# European Union tariff, chapter 39: Plastics and articles thereof (page 2 of 2) > The European Union tariff has 564 national lines in HS chapter 39 (plastics and articles thereof), under 131 subheadings in 26 headings. Page 2 of 2. Source: https://border.bot/countries/european-union/hs-codes/39?page=2 Last updated: 11 October 2026 [Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 39](https://border.bot/countries/european-union/hs-codes/39) Page 2 of 2: subheadings 101 to 131 of 131. Previous page: [page 1](https://border.bot/countries/european-union/hs-codes/39). ## 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](https://border.bot/countries/european-union) - Chapter: 39: Plastics and articles thereof ## 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. ### 39.20 Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials - [3920.92](https://border.bot/countries/european-union/hs-codes/392092) Of other plastics: Of polyamides (1 line) - [3920.93](https://border.bot/countries/european-union/hs-codes/392093) Of other plastics: Of amino-resins (1 line) - [3920.94](https://border.bot/countries/european-union/hs-codes/392094) Of other plastics: Of phenolic resins (1 line) - [3920.99](https://border.bot/countries/european-union/hs-codes/392099) Of other plastics: Of other plastics (13 lines) ### 39.21 Other plates, sheets, film, foil and strip, of plastics - [3921.11](https://border.bot/countries/european-union/hs-codes/392111) Cellular: Of polymers of styrene (2 lines) - [3921.12](https://border.bot/countries/european-union/hs-codes/392112) Cellular: Of polymers of vinyl chloride (2 lines) - [3921.13](https://border.bot/countries/european-union/hs-codes/392113) Cellular: Of polyurethanes (2 lines) - [3921.14](https://border.bot/countries/european-union/hs-codes/392114) Cellular: Of regenerated cellulose (2 lines) - [3921.19](https://border.bot/countries/european-union/hs-codes/392119) Cellular: Of other plastics (9 lines) - [3921.90](https://border.bot/countries/european-union/hs-codes/392190) Other (16 lines) ### 39.22 Baths, shower-baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics - [3922.10](https://border.bot/countries/european-union/hs-codes/392210) Baths, shower-baths, sinks and wash-basins (1 line) - [3922.20](https://border.bot/countries/european-union/hs-codes/392220) Lavatory seats and covers (1 line) - [3922.90](https://border.bot/countries/european-union/hs-codes/392290) Other (1 line) ### 39.23 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics - [3923.10](https://border.bot/countries/european-union/hs-codes/392310) Boxes, cases, crates and similar articles (3 lines) - [3923.21](https://border.bot/countries/european-union/hs-codes/392321) Sacks and bags (including cones): Of polymers of ethylene (1 line) - [3923.29](https://border.bot/countries/european-union/hs-codes/392329) Sacks and bags (including cones): Of other plastics (2 lines) - [3923.30](https://border.bot/countries/european-union/hs-codes/392330) Carboys, bottles, flasks and similar articles (2 lines) - [3923.40](https://border.bot/countries/european-union/hs-codes/392340) Spools, cops, bobbins and similar supports (2 lines) - [3923.50](https://border.bot/countries/european-union/hs-codes/392350) Stoppers, lids, caps and other closures (2 lines) - [3923.90](https://border.bot/countries/european-union/hs-codes/392390) Other (1 line) ### 39.24 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics - [3924.10](https://border.bot/countries/european-union/hs-codes/392410) Tableware and kitchenware (3 lines) - [3924.90](https://border.bot/countries/european-union/hs-codes/392490) Other (2 lines) ### 39.25 Builders' ware of plastics, not elsewhere specified or included - [3925.10](https://border.bot/countries/european-union/hs-codes/392510) Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 litres (1 line) - [3925.20](https://border.bot/countries/european-union/hs-codes/392520) Doors, windows and their frames and thresholds for doors (1 line) - [3925.30](https://border.bot/countries/european-union/hs-codes/392530) Shutters, blinds (including Venetian blinds) and similar articles and parts thereof (1 line) - [3925.90](https://border.bot/countries/european-union/hs-codes/392590) Other (3 lines) ### 39.26 Other articles of plastics and articles of other materials of headings 3901 to 3914 - [3926.10](https://border.bot/countries/european-union/hs-codes/392610) Office or school supplies (1 line) - [3926.20](https://border.bot/countries/european-union/hs-codes/392620) Articles of apparel and clothing accessories (including gloves, mittens and mitts) (1 line) - [3926.30](https://border.bot/countries/european-union/hs-codes/392630) Fittings for furniture, coachwork or the like (3 lines) - [3926.40](https://border.bot/countries/european-union/hs-codes/392640) Statuettes and other ornamental articles (1 line) - [3926.90](https://border.bot/countries/european-union/hs-codes/392690) Other (16 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 States](https://border.bot/countries/united-states/hs-codes/39): 319 lines, used by 1 other country - [The Harmonized System text for chapter 39](https://border.bot/hs-codes/39) Page 2 of 2: subheadings 101 to 131 of 131. Previous page: [page 1](https://border.bot/countries/european-union/hs-codes/39). - Previous chapter: [38](https://border.bot/countries/european-union/hs-codes/38) Miscellaneous chemical products - Next chapter: [40](https://border.bot/countries/european-union/hs-codes/40) Rubber and articles thereof ## 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. Official source files: - https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx - https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx - https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx - https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx Machine-readable: https://border.bot/countries/european-union/hs-codes/39.json?page=2