Subheading · Chapter 39 · Heading 3920

3920.62

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

Customs duty 6% · specific or compound duty standard rate · across 15 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 →
  1. 3920 62 00 00 Of poly(ethylene terephthalate)
  2. Of a thickness not exceeding 0.35 mm
  3. 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
  4. 3920 62 19 00 Other 6%
  5. 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%
  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%
  7. 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%
  8. 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%
  9. 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%
  10. 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%
  11. 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%
  12. 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%
  13. 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%
  14. 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%
  15. 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%
  16. 3920 62 19 99 Other 6%
  17. 3920 62 90 00 Of a thickness exceeding 0.35 mm 6%
  18. 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%
  19. 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 schemeCountriesRate
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
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

last 12 months£221.3m+2.5% · previous 12 months
Average import price£2.91 per kg
Jan 2024: £17.2mFeb 2024: £15.1mMar 2024: £18.1mApr 2024: £21.3mMay 2024: £19mJun 2024: £22.5mJul 2024: £16.7mAug 2024: £19.9mSept 2024: £17mOct 2024: £21mNov 2024: £18.6mDec 2024: £14.4mJan 2025: £16.1mFeb 2025: £19.5mMar 2025: £19.1mApr 2025: £17.5mMay 2025: £19.8mJun 2025: £17.4mJul 2025: £18.7mAug 2025: £16.8mSept 2025: £17.3mOct 2025: £21mNov 2025: £20.7mDec 2025: £13mJan 2026: £16.5mFeb 2026: £16.8mMar 2026: £17.4mApr 2026: £16.9mMay 2026: £21.2mJun 2026: £21.7mJul 2026: £21.7mAug 2026: £17.2m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Germany £43.9m 19.8% -16.2%
United States £28.9m 13.1% +28.6%
Türkiye £20.9m 9.4% +29.1%
Spain £15.2m 6.9% -5.4%
India £12.4m 5.6% +27.7%
Italy £10.8m 4.9% -17.4%
China £10.3m 4.6% -14.1%
Netherlands £10m 4.5% +4.7%

Same subheading in other tariffs

World trade in 2024

3920.62 · US$9bn

Trade value (US$) no reported trade < US$2mUS$2m+US$36m+US$179m+> US$628m

Exports: 125
  1. China: US$1bn
  2. South Korea: US$1bn
  3. Japan: US$1bn
  4. Germany: US$628m
  5. United States: US$543m
  6. India: US$420m
  7. Taiwan: US$393m
  8. Oman: US$362m
  9. Italy: US$272m
  10. Türkiye: US$268m
  11. Thailand: US$251m
  12. Portugal: US$198m
  13. Mexico: US$179m
  14. Indonesia: US$154m
  15. France: US$152m
  16. Poland: US$147m
  17. Lithuania: US$116m
  18. Malaysia: US$107m
  19. Bahrain: US$89m
  20. Belgium: US$89m
  21. Spain: US$86m
  22. Canada: US$86m
  23. Netherlands: US$79m
  24. Hungary: US$69m
  25. Austria: US$63m
  26. United Arab Emirates: US$60m
  27. United Kingdom: US$53m
  28. Peru: US$45m
  29. Pakistan: US$42m
  30. Switzerland: US$38m
  31. Brazil: US$36m
  32. Israel: US$33m
  33. Luxembourg: US$32m
  34. Singapore: US$30m
  35. Czechia: US$29m
  36. Egypt: US$25m
  37. Nigeria: US$21m
  38. Vietnam: US$18m
  39. Sweden: US$18m
  40. Denmark: US$15m
  41. Romania: US$12m
  42. Philippines: US$10m
  43. Ireland: US$10m
  44. Bulgaria: US$9m
  45. Chile: US$9m
  46. Colombia: US$8m
  47. Tunisia: US$7m
  48. Hong Kong SAR China: US$6m
  49. Iran: US$5m
  50. Saudi Arabia: US$5m
  51. Slovenia: US$4m
  52. Greece: US$4m
  53. Latvia: US$4m
  54. Finland: US$4m
  55. Slovakia: US$4m
  56. Bangladesh: US$4m
  57. Croatia: US$3m
  58. Paraguay: US$3m
  59. Ecuador: US$3m
  60. Guatemala: US$3m

Top exporters

RankCountryValueShare
1 China US$1bn 15.4%
2 South Korea US$1bn 13.8%
3 Japan US$1bn 12.6%
4 Germany US$628m 6.8%
5 United States US$543m 5.9%
6 India US$420m 4.5%
7 Taiwan US$393m 4.2%
8 Oman US$362m 3.9%
9 Italy US$272m 2.9%
10 Türkiye US$268m 2.9%

Top importers

RankCountryValueShare
1 China US$2bn 17.1%
2 United States US$1bn 12.1%
3 South Korea US$449m 4.9%
4 Japan US$444m 4.8%
5 Vietnam US$423m 4.6%
6 Germany US$393m 4.3%
7 Italy US$351m 3.8%
8 France US$288m 3.1%
9 United Kingdom US$271m 2.9%
10 Mexico 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 28 August 2025 · 3920.62.00.50

    The tariff classification and country of origin for metallized, coated polyethylene terephthalate (PET) film

  • N337887 U.S. CBP 26 February 2024 · 3920.62.00.90

    The tariff classification of polyvinyl chloride film and poly(ethylene terephthalate) film from China

  • N338010 U.S. CBP 14 February 2024 · 3920.62.00.50

    The tariff classification of polyethylene terephthalate (PET) films from China

  • N331595 U.S. CBP 6 April 2023 · 3920.62.00.50

    The tariff classification of metallized polyethylene terephthalate (PET) film from China

  • N326371 U.S. CBP 16 June 2022 · 3920.62.00.90

    The tariff classification of polyethylene terephthalate film from China

  • N294487 U.S. CBP 7 November 2018 · 3920.62.00.90

    The tariff classification of PET film from China and Taiwan

  • 600013389 HMRC 8 September 2025 – 7 September 2028 · 3920 62 90 90

    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 31 March 2025 – 30 March 2028 · 3920 62 19 52

    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 19 March 2025 – 18 March 2028 · 3920 62 19 52

    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 10 January 2025 – 9 January 2028 · 3920 62 19 99

    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 21 October 2024 – 20 October 2027 · 3920 62 19 99

    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 18 April 2024 – 17 April 2027 · 3920 62 19 99

    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.