ABS plastic = any of a class of plastics based on acrylonitrile-butadiene-styrene copolymers

The main difference with PVC is that it is more stable chemicaly. It will last longer and is more resistant to heat. I tried to find some here in Greece but without any luck. In the states I think it is widely used (although somewhat more expensive). The drain pipes in a bathroom are usually made of ABS. Also, most car-bumpers are made of ABS as well.
I built for my Samurai some days ago a Snorkel using PVC. If treated with some epoxic primer you can paint it and it will do fine.
Here's a picture of it:


and the parts used :



The price....about 20US$ (The actual Snorkel today, is a bit shorter and painted black).