The roughness coefficient is a significant factor in hydraulic design process, but carries vast uncertainty in practice. This paper reports the resistance coefficients of corrugated PVC pipes under different flow regimes (i.e. pressurised, gradually varied flow (GVF) and spatially varied flow (SVF) with increasing discharge). The investigated corrugated pipes are mainly used in subsurface drainage systems and carry a SVF. The influence of SVF on the roughness coefficient of such pipes has not yet been reported. The pipes were first examined to determine the roughness coefficient for pressurised flow. The influence of GVF and SVF was then studied. The results show that pipes behave differently in different flow regimes and the impacts of each flow condition on the flow resistance are reported here.