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Code 3920 99 52 · Subheading 3920 99

Final code reached

Uncellular poly(vinyl fluoride) films and biaxially oriented poly(vinyl alcohol) films up to 1 mm thick, with at least 97% poly(vinyl alcohol)

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

This code covers uncellular poly(vinyl fluoride) films and biaxially oriented poly(vinyl alcohol) films that are no more than 1 mm thick and contain at least 97% poly(vinyl alcohol). They must be uncoated, unsupported, unreinforced and unlaminated, and must be unworked or only surface-treated or cut into square or rectangular shapes.

For example

  • An uncellular, uncoated poly(vinyl fluoride) film with no support, reinforcement or lamination, unworked and no more than 1 mm thick
  • A biaxially oriented poly(vinyl alcohol) film with no coating, support, reinforcement or lamination, containing at least 97% poly(vinyl alcohol) and no more than 1 mm thick
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See the official tariff text

Official tariff text

Poly(vinyl fluoride) sheet, and biaxially oriented non-cellular poly"vinyl alcohol" film containing by weight >= 97% of poly"vinyl alcohol", uncoated, of a thickness of <= 1 mm, not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, floor, wall and ceiling coverings of heading 3918)

Classification complete

3920 99 52

Uncellular poly(vinyl fluoride) films and biaxially oriented poly(vinyl alcohol) films up to 1 mm thick, with at least 97% poly(vinyl alcohol)

The spaces only make the code easier to read. Customs declarations normally use the unspaced form, 39209952.

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; 39 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, Russian Federation, Iran, Islamic Republic of and North Korea (Democratic People’s Republic of Korea).

    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 15 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
    • Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)
    • Goods other than those described in the footnotes linked to the measure
    • The declared goods are not concerned by Council Regulation (EC) No. 267/2012, Annex II
    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.

  • 39.20.9900

    Of other plastics

    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.

  • 3920 99 52 00

    Poly(vinyl fluoride) sheet; biaxially oriented poly(vinyl alcohol) film, containing by weight 97 % or more of poly(vinyl alcohol), uncoated, of a thickness not exceeding 1 mm

    Ordinary duty
    Duty free
    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. 3, 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
  1. 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.
  2. Country of origin Trade agreements, sanctions and extra measures can change the treatment of the very same code.
  3. 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

Similar products elsewhere in the tariff

Often confused with

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.