Subheading · Chapter 39 · Heading 3920
3920.10: Of polymers of ethylene
Polyethylene film and sheet
3920.10 is the HS subheading for polyethylene film and sheet, under heading 3920 in chapter 39.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3920 10 00 00 Of polymers of ethylene
- Of a thickness not exceeding 0.125 mm
- Of polyethylene having a specific gravity of
- Less than 0.94
- 3920 10 23 00 Polyethylene film, of a thickness of 20 micrometres or more but not exceeding 40 micrometres, for the production of photoresist film used in the manufacture of semiconductors or printed circuits
- 3920 10 24 00 Stretch film, not printed 6%
- 3920 10 24 10 For use in certain types of aircraft 6%
- 3920 10 24 90 Other 6%
- 3920 10 25 00 Other 6%
- 3920 10 25 05 For use in certain types of aircraft 6%
- 3920 10 25 90 Other 6%
- 3920 10 28 00 0.94 or more 6%
- 3920 10 28 10 For use in certain types of aircraft 6%
- 3920 10 28 99 Other 6%
- 3920 10 40 00 Other 6%
- 3920 10 40 10 For use in certain types of aircraft 6%
- 3920 10 40 99 Other 6%
- Of a thickness exceeding 0.125 mm
- 3920 10 81 00 Synthetic paper pulp, in the form of moist sheets made from unconnected finely branched polyethylene fibrils, whether or not blended with cellulose fibres in a quantity not exceeding 15%, containing poly(vinyl alcohol) dissolved in water as the moistening agent Free
- 3920 10 89 00 Other 6%
- 3920 10 89 10 For use in certain types of aircraft 6%
- Other 6%
- 3920 10 89 40 Composite sheet containing an acrylic coating and laminated to a high-density polyethylene layer, of a total thickness of 0.8 mm or more but not exceeding 1.2 mm 6%
- 3920 10 89 90 Other 6%
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 6
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 833
- Documents
- 9018
- Duty suspensionNon preferential duty under end-use Free
- Applies to goods from
- all countries
- Legal act
- S.I. 2020/1430
- 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 13 lines
- 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 8 of 13 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 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 5 of 13 lines
- Duty suspensionAutonomous tariff suspension Free
- Applies to goods from
- all countries
- In force
- until 31 December 2028
- Legal act
- 2020 No. 1435
- Documents
- 9Y12
- Tariff lines
- on 5 of 13 lines
Import requirements 1
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Russia, Ukraine
- Legal act
- 2023 No. 440, S.I. 2022/395
- Documents
- 9011
- 9022
- 9038
- 9009
- 9010
- 9017
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free – 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 AmericaQuota | 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 agreementQuota | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreementQuota | 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 – 2.5% |
| 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 agreementQuota | 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 |
|---|---|---|---|
 Germany | £93.4m | 15.5% | +2.9% |
 Türkiye | £86.8m | 14.4% | +4.5% |
 France | £45.3m | 7.5% | +4.1% |
 Italy | £44.5m | 7.4% | +6.9% |
 Poland | £33.8m | 5.6% | +0.2% |
 Spain | £33m | 5.5% | -9.9% |
 China | £21.5m | 3.6% | +21.2% |
 Belgium | £20.6m | 3.4% | +5.6% |
Same subheading in other tariffs
EUWorld trade in 2024
Trade value (US$) no reported trade < US$5mUS$5m+US$67m+US$328m+> US$870m
Exports: 161
- China: US$3bn
- Germany: US$2bn
- United States: US$2bn
- Canada: US$1bn
- Italy: US$870m
- Poland: US$707m
- France: US$657m
- Spain: US$626m
- Türkiye: US$615m
- Malaysia: US$589m
- Belgium: US$566m
- Netherlands: US$422m
- United Kingdom: US$405m
- Japan: US$387m
- Vietnam: US$375m
- Thailand: US$328m
- Sweden: US$293m
- Saudi Arabia: US$270m
- Finland: US$238m
- South Korea: US$233m
- Czechia: US$211m
- Greece: US$208m
- India: US$192m
- Austria: US$178m
- Denmark: US$175m
- Mexico: US$165m
- Brazil: US$160m
- Portugal: US$147m
- Croatia: US$145m
- Israel: US$142m
- Lithuania: US$129m
- Hungary: US$110m
- Egypt: US$105m
- Switzerland: US$97m
- Ireland: US$88m
- Guatemala: US$85m
- Peru: US$82m
- Taiwan: US$80m
- Indonesia: US$74m
- Slovenia: US$67m
- Slovakia: US$56m
- Romania: US$51m
- Dominican Republic: US$50m
- Colombia: US$50m
- United Arab Emirates: US$48m
- Singapore: US$48m
- Tunisia: US$46m
- Serbia: US$46m
- Russia: US$38m
- Chile: US$36m
- Argentina: US$31m
- Iran: US$29m
- Hong Kong SAR China: US$23m
- New Zealand: US$21m
- Bulgaria: US$21m
- South Africa: US$19m
- Ukraine: US$19m
- Bosnia & Herzegovina: US$19m
- El Salvador: US$18m
- Uruguay: US$17m
Trade value (US$) no reported trade < US$12mUS$12m+US$62m+US$206m+> US$639m
Imports: 221
- United States: US$2bn
- Germany: US$1bn
- France: US$931m
- United Kingdom: US$731m
- Canada: US$715m
- Mexico: US$693m
- Netherlands: US$639m
- Belgium: US$579m
- Spain: US$562m
- Poland: US$545m
- Italy: US$513m
- Japan: US$445m
- China: US$437m
- India: US$419m
- Australia: US$334m
- Vietnam: US$329m
- Switzerland: US$296m
- Czechia: US$278m
- Austria: US$269m
- Hungary: US$233m
- South Korea: US$229m
- Denmark: US$216m
- Indonesia: US$206m
- Türkiye: US$205m
- Sweden: US$197m
- Ireland: US$188m
- Brazil: US$185m
- Malaysia: US$177m
- Thailand: US$157m
- Romania: US$156m
- Russia: US$142m
- Norway: US$142m
- Singapore: US$131m
- Philippines: US$129m
- Chile: US$129m
- Taiwan: US$128m
- Portugal: US$124m
- Morocco: US$121m
- Ukraine: US$112m
- Slovakia: US$110m
- Greece: US$103m
- United Arab Emirates: US$101m
- Finland: US$98m
- Cambodia: US$96m
- Argentina: US$88m
- New Zealand: US$87m
- South Africa: US$74m
- Slovenia: US$74m
- Kazakhstan: US$74m
- Colombia: US$72m
- Lithuania: US$69m
- Dominican Republic: US$66m
- Luxembourg: US$65m
- Saudi Arabia: US$65m
- Serbia: US$63m
- Hong Kong SAR China: US$62m
- Croatia: US$61m
- Israel: US$58m
- Bulgaria: US$57m
- Costa Rica: US$57m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$3bn | 14.1% |
| 2 | Germany | US$2bn | 11.2% |
| 3 |  United States | US$2bn | 8.6% |
| 4 |  Canada | US$1bn | 6.7% |
| 5 | Italy | US$870m | 4.6% |
| 6 | Poland | US$707m | 3.8% |
| 7 | France | US$657m | 3.5% |
| 8 | Spain | US$626m | 3.3% |
| 9 | Türkiye | US$615m | 3.3% |
| 10 |  Malaysia | US$589m | 3.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$2bn | 12.5% |
| 2 | Germany | US$1bn | 6.4% |
| 3 | France | US$931m | 5% |
| 4 | United Kingdom | US$731m | 3.9% |
| 5 | Canada | US$715m | 3.8% |
| 6 |  Mexico | US$693m | 3.7% |
| 7 |  Netherlands | US$639m | 3.4% |
| 8 | Belgium | US$579m | 3.1% |
| 9 | Spain | US$562m | 3% |
| 10 | Poland | US$545m | 2.9% |
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.
- N355145 U.S. CBP
The tariff classification of printed and unprinted film from Columbia
- N355146 U.S. CBP
The tariff classification of printed and unprinted film from Columbia
- N351059 U.S. CBP
The tariff classification of printed polyethylene film from France
- N346793 U.S. CBP
The tariff classification of polyethylene film from Canada
- N324999 U.S. CBP
The tariff classification of dust control kit from China
- N308934 U.S. CBP
The tariff classification of a polyethylene vinyl acetate (PEVA) tablecloth from China
- 600016241 HMRC
Cling film 30m x 30cm Material: polyethylene Thickness: 9 μm Specific gravity: 0.92 g/cm³ Packaging: on rolls in a cardboard box with a cutting edge
- 600016242 HMRC
Cling film 50m x 30cm Material: polyethylene Thickness: 9 μm Specific gravity: 0.92 g/cm³ Packaging: on rolls in a cardboard box with a cutting edge
- 600011832 HMRC
High density polyethylene (HDPE)film coated with silicone Film is between 30 and 125 microns in thickness (silicone between 0,2 and 5 microns, where the coating is less than 5% of the total weight) Packaging - in reels up to 1300mm wide or coils down to 0014mm wide
14 rulings in total for this code
In the UK Global Tariff, subheading 3920.10 covers 13 tariff lines and the duty is between 0% and 6%. 1 of them is duty-free.
The EU Combined Nomenclature divides subheading 3920.10 into 7 tariff lines; the duty is between 0% and 6.5% (average 4.6%). 2 of them are duty-free.
Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free – 6%; 173 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the UK imported polyethylene film and sheet worth £602.8m (up 1% on the year before), at an average of £2.33 per kg; Germany supplied 16%, followed by Türkiye.
World trade in polyethylene film and sheet reached US$19bn in 2024, up 1.6% on 2023.
China was the largest exporter with 14.1% of the total, ahead of Germany.
Questions and answers
What is the HS code for of polymers of ethylene?
Of polymers of ethylene fall under HS subheading 3920.10, part of heading 3920, in section VII of the Harmonized System.
What is the import duty on of polymers of ethylene in the UK?
Under the UK Global Tariff, imports under 3920.10 from countries without a preferential agreement are charged at 0% to 6%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on of polymers of ethylene in the EU?
Under the EU Combined Nomenclature, imports under 3920.10 from countries without a preferential agreement are charged at 0% to 6.5%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most of polymers of ethylene?
China, with US$3bn in 2024 (14.1% of world exports).
Which countries can export polyethylene film and sheet to the UK duty-free?
173 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 Free – 6% applies. Pick a country above to see its rate.
Is there anti-dumping duty on polyethylene film and sheet?
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 polyethylene film and sheet from?
In the 12 months to August 2026, the largest suppliers were Germany (16%), Türkiye (14%) and France (8%), out of total imports of £602.8m.