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European Union tariff, chapter 39: Plastics and articles thereof

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Key facts

National lines
564
Subheadings
131
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 has 564 national lines in HS chapter 39 (plastics and articles thereof), under 131 subheadings in 26 headings.

Subheadings with European Union lines

The European Union tariff has 564 national lines in HS chapter 39 (plastics and articles thereof), under 131 subheadings in 26 headings.

Subheadings 101 to 131 of 131, page 2 of 2.

39.20 Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials

  • 3920.92Of other plastics: Of polyamides1 line
  • 3920.93Of other plastics: Of amino-resins1 line
  • 3920.94Of other plastics: Of phenolic resins1 line
  • 3920.99Of other plastics: Of other plastics13 lines

39.21 Other plates, sheets, film, foil and strip, of plastics

  • 3921.11Cellular: Of polymers of styrene2 lines
  • 3921.12Cellular: Of polymers of vinyl chloride2 lines
  • 3921.13Cellular: Of polyurethanes2 lines
  • 3921.14Cellular: Of regenerated cellulose2 lines
  • 3921.19Cellular: Of other plastics9 lines
  • 3921.90Other16 lines

39.22 Baths, shower-baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics

  • 3922.10Baths, shower-baths, sinks and wash-basins1 line
  • 3922.20Lavatory seats and covers1 line
  • 3922.90Other1 line

39.23 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics

  • 3923.10Boxes, cases, crates and similar articles3 lines
  • 3923.21Sacks and bags (including cones): Of polymers of ethylene1 line
  • 3923.29Sacks and bags (including cones): Of other plastics2 lines
  • 3923.30Carboys, bottles, flasks and similar articles2 lines
  • 3923.40Spools, cops, bobbins and similar supports2 lines
  • 3923.50Stoppers, lids, caps and other closures2 lines
  • 3923.90Other1 line

39.24 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics

39.25 Builders' ware of plastics, not elsewhere specified or included

  • 3925.10Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 litres1 line
  • 3925.20Doors, windows and their frames and thresholds for doors1 line
  • 3925.30Shutters, blinds (including Venetian blinds) and similar articles and parts thereof1 line
  • 3925.90Other3 lines

39.26 Other articles of plastics and articles of other materials of headings 3901 to 3914

  • 3926.10Office or school supplies1 line
  • 3926.20Articles of apparel and clothing accessories (including gloves, mittens and mitts)1 line
  • 3926.30Fittings for furniture, coachwork or the like3 lines
  • 3926.40Statuettes and other ornamental articles1 line
  • 3926.90Other16 lines

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.

Everything about importing into European Union

In other countries

National tariff lines under chapter 39 are live on border.bot for the United States (319 lines, also used by 1 other country).

The Harmonized System text for chapter 39

Frequently asked questions

How many national tariff lines does the European Union tariff have in HS chapter 39?

The European Union tariff has 564 national lines in HS chapter 39 (plastics and articles thereof), under 131 subheadings in 26 headings.

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.

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