Subheading · Chapter 39 · Heading 3920

3920.43: Containing by weight not less than 6 % of plasticisers

Flexible PVC film (6%+ plasticiser)

3920.43 is the HS subheading for flexible PVC film (6%+ plasticiser), under heading 3920 in chapter 39.

Importing into Country of origin

What you pay

Importing into UK

Customs duty 6% standard rate · across 6 national lines depends on the country of origin

Additional duties and charges 5 additional measures Import requirements: 1

VAT 20.00 % import VAT

Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →

3920 43 00 00 Containing by weight not less than 6% of plasticisers
3920 43 10 00 Of a thickness not exceeding 1 mm 6%
3920 43 10 10 For use in certain types of aircraft 6%
Other 6%
3920 43 10 92 Sheeting of poly(vinyl chloride), stabilised against ultraviolet rays, without any holes, even microscopic, of a thickness of 60 µm or more but not more than 80 µm, containing 30 or more but not more than 40 parts of plasticizer to 100 parts of poly(vinyl chloride) 6%
3920 43 10 95 Reflecting laminated sheet, consisting of a film of poly(vinyl chloride) and a film of an other plastic totally embossed in a regular pyramidal pattern, covered on one side with a release sheet 6%
3920 43 10 99 Other 6%
3920 43 90 00 Of a thickness exceeding 1 mm 6%
3920 43 90 10 For use in certain types of aircraft 6%
3920 43 90 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 5

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 2 of 6 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 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 3 of 6 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 4 of 6 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)	—	6%
DCTS Comprehensive	Afghanistan, Angola, Bangladesh, Benin and 38 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, 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")	Austria, Belgium, Bulgaria, Croatia and 23 more Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden	Free
DCTS Enhanced	Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more Algeria, 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 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)	Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more Anguilla, 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
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
DCTS Standard	Indonesia	2.5%

UK: imports by month

last 12 months£87.8m+2.4% · previous 12 months

Average import price£3.76 per kg

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
Germany	£41.2m	46.9%	+10%
France	£16m	18.2%	+15.7%
China	£5.5m	6.2%	-12.1%
Italy	£5.2m	5.9%	-4.8%
Spain	£4.5m	5.2%	-29.6%
Taiwan	£3.4m	3.9%	+25.5%
Sweden	£1.9m	2.1%	-20.5%
Czechia	£1.7m	1.9%	+36.3%

Same subheading in other tariffs

EU 6.5% Third-country duty 2 tariff lines

Türkiye 6.5% Third-country duty 2 tariff lines

USA 3.1% – 4.2% General (MFN) 2 tariff lines · average 3.7%

World trade in 2024

3920.43 · US$2.9bn

Trade value (US$) no reported trade < US$697.7kUS$697.7k+US$9.1m+US$59.6m+> US$145.9m

Exports: 120

China: US$965.2m
Germany: US$401m
United States: US$205.3m
South Korea: US$145.9m
Netherlands: US$141.9m
Italy: US$133.1m
Türkiye: US$113m
France: US$110m
Taiwan: US$84.7m
Spain: US$65.8m
Japan: US$61.7m
United Kingdom: US$59.6m
Canada: US$51.5m
Poland: US$44.7m
Vietnam: US$37.7m
Switzerland: US$31.8m
Sweden: US$25.7m
Brazil: US$22.7m
Thailand: US$20.5m
Belgium: US$20.5m
Colombia: US$20m
Uruguay: US$19.2m
Russia: US$16.5m
Hungary: US$15.1m
Malaysia: US$13.1m
Czechia: US$12.2m
Mexico: US$12.1m
India: US$9.9m
Israel: US$9.1m
Portugal: US$8.3m
Romania: US$5.4m
Morocco: US$4.3m
Argentina: US$3.9m
United Arab Emirates: US$3.6m
Singapore: US$3.5m
Slovakia: US$3.4m
Luxembourg: US$2.9m
Indonesia: US$2.8m
Greece: US$2.6m
Hong Kong SAR China: US$2.2m
Peru: US$2.2m
Austria: US$2.2m
Lithuania: US$1.5m
Ireland: US$1.5m
El Salvador: US$1.3m
Egypt: US$1.2m
Estonia: US$998k
Saudi Arabia: US$993.9k
Iran: US$990.3k
Ukraine: US$968.4k
Denmark: US$949k
Slovenia: US$860.1k
Guatemala: US$790.5k
Nigeria: US$786.7k
Serbia: US$785.7k
South Africa: US$703.9k
Armenia: US$697.7k
Kenya: US$679.7k
Bulgaria: US$679.2k
Croatia: US$584.8k

Top exporters

Rank	Country	Value	Share
1	China	US$965.2m	32.8%
2	Germany	US$401m	13.6%
3	United States	US$205.3m	7%
4	South Korea	US$145.9m	5%
5	Netherlands	US$141.9m	4.8%
6	Italy	US$133.1m	4.5%
7	Türkiye	US$113m	3.8%
8	France	US$110m	3.7%
9	Taiwan	US$84.7m	2.9%
10	Spain	US$65.8m	2.2%

Top importers

Rank	Country	Value	Share
1	United States	US$296.6m	10.1%
2	Vietnam	US$189.6m	6.5%
3	Russia	US$172.7m	5.9%
4	Türkiye	US$165.2m	5.6%
5	Mexico	US$137.9m	4.7%
6	Poland	US$118.8m	4%
7	France	US$118.5m	4%
8	Germany	US$118m	4%
9	United Kingdom	US$109.3m	3.7%
10	Italy	US$106.1m	3.6%

Binding rulings for similar goods 4

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.

N332349 U.S. CBP 26 April 2023 · 3920.43.50.00

The tariff classification of non-adhesive tape made of polyvinyl chloride from Japan
N329765 U.S. CBP 12 December 2022 · 3920.43.50.00

The tariff classification of transparent polyvinyl chloride film from China
N323764 U.S. CBP 28 January 2022 · 3920.43.50.00

The tariff classification of polyvinyl chloride (PVC) strip from China
N301692 U.S. CBP 26 November 2018 · 3920.43.50.00

The tariff classification of polyvinyl chloride (PVC) film from China

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.

Tariff change 22 June 2026 · Applies from: 12 July 2026

Regulation (EU) 2026/1395 of the European Parliament and of the Council of 17 June 2026 on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012

CELEX 32026R1395 · Source: eur-lex.europa.eu
Other 19 May 2026

Update to VAT Z Coverage on Aircraft and Aircraft Parts – 19 May 2026

Trade Tariff news 6334 · Source: trade-tariff.service.gov.uk

Rule changes →

In the UK Global Tariff, subheading 3920.43 covers 6 tariff lines and the duty is 6%.

The EU Combined Nomenclature divides subheading 3920.43 into 2 tariff lines; the duty is 6.5%.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard 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 flexible PVC film (6%+ plasticiser) worth £87.8m (up 2% on the year before), at an average of £3.76 per kg; Germany supplied 47%, followed by France.

World trade in flexible PVC film (6%+ plasticiser) reached US$2.9bn in 2024, up 5.5% on 2023.

China was the largest exporter with 32.8% of the total, ahead of Germany.

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.

Products classified here

Questions and answers

What is the HS code for containing by weight not less than 6 % of plasticisers?

Containing by weight not less than 6 % of plasticisers fall under HS subheading 3920.43, part of heading 3920, in section VII of the Harmonized System.

What is the import duty on containing by weight not less than 6 % of… in the UK?

Under the UK Global Tariff, imports under 3920.43 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 containing by weight not less than 6 % of… in the EU?

Under the EU Combined Nomenclature, imports under 3920.43 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 containing by weight not less than 6 % of…?

China, with US$965.2m in 2024 (32.8% of world exports).

Which countries can export flexible PVC film (6%+ plasticiser) 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 6% applies. Pick a country above to see its rate.

Is there anti-dumping duty on flexible PVC film (6%+ plasticiser)?

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 flexible PVC film (6%+ plasticiser) from?

In the 12 months to August 2026, the largest suppliers were Germany (47%), France (18%) and China (6%), out of total imports of £87.8m.