Near-infrared (NIR) spectroscopy is a valued analytical tool in various applications involving polymers. However, complex nature of NIR spectra imposes difficulties in their direct interpretation. Here, anharmonic quantum chemical calculations are used to simulate NIR spectra of nine polymers; acrylonitrile butadiene styrene (ABS), ethylene–vinyl acetate (EVAC), polycarbonate (PC), polyethylene terephthalate (PET), polylactide or polylactic acid (PLA), polymethylmethacrylate (PMMA), polyoxymethylene (POM), polystyrene (PS) and polyvinylchloride (PVC). The generalized spectra-structure correlations are derived for these systems with focus given to the manifestation in NIR spectra of aromatic ring, C=O, C≡N and C-Cl functionalities. It is concluded that the nature of NIR polymer bands is only moderately sensitive to the remote chemical neighborhood. The majority of NIR absorption of polymers originates from binary combination bands, while the first overtones are meaningful only in ca. 6200–5500 cm⁻¹ region. The contribution of the overtone bands is relatively higher for the polymers bearing aromatic rings because of higher intensity of C-H stretching overtones. Highly characteristic combination bands of the modes localized in aromatic ring (ring deformation and CH stretching) are relatively independent on the remaining structure of the polymer. The combination bands originating from C=O group are more sensitive to the chemical neighborhood in near proximity, forming a useful fingerprint for a specific polymer. In contrast, the vibrational bands of C≡N functionality are far less useful in NIR region than in infrared (IR) region. With aid of the calculated absorption bands, structural specificity of NIR spectroscopy of polymers can be markedly improved.