Key facts
- HS subheading
- 3904.69
- National lines
- 10
- 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 splits HS 3904.69 (fluoropolymers: Other) into 10 national lines: 3904 69 10 00 (poly(vinyl fluoride), in one of the forms mentioned in note 6(b) to this chapter), 3904 69 20 00 (fluoroelastomers FKM), 3904 69 80 10 (for cavity filling, for use in certain types of aircraft), 3904 69 80 20 (copolymer of tetrafluoroethylene, heptafluoro-1-pentene and ethene (CAS RN 94228-79-2)) and 6 others.
European Union lines under 3904.69
The European Union tariff splits HS 3904.69 (fluoropolymers: Other) into 10 national lines: 3904 69 10 00 (poly(vinyl fluoride), in one of the forms mentioned in note 6(b) to this chapter), 3904 69 20 00 (fluoroelastomers FKM), 3904 69 80 10 (for cavity filling, for use in certain types of aircraft), 3904 69 80 20 (copolymer of tetrafluoroethylene, heptafluoro-1-pentene and ethene (CAS RN 94228-79-2)) and 6 others.
- 3904 69 10 00Poly(vinyl fluoride), in one of the forms mentioned in note 6(b) to this chapterDuty: 0%
- 3904 69 20 00Fluoroelastomers FKMDuty: 6.5%
- 3904 69 80 10For cavity filling, for use in certain types of aircraftDuty: 6.5%
- 3904 69 80 20Copolymer of tetrafluoroethylene, heptafluoro-1-pentene and ethene (CAS RN 94228-79-2)Duty: 6.5%
- 3904 69 80 30Copolymer of tetrafluoroethylene, hexafluoropropene and etheneDuty: 6.5%
- 3904 69 80 85Copolymer of ethylene and chlorotrifluoroethylene, whether or not modified with hexafluoroisobutylene, whether or not containing fillersDuty: 6.5%
- 3904 69 80 88Polytetrafluoroethylene (CAS RN 9002-84-0) encapsulated with an acrylonitrile-styrene copolymer (CAS RN 9003-54-7), with a content by weight of each polymer of 50 % (± 1 %)Duty: 6.5%
- 3904 69 80 96Polychlorotrifluoroethylene, in one of the forms mentioned in note 6 (a) and (b) to Chapter 39Duty: 6.5%
- 3904 69 80 97Copolymer of chlorotrifluoroethylene and vinylidene difluorideDuty: 6.5%
- 3904 69 80 99OtherDuty: 6.5%
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 3904.69 are live on border.bot for the United States (2 lines, also used by 1 other country).
- United States2 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 3904.69?
The European Union tariff splits HS 3904.69 (fluoropolymers: Other) into 10 national lines: 3904 69 10 00 (poly(vinyl fluoride), in one of the forms mentioned in note 6(b) to this chapter), 3904 69 20 00 (fluoroelastomers FKM), 3904 69 80 10 (for cavity filling, for use in certain types of aircraft), 3904 69 80 20 (copolymer of tetrafluoroethylene, heptafluoro-1-pentene and ethene (CAS RN 94228-79-2)) and 6 others.
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.