Subheading · Chapter 39 · Heading 3920
3920.91: Other plates, sheets, film, foil and strip, of plastics: of other plastics, of poly(vinyl butyral)
PVB film and sheet
Official description Of poly(vinyl butyral)
3920.91 is the HS subheading for PVB 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 91 00 00 Of poly(vinyl butyral) 6%
- 3920 91 00 10 For use in certain types of aircraft 6%
- Other 6%
- 3920 91 00 52 Poly(vinyl butyral) film: - containing by weight 26% or more but not more than 30% of triethyleneglycol bis(2-ethyl hexanoate) as a plasticiser, - with a thickness of 0.73 mm or more but not more than 1.50 mm 6%
- 3920 91 00 91 Poly(vinyl butyral) film having a graduated coloured band 6%
- 3920 91 00 93 Film of poly(ethylene terephthalate), whether or not metallised on one or both sides, or laminated film of poly(ethylene terephthalate) films, metallised on the external sides only, and having the following characteristics: - a visible light transmission of 50% or more, - coated on one or both sides with a layer of poly(vinyl butyral) but not coated with an adhesive or any other material except poly(vinyl butyral), - a total thickness of not more than 0.2 mm without taking the presence of poly(vinyl butyral) into account and a thickness of poly(vinyl butyral) of more than 0.2 mm 6%
- Co-extruded trilayer poly(vinyl butyral) film 6%
- 3920 91 00 95 Co-extruded trilayer poly(vinyl butyral) film with a graduated colour band containing by weight 29% or more but not more than 31% of 2.2'-ethylenedioxydiethyl bis(2-ethylhexanoate) as a plasticiser 6%
- 3920 91 00 97 Other 6%
- 3920 91 00 99 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 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 7 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 3 of 7 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 6 of 7 lines
- Duty suspensionAutonomous tariff suspension 2%
- Applies to goods from
- all countries
- In force
- until 31 December 2028
- Legal act
- 2020 No. 1435
- Tariff lines
- on 1 of 7 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 |
| 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Belgium | £13.4m | 75.1% | +14.9% |
 Germany | £2.7m | 15.4% | -38.2% |
 Netherlands | £1.2m | 6.6% | +168.1% |
 United States | £156k | 0.9% | -40% |
 China | £143k | 0.8% | -54.7% |
 Czechia | £67k | 0.4% | +270.6% |
 Finland | £54k | 0.3% | — |
 Ireland | £25k | 0.1% | +408.8% |
Same subheading in other tariffs
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$385.2kUS$385.2k+US$2.9m+US$90.9m+> US$274.3m
Exports: 81
- Belgium: US$379.5m
- China: US$285.2m
- Germany: US$274.3m
- Netherlands: US$213.6m
- Mexico: US$126.2m
- United States: US$104.2m
- South Korea: US$102.3m
- Japan: US$90.9m
- Taiwan: US$69.2m
- Thailand: US$28.7m
- Israel: US$24.5m
- Czechia: US$23.7m
- France: US$7.1m
- Singapore: US$6.2m
- Costa Rica: US$6.1m
- Poland: US$5.9m
- Malaysia: US$4.7m
- Vietnam: US$4.6m
- Morocco: US$3.7m
- Switzerland: US$2.9m
- Spain: US$2.7m
- Bulgaria: US$2m
- United Arab Emirates: US$2m
- Finland: US$1.8m
- Türkiye: US$1.6m
- Italy: US$1.5m
- Portugal: US$1.4m
- Serbia: US$1.2m
- Canada: US$1m
- United Kingdom: US$571.9k
- Indonesia: US$558.9k
- Hong Kong SAR China: US$537.1k
- Brazil: US$492.8k
- Peru: US$474k
- India: US$473.7k
- Estonia: US$449.8k
- Austria: US$447.6k
- Luxembourg: US$429.1k
- Denmark: US$385.5k
- Hungary: US$385.2k
- Russia: US$282.2k
- Australia: US$182.3k
- Egypt: US$177.3k
- Pakistan: US$171.8k
- Colombia: US$154.6k
- Kazakhstan: US$151.4k
- South Africa: US$144.3k
- Slovenia: US$138k
- Sweden: US$123.7k
- Iran: US$103.3k
- Chile: US$99.1k
- Saudi Arabia: US$96.9k
- Romania: US$69.2k
- Slovakia: US$65.1k
- North Korea: US$42.4k
- Ireland: US$40k
- Kenya: US$36.9k
- Uzbekistan: US$32.5k
- Croatia: US$31k
- Malta: US$22.2k
Trade value (US$) no reported trade < US$542.1kUS$542.1k+US$7.6m+US$42.4m+> US$83.3m
Imports: 156
- China: US$207.3m
- United States: US$141.1m
- Poland: US$99.6m
- Italy: US$95.5m
- Netherlands: US$83.3m
- Germany: US$80.8m
- Mexico: US$71.4m
- France: US$68.1m
- India: US$62.8m
- Brazil: US$59.8m
- Czechia: US$56.9m
- Belgium: US$53.8m
- Türkiye: US$52.1m
- Spain: US$50.5m
- South Korea: US$45.3m
- Colombia: US$42.4m
- United Kingdom: US$36.5m
- Canada: US$32.9m
- Morocco: US$31.9m
- Luxembourg: US$29.3m
- Japan: US$28.2m
- Malaysia: US$27.8m
- Thailand: US$20.9m
- Philippines: US$20.2m
- South Africa: US$19.6m
- Indonesia: US$18.8m
- Argentina: US$15.3m
- United Arab Emirates: US$15.2m
- Romania: US$13.6m
- Bulgaria: US$13m
- Peru: US$12.9m
- Russia: US$12.8m
- Taiwan: US$11.7m
- Vietnam: US$10.6m
- Sweden: US$9m
- Austria: US$8.1m
- Singapore: US$7.7m
- Cambodia: US$7.6m
- Estonia: US$7.6m
- Saudi Arabia: US$7.3m
- Australia: US$6.8m
- Switzerland: US$5.6m
- Chile: US$5.5m
- Iran: US$5.3m
- Egypt: US$5m
- Finland: US$5m
- Algeria: US$4.5m
- Israel: US$4.3m
- Portugal: US$3.8m
- Ecuador: US$3.8m
- Belarus: US$3.6m
- Hungary: US$3.4m
- Lithuania: US$2.9m
- Oman: US$2.7m
- Ireland: US$2.5m
- Croatia: US$2.3m
- Uzbekistan: US$2.1m
- Ukraine: US$2.1m
- Hong Kong SAR China: US$2m
- Greece: US$1.9m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Belgium | US$379.5m | 21.2% |
| 2 | China | US$285.2m | 16% |
| 3 | Germany | US$274.3m | 15.4% |
| 4 | Netherlands | US$213.6m | 12% |
| 5 |  Mexico | US$126.2m | 7.1% |
| 6 | United States | US$104.2m | 5.8% |
| 7 |  South Korea | US$102.3m | 5.7% |
| 8 |  Japan | US$90.9m | 5.1% |
| 9 |  Taiwan | US$69.2m | 3.9% |
| 10 |  Thailand | US$28.7m | 1.6% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$207.3m | 11.6% |
| 2 | United States | US$141.1m | 7.9% |
| 3 |  Poland | US$99.6m | 5.6% |
| 4 |  Italy | US$95.5m | 5.3% |
| 5 | Netherlands | US$83.3m | 4.7% |
| 6 | Germany | US$80.8m | 4.5% |
| 7 | Mexico | US$71.4m | 4% |
| 8 |  France | US$68.1m | 3.8% |
| 9 |  India | US$62.8m | 3.5% |
| 10 |  Brazil | US$59.8m | 3.3% |
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 · Applies from: CELEX 32026R1395 · Source: eur-lex.europa.eu
- 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 3920.91 into 7 tariff lines; the duty is 6%.
Subheading 3920.91 is a single line in the EU Combined Nomenclature, where the duty is 6.1%.
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 PVB film and sheet into the UK came to £17.8m between September 2025 and August 2026 (down 2% on the year before); Belgium supplied 75%, followed by Germany.
In 2024, countries exported PVB film and sheet worth US$1.8bn (+4.1% year on year).
The largest exporter was Belgium (US$379.5m), followed by China.
Questions and answers
What is the HS code for other plates, sheets, film, foil and strip, of plastics: of other plastics, of poly(vinyl butyral)?
Other plates, sheets, film, foil and strip, of plastics: of other plastics, of poly(vinyl butyral) fall under HS subheading 3920.91, part of heading 3920, in section VII of the Harmonized System.
What is the import duty on other plates, sheets, film, foil and strip, of… in the UK?
Under the UK Global Tariff, imports under 3920.91 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 other plates, sheets, film, foil and strip, of… in the EU?
Under the EU Combined Nomenclature, imports under 3920.91 from countries without a preferential agreement are charged at 6.1%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most other plates, sheets, film, foil and strip, of…?
Belgium, with US$379.5m in 2024 (21.2% of world exports).
Which countries can export PVB 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 PVB 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 PVB film and sheet from?
In the 12 months to August 2026, the largest suppliers were Belgium (75%), Germany (15%) and Netherlands (7%), out of total imports of £17.8m.