# European Union tariff line 3919 90 80 82: Reflecting 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 use

> In the European Union tariff, line 3919 90 80 82 covers reflecting 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 use. The general (MFN) duty rate is 6.5%. It falls under HS subheading 3919.90 in heading 39.19 (chapter 39).

Source: https://border.bot/countries/european-union/hs-codes/3919908082
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) / [3919.90](https://border.bot/countries/european-union/hs-codes/391990) / [3919 90 80 82](https://border.bot/countries/european-union/hs-codes/3919908082)

## Key facts

- Tariff line: 3919 90 80 82
- Covers: Reflecting 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 use
- Duty (MFN): 6.5%
- Preferential rates: From 0% (56 programmes or origins)
- Additional duties: None recorded
- Restrictions: None recorded
- 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)
- HS subheading: [3919.90](https://border.bot/hs-codes/391990)

## What this line covers

In the European Union tariff, line 3919 90 80 82 covers reflecting 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 use.

Its legal text is “Reflecting 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 use”, read under “Other”, “Other” and “Other”.

## How it is structured

It falls under HS subheading 3919.90 in heading 39.19 (chapter 39). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff.

- Chapter 39: Plastics and articles thereof
- Heading 39.19: Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls
- Subheading 3919.90: Other
- Within the subheading: Other
- Within the subheading: Other
- Line 3919 90 80 82: Reflecting 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 use

## Duty

The general (MFN) duty rate is 6.5%.

The rate is published on 3919 90 80 00.

Duty-free entry applies to goods that qualify under 5 programmes, and to goods from 50 origins.

A preferential rate of 5.2% applies to goods from Mercosur.

- 0%: EU-Switzerland agreement: re-imported goods (1007)
- 0%: CARIFORUM (1033)
- 0%: Eastern and Southern Africa States (1034)
- 0%: SADC EPA (1035)
- 0%: Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St… (2000)
- 0%: GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005)
- 0%: EEA - European Economic Area (2012)
- 0%: GSP - General arrangements (2020)
- 0%: GSP+ (incentive arrangement for sustainable development and good governance) (2027)
- 0%: OCTs (Overseas Countries and Territories) (2080)
- 0%: Central America (2200)
- 0%: Albania (AL)
- 0%: Bosnia and Herzegovina (BA)
- 0%: Canada (CA)
- 0%: Switzerland (CH)
- 0%: Côte d'Ivoire (CI)
- 0%: Chile (CL)
- 0%: Cameroon (CM)
- 0%: Colombia (CO)
- 0%: Algeria (DZ)
- 0%: Ecuador (EC)
- 0%: Egypt (EG)
- 0%: Fiji (FJ)
- 0%: Faroe Islands (FO)
- 0%: United Kingdom (GB)
- 0%: Georgia (GE)
- 0%: Ghana (GH)
- 0%: Israel (IL)
- 0%: Jordan (JO)
- 0%: Japan (JP)
- 0%: Kenya (KE)
- 0%: South Korea (KR)
- 0%: Lebanon (LB)
- 0%: Morocco (MA)
- 0%: Moldova (MD)
- 0%: Montenegro (ME)
- 0%: North Macedonia (MK)
- 0%: Mexico (MX)
- 0%: New Zealand (NZ)
- 0%: Peru (PE)
- 0%: Papua New Guinea (PG)
- 0%: Palestine (PS)
- 0%: Solomon Islands (SB)
- 0%: Singapore (SG)
- 0%: Syria (SY)
- 0%: Tunisia (TN)
- 0%: Ukraine (UA)
- 0%: United States (US)
- 0%: Vietnam (VN)
- 0%: Samoa (WS)
- 0%: a group of origins (TARIC area XC) (XC)
- 0%: Kosovo (XK)
- 0%: a group of origins (TARIC area XL) (XL)
- 0%: Serbia (XS)
- 0%: South Africa (ZA)
- 5.2%: Mercosur (5500)

## 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 States](https://border.bot/countries/united-states/hs-codes/391990): 6 lines, used by 1 other country
- [The Harmonized System text for 3919.90](https://border.bot/hs-codes/391990)

## Other lines under 3919.90

- [3919 90 20 00](https://border.bot/countries/european-union/hs-codes/3919902000) Self-adhesive circular polishing pads of a kind used for the manufacture of semiconductor wafers
- [3919 90 80 10](https://border.bot/countries/european-union/hs-codes/3919908010) For use in certain types of aircraft
- [3919 90 80 20](https://border.bot/countries/european-union/hs-codes/3919908020) 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](https://border.bot/countries/european-union/hs-codes/3919908023) 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
- [3919 90 80 24](https://border.bot/countries/european-union/hs-codes/3919908024) Reflecting 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 sheet
- [3919 90 80 30](https://border.bot/countries/european-union/hs-codes/3919908030) Reflecting 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 sheet
- [3919 90 80 31](https://border.bot/countries/european-union/hs-codes/3919908031) Reflecting 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 film
- [3919 90 80 33](https://border.bot/countries/european-union/hs-codes/3919908033) Transparent 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 mm
- [3919 90 80 45](https://border.bot/countries/european-union/hs-codes/3919908045) Reinforced 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 mm
- [3919 90 80 48](https://border.bot/countries/european-union/hs-codes/3919908048) Polytetrafluoroethylene 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 µm
- [3919 90 80 49](https://border.bot/countries/european-union/hs-codes/3919908049) Reflecting 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 sheet
- [3919 90 80 50](https://border.bot/countries/european-union/hs-codes/3919908050) Self-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 polyester
- [3919 90 80 53](https://border.bot/countries/european-union/hs-codes/3919908053) Acrylic 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)
- [3919 90 80 54](https://border.bot/countries/european-union/hs-codes/3919908054) Poly(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 layer
- [3919 90 80 55](https://border.bot/countries/european-union/hs-codes/3919908055) Black 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 cars
- [3919 90 80 56](https://border.bot/countries/european-union/hs-codes/3919908056) Transparent 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 cm
- [3919 90 80 57](https://border.bot/countries/european-union/hs-codes/3919908057) Self-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 cars
- [3919 90 80 58](https://border.bot/countries/european-union/hs-codes/3919908058) Biaxially-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 sheet
- [3919 90 80 65](https://border.bot/countries/european-union/hs-codes/3919908065) Self-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 liner
- [3919 90 80 70](https://border.bot/countries/european-union/hs-codes/3919908070) Self-adhesive polishing discs of microporous polyurethane, whether or not coated with a pad
- [3919 90 80 80](https://border.bot/countries/european-union/hs-codes/3919908080) Self 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 sides
- [3919 90 80 83](https://border.bot/countries/european-union/hs-codes/3919908083) Reflector 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 modules
- [3919 90 80 99](https://border.bot/countries/european-union/hs-codes/3919908099) Other

- Previous line: [3919 90 80 80](https://border.bot/countries/european-union/hs-codes/3919908080) Self 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 sides
- Next line: [3919 90 80 83](https://border.bot/countries/european-union/hs-codes/3919908083) Reflector 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 modules

## Frequently asked questions

### What does tariff line 3919 90 80 82 cover in the European Union tariff?

In the European Union tariff, line 3919 90 80 82 covers reflecting 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 use.

### What is the general (MFN) duty on 3919 90 80 82 in the European Union?

The general (MFN) duty rate is 6.5%. The rate is published on 3919 90 80 00.

### Which preferential rates apply to 3919 90 80 82?

Duty-free entry applies to goods that qualify under 5 programmes: EU-Switzerland agreement: re-imported goods, Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member St…, EEA - European Economic Area, a group of origins (TARIC area XC) and a group of origins (TARIC area XL), and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), GSP - General arrangements, GSP+ (incentive arrangement for sustainable development and good governance), OCTs (Overseas Countries and Territories), Central America, Albania, Bosnia and Herzegovina, Canada, Switzerland, Côte d'Ivoire, Chile, Cameroon, Colombia, Algeria, Ecuador, Egypt, Fiji, the Faroe Islands, the United Kingdom, Georgia, Ghana, Israel, Jordan, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, Mexico, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Syria, Tunisia, Ukraine, the United States, Vietnam, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 5.2% applies to goods from Mercosur.

## 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/3919908082.json