European Union tariff, chapter 39: Plastics and articles thereof
Last updated
Key facts
- National lines
- 564
- Subheadings
- 131
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 39: Plastics and articles thereof
Summary
The European Union tariff has 564 national lines in HS chapter 39 (plastics and articles thereof), under 131 subheadings in 26 headings.
Subheadings with European Union lines
The European Union tariff has 564 national lines in HS chapter 39 (plastics and articles thereof), under 131 subheadings in 26 headings.
Subheadings 1 to 100 of 131, page 1 of 2.
39.01 Polymers of ethylene, in primary forms
39.02 Polymers of propylene or of other olefins, in primary forms
39.03 Polymers of styrene, in primary forms
39.04 Polymers of vinyl chloride or of other halogenated olefins, in primary forms
- 3904.10Poly(vinyl chloride), not mixed with any other substances6 lines
- 3904.21Other poly(vinyl chloride): Non-plasticised2 lines
- 3904.22Other poly(vinyl chloride): Plasticised2 lines
- 3904.30Vinyl chloride-vinyl acetate copolymers1 line
- 3904.40Other vinyl chloride copolymers2 lines
- 3904.50Vinylidene chloride polymers3 lines
- 3904.61Fluoropolymers: Polytetrafluoroethylene2 lines
- 3904.69Fluoropolymers: Other10 lines
- 3904.90Other2 lines
39.05 Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms
- 3905.12Poly(vinyl acetate): In aqueous dispersion1 line
- 3905.19Poly(vinyl acetate): Other2 lines
- 3905.21Vinyl acetate copolymers: In aqueous dispersion1 line
- 3905.29Vinyl acetate copolymers: Other2 lines
- 3905.30Poly(vinyl alcohol), whether or not containing unhydrolysed acetate groups4 lines
- 3905.91Other: Copolymers9 lines
- 3905.99Other: Other8 lines
39.07 Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms
- 3907.10Polyacetals1 line
- 3907.21Other polyethers: Bis(polyoxyethylene) methylphosphonate1 line
- 3907.29Other polyethers: Other26 lines
- 3907.30Epoxide resins8 lines
- 3907.40Polycarbonates4 lines
- 3907.50Alkyd resins1 line
- 3907.61Poly(ethylene terephthalate): Having a viscosity number of 78ml/g or higher2 lines
- 3907.69Poly(ethylene terephthalate): Other3 lines
- 3907.70Poly(lactic acid)1 line
- 3907.91Other polyesters: Unsaturated3 lines
- 3907.99Other polyesters: Other9 lines
39.08 Polyamides in primary forms
39.09 Amino-resins, phenolic resins and polyurethanes, in primary forms
39.10 Silicones in primary forms
- 3910.00Silicones in primary forms12 lines
39.11 Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in note 3 to this chapter, not elsewhere specified or included, in primary forms
39.12 Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms
39.13 Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms
39.14 Ion-exchangers based on polymers of headings 3901 to 3913, in primary forms
- 3914.00Ion-exchangers based on polymers of headings 39.01 to 39.13, in primary forms2 lines
39.15 Waste, parings and scrap, of plastics
39.16 Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics
39.17 Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics
- 3917.10Artificial guts (sausage casings) of hardened protein or of cellulosic materials2 lines
- 3917.21Tubes, pipes and hoses, rigid: Of polymers of ethylene5 lines
- 3917.22Tubes, pipes and hoses, rigid: Of polymers of propylene5 lines
- 3917.23Tubes, pipes and hoses, rigid: Of polymers of vinyl chloride5 lines
- 3917.29Tubes, pipes and hoses, rigid: Of other plastics4 lines
- 3917.31Other tubes, pipes and hoses: Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 MPa4 lines
- 3917.32Other tubes, pipes and hoses: Other, not reinforced or otherwise combined with other materials, without fittings4 lines
- 3917.33Other tubes, pipes and hoses: Other, not reinforced or otherwise combined with other materials, with fittings2 lines
- 3917.39Other tubes, pipes and hoses: Other4 lines
- 3917.40Fittings4 lines
39.18 Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter
39.19 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls
39.20 Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
- 3920.10Of polymers of ethylene13 lines
- 3920.20Of polymers of propylene9 lines
- 3920.30Of polymers of styrene3 lines
- 3920.43Of polymers of vinyl chloride: Containing by weight not less than 6 % of plasticisers6 lines
- 3920.49Of polymers of vinyl chloride: Other5 lines
- 3920.51Of acrylic polymers: Of poly(methyl methacrylate)5 lines
- 3920.59Of acrylic polymers: Other2 lines
- 3920.61Of polycarbonates, alkyd resins, polyallyl esters or other polyesters: Of polycarbonates4 lines
- 3920.62Of polycarbonates, alkyd resins, polyallyl esters or other polyesters: Of poly(ethylene terephthalate)15 lines
- 3920.63Of polycarbonates, alkyd resins, polyallyl esters or other polyesters: Of unsaturated polyesters1 line
- 3920.69Of polycarbonates, alkyd resins, polyallyl esters or other polyesters: Of other polyesters4 lines
- 3920.71Of cellulose or its chemical derivatives: Of regenerated cellulose1 line
- 3920.73Of cellulose or its chemical derivatives: Of cellulose acetate2 lines
- 3920.79Of cellulose or its chemical derivatives: Of other cellulose derivatives2 lines
- 3920.91Of other plastics: Of poly(vinyl butyral)7 lines
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under chapter 39 are live on border.bot for the United States (319 lines, also used by 1 other country).
- United States319 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have in HS chapter 39?
The European Union tariff has 564 national lines in HS chapter 39 (plastics and articles thereof), under 131 subheadings in 26 headings.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.