Key facts
- HS subheading
- 3920.10
- National lines
- 13
- 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 3920.10 (other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials, of polymers of ethylene) into 13 national lines: 3920 10 23 00 (polyethylene film, of a thickness of 20 micrometres or more but not exceeding 40 micrometres, for the production of photoresist film used in the manufacture of semiconductors or printed circuits), 3920 10 24 10 (for use in certain types of aircraft), 3920 10 24 90 (other), 3920 10 25 05 (for use in certain types of aircraft) and 9 others.
European Union lines under 3920.10
The European Union tariff splits HS 3920.10 (other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials, of polymers of ethylene) into 13 national lines: 3920 10 23 00 (polyethylene film, of a thickness of 20 micrometres or more but not exceeding 40 micrometres, for the production of photoresist film used in the manufacture of semiconductors or printed circuits), 3920 10 24 10 (for use in certain types of aircraft), 3920 10 24 90 (other), 3920 10 25 05 (for use in certain types of aircraft) and 9 others.
- 3920 10 23 00Polyethylene film, of a thickness of 20 micrometres or more but not exceeding 40 micrometres, for the production of photoresist film used in the manufacture of semiconductors or printed circuits
- 3920 10 24 10For use in certain types of aircraftDuty: 6.5%
- 3920 10 24 90OtherDuty: 6.5%
- 3920 10 25 05For use in certain types of aircraftDuty: 6.5%
- 3920 10 25 90OtherDuty: 6.5%
- 3920 10 28 10For use in certain types of aircraftDuty: 6.5%
- 3920 10 28 99OtherDuty: 6.5%
- 3920 10 40 10For use in certain types of aircraftDuty: 6.5%
- 3920 10 40 99OtherDuty: 6.5%
- 3920 10 81 00Synthetic paper pulp, in the form of moist sheets made from unconnected finely branched polyethylene fibrils, whether or not blended with cellulose fibres in a quantity not exceeding 15 %, containing poly(vinyl alcohol) dissolved in water as the moistening agentDuty: 0%
- 3920 10 89 10For use in certain types of aircraftDuty: 6.5%
- 3920 10 89 40Composite sheet containing an acrylic coating and laminated to a high-density polyethylene layer, of a total thickness of 0.8 mm or more but not exceeding 1.2 mmDuty: 6.5%
- 3920 10 89 90OtherDuty: 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 3920.10 are live on border.bot for the United States (1 line, also used by 1 other country).
- United States1 line, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 3920.10?
The European Union tariff splits HS 3920.10 (other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials, of polymers of ethylene) into 13 national lines: 3920 10 23 00 (polyethylene film, of a thickness of 20 micrometres or more but not exceeding 40 micrometres, for the production of photoresist film used in the manufacture of semiconductors or printed circuits), 3920 10 24 10 (for use in certain types of aircraft), 3920 10 24 90 (other), 3920 10 25 05 (for use in certain types of aircraft) and 9 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.