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39077000
PLASTICS AND ARTICLES THEREOFPolyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms

Poly(lactic acid)

Standard EU duty
6.5%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
33 docs
Y054Y121Y123Y160Y163Y169+27
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty6.5%R1549/06
Preferences
ERGA OMNES 0%AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 0%GSP+ 0%IL 0%JO 0%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
TM861The suspension of the autonomous Common Customs Tariff duties for the agricultural and industrial products, listed in the Annex of Regulation (EU) 2021/2278, does not apply to any mixtures, preparations or products made up of different components containing these products. Article 1 paragraph 2 of Regulation (EU) 2021/2278
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
5

Binding Tariff Information

BTI classification examples

DEgold491/23-1

Polymer mixture of saturated polyesters, mainly PLA

kwas polimlekowy (PLA)GRI 1GRI 6
DEgold643/24-1

Artificial snow flakes - shredded PLA foil

kwas polimlekowy (PLA)GRI 1GRI 6
DEgold703/23-1

PLA polymer mixture in primary form

kwas polimlekowy (PLA)GRI 1GRI 6
LVgold24-BTI57

Polyether polyol F3500EF liquid for polyurethane foam

polioeterpoliol (polimer)GRI 1GRI 6
LVsilver24-BTI65

Polyether polyol F6028 liquid for polyurethane foam

polioeterpoliol (polimer)GRI 1GRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Product characteristics and tariff classification

CN code 390770 covers polylactide (PLA, polylactic acid) in primary forms. PLA is a bioplastic produced from renewable resources, most commonly corn starch or sugarcane. The monomer is lactic acid or lactide (cyclic dimer of lactic acid). PLA is biodegradable under industrial composting conditions, making it a material of growing importance in the circular economy and as a replacement for fossil-based polymers. PLA features good transparency, rigidity and 3D printability. Products come as granules, powder or fibres. PLA is used in packaging, disposable cups, textile fibres, 3D printing, biodegradable medical implants and agricultural applications.

Regulatory requirements and certification

Importing PLA into the EU is subject to REACH. PLA as a polymer is exempt from registration, but lactic acid monomer is subject to REACH. Food-contact PLA must comply with Regulation (EU) No 10/2011 – lactic acid is listed on the authorised substances list. PLA biodegradable under industrial composting may be certified according to EN 13432, required for labelling as compostable. The SUP Directive (EU) 2019/904 also covers bioplastics – single-use PLA products are subject to the same restrictions as fossil polymer products. PLA for medical implants is subject to the Medical Devices Regulation (EU) 2017/745.

Trade and customs procedures

When importing PLA under CN code 390770, customs documentation should include a specification with PLA type (L-PLA, D-PLA, PDLLA), MFI, melting point, raw material origin and commercial form. Duty rates should be verified in the TARIC system. The PLA market is dominated by NatureWorks (USA) and TotalEnergies Corbion (Netherlands/Thailand), with growing competition from Chinese producers. Global PLA production exceeds 500,000 tonnes annually and is growing rapidly. PLA granules are transported as non-hazardous goods.

Frequently asked questions

Is PLA biodegradable?
PLA is biodegradable under industrial composting conditions (temperature above 58 degrees Celsius, humidity above 50 percent) according to EN 13432. PLA does not biodegrade under natural conditions or in home composting within a reasonable time. Compostability certification (e.g. TUV Austria OK Compost) is required for labelling a product as compostable.
Is PLA subject to the SUP Directive?
Yes. The SUP Directive (EU) 2019/904 covers single-use plastic products regardless of biodegradability or renewable resource origin. Single-use cups, plates and cutlery made from PLA are subject to the same restrictions as fossil polymer products. Importing PLA granules (code 390770) itself is not subject to SUP restrictions.
Is PLA more expensive than PET?
PLA is typically more expensive than PET due to smaller production scale and higher raw material costs. PLA price depends on corn starch costs and energy in the fermentation process. Growing production scale and new plants may reduce the price gap in the future. Accurate price comparison requires current market quotations.