HS 3907 · Plastics
Polyesters and polycarbonates
Data last updated 18 October 2026 · schedule data 2026.10.2
In short
The EU's duty on Mercosur polyesters and polycarbonates is up to 5.6% today and reaches zero by 2033 (on most lines by 2030); Brazil's duty on EU polyesters and polycarbonates is up to 12.7% today and reaches zero by 2036 (5 of 36 lines are excluded).
Rates at a glance
Into the EU from Mercosur
15 tariff linesPreferential duty 2026
0–5.6%
Duty-free on all phased lines by
2033
Agreement base rate
0–6.5%
Applied MFN rate today
0–6.5%
Into Brazil from the EU
36 tariff linesPreferential duty 2026
0–14%
Duty-free on all phased lines by
2036
Agreement base rate
2–14%
Applied MFN rate today
0–20%
Work out the duty on your shipment
Opens the calculator with heading 3907 and the corridor filled in.
About this product
PET, polycarbonates and epoxy resins fall here, and the EU phases most lines out within a few years. Mercosur excludes some lines and phases out the rest, mostly over a long schedule. Packaging and electronics are the main users.
How the duty falls, year by year
Highest and lowest ad valorem duty each year over the lines on a path to zero. Excluded and quota-only lines keep their duty and aren't included.
Into the EU from Mercosur
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 0–5.6% | 2 / 15 |
| 2027 | 0–4.8% | 2 / 15 |
| 2028 | 0–4% | 2 / 15 |
| 2029 | 0–3.2% | 2 / 15 |
| 2030 | 0–2.4% | 14 / 15 |
| 2031 | 0–1.6% | 14 / 15 |
| 2032 | 0–0.8% | 14 / 15 |
| 2033 | 0% | 15 / 15 |
Into Brazil from the EU
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 0–12.7% | 8 / 36 |
| 2027 | 0–11.4% | 8 / 36 |
| 2028 | 0–10.1% | 8 / 36 |
| 2029 | 0–8.9% | 8 / 36 |
| 2030 | 0–7.6% | 10 / 36 |
| 2031 | 0–6.3% | 10 / 36 |
| 2032 | 0–5% | 10 / 36 |
| 2033 | 0–3.8% | 10 / 36 |
| 2034 | 0–2.5% | 10 / 36 |
| 2035 | 0–1.2% | 10 / 36 |
| 2036 | 0% | 31 / 36 |
Lines by staging category
The staging category sets the speed of the cut: 0 is duty-free from entry into force, 4 to 15 are the years to zero, E is excluded and letter codes are quotas or special treatments.
Mercosur → EU
- 4× 12
- 0× 2
- 7× 1
EU → Mercosur
- 10× 21
- 4× 10
- E× 5
Tariff-rate quotas
No tariff-rate quota applies to this heading.
Rates in each Mercosur country
Each member has its own base rate and applied MFN rate. The preference is cut from the base rate, or from the applied rate where that's lower (Art. 2.4(7) of the agreement), so the current rate can differ by country.
| Country | Base rate | Applied MFN | Preferential 2026 | Zero by | Applied-rate source |
|---|---|---|---|---|---|
| Brazil | 2–14% | 0–20%10 lines have no single published rate | 0–14% | 2036 | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026 |
| Argentina | 0–14% | 0–12.6%10 lines have no single published rate | 0–14% | 2036 | Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026 |
| Uruguay | 0–14% | 0–12.6%10 lines have no single published rate | 0–12.7% | 2036 | Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days |
| Paraguay | 0–14% | 0–12.6%10 lines have no single published rate | 0–12.7% | 2036 | Paraguay applied import duty (Arancel Nacional Vigente, MEF), as of 4 November 2025Manual snapshotOlder than 180 days |
All tariff lines
Line descriptions are the English text of the schedules (CN 2013 for the EU, NCM 2012 for Mercosur).
Into the EU from Mercosur: 15 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 3907 10 00 | Polyacetals, in primary forms | 4 | 6.5% | 0 % [additional code 2500] / 6.5 % [additional code 2501] | 5.2% | Freefrom 2030 |
| 3907 20 11 | Polyethylene glycols, in primary forms | 4 | 6.5% | – | 5.2% | Freefrom 2030 |
| 3907 20 20 | Polyether alcohols, in primary forms (excl. polyethylene glycols) | 4 | 6.5% | – | 5.2% | Freefrom 2030 |
| 3907 20 91 | Copolymer of 1-chloro-2,3-epoxypropane with ethylene oxide, in primary forms | 0 | Free | – | Free | Free |
| 3907 20 99 | Polyethers in primary forms (excl. polyether alcohols, polyacetals and copolymer of 1-chloro-2,3-epoxypropane with ethylene oxide) | 4 | 6.5% | – | 5.2% | Freefrom 2030 |
| 3907 30 00 | Epoxide resins, in primary forms | 4 | 6.5% | 0 % [additional code 2500] / 6.5 % / 6.5 % [additional code 2501] | 5.2% | Freefrom 2030 |
| 3907 40 00 | Polycarbonates, in primary forms | 4 | 6.5% | 6.5% | 5.2% | Freefrom 2030 |
| 3907 50 00 | Alkyd resins, in primary forms | 4 | 6.5% | 6.5% | 5.2% | Freefrom 2030 |
| 3907 60 20 | Poly"ethylene terephthalate", in primary forms, having a viscosity number of ≥ 78 ml/g | 7 | 6.5% | – | 5.6% | Freefrom 2033 |
| 3907 60 80 | Poly"ethylene terephthalate", in primary forms, having a viscosity number of < 78 ml/g | 4 | 6.5% | – | 5.2% | Freefrom 2030 |
| 3907 70 00 | Poly"lactic acid", in primary forms | 4 | 6.5% | 6.5% | 5.2% | Freefrom 2030 |
| 3907 91 10 | Unsaturated liquid polyesters, in primary forms (excl. polycarbonates, alkyd resins, poly"ethylene terephthalate" and poly"lactic acid") | 4 | 6.5% | 6.5% | 5.2% | Freefrom 2030 |
| 3907 91 90 | Unsaturated polyesters, in primary forms (excl. liquid, and polycarbonates, alkyd resins, poly"ethylene terephthalate" and poly"lactic acid") | 4 | 6.5% | 6.5% | 5.2% | Freefrom 2030 |
| 3907 99 10 | Poly"ethylene naphthalene-2,6-dicarboxylate", saturated, in primary forms | 0 | Free | Free | Free | Free |
| 3907 99 90 | Polyesters, saturated, in primary forms (excl. polycarbonates, alkyd resins, poly"ethylene terephthalate", poly"lactic acid" and poly"ethylene naphthalene-2,6- dicarboxylate") | 4 | 6.5% | – | 5.2% | Freefrom 2030 |
Into Brazil from the EU: 36 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 3907 10 10 | Polyacetals with fillers, in liquid and pastes | 10 | 14% | 12.6% | 11.4% | Freefrom 2036 |
| 3907 10 20 | Polyacetals with fillers, in other primary forms | 10 | 14% | 12.6% | 11.4% | Freefrom 2036 |
| 3907 10 31 | Polydextrose without fillers, in liquid and pastes | 4 | 2% | Free | Free | Freefrom 2030 |
| 3907 10 39 | Polyacetals without fillers, in liquid and pastes | 10 | 14% | 12.6% | 11.4% | Freefrom 2036 |
| 3907 10 41 | Polydextrose without fillers, in other primary forms | 4 | 2% | Free | Free | Freefrom 2030 |
| 3907 10 42 | Other polyacetals without fillers, powder, passes through approximately 0,85mm | 4 | 2% | Free | Free | Freefrom 2030 |
| 3907 10 49 | Polyacetals without fillers, in other primary forms | 4 | 2% | Free | Free | Freefrom 2030 |
| 3907 10 91 | Other polyacetals, in granules, of a particle diameter >2mm | 10 | 14% | 12.6% | 11.4% | Freefrom 2036 |
| 3907 10 99 | Other polyacetals | 10 | 14% | 12.6% | 11.4% | Freefrom 2036 |
| 3907 20 11 | Polyoxyphenylene with fillers, in primary forms | 10 | 14% | – | 12.7% | Freefrom 2036 |
| 3907 20 12 | Polyoxyphenylene without fillers, in primary forms | 4 | 2% | – | 1.6% | Freefrom 2030 |
| 3907 20 20 | Poly (tetramethylene ether glycol), in primary forms | 4 | 2% | – | 1.6% | Freefrom 2030 |
| 3907 20 31 | Poly (ethylene glycol) 400, in primary forms | 10 | 14% | – | 12.7% | Freefrom 2036 |
| 3907 20 39 | Other polyether polyols, in primary forms | E | 14% | – | 14% | 14% |
| 3907 20 41 | Poly(epichlorohydrin) | 10 | 2% | – | 1.8% | Freefrom 2036 |
| 3907 20 42 | Ethylene oxide copolymers | 10 | 2% | – | 1.8% | Freefrom 2036 |
| 3907 20 49 | Other ethylene oxide copolymers | 10 | 14% | – | 12.7% | Freefrom 2036 |
| 3907 20 90 | Other polyethers, in primary forms | 10 | 14% | – | 12.7% | Freefrom 2036 |
| 3907 30 11 | Epoxide resins with fillers, in liquid and pastes | 10 | 14% | 12.6% | 11.4% | Freefrom 2036 |
| 3907 30 19 | Epoxide resins with fillers, in other primary forms | E | 14% | 12.6% | 12.6% | 12.6% |
| 3907 30 21 | Tetrabromobisphenol A copolymer, etc. without fillers primary forms | E | 14% | 12.6% | 12.6% | 12.6% |
| 3907 30 22 | Epoxide resins without fillers, in liquid and pastes | 10 | 14% | 12.6% | 11.4% | Freefrom 2036 |
| 3907 30 29 | Epoxide resins without fillers, in primary forms | 10 | 14% | 12.6% | 11.4% | Freefrom 2036 |
| 3907 40 10 | Polycarbonates in primary forms 60 g/10 min ≤ fluidity ≤ 80 g/10m | 4 | 2% | Free | Free | Freefrom 2030 |
| 3907 40 90 | Other polycarbonates, in primary forms | 10 | 14% | 12.6% | 11.4% | Freefrom 2036 |
| 3907 50 10 | Alkyd resins, in liquid and pastes | 10 | 14% | 12.6% | 11.4% | Freefrom 2036 |
| 3907 50 90 | Alkyd resins, in other primary forms | 10 | 14% | 12.6% | 11.4% | Freefrom 2036 |
| 3907 60 00 | Poly(ethylene terephthalate) in primary forms | E | 14% | – | 14% | 14% |
| 3907 70 00 | Poly (lactic acid) primary forms | 10 | 14% | 12.6% | 11.4% | Freefrom 2036 |
| 3907 91 00 | Other polyethers unsaturated, in primary forms | 10 | 14% | 20% | 12.7% | Freefrom 2036 |
| 3907 99 11 | Poly(butylene terephthalate) containing glass fibre filler, in primary forms | 10 | 14% | 12.6% | 11.4% | Freefrom 2036 |
| 3907 99 12 | Poly (butylene terephthalate) in liquid and pastes | 4 | 2% | Free | Free | Freefrom 2030 |
| 3907 99 19 | Poly(butylene terephthalate) in other primary forms | 4 | 2% | Free | Free | Freefrom 2030 |
| 3907 99 91 | Other polyethers in liquid and pastes | 10 | 14% | 20% | 12.7% | Freefrom 2036 |
| 3907 99 92 | Poly (epsilon caprolactone) | 4 | 2% | Free | Free | Freefrom 2030 |
| 3907 99 99 | Other polyethers in primary forms | E | 14% | 12.6% | 12.6% | 12.6% |
Related products
Data and method
Worked out with the calculator's engine from the agreement schedules (Annex 2-A) and the applied-rate files, for agreement year 2026. Mercosur → EU figures assume Brazilian origin, which only matters for the few origin-specific quotas; EU → Mercosur figures are for Brazil unless the country table says otherwise.
- EU TARIC via Swedish Customs Tariff File Distribution (TF), 16 October 2026
- Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), 5 October 2026
- Argentina applied import duty (DIE), ARCA Arancel Integrado, 18 October 2026
- Uruguay applied import duty (Arancel Nacional, MEF), 10 February 2025 · Manual snapshot · Older than 180 days
- Paraguay applied import duty (Arancel Nacional Vigente, MEF), 4 November 2025 · Manual snapshot · Older than 180 days
Estimates only, not legal or customs advice. Check the official schedules before relying on a rate.