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Tariffs

From 1st January 2021 The UK Global Tariff applies to imports from all countries the UK does not have preferential arrangements with, so these rates will not apply to imports made under preferential terms through a Free Trade Agreement or from developing countries (see Generalised Scheme of Preferences).

On the 19th May 2020 the UK Government published detailed information on the UK Global Tariff companies wishing to check the new tariff for their products can do so using the UK Global Tarif Tool

For reference the main plastic related 4 Digit Commodity codes are shown below...

3901 Polymers of ethylene, in primary forms
3902 Polymers of propylene or of other olefins, in primary forms
3903 Polymers of styrene, in primary forms
3904 Polymers of vinyl chloride/other halogenated olefins, in primary forms
3905 Polymers of vinyl acetate/o vinyl esters&o vinyl poly,in primary forms
3906 Acrylic polymers in primary forms
3907 Polyacetal,o polyether,epoxide resin,polycarbonate,etc,in primary form
3908 Polyamides in primary forms
3909 Amino-resins, pheonolic resins and polyurethanes, in primary forms
3910 Silicones in primary forms
3911 Petroleum resins,polyterpenes,polysulphides etc nes,in primary forms
3912 Cellulose & its chemical derivatives nes in primary forms
3913 Natural polymers & modified natural polymers nes, in primary forms
3914 Ion-exchangers basd on polymers of nos 39.01 to 39.13,in primary forms
3915 Waste, parings and scrap, of plastics
3916 Monofilament with cross-section exceeding 1mm
3917 Tubes, pipes & hoses & fittings therefor of plastics
3918 Floor, wall & ceiling coverings in rolls or tiles, of plastics, nes
3919 Self-adhesive plates, sheets, film etc of plastic w/n in rolls
3920 Other plates, sheets, film, foil, tape, strip of plastics etc.
3921 Plates, sheets, film, foil and strip, of plastics, nes
3922 Baths,shower-baths,wash-basins,bidet etc of plastic
3923 Plastic packing goods or closures stoppers, lids, caps, closures, plas
3924 Tableware, kitchenware, toiletery articles, of plastic
3925 Builders' ware of plastics, nes
3926 Article of plastic nes.
8477 Plastic and Rubber Machines 
 
The Government has published full details for all commodities going down to 10 digit level (e.g. 3902909052 Amorphous poly-alpha-olefin copolymer blend of poly(propylene-co-1-butene) and petroleum hydrocarbon resin). 
 
Of the 481 commodity codes in Chapter 39 (plastics and articles thereof)...
 
  • 18 have been liberalised (meaning the tariff has been reduced to zero)
  • 422 have been 'simplified' (meaning the tariff has been rounded down or ‘banded’ i.e. for many plastic raw materials they have been simplified from 6.5% to 5%)
  • 41 have not changed
 

Useful Links and Online Tools...

 
 
 

Look up tariffs, taxes and rules to trade with the UK

A quick and easy tool to enable companies to search by country on...

  • product-specific standards and regulations
  • if there’s duty and VAT to pay
  • duty relief schemes
  • if an import licence is needed
  • your UK commodity code, for example if you do your own import declarations

UK Global Tariff Search Tool

This handy tool from Gov.uk can be used to seach the following:

  • A commodity code
  • The product description
  • A combination of these

Companies can easily find the relevant commodity codes using the search e.g Waste, Parings and Scrap (3915) and Plastic and Rubber Machines (8477)

Trade Tariff ​Trade Tariff: look up commodity codes, duty and VAT rates (Chapter 39: Plastic and articles thereof)

Quick tool to find the relevant commodity code.  It is possible to use this tool to manage RSS feeds to track any changes

Spreadsheet of all tariffs (11,831)

A compehensive spreadsheet of all 11,831 tariffs

'Plastics' Tariffs that have been Libersalised (18) 
Commodity Code 39 UK Global Tairff All Plastic Tariffs Including Information on What Has Been Liberalised, Simplified and Reduced (481)
WTO Tariff Facility
GSP

Details of Generalised Scheme of Preference (GSP) Countries

A list of GSP countries can be found HERE

It is worth noting that for GSP countries, sometimes the reductions are product specific.  So for example with India plasticised PVC is discounted to 3% from 6.5% but ABS strips are reduced to 0%.

HMRC Commodity Code Tool

Allows companies to a table at 8-digit customs code (‘CN8’ level).  There are some useful "how-to guides" to talk companies through the process.

 

 
 

 
 
 
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