Key facts
- HS subheading
- 3920.99
- 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 3920.99 (other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials, of other plastics: Of other plastics) into 13 national lines: 3920 99 21 00 (polyimide foil and strip, uncoated, or coated or covered solely with plastic), 3920 99 28 40 (polymer film containing the following monomers: - poly (tetramethylene ether glycol), - bis (4-isocyanotocyclohexyl) methane, - 1,4-butanediol or 1,3-butanediol, - with a thickness of 0,25 mm or more but not more than 5,0 mm, - embossed with a regular pattern on one surface, - and covered with a release sheet), 3920 99 28 50 (thermoplastic polyurethane film (TPU) based on an aliphatic polycaprolactone (PCL), transparently backed on one side with a removable protective film (PET film), with a light transmission of more than 93% (according to DIN EN ISO 13468-1), with a thickness of 25μm or more but not more than 500μm), 3920 99 28 65 (matt, thermoplastic polyurethane foil in rolls with: - a width of 1640 mm (± 10 mm), - a gloss of 3,3 degrees or more but not more than 3,8 (as determined by the method ASTM D2457), - a surface roughness of 1,9 Ra or more but not more than 2,8 Ra (as determined by the method ISO 4287), - a thickness of more than 365 µm but not more than 760 µm, - a hardness of 90 (± 4) (as determined by the method: Shore A (ASTM D2240)), - an elongation to break of 470 % (as determined by the method: EN ISO 527)) and 9 others.
European Union lines under 3920.99
The European Union tariff splits HS 3920.99 (other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials, of other plastics: Of other plastics) into 13 national lines: 3920 99 21 00 (polyimide foil and strip, uncoated, or coated or covered solely with plastic), 3920 99 28 40 (polymer film containing the following monomers: - poly (tetramethylene ether glycol), - bis (4-isocyanotocyclohexyl) methane, - 1,4-butanediol or 1,3-butanediol, - with a thickness of 0,25 mm or more but not more than 5,0 mm, - embossed with a regular pattern on one surface, - and covered with a release sheet), 3920 99 28 50 (thermoplastic polyurethane film (TPU) based on an aliphatic polycaprolactone (PCL), transparently backed on one side with a removable protective film (PET film), with a light transmission of more than 93% (according to DIN EN ISO 13468-1), with a thickness of 25μm or more but not more than 500μm), 3920 99 28 65 (matt, thermoplastic polyurethane foil in rolls with: - a width of 1640 mm (± 10 mm), - a gloss of 3,3 degrees or more but not more than 3,8 (as determined by the method ASTM D2457), - a surface roughness of 1,9 Ra or more but not more than 2,8 Ra (as determined by the method ISO 4287), - a thickness of more than 365 µm but not more than 760 µm, - a hardness of 90 (± 4) (as determined by the method: Shore A (ASTM D2240)), - an elongation to break of 470 % (as determined by the method: EN ISO 527)) and 9 others.
- 3920 99 21 00Polyimide foil and strip, uncoated, or coated or covered solely with plasticDuty: 0%
- 3920 99 28 40Polymer film containing the following monomers: - poly (tetramethylene ether glycol), - bis (4-isocyanotocyclohexyl) methane, - 1,4-butanediol or 1,3-butanediol, - with a thickness of 0,25 mm or more but not more than 5,0 mm, - embossed with a regular pattern on one surface, - and covered with a release sheetDuty: 6.5%
- 3920 99 28 50Thermoplastic polyurethane film (TPU) based on an aliphatic polycaprolactone (PCL), transparently backed on one side with a removable protective film (PET film), with a light transmission of more than 93% (according to DIN EN ISO 13468-1), with a thickness of 25μm or more but not more than 500μmDuty: 6.5%
- 3920 99 28 65Matt, thermoplastic polyurethane foil in rolls with: - a width of 1640 mm (± 10 mm), - a gloss of 3,3 degrees or more but not more than 3,8 (as determined by the method ASTM D2457), - a surface roughness of 1,9 Ra or more but not more than 2,8 Ra (as determined by the method ISO 4287), - a thickness of more than 365 µm but not more than 760 µm, - a hardness of 90 (± 4) (as determined by the method: Shore A (ASTM D2240)), - an elongation to break of 470 % (as determined by the method: EN ISO 527)Duty: 6.5%
- 3920 99 28 70Sheets on rolls, consisting of epoxy resin, with conducting properties, containing: - microspheres with a coating of metal, whether or not alloyed with gold, - an adhesive layer, - with a protective layer of silicone or poly(ethylene terephthalate) on one side, - with a protective layer of poly(ethylene terephthalate) on the other side, and - with a width of 5 cm or more but not more than 100 cm - with a length of not more than 2 000 mDuty: 6.5%
- 3920 99 28 90OtherDuty: 6.5%
- 3920 99 52 00Poly(vinyl fluoride) sheet; biaxially oriented poly(vinyl alcohol) film, containing by weight 97 % or more of poly(vinyl alcohol), uncoated, of a thickness not exceeding 1 mmDuty: 0%
- 3920 99 53 00Ion-exchange membranes of fluorinated plastic material, for use in chlor-alkali electrolytic cells
- 3920 99 59 10For use in certain types of aircraftDuty: 6.5%
- 3920 99 59 25Poly(1-chlorotrifluoroethylene) filmDuty: 6.5%
- 3920 99 59 65Film of a vinyl alcohol copolymer, soluble in cold water, of a thickness of 34 µm or more but not more than 90 µm, a tensile strength at break of 20 MPa or more but not more than 55 MPa and an elongation at break of 250 % or more but not more than 900 %Duty: 6.5%
- 3920 99 59 90OtherDuty: 6.5%
- 3920 99 90 00OtherDuty: 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 3920.99 are live on border.bot for the United States (3 lines, also used by 1 other country).
- United States3 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 3920.99?
The European Union tariff splits HS 3920.99 (other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials, of other plastics: Of other plastics) into 13 national lines: 3920 99 21 00 (polyimide foil and strip, uncoated, or coated or covered solely with plastic), 3920 99 28 40 (polymer film containing the following monomers: - poly (tetramethylene ether glycol), - bis (4-isocyanotocyclohexyl) methane, - 1,4-butanediol or 1,3-butanediol, - with a thickness of 0,25 mm or more but not more than 5,0 mm, - embossed with a regular pattern on one surface, - and covered with a release sheet), 3920 99 28 50 (thermoplastic polyurethane film (TPU) based on an aliphatic polycaprolactone (PCL), transparently backed on one side with a removable protective film (PET film), with a light transmission of more than 93% (according to DIN EN ISO 13468-1), with a thickness of 25μm or more but not more than 500μm), 3920 99 28 65 (matt, thermoplastic polyurethane foil in rolls with: - a width of 1640 mm (± 10 mm), - a gloss of 3,3 degrees or more but not more than 3,8 (as determined by the method ASTM D2457), - a surface roughness of 1,9 Ra or more but not more than 2,8 Ra (as determined by the method ISO 4287), - a thickness of more than 365 µm but not more than 760 µm, - a hardness of 90 (± 4) (as determined by the method: Shore A (ASTM D2240)), - an elongation to break of 470 % (as determined by the method: EN ISO 527)) 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.