Key facts
- HS subheading
- 3920.43
- Duty (MFN)
- 6.5%
- National lines
- 6
- 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 3920.43 (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 vinyl chloride: Containing by weight not less than 6 % of plasticisers) into 6 national lines: 3920 43 10 10 (for use in certain types of aircraft), 3920 43 10 92 (sheeting of poly(vinyl chloride), stabilized against ultraviolet rays, without any holes, even microscopic, of a thickness of 60 µm or more but not more than 80 µm, containing 30 or more but not more than 40 parts of plasticizer to 100 parts of poly(vinyl chloride)), 3920 43 10 95 (reflecting laminated sheet, consisting of a film of poly(vinyl chloride) and a film of an other plastic totally embossed in a regular pyramidal pattern, covered on one side with a release sheet), 3920 43 10 99 (other) and 2 others. The general (MFN) duty is 6.5% on all 6 lines.
European Union lines under 3920.43
The European Union tariff splits HS 3920.43 (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 vinyl chloride: Containing by weight not less than 6 % of plasticisers) into 6 national lines: 3920 43 10 10 (for use in certain types of aircraft), 3920 43 10 92 (sheeting of poly(vinyl chloride), stabilized against ultraviolet rays, without any holes, even microscopic, of a thickness of 60 µm or more but not more than 80 µm, containing 30 or more but not more than 40 parts of plasticizer to 100 parts of poly(vinyl chloride)), 3920 43 10 95 (reflecting laminated sheet, consisting of a film of poly(vinyl chloride) and a film of an other plastic totally embossed in a regular pyramidal pattern, covered on one side with a release sheet), 3920 43 10 99 (other) and 2 others.
The general (MFN) duty is 6.5% on all 6 lines.
- 3920 43 10 10For use in certain types of aircraftDuty: 6.5%
- 3920 43 10 92Sheeting of poly(vinyl chloride), stabilized against ultraviolet rays, without any holes, even microscopic, of a thickness of 60 µm or more but not more than 80 µm, containing 30 or more but not more than 40 parts of plasticizer to 100 parts of poly(vinyl chloride)Duty: 6.5%
- 3920 43 10 95Reflecting laminated sheet, consisting of a film of poly(vinyl chloride) and a film of an other plastic totally embossed in a regular pyramidal pattern, covered on one side with a release sheetDuty: 6.5%
- 3920 43 10 99OtherDuty: 6.5%
- 3920 43 90 10For use in certain types of aircraftDuty: 6.5%
- 3920 43 90 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 3920.43 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 3920.43?
The European Union tariff splits HS 3920.43 (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 vinyl chloride: Containing by weight not less than 6 % of plasticisers) into 6 national lines: 3920 43 10 10 (for use in certain types of aircraft), 3920 43 10 92 (sheeting of poly(vinyl chloride), stabilized against ultraviolet rays, without any holes, even microscopic, of a thickness of 60 µm or more but not more than 80 µm, containing 30 or more but not more than 40 parts of plasticizer to 100 parts of poly(vinyl chloride)), 3920 43 10 95 (reflecting laminated sheet, consisting of a film of poly(vinyl chloride) and a film of an other plastic totally embossed in a regular pyramidal pattern, covered on one side with a release sheet), 3920 43 10 99 (other) and 2 others.
What is the duty on HS 3920.43 in the European Union?
The general (MFN) duty is 6.5% on all 6 lines.
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.