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3907 30Select TARIC subcode

Epoxide resins

Available TARIC subcodes: 8
3907 300005

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

Duty 0-6,5%VAT 23%
3907 300008

Other

Duty 0-6,5%VAT 23%
3907 300020

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

Duty 0-6,5%VAT 23%
3907 300023

Other

Duty 0-6,5%VAT 23%
3907 300040

Epoxide resin, containing by weight 70 % or more of silicon dioxide, for the encapsulation of goods of headings 8504, 8533, 8535, 8536, 8541, 8542 or 8548

Duty 0-6,5%VAT 23%
3907 300070

65 % or more but not more than 75 % of silicon dioxide (CAS RN 60676-86-0), and- none or not more than 0,5 % of carbon black (CAS RN 1333-86-4)

Duty 0-6,5%VAT 23%
3907 300080

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

Duty 0-6,5%VAT 23%
3907 300085

Other

Duty 0-6,5%VAT 23%
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Product characteristics and classification

CN code 390730 covers epoxide resins in primary forms. Epoxide resins are prepolymers or oligomers containing epoxy (oxirane) groups that, when cured with hardeners (amines, anhydrides, amides), form cross-linked polymers with excellent mechanical, adhesive and chemical properties. The most commonly used epoxide resin is the condensation product of bisphenol A with epichlorohydrin (DGEBA). Epoxide resins come as liquids, solid resins, solutions or aqueous dispersions. They are used in protective coatings, structural adhesives, composites, industrial flooring, electrical insulation and construction materials. For customs classification, uncured epoxide resins are classified under code 390730, while cured products may fall under different headings.

Regulatory requirements and BPA safety

Importing epoxide resins into the EU is subject to REACH. Bisphenol A (BPA) is a Substance of Very High Concern (SVHC) on the REACH candidate list due to endocrine-disrupting properties. Epichlorohydrin is carcinogenic Category 1B. BPA-based epoxide resins are subject to restrictions in food contact applications – Regulation (EU) No 10/2011 sets a specific migration limit for BPA of 0.05 mg/kg (amended by Regulation 2018/213). Epoxide resins may cause skin sensitisation – SDS must address allergenic hazards. Aqueous dispersion resins may contain preservatives subject to biocide regulations.

Trade and customs procedures

When importing epoxide resins under CN code 390730, customs documentation should include a specification with resin type (e.g. DGEBA, novolac, cycloaliphatic), epoxy equivalent weight (EEW), viscosity and commercial form. Duty rates should be verified in the TARIC system. Major epoxide resin producers include Hexion, Huntsman, Dow, Nan Ya Plastics and Kumho P&B. The epoxide resin market exceeds 10 million tonnes annually. Liquid resins are transported in drums or tanks. Uncured epoxide resins are generally not ADR dangerous goods. Preferential duty rates may be available under FTA agreements.

Frequently asked questions

Do BPA-free epoxide resins have the same CN code?
Yes. BPA-free epoxide resins (e.g. based on bisphenol F, novolac, cycloaliphatic) are classified under the same code 390730. The tariff code does not distinguish resins by bisphenol type or BPA absence. Differences concern regulatory requirements – BPA-free resins may have easier access to food contact applications.
What BPA limits apply to food-contact resins?
The specific migration limit for BPA from epoxide resins to food is 0.05 mg/kg under Regulation (EU) 2018/213 amending Regulation (EU) No 10/2011. Additionally, BPA is banned in food contact materials for infants. The resin producer should provide a declaration of compliance.
Do hardeners for epoxide resins share the same CN code?
No. Hardeners (amines, anhydrides, polyamides) for epoxide resins are separate chemical substances classified under appropriate tariff headings in Chapter 29 or 38. Code 390730 covers exclusively epoxide resins (prepolymers with epoxy groups) in primary forms.