Key facts
- HS subheading
- 3905.99
- National lines
- 8
- 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 3905.99 (other: Other) into 8 national lines: 3905 99 10 00 (poly(vinyl formal), in one of the forms mentioned in note 6(b) to this chapter, of a molecular weight of 10 000 or more but not exceeding 40 000 and containing by weight: - 9,5 % or more but not more than 13 % of acetyl groups evaluated as vinyl acetate and - 5 % or more but not more than 6,5 % of hydroxy groups evaluated as vinyl alcohol), 3905 99 90 10 (for cavity filling, for use in certain types of aircraft), 3905 99 90 30 (povidone (INN) iodine (CAS RN 25655-41-8) with a purity by weight of 92 % or more), 3905 99 90 81 (poly(vinyl butyral)(CAS RN 63148-65-2): — containing by weight 17,5 % or more, but not more than 20 % of hydroxyl groups, and — with a median particle size (D50) of more than 0,6 mm) and 4 others.
European Union lines under 3905.99
The European Union tariff splits HS 3905.99 (other: Other) into 8 national lines: 3905 99 10 00 (poly(vinyl formal), in one of the forms mentioned in note 6(b) to this chapter, of a molecular weight of 10 000 or more but not exceeding 40 000 and containing by weight: - 9,5 % or more but not more than 13 % of acetyl groups evaluated as vinyl acetate and - 5 % or more but not more than 6,5 % of hydroxy groups evaluated as vinyl alcohol), 3905 99 90 10 (for cavity filling, for use in certain types of aircraft), 3905 99 90 30 (povidone (INN) iodine (CAS RN 25655-41-8) with a purity by weight of 92 % or more), 3905 99 90 81 (poly(vinyl butyral)(CAS RN 63148-65-2): — containing by weight 17,5 % or more, but not more than 20 % of hydroxyl groups, and — with a median particle size (D50) of more than 0,6 mm) and 4 others.
- 3905 99 10 00Poly(vinyl formal), in one of the forms mentioned in note 6(b) to this chapter, of a molecular weight of 10 000 or more but not exceeding 40 000 and containing by weight: - 9,5 % or more but not more than 13 % of acetyl groups evaluated as vinyl acetate and - 5 % or more but not more than 6,5 % of hydroxy groups evaluated as vinyl alcoholDuty: 0%
- 3905 99 90 10For cavity filling, for use in certain types of aircraftDuty: 6.5%
- 3905 99 90 30Povidone (INN) iodine (CAS RN 25655-41-8) with a purity by weight of 92 % or moreDuty: 6.5%
- 3905 99 90 81Poly(vinyl butyral)(CAS RN 63148-65-2): — containing by weight 17,5 % or more, but not more than 20 % of hydroxyl groups, and — with a median particle size (D50) of more than 0,6 mmDuty: 6.5%
- 3905 99 90 95Hexadecylated or eicosylated polyvinylpyrrolidoneDuty: 6.5%
- 3905 99 90 96Polymer of vinyl formal, in one of the forms mentioned in note 6 (b) to Chapter 39, of a weight average molecular weight (Mw) of 25 000 or more but not more than 150 000 and containing by weight: - 9,5 % or more but not more than 13 % of acetyl groups evaluated as vinyl acetate and - 5 % or more but not more than 6,5 % of hydroxy groups evaluated as vinyl alcoholDuty: 6.5%
- 3905 99 90 98Poly(vinyl pyrrolidone) partially substituted by triacontyl groups, containing by weight 78 % or more but not more than 82 % of triacontyl groupsDuty: 6.5%
- 3905 99 90 99Other
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 3905.99 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 3905.99?
The European Union tariff splits HS 3905.99 (other: Other) into 8 national lines: 3905 99 10 00 (poly(vinyl formal), in one of the forms mentioned in note 6(b) to this chapter, of a molecular weight of 10 000 or more but not exceeding 40 000 and containing by weight: - 9,5 % or more but not more than 13 % of acetyl groups evaluated as vinyl acetate and - 5 % or more but not more than 6,5 % of hydroxy groups evaluated as vinyl alcohol), 3905 99 90 10 (for cavity filling, for use in certain types of aircraft), 3905 99 90 30 (povidone (INN) iodine (CAS RN 25655-41-8) with a purity by weight of 92 % or more), 3905 99 90 81 (poly(vinyl butyral)(CAS RN 63148-65-2): — containing by weight 17,5 % or more, but not more than 20 % of hydroxyl groups, and — with a median particle size (D50) of more than 0,6 mm) and 4 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.