. Oktober 2018: Warenbeschreibung: Polydextrose – Polydextrose ist ein synthetisches, wasserlösliches Polymer, das durch Polykondensation von Glukose, Glucitol (Sorbit) und Zitronensäure hergestellt wird. Polydextrose wird in der Lebensmittelindustrie als Trägerstoff, Füllstoff oder Feuchthaltemittel Lebensmitteln zugesetzt (Zusatzstoff E 1200). Einreihung/Begründung: Polydextrose ist in die KN-Unterposition 3907 10 00 einzureihen, da die Polydextrose-Moleküle als Polyacetale anzusehen sind.

Kapitel 39

1. Als „Kunststoffe" gelten in der Nomenklatur die Stoffe der Positionen 3901 bis 3914, die im Zeitpunkt der Polymerisation oder in einem späteren Stadium unter einer äußeren Einwirkung (im Allgemeinen Wärme und Druck, falls erforderlich auch unter Zuhilfenahme von Lösemitteln oder Weichmachern) durch Gießen, Pressen, Strangpressen, Walzen oder ein anderes Verfahren eine Form erhalten können oder erhalten haben, die auch nach Beendigung der äußeren Einwirkung erhalten bleibt (RV E3901100). Der Begriff „Kunststoffe" umfasst in der Nomenklatur auch Vulkanfiber. Dagegen ist dieser Begriff nicht anwendbar auf Stoffe, die als Spinnstoffe des Abschnitts XI gelten (RV E3901200). 2. …

Subdivisions of this code

Frequently asked questions

What does customs tariff code 3907.30.00.80 cover?

Code 3907.30.00.80 covers Products containing more than 35 % by weight of epoxy resins, also known as epoxide resins or polyepoxides, which are polymers or prepolymers containing reactive epoxy groups, based on epichlorohydrin (‘ECH’) and an aliphatic or aromatic alcoholic component (such as BPA), in solid, semi-solid or liquid forms, having all types of grade, purity, molecule weight or molecular structure, whether or not containing modifiers, curing agents, or additives, so long as the curing agents have not chemically reacted so as to cure the epoxy resin or convert it into a different product no longer containing epoxy groups. Classification turns on the material, function, and intended use of the goods, not on their trade name.

What is the duty rate for 3907.30.00.80?

The third-country duty rate for 3907.30.00.80 is 6.5 %. Goods originating in a country with a preferential agreement may qualify for a lower rate against valid proof of origin.

What is the HS code for 3907.30.00.80?

The first six digits form the HS code: 390730. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.

How many digits does 3907.30.00.80 have?

3907.30.00.80 has ten digits and carries the EU measures held in TARIC. A German import declaration requires the eleven-digit commodity code.

Where does 3907.30.00.80 sit in the tariff?

3907.30.00.80 sits in this hierarchy: 39 PLASTICS AND ARTICLES THEREOF > 3907 Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms > 390730 Epoxide resins > 39073000 Epoxidharze. The parent headings and their notes help decide whether the classification holds.

Is there binding tariff information for 3907.30.00.80?

Yes. The EBTI database holds decisions on 3907.30.00.80, for example ITBTI2025-0083. A BTI shows which product characteristics the customs authority relied on.

What happens if the customs tariff code is wrong?

An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.

Is there an anti-dumping duty on 3907.30.00.80?

Yes. Trade defence measures are in force on 3907.30.00.80, covering origin Türkiye, ERGA OMNES, Taiwan, Thailand, China. The rate depends on the producer: without the correct TARIC additional code, the residual rate for all other companies applies, which can be considerably higher.

Does customs tariff code 3907.30.00.80 change?

3907.30.00.80 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

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