EU Combined Nomenclature · CN code · HS 3920.99

3920 99 53

3920 99 53: Other plastic film and sheet (other plastics): Ion-exchange membranes of fluorinated plastic material, for use in chlor-alkali electrolytic cells

Other plastic film and sheet (other plastics)

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

  1. 3920 Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials:
  2. Of other plastics:
  3. 3920 99 Of other plastics:
  4. Of addition polymerisation products:
  5. 3920 99 53 Ion-exchange membranes of fluorinated plastic material, for use in chlor-alkali electrolytic cells

What you pay

Importing into EU

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 4 additional measures Import requirements: 3
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 5

  • 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
  • End-use reliefNon preferential duty under end-use Free
    Applies to goods from
    all countries
    Legal act
    Regulation 1549/06
  • 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 4

  • 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 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 3

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

Export measuresDestinationLegal actValidity
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

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 schemeCountriesRate
standard rate (no agreement)—Free
Central AmericaQuota Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
EU–Colombia agreementQuota Colombia Free
EU–Ecuador agreementQuota Ecuador Free
EU–Peru agreementQuota Peru Free

Footnotes

EU: imports by month · HS 3920.99

last 12 months€683.2m+1.5% · previous 12 months
Average import price€10.22 per kg
Preferential rate34%
Jan 2024: €62.8mFeb 2024: €62.1mMar 2024: €57.5mApr 2024: €63.7mMay 2024: €71mJun 2024: €65.5mJul 2024: €69.2mAug 2024: €54.3mSept 2024: €60.4mOct 2024: €59.8mNov 2024: €51.5mDec 2024: €49.4mJan 2025: €52.5mFeb 2025: €58mMar 2025: €66.3mApr 2025: €59.9mMay 2025: €54.1mJun 2025: €60.9mJul 2025: €55.6mAug 2025: €44.6mSept 2025: €58.4mOct 2025: €54.8mNov 2025: €48.4mDec 2025: €46.4mJan 2026: €59mFeb 2026: €54.1mMar 2026: €56.1mApr 2026: €62.4mMay 2026: €64.7mJun 2026: €71.3mJul 2026: €57mAug 2026: €50.5m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
United States €271.9m 39.8% -4.5%
United Kingdom €161.6m 23.7% +12.6%
China €90m 13.2% -1.9%
Japan €63m 9.2% +9.4%
Türkiye €22.7m 3.3% +11%
Israel €18m 2.6% -11.3%
South Korea €10.4m 1.5% +1.6%
Switzerland €10m 1.5% -5.3%

Same subheading in other tariffs

3920.99 Other plates, sheets, film, foil and strip, of plastics: of other plastics, of other plastics

EU lines: 3920.99

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.

  • N362756 U.S. CBP 14 July 2026 · 3920.99.20.00

    The tariff classification of polyurethane film tape & laminated textile tape from Czech Republic

  • N356246 U.S. CBP 2 December 2025 · 3920.99.50.00

    The tariff classification of polyether ether ketone pellets, plates, rods and filament from Germany

  • H305295 U.S. CBP 24 February 2020 · 3920.99.20.00

    Application for Further Review of Protest Number 1703-19-100629; tariff classification of rubber and plastic tourniquets

  • H289681 U.S. CBP 30 November 2018 · 3920.99.20.00

    Protest and Application for Further Review No. 1101-17-100277; Tariff classification of non-latex tourniquet bands

  • 600015609 HMRC 23 June 2026 – 22 June 2029 · 3920 99 59 90

    Perfluorosulfonic acid (PFSA) polymer cation exchange membrane in roll form thickness is approximately 127 microns use: a proton exchange membrane in electrochemical applications such in fuel cells systems and electrolysers

6 rulings in total for this code

Legal notes

Notes
Subheading notes

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.

3920 · Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials

See note 10 to this chapter.

This heading does not include strip of an apparent width not exceeding 5 mm (Chapter 54).

This heading includes ‘stone paper’ consisting of rock powder (approx. 80 % by weight of calcium carbonate) and plastic (approx. 20 % by weight of plastic resin) where the plastic gives the product its essential character because of its flexibility as the rock powder acts only as a filler material. Stone paper is a paper-like material that can be processed like paper (i.e. through printing, cutting, folding and affixing) as it has a density range similar to paper made from cellulose. It is suitable for instance for stationery, bags, packaging, adhesives, grease proof paper, wrappers and containers.

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.

YearDescriptionThird-country dutySupplementary unit
2026 Ion-exchange membranes of fluorinated plastic material, for use in chlor-alkali electrolytic cells Free —
2025 unchanged Free —
2024 unchanged Free —
2023 unchanged Free —
2022 unchanged Free —
2021 unchanged Free —
2020 unchanged Free —
2019 Ion-exchange membranes of fluorinated plastic material, for use in chlor-alkali electrolytic cells Free —

CN code 3920 99 53 is a line of the EU Combined Nomenclature under HS subheading 3920.99 (other plates, sheets, film, foil and strip, of plastics).

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

9 countries pay no duty in the EU thanks to trade agreements and preference schemes such as Central America and the EU–Colombia agreement, against a standard rate of Free.

Imports of other plastic film and sheet (other plastics) (HS 3920.99) into the EU came to €683.2m between September 2025 and August 2026 (up 2% on the year before); United States supplied 40%, followed by United Kingdom.

For the same subheading, the UK duty is 0%–6%, the Türkiye duty is 0%–6.5%, the US duty is 4.2%–6%, the Canada duty is free, the Mexico duty is 7%, the Brazil duty is 0%–14.4%, the Argentina duty is 0%–16%, the Peru duty is free, the New Zealand duty is 0%–5%, the Japan duty is 3.7%, the Taiwan duty is 1%–5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 6% and the Nigeria duty is 10%.

EU member states imported goods of subheading 3920.99 worth US$2bn in 2024; the largest supplier from outside the EU was the United States, and the United Kingdom ranked 2nd with US$155m.

Questions and answers

What is the EU import duty for CN code 3920 99 53?

The third-country duty in the EU Combined Nomenclature is free; 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 3920 99 53?

9 countries have a preferential rate on this line, 9 of them at 0%, under Central America, the EU–Colombia agreement and the EU–Ecuador agreement 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 3920.99 as a whole, the largest supplier from outside the EU in 2024 was the United States (US$318m), followed by the United Kingdom.

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