EU Combined Nomenclature · CN code · HS 3904.69

3904 69 20: Other fluoropolymers: Polymers of vinyl chloride or of other halogenated olefins: fluoropolymers, other, fluoroelastomers FKM

Other fluoropolymers

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

3904 Polymers of vinyl chloride or of other halogenated olefins, in primary forms:
Fluoropolymers:
3904 69 Other:
3904 69 20 Fluoroelastomers FKM

Country of origin Valid on

What you pay

Importing into EU

Customs duty 6.5% standard rate depends on the country of origin

Additional duties and charges 3 additional measures Import requirements: 6

VAT standard rate of the member state of import, 17% to 27%

Duty calculatorCalculate duty and taxes →

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 4

Duty suspensionAirworthiness tariff suspension Free
Applies to goods from
all countries

Legal act
Regulation 1517/18
Documents
- C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate
Duty on low-value parcelsLow-value consignment customs duty 3 EUR

Applies to goods from
all countries

In force
until 31 October 2026

Legal act
Regulation 0382/26
Duty on low-value parcelsLow-value consignment customs duty 3 EUR
Applies to goods from
all countries

In force
from 1 November 2026

Legal act
Regulation 0382/26
Documents
- C127 Merchant product identifier
- C128 Non-standardised manufacturer product identifier
- C129 Standardised manufacturer product identifier
- Y081 No standardised manufacturer product identifier for the declared product exists
Handling feeUnion handling fee 2 EUR
Applies to goods from
all countries

In force
from 1 November 2026

Legal act
Regulation 2108/26
Documents
- Y126 Goods sold in distance sales

Import requirements 7

Import controlImport control on restricted goods and technologies
Applies to goods from
North Korea

Legal act
Regulation 1509/17
Documents
- Y920 Goods other than those described in the footnotes linked to the measure
Import controlImport control of fluorinated greenhouse gases
Applies to goods from
all countries

Legal act
Regulation 0573/24
Documents
- Y160 Goods other than those falling under the applicable provisions of Regulation (EU) 2024/573
- Y169 Products and equipment, including parts (excluding military and repair exemption) listed in Annex IV containing F-gases or relies upon F-gases not subject to prohibition as imposed by Article 11.1. (Reg 2024/573).
- Y123 Undertaking registered in the F-Gas Portal according to Article 20 of Regulation (EU) 2024/573
- Y054 Goods labelled according to the provisions of Article 12 of Regulation (EU) 2024/573
- Y163 Net mass of fluorinated greenhouse gases charged in products and equipment
- Y121 Tonnes of CO₂ equivalent of bulk gases and of gases contained in products or equipment, and parts thereof
Import control
Applies to goods from
Iran

Legal act
Regulation 0267/12
Documents
- Y750 The declared goods are not concerned by Council Regulation (EC) No. 267/2012, Annex II
Import controlImport control - Waste
Applies to goods from
all countries

Legal act
Regulation 1157/24
Documents
- C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
- C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
- Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
- C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
Import control
Applies to goods from
Belarus, Ukraine

Legal act
Regulation 0765/06, Regulation 0692/14
Documents
- Y727 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)
- Y728 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)
- L152 Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006
- Y870 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)
- Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
- N954 Movement certificate EUR.1
Import control
Applies to goods from
Russia

In force
until 31 December 2027

Legal act
Regulation 0833/14
Documents
- L142 Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014
- Y874 The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)
- L143 Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014
- Y859 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 control
Applies to goods from
Ukraine

Legal act
Regulation 0263/22
Documents
- Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
- N954 Movement certificate EUR.1
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Export measures 10

Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.

Export measures	Destination	Legal act	Validity
Restriction on exportSanctions regime: Iran	Iran	Regulation 0267/12	30 September 2025
Export controlSanctions regime: Russia	Russia	Regulation 0833/14	27 September 2024
Export control on restricted goods and technologiesSanctions regime: North Korea	North Korea	Regulation 1509/17	1 September 2017
Export controlSanctions regime: Belarus	Belarus	Regulation 0765/06	25 February 2025
Export controlSanctions regime: Iran	Iran	Regulation 0267/12	30 September 2025
Export controlSanctions regime: Russia	Russia	Regulation 0833/14	24 June 2023
Export controlSanctions regime: Belarus	Belarus	Regulation 0765/06	25 February 2025
Export authorization (Dual use)	All third countries	Regulation 2003/25	15 November 2025
Export control - Waste	All third countries	Regulation 1157/24	21 May 2026
Export control of fluorinated greenhouse gases	All third countries	Regulation 0573/24	12 March 2025

TARIC data as of 25 October 2026

Import VAT in the EU member states

The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.

Austria 0% reduced rate
Belgium 21%
Bulgaria 20%
Croatia 25%
Cyprus 19%
Czechia 21%
Denmark 25%
Estonia 9% reduced rate
Finland 25.5%
France 20%
Germany 19%
Greece 24%
Hungary 27%
Ireland 23%
Italy 22%
Latvia 21%
Lithuania 21%
Luxembourg 17%
Malta 18%
Netherlands 21%
Poland 23%
Portugal 23%
Romania 21%
Slovakia 23%
Slovenia 22%
Spain 21%
Sweden 25%

TEDB · 25 October 2026

Preferential rates by country

Agreement or scheme	Countries	Rate
standard rate (no agreement)	—	6.5%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)	Afghanistan, Angola, Bangladesh, Benin and 42 more Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia	Free
CARIFORUM	Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago	Free
OCTs (Overseas Countries and Territories)	Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 more Antarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna	Free
GSP+ (incentive arrangement for sustainable development and good governance)	Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 more Bolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan	Free
Central America	Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama	Free
SADC EPA	Botswana, Eswatini, Namibia	Free
EEA - European Economic Area	Iceland, Liechtenstein, Norway	Free
Eastern and Southern Africa States	Mauritius, Seychelles, Zimbabwe	Free
EU–Andorra customs union	Andorra	Free
EU–Albania agreement	Albania	Free
EU–Bosnia & Herzegovina agreement	Bosnia & Herzegovina	Free
EU–Canada agreement	Canada	Free
EU–Switzerland agreement	Switzerland	Free
EU–Côte d’Ivoire agreement	Côte d’Ivoire	Free
EU–Chile agreement	Chile	Free
EU–Cameroon agreement	Cameroon	Free
EU–Colombia agreement	Colombia	Free
EU–Algeria agreement	Algeria	Free
EU–Ecuador agreement	Ecuador	Free
EU–Egypt agreement	Egypt	Free
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.	Western Sahara	Free
EU–Fiji agreement	Fiji	Free
EU–Faroe Islands agreement	Faroe Islands	Free
EU–United Kingdom agreement	United Kingdom	Free
EU–Georgia agreement	Georgia	Free
EU–Ghana agreement	Ghana	Free
EU–Israel agreement	Israel	Free
EU–Jordan agreement	Jordan	Free
EU–Japan agreement	Japan	Free
EU–Kenya agreement	Kenya	Free
EU–South Korea agreement	South Korea	Free
EU–Lebanon agreement	Lebanon	Free
EU–Morocco agreement	Morocco	Free
EU–Moldova agreement	Moldova	Free
EU–Montenegro agreement	Montenegro	Free
EU–North Macedonia agreement	North Macedonia	Free
EU–Mexico agreement	Mexico	Free
EU–New Zealand agreement	New Zealand	Free
EU–Peru agreement	Peru	Free
EU–Papua New Guinea agreement	Papua New Guinea	Free
EU–Palestinian Territories agreement	Palestinian Territories	Free
EU–Serbia agreement	Serbia	Free
EU–Singapore agreement	Singapore	Free
EU–San Marino customs union	San Marino	Free
EU–Syria agreement	Syria	Free
EU–Tunisia agreement	Tunisia	Free
EU–Türkiye customs union	Türkiye	Free
EU–Ukraine agreement	Ukraine	Free
EU–United States agreement	United States	Free
EU–Vietnam agreement	Vietnam	Free
EU–Samoa agreement	Samoa	Free
EU–Kosovo agreement	Kosovo	Free
EU–South Africa agreement	South Africa	Free
GSP - General arrangements	Congo - Brazzaville, Cook Islands, Indonesia, Micronesia and 4 more Congo - Brazzaville, Cook Islands, Indonesia, Micronesia, Nigeria, Niue, Tajikistan, Vanuatu	3%
Mercosur	Argentina, Brazil, Paraguay, Uruguay	5.2%

EU: imports by month · HS 3904.69

last 12 months€323.6m-21.9% · previous 12 months

Average import price€18.08 per kg

Preferential rate29%

Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

Country	Value	Share	Change
United States	€92.3m	28.5%	-32.9%
China	€86.6m	26.8%	-4.6%
Japan	€69.9m	21.6%	-39.6%
India	€37.5m	11.6%	+3.8%
United Kingdom	€26.3m	8.1%	+17%
Switzerland	€5.5m	1.7%	+16.5%
Brazil	€2.5m	0.8%	+74.6%
Singapore	€1.6m	0.5%	-46.6%

Same subheading in other tariffs

3904.69 Polymers of vinyl chloride or of other halogenated olefins: fluoropolymers, other

UK Free – 6% Third-country duty 10 tariff lines · average 5.4%

Türkiye Free – 6.5% Third-country duty 3 tariff lines · average 4.3%

USA Free – 6.5% General (MFN) 2 tariff lines · average 3.3%

Canada Free Third-country duty 1 tariff line

Mexico Free Third-country duty 1 tariff line

Brazil Free Third-country duty 2 tariff lines

Argentina Free Third-country duty 4 tariff lines

Peru Free Third-country duty 1 tariff line

New Zealand Free Third-country duty 1 tariff line

Japan 2.8% – 5.6% Third-country duty 2 tariff lines · average 4.2%

Taiwan 2.5% Third-country duty 1 tariff line

GCC 5% Third-country duty 1 tariff line

Switzerland Free Third-country duty 1 tariff line

Norway Free Third-country duty 1 tariff line

North Macedonia 3% Third-country duty 3 tariff lines

Nigeria 5% Third-country duty 1 tariff line

EU lines: 3904.69

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

N284703 U.S. CBP 21 April 2017 · 3904.69.50.00

The tariff classification and status under the United States-Korea Free Trade Agreement of a compounded ethylene tetrafluoroethylene fluoropolymer from Korea

Legal notes

Subheading notes

1. Within any one heading of this chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions:

(a) where there is a subheading named ‘Other’ in the same series:
1. (1) the designation in a subheading of a polymer by the prefix ‘poly’ (for example, polyethylene and polyamide-6,6) means that the constituent monomer unit or monomer units of the named polymer taken together must contribute 95 % or more by weight of the total polymer content;
2. (2) the copolymers named in subheadings 390130, 390140, 390320, 390330 and 390430 are to be classified in those subheadings, provided that the comonomer units of the named copolymers contribute 95 % or more by weight of the total polymer content;
3. (3) chemically modified polymers are to be classified in the subheading named ‘Other’, provided that the chemically modified polymers are not more specifically covered by another subheading;
4. (4) polymers not meeting (1), (2) or (3) above, are to be classified in the subheading, among the remaining subheadings in the series, covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series of subheadings under consideration are to be compared;
(b) where there is no subheading named ‘Other’ in the same series:
1. (1) polymers are to be classified in the subheading covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series under consideration are to be compared;
2. (2) chemically modified polymers are to be classified in the subheading appropriate to the unmodified polymer.

Polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same proportions.

2. For the purposes of subheading 392043, the term ‘plasticisers’ includes secondary plasticisers.

Chapter notes: Chapter 39 →

CN Explanatory Notes

The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.

3904 · Polymers of vinyl chloride or of other halogenated olefins, in primary forms

A vinyl polymer is a polymer of which the monomer shows the formula:

where the C–X-bond is neither a carbon-carbon nor a carbon-hydrogen bond.

General notes to the chapter

PLASTICS AND ARTICLES THEREOF

General

The HS Explanatory Note to Chapter 39, General, ‘Combinations of plastics and materials other than textiles’, point (d), applies, mutatis mutandis, to combinations of carbon fibres and plastics.

Note 4

Calculation of mass ratios of monomer units in copolymers:

The mass ratios of the respective monomer units in copolymer chains are calculated based on the molecular structure of the copolymer (not the starting materials), taking into account the formation reaction of the polymer. When applicable, the atom linking two adjacent monomer units is attributed to the monomer unit from which the atom originates.

The following examples illustrate the calculation of the monomer unit content in copolymers:

In poly(ethylene terephthalate), which is a polyester comprised of terephthalic acid and ethylene glycol moieties, both alcoholic oxygens are attributed to the glycol monomer unit. Hence, ethylene glycol is calculated as C2H4O2, and terephthalate is calculated as C8H4O2.

In polyamide-6,6, which is a polyamide comprised of hexamethylenediamine and adipic acid, both nitrogen atoms are attributed to the diamine monomer unit. Hence, hexamethylenediamine is calculated as C6H14N2 and adipic acid is calculated as C6H8O2.

Note 6

The term ‘solutions’, used both in this note and in note 4 to Chapter 32, does not apply to colloidal solutions.

For the definition of the term ‘primary forms’, see note 6 to this chapter and the HS General Explanatory Note to this chapter, ‘Primary Forms’.

Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union

This line in earlier years

The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.

Year	Description	Third-country duty	Supplementary unit
2026	Fluoroelastomers FKM	6.5%	—
2025	unchanged	6.5%	—
2024	unchanged	6.5%	—
2023	unchanged	6.5%	—
2022	unchanged	6.5%	—
2021	unchanged	6.5%	—
2020	unchanged	6.5%	—
2019	Fluoroelastomers FKM	6.5%	—

In the EU Combined Nomenclature, 3904 69 20 is one of 3 lines under subheading 3904.69, polymers of vinyl chloride or of other halogenated olefins.

The third-country duty is 6.5%, and quantities are declared in —.

Goods from 152 countries can enter the EU at a preferential rate instead of the standard 6.5%; 140 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.

In the 12 months to August 2026, the EU imported other fluoropolymers (HS 3904.69) worth €323.6m (down 22% on the year before), at an average of €18.08 per kg; United States supplied 29%, followed by China.

For the same subheading, the UK duty is 0%–6%, the Türkiye duty is 0%–6.5%, the US duty is 0%–6.5%, the Canada duty is free, the Mexico duty is free, the Brazil duty is free, the Argentina duty is free, the Peru duty is free, the New Zealand duty is free, the Japan duty is 2.8%–5.6%, the Taiwan duty is 2.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 3% and the Nigeria duty is 5%.

EU member states imported goods of subheading 3904.69 worth US$958m in 2024; the largest supplier from outside the EU was the United States, and the United Kingdom ranked 5th with US$21m.

Questions and answers

What is the EU import duty for CN code 3904 69 20?

The third-country duty in the EU Combined Nomenclature is 6.5%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Which countries get a lower rate on 3904 69 20?

152 countries have a preferential rate on this line, 140 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.

Where does the EU import these goods from?

For subheading 3904.69 as a whole, the largest supplier from outside the EU in 2024 was the United States (US$161m), followed by Japan.

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