European Union tariff line 3921 90 90 00: Other
Last updated
Key facts
- Tariff line
- 3921 90 90 00
- Covers
- Other plates, sheets, film, foil and strip, of plastics
- 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
- HS subheading
- 3921.90
Summary
In the European Union tariff, line 3921 90 90 00 covers other plates, sheets, film, foil and strip, of plastics. The general (MFN) duty rate is 6.5%. It falls under HS subheading 3921.90 in heading 39.21 (chapter 39).
What this line covers
In the European Union tariff, line 3921 90 90 00 covers other plates, sheets, film, foil and strip, of plastics.
Its legal text is “Other”.
How it is structured
It falls under HS subheading 3921.90 in heading 39.21 (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 39.21
- Other plates, sheets, film, foil and strip, of plastics
- Line 3921 90 90 00
- Other
Duty
The general (MFN) duty rate is 6.5%.
The rate is published on 3921 00 00 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.
| Preferential rate | Programme or origin |
|---|---|
| 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.
Other lines under 3921.90
- 3921 90 10 05Corrugated sheet and plates
- 3921 90 10 10Composite plate of poly(ethylene terephthalate) or of poly(butylene terephthalate), reinforced with glass fibres
- 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 µm
- 3921 90 10 90Other
- 3921 90 30 00Of phenolic resins
- 3921 90 41 00High-pressure laminates with a decorative surface on one or both sides
- 3921 90 43 00Other
- 3921 90 49 00Other
- 3921 90 55 25Prepreg sheets or rolls containing polyimide resin
- 3921 90 55 35Glass fibre impregnated with epoxy resin for use in the manufacture of smart cards
- 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/m2
- 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/m²
- 3921 90 55 90Other
- 3921 90 60 10For use in certain types of aircraft
- 3921 90 60 90Other
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
What does tariff line 3921 90 90 00 cover in the European Union tariff?
In the European Union tariff, line 3921 90 90 00 covers other plates, sheets, film, foil and strip, of plastics.
What is the general (MFN) duty on 3921 90 90 00 in the European Union?
The general (MFN) duty rate is 6.5%. The rate is published on 3921 00 00 00.
Which preferential rates apply to 3921 90 90 00?
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.