Code 3920 10 40 · Subheading 3920 10

Final code reached

Non-cellular, non-self-adhesive ethylene-polymer film and sheeting, not polyethylene, up to 0.125 mm thick

This is a complete 8-digit customs code. There is no further code choice to make below it.

This covers non-cellular sheets, films, foil, strips and similar flat products made from ethylene polymers other than polyethylene. They must be unbacked and not reinforced or combined with other materials, and must be unprocessed apart from surface treatment or cutting into square or rectangular pieces; the thickness must be <= 0.125 mm.

For example

Non-cellular ethylene-polymer film, not polyethylene, unbacked, non-self-adhesive and up to 0.125 mm thick
Non-cellular ethylene-polymer strips, not polyethylene, unbacked, non-self-adhesive and up to 0.125 mm thick

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See the official tariff text

Official tariff text

Plates, sheets, film, foil and strip, of non-cellular polymers of ethylene, not reinforced, laminated, supported or similarly combined with other materials, unworked or not further worked than surface-worked or only cut to square or rectangular shapes, of a thickness of <= 0,125 mm (other than self-adhesive, and wall and ceiling coverings of heading 3918)

The path to this code

Every level is settled. Open an earlier step if you need to change a choice.

Step 5 of 5 · Complete

Step 1 · Section VII Plastics and articles thereof; rubber and articles …
Is the product made of plastic, or is it made of rubber?
✓
Step 2 · Chapter 39 Plastics and articles thereof 1 of 2 chapters in section VII
What kind of plastic product is it: an unworked polymer or ion exchanger, plastic waste, a monofilament, rod or profile, a pipe or hose, a floor or wall covering, a flat plastic form, a sanitary item, a transport or packaging item, a household or toilet item, building equipment, or another plastic article?
✓
Step 3 · Heading 3920 Plates, sheets, film, foil and strip, of non-cellul… 20 of 26 headings under chapter 39
What is the plastic material, and if it is vinyl chloride, does it contain plasticisers at least 6 weight% or less than 6 weight%?
✓
Step 4 · Subheading 3920 10 Plates, sheets, film, foil and strip, of non-cellul… 1 of 19 subheadings under heading 3920
Is it a polyethylene product with thickness >= 20 mikrometer but <= 40 mikrometer for making photoresist film for semiconductors or printed circuits; an unprinted polyethylene stretch film with thickness <= 0,125 mm and density < 0,94; a printed polyethylene product with thickness <= 0,125 mm and density < 0,94; a polyethylene product with thickness <= 0,125 mm and density >= 0,94; another ethylene-polymer product with thickness <= 0,125 mm; wet-sheet synthetic paper pulp of finely branched polyethylene fibres with thickness > 0,125 mm; or another ethylene-polymer product with thickness > 0,125 mm?
✓
Step 5 · Full code 3920 10 40 Plates, sheets, film, foil and strip, of non-cellul… 5 of 7 codes under subheading 3920 10

Classification complete

3920 10 40

Non-cellular, non-self-adhesive ethylene-polymer film and sheeting, not polyethylene, up to 0.125 mm thick

The spaces only make the code easier to read. Customs declarations normally use the unspaced form, 39201040.

See how EU customs ruled on similar products

One last check

Compare the sibling codes at this level before you settle on this one.

Classification decides the rate here: from 0.0% to 6.5%.

Trade measures to be aware of

Besides the ordinary duty, the EU records these kinds of measure against this code. They are listed as signals only: whether one applies to your goods can depend on where they come from, who produced them, the exact product and the documents you present. No amounts are worked out here.

Lower duty for goods from some countries

Preferential rates exist for goods originating in Andorra; San Marino; Türkiye; Economic Partnership Agreements; CARIFORUM except Haiti; Comoros (excluding Mayotte), Madagascar, Mauritius, Seychelles and dependencies and Zimbabwe; Botswana, Eswatini, Lesotho, Mozambique and Namibia; Western Sahara; 52 more origins. Whether you can use one depends on the origin rules for the goods and on the documentation you can show.
Check this code in the official EU TARIC database
A limited quantity at a lower rate

A tariff quota is recorded for this code. This does not say whether any of the quota is still available. It covers goods originating in Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua and Panama, Colombia, Ecuador and Peru.
Check this code in the official EU TARIC database
Restrictions and paperwork

Import restrictions are recorded for goods originating in Ukraine, Belarus and Russian Federation.

Document or certificate conditions are recorded. Customs may ask for:
- Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
- Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
- Movement certificate EUR.1
- Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
- Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006)
- Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006
Show all 12 document conditions
- The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)
- The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)
- The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)
- Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014)
- Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014
- Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014
Check this code in the official EU TARIC database

EU tariff measure data version 2026-08-03-tullverket.

Export to Norway

What Norwegian customs charges when goods like these are imported into Norway.

39.20.1000

Of polymers of ethylene

Ordinary duty

Duty free

Goods of EU origin

Duty free You need documentation of EU origin to use this rate.

Norwegian tariff data version 1.5/1.2, last checked Aug. 9, 2026.

Contains data from Norwegian Customs (data.toll.no), licensed under CC BY 4.0, adapted for display.

Export to the United Kingdom

What UK customs charges when goods like these are imported into the UK.

All 2 UK lines under this code

They all have the same duty rates shown here.

Ordinary duty

6.0%

Goods of EU origin

Duty free You need documentation of EU preferential origin to use this rate.

These rates apply in Great Britain. Different rules may apply for goods entering Northern Ireland.

UK tariff data version v4.0.1576, last checked Aug. 9, 2026.

Contains public sector information licensed under the Open Government Licence v3.0.

Source: UK Department for Business and Trade (data.api.trade.gov.uk).

Before you use the code

Check the facts that sit outside the code

The code can be right while what you pay still changes, because of where the goods come from, when they arrive, or extra EU measures.

Classify your own product, free Look up the current rates and rules

The product and its form Check that your product really matches this description, including what it is made of and the form it arrives in.
Country of origin Trade agreements, sanctions and extra measures can change the treatment of the very same code.
Current tariff measures Check today's rate, any restrictions or licences, and the quantity customs asks for, with SKAT or TARIC.

Worth comparing

Codes that sit close to this one, for when the material itself could be different.

Browse chapter 39

Mentioned by the legal text

3918 Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, in rolls with a width of >= 45 cm, consisting of a layer of plastics fixed permanently on a backing of any material other than paper, the face side of which is grained, embossed, coloured, design-printed or otherwise decorated

Often confused with

3920 10 28 Plates, sheets, film, foil and strip, of non-cellular polythene, not reinforced, laminated, supported or similarly combined with other materials, unworked or not further worked than surface-worked or only cut to square or rectangular shapes, of a thickness of <= 0,125 mm and of a specific gravity of >= 0,94, n.e.s. 6.5%
That code covers similar non-cellular products up to 0.125 mm thick made of polyethylene with a density >= 0.94, whereas this code excludes polyethylene.
3920 10 89 Plates, sheets, film, foil, tape, strip, of unexpanded polymers of ethylene, not reinforced and non-cellular "laminated" or supported or similarly combined with other materials, unworked or not further worked than surface-worked or only cut to square or rectangular shapes, with a thickness of > 0,125 mm (other than self-adhesive and floor, wall and ceiling coverings of heading 3918, and synthetic paper pulp in the form of moist sheets made from unconnected finely branched polyethylene fibrils, whether or not blended with cellulose fibres in a quantity >= 15%, containing poly"vinyl alcohol" dissolved in water as the moistening agent) 6.5%
That code covers similar ethylene-polymer products with a thickness > 0.125 mm, whereas this code covers products with a thickness <= 0.125 mm.
3921 19 00 Plates, sheets, film, foil and strip, of cellular plastic, unworked or merely surface-worked or merely cut into squares or rectangles (excl.those of polymers of styrene, vinyl chloride, polyurethanes and regenerated cellulose, self-adhesive products, floor, wall and ceiling coverings of heading 3918 and sterile surgical or dental adhesion barriers of subheading 3006.10.30) 6.5%
That code covers sheets, film, foil, strips and similar products of cellular plastic, whereas this code excludes cellular plastic.

Duty rates shown here are estimates, read from official EU / Danish, Norwegian and UK tariff data for orientation only. Confirm the current rate with SKAT, TARIC, Norwegian Customs or the UK Online Trade Tariff before you file. The rate you pay can also depend on the country of origin. These are base customs duties only: import VAT, excise duties, anti-dumping duties and safeguard or quota measures are not included.

Non-cellular, non-self-adhesive ethylene-polymer film and sheeting, not polyethylene, up to 0.125 mm thick

Non-cellular, non-self-adhesive ethylene-polymer film and sheeting, not polyethylene, up to 0.125 mm thick

One last check

Trade measures to be aware of

Lower duty for goods from some countries

A limited quantity at a lower rate

Restrictions and paperwork

Export to Norway

Export to the United Kingdom

Check the facts that sit outside the code

Mentioned by the legal text

Similar products elsewhere in the tariff

Often confused with

Save codes to your own collection