Subheading · Chapter 39 · Heading 3918
3918.90: Floor coverings of plastics, whether or not self-adhesive: of other plastics
Other plastic floor coverings
Official description Of other plastics
3918.90 is the HS subheading for other plastic floor coverings, under heading 3918 in chapter 39.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3918 90 00 00 Of other plastics 6%m²
- 3918 90 00 10 For use in certain types of aircraft 6%m²
- 3918 90 00 90 Other 6%m²
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
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 833
- Documents
- 9018
- Duty suspensionAutonomous suspension under end-use Free
- Applies to goods from
- all countries
- Legal act
- 2020 No. 1435
- Documents
- N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Tariff lines
- on 1 of 2 lines
- Duty suspensionAirworthiness tariff suspension Free
- Applies to goods from
- all countries
- Legal act
- S.I. 2018/1249
- Documents
- C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate
- 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
- 2020 No. 1431
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Tariff lines
- on 1 of 2 lines
Import requirements 2
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlImport control of fluorinated greenhouse gases
- Applies to goods from
- all countries
- Legal act
- 517/2014
- Documents
- Y054 Goods labelled according to the provisions of Article 12 of Regulation (EU) 2024/573
- Y053
- Y986 Exemption from import prohibition according to Article 11.1 and 11.2 of Regulation (EU) 2024/573
- Y926
- 9066
- Y950
- Y123 Undertaking registered in the F-Gas Portal according to Article 20 of Regulation (EU) 2024/573
- Y124
- Y976
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 6% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code "EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & 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) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | £62.8m | 71.7% | -7.1% |
 United States | £4.2m | 4.8% | +26.1% |
 Türkiye | £2.8m | 3.2% | -21.7% |
 Taiwan | £2.6m | 3% | +25% |
 Germany | £2.5m | 2.9% | -10.4% |
 Netherlands | £1.9m | 2.1% | +53.7% |
 Ireland | £1.7m | 1.9% | -13.6% |
 India | £1.5m | 1.7% | +33% |
Same subheading in other tariffs
EUWorld trade in 2024
Trade value (US$) no reported trade < US$380kUS$380k+US$3m+US$18m+> US$48m
Exports: 135
- China: US$1bn
- Germany: US$84m
- United States: US$82m
- Vietnam: US$48m
- Taiwan: US$45m
- Netherlands: US$33m
- Poland: US$33m
- United Kingdom: US$25m
- Russia: US$21m
- Belgium: US$20m
- Czechia: US$20m
- France: US$19m
- Italy: US$18m
- Canada: US$14m
- Sweden: US$14m
- Israel: US$13m
- Türkiye: US$13m
- Finland: US$12m
- South Korea: US$11m
- India: US$10m
- Spain: US$9m
- Egypt: US$8m
- Thailand: US$8m
- Portugal: US$8m
- Indonesia: US$6m
- Japan: US$6m
- Greece: US$6m
- Ireland: US$5m
- Austria: US$5m
- Slovenia: US$4m
- Denmark: US$4m
- South Africa: US$4m
- Hong Kong SAR China: US$3m
- Romania: US$3m
- Mexico: US$3m
- Malaysia: US$3m
- Slovakia: US$3m
- Luxembourg: US$2m
- Australia: US$2m
- Hungary: US$2m
- United Arab Emirates: US$2m
- Ukraine: US$2m
- Pakistan: US$2m
- Latvia: US$2m
- Saudi Arabia: US$1m
- Botswana: US$1m
- Singapore: US$1m
- Kazakhstan: US$1m
- Oman: US$995k
- Switzerland: US$926k
- Georgia: US$848k
- Norway: US$818k
- Uzbekistan: US$803k
- Brazil: US$694k
- Bulgaria: US$682k
- New Zealand: US$672k
- Croatia: US$621k
- Cambodia: US$605k
- Estonia: US$523k
- Lithuania: US$513k
Trade value (US$) no reported trade < US$2mUS$2m+US$6m+US$24m+> US$69m
Imports: 217
- United States: US$145m
- United Kingdom: US$118m
- Australia: US$96m
- Canada: US$89m
- Germany: US$87m
- Vietnam: US$74m
- France: US$69m
- Thailand: US$66m
- Poland: US$60m
- South Korea: US$51m
- Italy: US$51m
- Netherlands: US$43m
- Spain: US$43m
- Mexico: US$43m
- Japan: US$40m
- United Arab Emirates: US$31m
- Russia: US$31m
- India: US$28m
- Indonesia: US$28m
- Taiwan: US$27m
- Kazakhstan: US$26m
- Saudi Arabia: US$24m
- Switzerland: US$23m
- Philippines: US$22m
- Hong Kong SAR China: US$20m
- Singapore: US$20m
- Belgium: US$19m
- Chile: US$19m
- Sweden: US$19m
- Malaysia: US$18m
- Austria: US$18m
- South Africa: US$16m
- Romania: US$15m
- Ireland: US$15m
- China: US$14m
- Greece: US$14m
- Denmark: US$14m
- Ghana: US$12m
- Czechia: US$12m
- Norway: US$11m
- Portugal: US$11m
- Iraq: US$11m
- Brazil: US$11m
- Israel: US$11m
- Nigeria: US$9m
- Hungary: US$9m
- Libya: US$9m
- Dominican Republic: US$8m
- New Zealand: US$8m
- Cambodia: US$8m
- Ecuador: US$8m
- Venezuela: US$7m
- Peru: US$7m
- Slovakia: US$7m
- Croatia: US$6m
- Lithuania: US$6m
- Kenya: US$6m
- Bulgaria: US$6m
- Kyrgyzstan: US$5m
- Argentina: US$5m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$1bn | 65.9% |
| 2 | Germany | US$84m | 4.4% |
| 3 | United States | US$82m | 4.3% |
| 4 |  Vietnam | US$48m | 2.5% |
| 5 | Taiwan | US$45m | 2.3% |
| 6 | Netherlands | US$33m | 1.7% |
| 7 |  Poland | US$33m | 1.7% |
| 8 | United Kingdom | US$25m | 1.3% |
| 9 |  Russia | US$21m | 1.1% |
| 10 |  Belgium | US$20m | 1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$145m | 7.5% |
| 2 | United Kingdom | US$118m | 6.1% |
| 3 |  Australia | US$96m | 5% |
| 4 |  Canada | US$89m | 4.6% |
| 5 | Germany | US$87m | 4.5% |
| 6 | Vietnam | US$74m | 3.8% |
| 7 |  France | US$69m | 3.6% |
| 8 |  Thailand | US$66m | 3.4% |
| 9 | Poland | US$60m | 3.1% |
| 10 |  South Korea | US$51m | 2.7% |
Binding rulings for similar goods 14
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.
- N359773 U.S. CBP
The tariff classification of polyurethane flooring from Thailand
- H328952 U.S. CBP
Revocation of NY N091575 and NY N213371; Classification of a plastic playmat and a printed playmat from South Korea
- H318409 U.S. CBP
Tariff classification of plastic foam playmat
- N323990 U.S. CBP
The tariff classification and country of origin of melamine stone plastic composite floor
- N305544 U.S. CBP
The tariff classification of interlocking foam tile mat from Vietnam
- H290312 U.S. CBP
Application for Further Review of Protest Number 1803-15-100031; tariff classification of plastic flooring mat
- 600014090 HMRC
Non-encapsulated wood composite decking board, containing natural wood flour (the base material), virgin HDPE (binding agent), colorants, anti-oxidants and lubricants, other polymers (coupling agent). The material exhibits the natural qualities expected of timber. It is a homogeneous material,…
- 600014056 HMRC
Waterproof Wood plastic composite panels, these are used for interior and exterior decorative use. These are packaged in a branded cardboard box. There are 2 x 300cm x 19.2 cm panels per box.
- 600010265 HMRC
Composite decking boards made from wood powder, plastic resin and additional chemicals. The goods are used as outdoor deck flooring. The deck boards come in 3.6m lengths packed in a plastic wrapping.
- 600009314 HMRC
Decking boards designed to be fitted to a balcony frame to provide decked floor covering. These are made from wood shavings, recycled plastic and polyethylene resin.The materials have been blended together then extruded to produce the decking boards
- 600009349 HMRC
Composite Decking Products Used for building materials. Made by being rolled & pressed. Packaged in pallets
14 rulings in total for this code
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
- Other
Update to VAT Z Coverage on Aircraft and Aircraft Parts – 19 May 2026
Trade Tariff news 6334 · Source: trade-tariff.service.gov.uk
The UK Global Tariff divides subheading 3918.90 into 2 tariff lines; the duty is 6%.
Subheading 3918.90 is a single line in the EU Combined Nomenclature, where the duty is 6.5%.
174 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 6%.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of other plastic floor coverings into the UK came to £87.6m between September 2025 and August 2026 (down 10% on the year before); China supplied 72%, followed by United States.
In 2024, countries exported other plastic floor coverings worth US$2bn (+14.9% year on year).
The largest exporter was China (US$1bn), followed by Germany.
Questions and answers
What is the HS code for floor coverings of plastics, whether or not self-adhesive: of other plastics?
Floor coverings of plastics, whether or not self-adhesive: of other plastics fall under HS subheading 3918.90, part of heading 3918, in section VII of the Harmonized System.
What is the import duty on floor coverings of plastics in the UK?
Under the UK Global Tariff, imports under 3918.90 from countries without a preferential agreement are charged at 6%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on floor coverings of plastics in the EU?
Under the EU Combined Nomenclature, imports under 3918.90 from countries without a preferential agreement are charged at 6.5%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most floor coverings of plastics?
China, with US$1bn in 2024 (65.9% of world exports).
Which countries can export other plastic floor coverings to the UK duty-free?
174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 6% applies. Pick a country above to see its rate.
Is there anti-dumping duty on other plastic floor coverings?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import other plastic floor coverings from?
In the 12 months to August 2026, the largest suppliers were China (72%), United States (5%) and Türkiye (3%), out of total imports of £87.6m.