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39075000
PLASTICS AND ARTICLES THEREOFPolyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms

Alkyd resins

Standard EU duty
6.5%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
34 docs
Y054Y121Y123Y160Y163Y169+28
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty6.5%R2261/98
Preferences
ERGA OMNES 0%AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 0%GSP+ 0%IL 0%JO 0%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
TM5101. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.2. Customs duties shall be suspended in respect of:(a) goods intended for incorporation in drilling or production platforms:(1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or(2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.
EU003According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
5

Binding Tariff Information

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BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Product characteristics and classification

CN code 390750 covers alkyd resins in primary forms. Alkyd resins are polyesters modified with vegetable oils or fatty acids, obtained by polycondensation of polyols (glycerine, pentaerythritol) with dicarboxylic acids (phthalic anhydride) and fatty acids. Depending on oil content, short-oil (up to 40 percent), medium-oil (40-60 percent) and long-oil (above 60 percent) resins are distinguished. Alkyd resins are fundamental binders in oil-based paints and lacquers, offering good adhesion, gloss and coating flexibility. Products come as solutions in organic solvents, aqueous dispersions or solid resins.

Regulatory requirements

Alkyd resins imported into the EU are subject to REACH regarding monomers and additive substances. Phthalic anhydride is an irritant substance with CLP classification. Alkyd resins in organic solutions contain volatile organic solvents (xylene, White Spirit) subject to the VOC Directive (2004/42/EC). SDS is required for alkyd resin solutions. Food-contact alkyd resins (e.g. can coatings) must comply with Regulation (EU) No 10/2011. Linseed oil-based alkyd resins may be self-igniting – hazard information on the label is required. Waterborne alkyd dispersions are gaining importance due to lower VOC emissions.

Trade and customs procedures

When importing alkyd resins under CN code 390750, customs documentation should include a specification with resin type, oil type, solids content, solvent and commercial form. Duty rates should be verified in the TARIC system. Major alkyd resin producers include Allnex, Synthomer, Perstorp, Nuplex and Asian manufacturers. Transport of resins in organic solutions is subject to ADR Class 3. Waterborne alkyd dispersions are not dangerous goods.

Frequently asked questions

What is the difference between alkyd and polyester resins?
Alkyd resins (code 390750) are polyesters modified with vegetable oils or fatty acids, used mainly as paint binders. Unsaturated polyester resins (code 390791) are polyesters without oil modification, used in composites. Both are polyesters but differ in composition, properties and application.
Do alkyd resins in solution require ADR?
Yes. Alkyd resins dissolved in flammable organic solvents (xylene, White Spirit) are subject to ADR Class 3 (flammable liquids). Waterborne dispersions are not classified as dangerous goods. Transport of solid alkyd resins (pellets) also does not require ADR.
Are alkyd resins subject to VOC restrictions?
Paints and lacquers containing alkyd resins in organic solutions are subject to the VOC Directive (2004/42/EC) limiting volatile organic compound content. The alkyd resin itself imported in primary form under code 390750 is not directly subject to VOC limits, but its intended use in paint production must consider these regulations.