Code 3920 99 28 · Subheading 3920 99
Final code reached
This is a complete 8-digit customs code. There is no further code choice to make below it.
This code covers non-cellular plastic plates, sheets, film, foil, tape and strips made from condensation-polymerisation products or rearranged polymerisation products, when they are not reinforced, laminated, backed or similarly combined with other materials. They must be unworked, only surface-treated, or only cut into a square or rectangular shape, and must not be self-adhesive or covered by the named neighbouring codes.
For example
Official tariff text
Plates, sheets, film, foil and strip, of non-cellular condensation polymerization products and rearrangement polymerization products, n.e.s., not reinforced, laminated, supported or similarly combined with other materials, not worked or only surface-worked, or only cut to rectangular, incl. square, shapes (excl. self-adhesive products, floor, wall and ceiling coverings in heading 3918 and polyimide foil and strip, uncoated, or coated or covered solely with plastic)
Classification complete
3920 99 28
The spaces only make the code easier to read. Customs declarations normally use the unspaced form, 39209928.
This is the catch-all under 3920 99: it covers what the sibling codes below do not.
Inside this parent group, this is where the qualifying non-cellular sheets, film, foil, tape and strips of condensation or rearranged polymerisation products go when no sibling code names their material or special use.
Compare the sibling codes at this level before you settle on this one.
Classification decides the rate here: from 0.0% to 6.5%.
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.
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 databaseA 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 databaseImport restrictions are recorded for goods originating in Ukraine, Belarus, Russian Federation and North Korea (Democratic People’s Republic of Korea).
Document or certificate conditions are recorded. Customs may ask for:
What Norwegian customs charges when goods like these are imported into Norway.
39.20.9900
Of other plastics
Contains data from Norwegian Customs (data.toll.no), licensed under CC BY 4.0, adapted for display.
What UK customs charges when goods like these are imported into the UK.
All 5 UK lines under this code
They all have the same duty rates shown here.
These rates apply in Great Britain. Different rules may apply for goods entering Northern Ireland.
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
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.
Worth comparing
Codes that sit close to this one, for when the material itself could be different.
That code specifically names polyimide film and strips; this code does not cover that specifically named class.
That code is for sheets, film, foil, tape and strips of additions-polymerisation products; this code is for condensation or rearranged polymerisation products.
That code excludes condensation and rearranged polymerisation products; this code is for those products when the other stated conditions are met.
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.
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