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Code 3921 13 10 · Subheading 3921 13

Final code reached

Unworked or simply surface-treated flexible polyurethane foam sheets, films, strips and similar flat forms

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

This code covers sheets, films, foils, bands and strips of flexible polyurethane foam that are unworked, only surface-treated, or only cut into square or rectangular shapes. Self-adhesive items, certain flooring or wall and ceiling coverings, and sterile surgical or dental adhesion barriers are excluded.

For example

  • An unworked rectangular sheet of flexible polyurethane foam
  • A flexible polyurethane foam strip with only surface treatment
  • A square sheet of flexible polyurethane foam cut only into that shape
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See the official tariff text

Official tariff text

Plates, sheets, film, foil and strip, of flexible cellular polyurethane, unworked or not further worked than surface-worked or merely cut into squares or rectangles (excl. such self-adhesive products, and floor, wall and ceiling coverings of heading 3918 and sterile surgical or dental adhesion barriers of subheading 3006.10.30)

Classification complete

3921 13 10

Unworked or simply surface-treated flexible polyurethane foam sheets, films, strips and similar flat forms

The spaces only make the code easier to read. Customs declarations normally use the unspaced form, 39211310.

One last check

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

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; 50 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
  • Restrictions and paperwork

    Import restrictions are recorded for goods originating in Ukraine; Belarus; Russian Federation; any country.

    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
    • Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006
    • 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)
    Show all 21 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 3)
    • 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)
    • 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)
    • The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)
    • Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014
    • Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014
    • Net mass of the ozone-depleting substance multiplied by the ODP of the ozone-depleting substance(s), also when included in products and equipment
    • Substances, products, equipment, other than those falling within the scope of Regulation (EU) 2024/590
    • Products and equipment containing ozone-depleting substances or whose functioning relies upon those substances, imported/exported as personal effects (Article 5(2) Regulation (EU) 2024/590)
    • Declaration of net mass of ozone-depleting substance(s), when included in products and equipment
    • Licensing system registration identification number as defined in Article 17.3 (a) of Regulation (EU) 2024/590
    • Exemption from prohibition for ozone-depleting substances destined to destruction or reclamation (see articles 12, 13.1(d), 13.1(e) (import) of Regulation (EU) 2024/590), and for products and equipment (see articles 12, 13.1(i) (import) of Regulation (EU) 2024/590)
    • Exemption from prohibition for products and equipment containing halons or whose functioning relies upon halons (see articles 13.1(h) (import) and 14.1(f) (export) of Regulation (EU) 2024/590)
    • Exemption from prohibition for ozone-depleting substances to be used for essential laboratory and analytical uses (articles 8, 13.1(c) (import) and article 14.1(a) (export) of regulation (EU) 2024/590), and for products and equipment (articles 11.1 and 13.1(j) (import) and 14.1(g) (export) of regulation (EU) 2024/590)
    • Import licence "controlled substances" (ozone), issued by the Commission
    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.

  • 39.21.1301

    Containing hydro­fluorocarbons (HFC), per­halogenated fluoro­carbons (PFC) or regulated chloro­fluoro­carbons (CFC)

    Ordinary duty
    Duty free
    Goods of EU origin
    Duty free You need documentation of EU origin to use this rate.
  • 39.21.1309

    Other

    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. 3, 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.

  • 3921 13 10 00

    Flexible

    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. 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.

  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

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.