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39
Tariff Chapter 39
PLASTICS AND ARTICLES THEREOF
What does Chapter 39 of the Customs Tariff cover?
Chapter 39 of the EU Customs Tariff is one of the most extensive and economically significant chapters, covering plastics in primary forms and articles of plastics. The first part of the chapter covers polymers in primary forms: polyethylene (PE), polypropylene (PP), polystyrene (PS), polyvinyl chloride (PVC), polytetrafluoroethylene (PTFE), polyacrylates, polyesters (PET, PBT), polyamides (nylon), polyurethanes, silicones, epoxy resins, alkyd resins, phenolic resins, amino resins and many others. The second part of the chapter covers semi-manufactured products and finished articles of plastics: plates, sheets, film, strip, rods, profiles, tubes, pipes, sheaths, floor coverings, wall coverings, baths, wash-basins, tanks, containers, stoppers, caps, bottles, articles for the conveyance or packing of goods, builders' ware, tableware and kitchenware, and other articles of plastics. Plastics constitute one of the largest segments of international trade. The European Union is both a major producer and importer of plastics. The import of plastics is subject to REACH regulations, and plastic articles intended for food contact must comply with the requirements of Regulation (EC) No 1935/2004.
Duty rates in Chapter 39
Customs duty rates in Chapter 39 range from 0% to 6.5%. Polymers in primary forms (granules, powders) are subject to rates from 0% to 6.5%, with many common plastics (PE, PP, PVC) carrying rates from 3% to 6.5%. Plastic films and sheets carry rates from 3% to 6.5%. Finished articles of plastics are generally subject to a rate of 6.5%. Tubes and pipes carry rates from 3% to 6.5%. Upon import into Poland, the standard VAT rate of 23% applies. Imports of plastics from many countries benefit from tariff preferences under GSP and bilateral agreements.
Goods classification in Chapter 39 — key considerations
When classifying plastics, it is essential to determine the type of polymer, its form (primary, semi-manufactured, finished article) and its intended use. Plastics in primary forms (granules, powders, liquids) are classified under headings 3901-3914. Semi-manufactured products and finished articles are classified under headings 3916-3926. Articles of plastics meeting the criteria of specific chapters (e.g. packaging, furniture, toys) may fall under other chapters. Mixtures of polymers are classified according to the polymer predominating by weight.
Frequently asked questions
What goods are classified in Chapter 39 of the Customs Tariff?
Chapter 39 covers plastics in primary forms (PE, PP, PVC, PET granules and others), films, sheets, tubes, containers, packaging and other articles of plastics. It is one of the most important chapters of the Customs Tariff in terms of trade volume.
What are the duty rates in Chapter 39?
Customs duty rates on plastics range from 0% to 6.5%. Polymer granules carry rates from 0% to 6.5%, and finished articles of plastics are generally subject to a rate of 6.5%. Upon import into Poland, the standard VAT rate of 23% applies.
How to find the correct CN code in Chapter 39?
The key is to establish the type of base polymer (PE, PP, PVC, PET etc.) and the form of the goods (granules, film, tube, finished article). A material analysis certificate from the manufacturer is the fundamental classification document. Multi-material articles are classified according to the predominant material.
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