Key facts
- HS subheading
- 3919.90
- National lines
- 24
- 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 3919.90 (self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls) into 24 national lines: 3919 90 20 00 (self-adhesive circular polishing pads of a kind used for the manufacture of semiconductor wafers), 3919 90 80 10 (for use in certain types of aircraft), 3919 90 80 20 (polyester film: - coated on one side with an acrylic thermal release adhesive that debonds at temperatures of 90 °C or more but not more than 200 °C, and a polyester liner, and - on the other side not coated or coated with an acrylic pressure sensitive adhesive or with an acrylic thermal release adhesive that debonds at temperatures of 90 °C or more but not more than 200 °C, and a polyester liner), 3919 90 80 23 (film consisting of 1 to 3 laminated layers of poly(ethylene terephthalate) and a copolymer of terephthalic acid, sebacic acid and ethylene glycol, coated on one side with an acrylic abrasion resistant coating and on the other side with an acrylic pressure sensitive adhesive, a water soluble methylcellulose coating and a poly(ethylene terephthalate) protective liner) and 20 others.
European Union lines under 3919.90
The European Union tariff splits HS 3919.90 (self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls) into 24 national lines: 3919 90 20 00 (self-adhesive circular polishing pads of a kind used for the manufacture of semiconductor wafers), 3919 90 80 10 (for use in certain types of aircraft), 3919 90 80 20 (polyester film: - coated on one side with an acrylic thermal release adhesive that debonds at temperatures of 90 °C or more but not more than 200 °C, and a polyester liner, and - on the other side not coated or coated with an acrylic pressure sensitive adhesive or with an acrylic thermal release adhesive that debonds at temperatures of 90 °C or more but not more than 200 °C, and a polyester liner), 3919 90 80 23 (film consisting of 1 to 3 laminated layers of poly(ethylene terephthalate) and a copolymer of terephthalic acid, sebacic acid and ethylene glycol, coated on one side with an acrylic abrasion resistant coating and on the other side with an acrylic pressure sensitive adhesive, a water soluble methylcellulose coating and a poly(ethylene terephthalate) protective liner) and 20 others.
- 3919 90 20 00Self-adhesive circular polishing pads of a kind used for the manufacture of semiconductor wafersDuty: 0%
- 3919 90 80 10For use in certain types of aircraftDuty: 6.5%
- 3919 90 80 20Polyester film: - coated on one side with an acrylic thermal release adhesive that debonds at temperatures of 90 °C or more but not more than 200 °C, and a polyester liner, and - on the other side not coated or coated with an acrylic pressure sensitive adhesive or with an acrylic thermal release adhesive that debonds at temperatures of 90 °C or more but not more than 200 °C, and a polyester linerDuty: 6.5%
- 3919 90 80 23Film consisting of 1 to 3 laminated layers of poly(ethylene terephthalate) and a copolymer of terephthalic acid, sebacic acid and ethylene glycol, coated on one side with an acrylic abrasion resistant coating and on the other side with an acrylic pressure sensitive adhesive, a water soluble methylcellulose coating and a poly(ethylene terephthalate) protective linerDuty: 6.5%
- 3919 90 80 24Reflecting laminated sheet: - consisting of an epoxy acrylate layer embossed on one side in a regular shaped pattern, - covered on both sides with one or more layers of plastic material and - covered on one side with an adhesive layer and a release sheetDuty: 6.5%
- 3919 90 80 30Reflecting sheet: - of a polycarbonate or acrylic polymer film embossed on one side in a regular shaped pattern - covered on one or both sides with one or more layers of plastic or metallisation, and - whether or not covered on one side with a self-adhesive layer and a release sheetDuty: 6.5%
- 3919 90 80 31Reflecting film, consisting of a layer of polyurethane, with, on one side, security imprints against counterfeiting, alteration or substitution of data or duplication, or an official mark for an intended use, and embedded glass beads and, on the other side, an adhesive layer, covered on one side or on both sides with a release filmDuty: 6.5%
- 3919 90 80 33Transparent poly(ethylene) self-adhesive film, free from impurities or faults, coated on one side with an acrylic pressure sensitive adhesive, with a thickness of 60 μm or more, but not more than 70 μm, and with a width of more than 1 245 mm but not more than 1 255 mmDuty: 6.5%
- 3919 90 80 45Reinforced polyethylene foam tape, coated on both sides with an acrylic micro channelled pressure sensitive adhesive and on one side a liner, with an application thickness of 0,38 mm or more but not more than 1,53 mmDuty: 6.5%
- 3919 90 80 48Polytetrafluoroethylene film, -with a thickness of 50 µm or more, -with a width of 6,30 mm or more but not more than 740 mm, -an elongation at break of not more than 200 %, and -coated on one side with a pressure sensitive silicone adhesive with a thickness of not more than 50 µmDuty: 6.5%
- 3919 90 80 49Reflecting laminated sheet consisting of a film of poly(methyl methacrylate) embossed on one side in a regular shaped pattern, a film of a polymer containing glass microspheres, an adhesive layer and a release sheetDuty: 6.5%
- 3919 90 80 50Self-adhesive reflecting sheet whether or not in segmented pieces, - whether or not containing a watermark, - with or without an application tape coated on one side with an adhesive; the reflective sheet consists of: - a layer of acrylic or vinyl polymer, - a layer of poly(methyl methacrylate) or polycarbonate containing microprisms, - a layer of metallisation, - an adhesive layer, and - a release sheet - whether or not containing an additional layer of polyesterDuty: 6.5%
- 3919 90 80 53Acrylic foam tape: - covered on one side with a heat activatable adhesive or an acrylic pressure sensitive adhesive, - covered on the other side with an acrylic pressure sensitive adhesive, - covered on one or both sides with a release sheet, - with a peel adhesion of more than 25 N/cm (at an angle of 90° as determined by the ASTM D 3330 method)Duty: 6.5%
- 3919 90 80 54Poly(vinyl chloride) film, on one side covered with - a polymer layer - an adhesive layer - a release liner, on one side embossed, containing oblate spheres; whether or not on the other side covered with an adhesive layer and a metallised polymer layerDuty: 6.5%
- 3919 90 80 55Black polyvinyl chloride film: -with a gloss of more than 25 degrees according to ASTM D 2457, -whether or not covered on one side with a protective film of polyethylene terephthalate and on the other side with a micro-structured pressure sensitive acrylic adhesive and a release liner for use in the manufacture of die-cut films for interior and exterior surfaces of carsDuty: 6.5%
- 3919 90 80 56Transparent polyethylene film coated on one side with an aqueous acrylic adhesive, of a thickness of 30 μm to 50 μm, put up in rolls of a width of 52 cm or more but not more than 154 cmDuty: 6.5%
- 3919 90 80 57Self-adhesive polycarbonate film, printed, whether or not arched, with: -a thickness of 0,3 mm or more, but not more than 0,4 mm, -minimum dimensions of 63 mm x 15 mm, -maximum dimensions of 278 mm x 117 mm, -a weight of not more than 5 g per piece, intended for integration into combined instrument panels of passenger carsDuty: 6.5%
- 3919 90 80 58Biaxially-oriented film of poly(methyl methacrylate), with a thickness of 20 μm or more but not more than 90 μm, covered on one side with an adhesive layer and a release sheetDuty: 6.5%
- 3919 90 80 65Self-adhesive film with a thickness of 40 µm or more, but not more than 475 µm, consisting of one or more layers of transparent, metallized or dyed poly(ethylene terephthalate), covered on one side with a scratch resistant coating and on the other side with a pressure sensitive adhesive and a release linerDuty: 6.5%
- 3919 90 80 70Self-adhesive polishing discs of microporous polyurethane, whether or not coated with a padDuty: 6.5%
- 3919 90 80 80Self adhesive reflecting film, consisting of several layers including: - a copolymer of acrylic resin, - polyurethane, - a metalised layer with, on one side, laser imprints against counterfeiting, alteration or substitution of data or duplications, or an official mark for an intended use, - glass microspheres, and - an adhesive layer, with a release liner on one or both sidesDuty: 6.5%
- 3919 90 80 82Reflecting film consisting of: - a polyurethane layer, - a glass microspheres layer, - a metallised aluminium layer, and - an adhesive, covered on one or both sides with a release liner, - whether or not a poly(vinyl chloride) layer, - a layer whether or not incorporating security imprints against counterfeiting, alteration or substitution of data or duplication, or an official mark for an intended useDuty: 6.5%
- 3919 90 80 83Reflector or diffuser sheets, in rolls, -for protection against ultraviolet or infra-red heat radiation, to be affixed to windows or -for equal transmission and distribution of light, intended for LCD modulesDuty: 6.5%
- 3919 90 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 3919.90 are live on border.bot for the United States (6 lines, also used by 1 other country).
- United States6 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 3919.90?
The European Union tariff splits HS 3919.90 (self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls) into 24 national lines: 3919 90 20 00 (self-adhesive circular polishing pads of a kind used for the manufacture of semiconductor wafers), 3919 90 80 10 (for use in certain types of aircraft), 3919 90 80 20 (polyester film: - coated on one side with an acrylic thermal release adhesive that debonds at temperatures of 90 °C or more but not more than 200 °C, and a polyester liner, and - on the other side not coated or coated with an acrylic pressure sensitive adhesive or with an acrylic thermal release adhesive that debonds at temperatures of 90 °C or more but not more than 200 °C, and a polyester liner), 3919 90 80 23 (film consisting of 1 to 3 laminated layers of poly(ethylene terephthalate) and a copolymer of terephthalic acid, sebacic acid and ethylene glycol, coated on one side with an acrylic abrasion resistant coating and on the other side with an acrylic pressure sensitive adhesive, a water soluble methylcellulose coating and a poly(ethylene terephthalate) protective liner) and 20 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.