EU Combined Nomenclature · CN code · HS 3926.20

3926 20 00: Articles of apparel and clothing accessories (including gloves, mittens and mitts)

Plastic apparel and accessories (incl. gloves)

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 22 October 2026

3926 Other articles of plastics and articles of other materials of headings 3901 to 3914:
3926 20 00 Articles of apparel and clothing accessories (including gloves, mittens and mitts)

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 4 additional measures Import requirements: 5

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 suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
Applies to goods from
all countries

Legal act
Regulation 2658/87
Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
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 6

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

Legal act
Regulation 0765/06
Documents
- Y759 Goods other than those described in the Common Military List of the European Union
- Y757 The prohibitions defined in article 1aa.1 of Council Regulation (EC) No 765/2006 do not apply (see exemptions in article 1aa.2a)
- Y758 The prohibitions defined in article 1aa paragraph 1 of Council Regulation (EC) No 765/2006 do not apply (see contractual exemptions in article 1aa paragraph 2b)
Import controlImport/export restriction - Common Military List (CML) goods
Applies to goods from
Russia

Legal act
Regulation 0833/14
Documents
- Y759 Goods other than those described in the Common Military List of the European Union
- Y692 The prohibitions defined in article 4 paragraph 1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 4 paragraph 2)
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 8

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

Export measures	Destination	Legal act	Validity
Export control on restricted goods and technologiesSanctions regime: North Korea	North Korea	Regulation 1509/17	1 September 2017
Export control on restricted goods and technologiesSanctions regime: Syria	Syria	Regulation 0509/12	17 June 2012
Export controlSanctions regime: Zimbabwe	Zimbabwe	Regulation 0384/26	19 February 2026
Export controlSanctions regime: Belarus	Belarus	Regulation 0765/06	20 July 2025
Import/export restriction - Common Military List (CML) goodsSanctions regime: Russia	Russia	Regulation 0833/14	20 July 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

TARIC data as of 23 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 6% reduced rate
Bulgaria 20%
Croatia 5% reduced rate
Cyprus 19%
Czechia 21%
Denmark 25%
Estonia 9% reduced rate
Finland 25.5%
France 20%
Germany 19%
Greece 6% / 13% reduced rate
Hungary 27%
Ireland 23%
Italy 5% reduced rate
Latvia 21%
Lithuania 21%
Luxembourg 17%
Malta 18%
Netherlands 21%
Poland 23%
Portugal 23%
Romania 0% reduced rate
Slovakia 23%
Slovenia 22%
Spain 21%
Sweden 25%

TEDB · 23 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 - General arrangements	Congo - Brazzaville, Cook Islands, Indonesia, Kenya and 6 more Congo - Brazzaville, Cook Islands, Indonesia, Kenya, Micronesia, Nigeria, Niue, Syria, Tajikistan, Vanuatu	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–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–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
Mercosur	Argentina, Brazil, Paraguay, Uruguay	5.2%

EU: imports by month · HS 3926.20

last 12 months€463.8m-4.9% · previous 12 months

Average import price€4.67 per kg

Preferential rate19%

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
China	€338.1m	72.9%	-7.6%
Vietnam	€24.3m	5.2%	-31%
Cambodia	€15.8m	3.4%	+194.6%
Pakistan	€15.6m	3.4%	-11.4%
Tunisia	€11.2m	2.4%	+6.2%
United Kingdom	€10m	2.2%	+3.3%
Bangladesh	€9.5m	2%	+23.8%
Malaysia	€4.3m	0.9%	+47.4%

Same subheading in other tariffs

3926.20 Articles of apparel and clothing accessories (including gloves, mittens and mitts)

UK 6% Third-country duty 1 tariff line

Türkiye 6.5% Third-country duty 2 tariff lines

USA Free – 6.5% General (MFN) 6 tariff lines · average 2.4%

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.

N363384 U.S. CBP 13 August 2026 · 3926.20.90.50

The tariff classification of a men’s faux leather jacket from China
N361710 U.S. CBP 10 June 2026 · 3926.20.90.50

The tariff classification of boot band from China
N356180 U.S. CBP 2 December 2025 · 3926.20.90.50

The tariff classification of a woman’s skirt from Vietnam
N349859 U.S. CBP 24 June 2025 · 3926.20.40.10

The tariff classification and country of origin marking of leaflets and LDPE gloves from China
600013931 HMRC 30 October 2025 – 29 October 2028 · 3926 20 00 00

Product is a pack of 100 (50 pairs) disposable gloves. They are made of 100% high density polyethylene. Packaged in a plastic bag with cardboard header.
600012436 HMRC 20 March 2025 – 19 March 2028 · 3926 20 00 00

Transparent waterproof pants. They are made from 100% PVC, they are edged with elastic at the waist and leg openings to prevent leaks. The pants are hand wash only. Packaged within a bag for retail sale.
600012170 HMRC 7 February 2025 – 6 February 2028 · 3926 20 00 00

Women's Bodysuit. It is used in the entertainment industry to simulate a pregnancy bump. The bump shape is made of soft polyurethane foam with an outer layer of platinum silicone rubber. The platinum silicone rubber bump shape is made in 2-part moulds and bonded to the fabric body-suit during the…
600012002 HMRC 4 February 2025 – 3 February 2028 · 3926 20 00 00

Non-sterile, medical grade BS EN455 (parts 1, 2 & 3) & AQL 1.5 vinyl gloves. They are clear in colour, are also powder free and latex free. The product description provided is for size large, approximately 10cm in width and 24cm in length. They are packaged within a cardboard box, 100 per box and…

39 rulings in total for this code

Legal 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.

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	Articles of apparel and clothing accessories (including gloves, mittens and mitts)	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	Articles of apparel and clothing accessories (including gloves, mittens and mitts)	6.5%	—

CN code 3926 20 00 is a line of the EU Combined Nomenclature under HS subheading 3926.20 (articles of apparel and clothing accessories).

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

148 countries pay no duty in the EU thanks to trade agreements and preference schemes such as GSP-EBA and CARIFORUM, against a standard rate of 6.5%.

Imports of plastic apparel and accessories (incl. gloves) (HS 3926.20) into the EU came to €463.8m between September 2025 and August 2026 (down 5% on the year before); China supplied 73%, followed by Vietnam.

For the same subheading, the UK duty is 6%, the Türkiye duty is 6.5% and the US duty is 0%–6.5%.

EU member states imported goods of subheading 3926.20 worth US$1.1bn in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 6th with US$9.8m.

Questions and answers

What is the EU import duty for CN code 3926 20 00?

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 3926 20 00?

152 countries have a preferential rate on this line, 148 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 3926.20 as a whole, the largest supplier from outside the EU in 2024 was China (US$430.6m), followed by Vietnam.

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Typical products

Everyday names, not part of the legal text.