Key facts
- HS subheading
- 3921.90
- Duty (MFN)
- 6.5%
- National lines
- 16
- 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 3921.90 (other plates, sheets, film, foil and strip, of plastics) into 16 national lines: 3921 90 10 05 (corrugated sheet and plates), 3921 90 10 10 (composite plate of poly(ethylene terephthalate) or of poly(butylene terephthalate), reinforced with glass fibres), 3921 90 10 30 (multilayer film consisting of: - a poly(ethylene terephthalate) film with a thickness of more than 100 µm but not more than 150 µm, - a primer of phenolic material with a thickness of more than 8 µm but not more than 15 µm, - an adhesive layer of a synthetic rubber with a thickness of more than 20 µm but not more than 30 µm, - and a transparent poly(ethylene terephthalate) liner with a thickness of more than 35 µm but not more than 40 µm), 3921 90 10 90 (other) and 12 others. The general (MFN) duty is 6.5% on all 16 lines.
European Union lines under 3921.90
The European Union tariff splits HS 3921.90 (other plates, sheets, film, foil and strip, of plastics) into 16 national lines: 3921 90 10 05 (corrugated sheet and plates), 3921 90 10 10 (composite plate of poly(ethylene terephthalate) or of poly(butylene terephthalate), reinforced with glass fibres), 3921 90 10 30 (multilayer film consisting of: - a poly(ethylene terephthalate) film with a thickness of more than 100 µm but not more than 150 µm, - a primer of phenolic material with a thickness of more than 8 µm but not more than 15 µm, - an adhesive layer of a synthetic rubber with a thickness of more than 20 µm but not more than 30 µm, - and a transparent poly(ethylene terephthalate) liner with a thickness of more than 35 µm but not more than 40 µm), 3921 90 10 90 (other) and 12 others.
The general (MFN) duty is 6.5% on all 16 lines.
- 3921 90 10 05Corrugated sheet and platesDuty: 6.5%
- 3921 90 10 10Composite plate of poly(ethylene terephthalate) or of poly(butylene terephthalate), reinforced with glass fibresDuty: 6.5%
- 3921 90 10 30Multilayer film consisting of: - a poly(ethylene terephthalate) film with a thickness of more than 100 µm but not more than 150 µm, - a primer of phenolic material with a thickness of more than 8 µm but not more than 15 µm, - an adhesive layer of a synthetic rubber with a thickness of more than 20 µm but not more than 30 µm, - and a transparent poly(ethylene terephthalate) liner with a thickness of more than 35 µm but not more than 40 µmDuty: 6.5%
- 3921 90 10 90OtherDuty: 6.5%
- 3921 90 30 00Of phenolic resinsDuty: 6.5%
- 3921 90 41 00High-pressure laminates with a decorative surface on one or both sidesDuty: 6.5%
- 3921 90 43 00OtherDuty: 6.5%
- 3921 90 49 00OtherDuty: 6.5%
- 3921 90 55 25Prepreg sheets or rolls containing polyimide resinDuty: 6.5%
- 3921 90 55 35Glass fibre impregnated with epoxy resin for use in the manufacture of smart cardsDuty: 6.5%
- 3921 90 55 40Three layered fabric sheet, in rolls, - comprising a core layer of 100 % Nylon Taffeta or Nylon/Polyester blended Taffeta, - coated on both sides with polyamide , - of a total thickness not more than 135 μm, - of a total weight not more than 80 g/m2Duty: 6.5%
- 3921 90 55 70Membrane composed of a polyamide layer and a polysulfone layer on a polyethylene terephthalate support layer with: -a total thickness of 0,25 mm or more but not more than 0,40 mm, -a total weight of 109 g/m² or more but not more than 114 g/m²Duty: 6.5%
- 3921 90 55 90OtherDuty: 6.5%
- 3921 90 60 10For use in certain types of aircraftDuty: 6.5%
- 3921 90 60 90OtherDuty: 6.5%
- 3921 90 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 3921.90 are live on border.bot for the United States (12 lines, also used by 1 other country).
- United States12 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 3921.90?
The European Union tariff splits HS 3921.90 (other plates, sheets, film, foil and strip, of plastics) into 16 national lines: 3921 90 10 05 (corrugated sheet and plates), 3921 90 10 10 (composite plate of poly(ethylene terephthalate) or of poly(butylene terephthalate), reinforced with glass fibres), 3921 90 10 30 (multilayer film consisting of: - a poly(ethylene terephthalate) film with a thickness of more than 100 µm but not more than 150 µm, - a primer of phenolic material with a thickness of more than 8 µm but not more than 15 µm, - an adhesive layer of a synthetic rubber with a thickness of more than 20 µm but not more than 30 µm, - and a transparent poly(ethylene terephthalate) liner with a thickness of more than 35 µm but not more than 40 µm), 3921 90 10 90 (other) and 12 others.
What is the duty on HS 3921.90 in the European Union?
The general (MFN) duty is 6.5% on all 16 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.