Subheading · Chapter 39 · Heading 3920
3920.62: Of polycarbonates, alkyd resins, polyallyl esters or other: of poly(ethylene terephthalate)
PET film and sheet
Official description Of poly(ethylene terephthalate)
3920.62 is the HS subheading for PET 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 62 00 00 Of poly(ethylene terephthalate)
- Of a thickness not exceeding 0.35 mm
- 3920 62 12 00 Poly(ethylene terephthalate) film, of a thickness of 72 micrometres or more but not exceeding 79 micrometres, for the manufacture of flexible magnetic disks; poly(ethylene terephthalate) film, of a thickness of 100 micrometres or more but not exceeding 150 micrometres, for the manufacture of photopolymer printing plates
- 3920 62 19 00 Other 6%
- 3920 62 19 05 Poly(ethylene terephthalate) film in rolls: - with a thickness of 0.335 mm or more but not more than 0.365 mm, and - coated with a gold layer with a thickness of 0.03 μm or more but not more than 0.06 μm 6%
- 3920 62 19 08 Poly(ethylene terephthalate) film, not coated with an adhesive, of a thickness of not more than 25 µm, either: - only dyed in the mass, or - dyed in the mass and metallised on one side 6%
- 3920 62 19 28 Non-transparent poly(ethylene terephthalate) film: -each outer layer with a thickness of 7 nm or more but not more than 80 nm, -with a tensile strength of 300 n/cm or more (astm d-882), -with a total thickness of 200 µm or more but not more than 350 µm, and -with a width of 600 mm or more but not more than 1 600 mm - covered on one side with a layer of a fluoropolymer, and on the other side with an adhesive and a layer of polyvinylidene difluoride, or coated on both sides with polyvinylidene difluoride or polyvinyl fluoride based on fluorinated polymer composites 6%
- 3920 62 19 32 Transparent poly(ethylene terephthalate) film: -having thickness of both sides of 7 nm or more but not more than 80 nm, or thickness of both sides of 7 µm or more but not more than 80 µm, whether coated with an acrylic-based organic material or not, -with a surface tension of 36 dyne/cm or more but not more than 39 dyne/cm, or transparent 3 or 4 layers, second layer of pet, and other layers contain fluorine resin, -with a light transmittance of more than 70%, -with a haze value of not more than 1.3%, -with a total thickness of 10 µm or more but not more than 350 µm, -with a width of 800 mm or more but not more than 1 600 mm 6%
- 3920 62 19 38 Poly(ethylene terephthalate) film, of a thickness of not more than 12 µm, coated on one side with a layer of aluminium oxide of a thickness of not more than 35 nm 6%
- 3920 62 19 48 Sheets or rolls of poly(ethylene terephthalate): - coated on both sides with a layer of epoxy acrylic resin, - of a total thickness of 37 μm (± 3 μm) 6%
- 3920 62 19 52 Film of poly(ethylene terephthalate), poly(ethylene naphthalate) or similar polyester, coated on one side with metal and/or metal oxides, containing by weight less than 0.1% of aluminium, of a thickness of not more than 300 µm and having a surface resistivity of not more than 10 000 ohms (per square) (as determined by the astm d 257 method) 6%
- 3920 62 19 60 Poly (ethylene terephtalate) film: - of a thickness of not more than 20 µm, - coated on at least one side with a gas barrier layer consisting of a polymeric matrix in which silica or aluminium oxide has been dispersed and of a thickness of not more than 2µm 6%
- 3920 62 19 70 Poly(ethylene terephthalate) film in rolls with: -a thickness of 35 μm or more, but not more than 75 μm, -a tensile strength of 40 mpa or more in the machine direction (md) and 200 mpa or more in the transverse direction (td), -an elongation at break of 400% or more in md and 30% or more in td, -a heat shrinkage (in water at 90 °c/10s) in md of 0.49% or more, but not more than 0.51%, -a dynamic heat shrinkage (between 55 °c and 70 °c ) in td of not more than 20 percentage points, -a light transmittance of 85% or more, -a haze ratio of not more than 6%, -a surface tension of 38 mn/m or more, -a density of 1.30 g/cm³ or more, but not more than 1.34 g/cm³, -a shelf life declared by the manufacturer of not less than 12 months 6%
- 3920 62 19 79 Reflective film of polyethylene terephthalate, embossed in a pyramidal pattern, with -a thickness of 0.07 mm or more but not more than 0.15 mm -a width of 762 mm or more but not more than 1350 mm 6%
- 3920 62 19 85 Three-layer transparent plastic film consisting of a 15 µm fluorinated polymer (fcc) (eva) layer, a 275 µm polyethylene terephthalate (pet) layer and a 25 µm fluorinated polymer (fcc) layer with: -a total thickness of 300 µm or more, but not more than 330 µm, -a tensile strength of 375 n/cm or more in both the longitudinal and transverse directions (astm d-882), -a low thermal shrinkage of 1% or less at 150 °c for 30 minutes, -a low water vapor permeability of 2.5 g/m²•d or less, and -a high breakdown voltage of 18 kv or more and -a partial discharge voltage of 1500 vdc or more (bg/t 123542.2-2009) to be used as a protective layer on the back of photovoltaic modules 6%
- 3920 62 19 99 Other 6%
- 3920 62 90 00 Of a thickness exceeding 0.35 mm 6%
- 3920 62 90 10 Poly(ethylene terephthalate) film in rolls: - with a thickness of 0.335 mm or more but not more than 0.365 mm, and - coated with a gold layer with a thickness of 0.03 μm or more but not more than 0.06 μm 6%
- 3920 62 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 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 15 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
- Tariff lines
- on 7 of 15 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 12 of 15 lines
- Duty suspensionAutonomous tariff suspension Free
- Applies to goods from
- all countries
- In force
- until 31 December 2026
- Legal act
- 2020 No. 1435
- Documents
- 9Y12
- Tariff lines
- on 1 of 15 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 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 |
|---|---|---|---|
| £43.9m | 19.8% | -16.2% | |
| £28.9m | 13.1% | +28.6% | |
| £20.9m | 9.4% | +29.1% | |
| £15.2m | 6.9% | -5.4% | |
| £12.4m | 5.6% | +27.7% | |
| £10.8m | 4.9% | -17.4% | |
| £10.3m | 4.6% | -14.1% | |
| £10m | 4.5% | +4.7% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$2mUS$2m+US$36m+US$179m+> US$628m
Exports: 125
- China: US$1bn
- South Korea: US$1bn
- Japan: US$1bn
- Germany: US$628m
- United States: US$543m
- India: US$420m
- Taiwan: US$393m
- Oman: US$362m
- Italy: US$272m
- Türkiye: US$268m
- Thailand: US$251m
- Portugal: US$198m
- Mexico: US$179m
- Indonesia: US$154m
- France: US$152m
- Poland: US$147m
- Lithuania: US$116m
- Malaysia: US$107m
- Bahrain: US$89m
- Belgium: US$89m
- Spain: US$86m
- Canada: US$86m
- Netherlands: US$79m
- Hungary: US$69m
- Austria: US$63m
- United Arab Emirates: US$60m
- United Kingdom: US$53m
- Peru: US$45m
- Pakistan: US$42m
- Switzerland: US$38m
- Brazil: US$36m
- Israel: US$33m
- Luxembourg: US$32m
- Singapore: US$30m
- Czechia: US$29m
- Egypt: US$25m
- Nigeria: US$21m
- Vietnam: US$18m
- Sweden: US$18m
- Denmark: US$15m
- Romania: US$12m
- Philippines: US$10m
- Ireland: US$10m
- Bulgaria: US$9m
- Chile: US$9m
- Colombia: US$8m
- Tunisia: US$7m
- Hong Kong SAR China: US$6m
- Iran: US$5m
- Saudi Arabia: US$5m
- Slovenia: US$4m
- Greece: US$4m
- Latvia: US$4m
- Finland: US$4m
- Slovakia: US$4m
- Bangladesh: US$4m
- Croatia: US$3m
- Paraguay: US$3m
- Ecuador: US$3m
- Guatemala: US$3m
Trade value (US$) no reported trade < US$1mUS$1m+US$18m+US$111m+> US$351m
Imports: 209
- China: US$2bn
- United States: US$1bn
- South Korea: US$449m
- Japan: US$444m
- Vietnam: US$423m
- Germany: US$393m
- Italy: US$351m
- France: US$288m
- United Kingdom: US$271m
- Mexico: US$257m
- Canada: US$227m
- Taiwan: US$201m
- Spain: US$200m
- India: US$171m
- Poland: US$159m
- Belgium: US$157m
- Netherlands: US$150m
- Türkiye: US$146m
- Indonesia: US$132m
- Philippines: US$126m
- Malaysia: US$111m
- Switzerland: US$109m
- Australia: US$96m
- Brazil: US$87m
- Thailand: US$83m
- Austria: US$70m
- Russia: US$60m
- Singapore: US$60m
- Hong Kong SAR China: US$51m
- Sweden: US$49m
- South Africa: US$49m
- Czechia: US$47m
- Hungary: US$47m
- Luxembourg: US$45m
- Israel: US$45m
- Peru: US$45m
- Bangladesh: US$44m
- Saudi Arabia: US$44m
- Ireland: US$42m
- United Arab Emirates: US$39m
- Egypt: US$38m
- Argentina: US$37m
- Denmark: US$37m
- Portugal: US$36m
- Ukraine: US$33m
- Finland: US$29m
- Colombia: US$28m
- Chile: US$25m
- Greece: US$24m
- Romania: US$24m
- New Zealand: US$20m
- Serbia: US$18m
- Dominican Republic: US$18m
- Algeria: US$18m
- Belarus: US$17m
- Pakistan: US$16m
- Norway: US$16m
- Morocco: US$16m
- Bulgaria: US$15m
- Lithuania: US$14m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$1bn | 15.4% | |
| 2 | US$1bn | 13.8% | |
| 3 | US$1bn | 12.6% | |
| 4 | US$628m | 6.8% | |
| 5 | US$543m | 5.9% | |
| 6 | US$420m | 4.5% | |
| 7 | US$393m | 4.2% | |
| 8 | US$362m | 3.9% | |
| 9 | US$272m | 2.9% | |
| 10 | US$268m | 2.9% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$2bn | 17.1% | |
| 2 | US$1bn | 12.1% | |
| 3 | US$449m | 4.9% | |
| 4 | US$444m | 4.8% | |
| 5 | US$423m | 4.6% | |
| 6 | US$393m | 4.3% | |
| 7 | US$351m | 3.8% | |
| 8 | US$288m | 3.1% | |
| 9 | US$271m | 2.9% | |
| 10 | US$257m | 2.8% |
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.
- N352250 U.S. CBP
The tariff classification and country of origin for metallized, coated polyethylene terephthalate (PET) film
- N337887 U.S. CBP
The tariff classification of polyvinyl chloride film and poly(ethylene terephthalate) film from China
- N338010 U.S. CBP
The tariff classification of polyethylene terephthalate (PET) films from China
- N331595 U.S. CBP
The tariff classification of metallized polyethylene terephthalate (PET) film from China
- N326371 U.S. CBP
The tariff classification of polyethylene terephthalate film from China
- N294487 U.S. CBP
The tariff classification of PET film from China and Taiwan
- 600013389 HMRC
Goods are used as electromagnetic interference (EMI) shielding Polycarbonate (Polyethylene terephthalate) sheet incorporating a fine woven copper wire mesh acting as an embedded conductive grid. The goods works as a shield to any EMI passively dissipating any electromagnetic threat. Machine cut to…
- 600012462 HMRC
Product is a polyethylene terephthalate (polyester) film with gold metal. It is a miscellaneous manufactured article which is then used, along with others, in the manufacture of blood glucose testing strips. Product is made from a 170-180µm thick polyester film and coated on one side only with a…
- 600012463 HMRC
The Palladium Film is a miscellaneous article, manufactured from polyester film and metal and used, along with others, in the manufacture of blood glucose testing strips. It is comprised of a 170-180 micrometre thick polyester film. The product is presented in 613-630m rolls, coated on one side…
- 600011831 HMRC
polyethylene terephthalate film coated with silicone between 12 and 160 microns in thickness, silicone coating between 0.2 and 5 microns Packaging - in reels or coils down to 14mm wide
- 600011525 HMRC
Foil blanket Designed to retain 90% body heat, it also reflects the heat and sun in summer. The blankets are waterproof and reusable. Ideal for indoor or outdoor use. Metallic silver in colour. For unisex use. Isothermal film in the shape of a rectangle: approximately 140cm x 210cm. Made from the…
- 600010219 HMRC
A pack of 10 emergency blankets. Each aluminium-coated emergency blanket measures approximately 210 x 160 cm and 12microns (0.012mm) in thickness. The blanket is constructed from rectangular film made of polyethylene terephthalate, which is coated with reflective aluminium. One side is silver the…
14 rulings in total for this code
The UK Global Tariff divides subheading 3920.62 into 15 tariff lines; the duty is 6%.
In the EU Combined Nomenclature, subheading 3920.62 covers 3 tariff lines and the duty is between 0% and 6.5%. 1 of them is duty-free.
173 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 PET film and sheet into the UK came to £221.3m between September 2025 and August 2026 (up 3% on the year before); Germany supplied 20%, followed by United States.
In 2024, countries exported PET film and sheet worth US$9bn (+3.5% year on year).
The largest exporter was China (US$1bn), followed by South Korea.
Products classified here
Questions and answers
What is the HS code for of polycarbonates, alkyd resins, polyallyl esters or other: of poly(ethylene terephthalate)?
Of polycarbonates, alkyd resins, polyallyl esters or other: of poly(ethylene terephthalate) fall under HS subheading 3920.62, part of heading 3920, in section VII of the Harmonized System.
What is the import duty on of polycarbonates, alkyd resins, polyallyl esters… in the UK?
Under the UK Global Tariff, imports under 3920.62 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 of polycarbonates, alkyd resins, polyallyl esters… in the EU?
Under the EU Combined Nomenclature, imports under 3920.62 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 polycarbonates, alkyd resins, polyallyl esters…?
China, with US$1bn in 2024 (15.4% of world exports).
Which countries can export PET 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 6% applies. Pick a country above to see its rate.
Is there anti-dumping duty on PET 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 PET film and sheet from?
In the 12 months to August 2026, the largest suppliers were Germany (20%), United States (13%) and Türkiye (9%), out of total imports of £221.3m.