Subheading · Chapter 39 · Heading 3921
3921.90: Other plates, sheets, film, foil and strip, of plastics: other
Other plastic plates, sheets and film
Official description Other
3921.90 is the HS subheading for other plastic plates, sheets and film, under heading 3921 in chapter 39.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3921 90 00 00 Other
- Of condensation or rearrangement polymerisation products, whether or not chemically modified
- 3921 90 10 00 Of polyesters 6%
- 3921 90 10 05 Corrugated sheet and plates 6%
- 3921 90 10 10 Composite plate of poly(ethylene terephthalate) or of poly(butylene terephthalate), reinforced with glass fibres 6%
- 3921 90 10 30 Multilayer film consisting of: - a poly(ethylene terephthalate) film with a thickness of more than 100 µm but not more than 150 µm, - a primer of phenolic material with a thickness of more than 8 µm but not more than 15 µm, - an adhesive layer of a synthetic rubber with a thickness of more than 20 µm but not more than 30 µm, - and a transparent poly(ethylene terephthalate) liner with a thickness of more than 35 µm but not more than 40 µm 6%
- 3921 90 10 90 Other 6%
- 3921 90 30 00 Of phenolic resins 6%
- Of amino-resins
- Laminated
- 3921 90 41 00 High-pressure laminates with a decorative surface on one or both sides 6%
- 3921 90 43 00 Other 6%
- 3921 90 49 00 Other 6%
- 3921 90 55 00 Other 6%
- 3921 90 55 25 Prepreg sheets or rolls containing polyimide resin 6%
- 3921 90 55 35 Glass fibre impregnated with epoxy resin for use in the manufacture of smart cards 6%
- 3921 90 55 40 Three layered fabric sheet, in rolls, - comprising a core layer of 100% nylon taffeta or nylon/polyester blended taffeta, - coated on both sides with polyamide , - of a total thickness not more than 135 μm, - of a total weight not more than 80 g/m2 6%
- 3921 90 55 70 Membrane composed of a polyamide layer and a polysulfone layer on a polyethylene terephthalate support layer with: -a total thickness of 0.25 mm or more but not more than 0.40 mm, -a total weight of 109 g/m² or more but not more than 114 g/m² 6%
- 3921 90 55 90 Other 6%
- 3921 90 60 00 Of addition polymerisation products 6%
- 3921 90 60 10 For use in certain types of aircraft 6%
- 3921 90 60 90 Other 6%
- 3921 90 90 00 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 7
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 833
- Documents
- 9018
- 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 14 of 16 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 6 of 16 lines
- 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 4 of 16 lines
- Duty suspensionAutonomous suspension under end-use Free
- Applies to goods from
- all countries
- In force
- until 31 December 2028
- 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 16 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 16 lines
Import requirements 3
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- 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
- Import controlImport control on restricted goods and technologies
- Applies to goods from
- Iran, North Korea
- Legal act
- S.I. 2019/461, S.I. 2019/411
- Documents
- Y966 Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)
- Y920 Goods other than those described in the footnotes linked to the measure
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 America | 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 agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | 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 agreement | 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 | £96.6m | 16.9% | -3.3% |
 Italy | £76.3m | 13.3% | +18.6% |
 France | £47.6m | 8.3% | +8.5% |
 India | £47.4m | 8.3% | +24.6% |
 Poland | £40.5m | 7.1% | +8.5% |
 United States | £31.5m | 5.5% | -0.8% |
 China | £25.7m | 4.5% | +11.5% |
 Türkiye | £24.1m | 4.2% | +1.4% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$1mUS$1m+US$53m+US$307m+> US$1bn
Exports: 171
- Germany: US$2bn
- China: US$2bn
- United States: US$2bn
- Italy: US$1bn
- Japan: US$1bn
- France: US$593m
- Poland: US$586m
- South Korea: US$560m
- Austria: US$548m
- Türkiye: US$539m
- India: US$504m
- Canada: US$408m
- Netherlands: US$397m
- Belgium: US$395m
- Spain: US$376m
- Taiwan: US$324m
- United Kingdom: US$307m
- Switzerland: US$272m
- Vietnam: US$225m
- United Arab Emirates: US$196m
- Mexico: US$172m
- Czechia: US$172m
- Finland: US$170m
- Denmark: US$168m
- Thailand: US$161m
- Greece: US$152m
- Portugal: US$136m
- Malaysia: US$128m
- Hungary: US$125m
- Romania: US$108m
- Indonesia: US$94m
- Sweden: US$89m
- Lithuania: US$75m
- Slovakia: US$73m
- Israel: US$70m
- Brazil: US$64m
- Colombia: US$63m
- Russia: US$61m
- Ireland: US$60m
- Saudi Arabia: US$53m
- Norway: US$53m
- Egypt: US$48m
- Singapore: US$45m
- Hong Kong SAR China: US$37m
- Serbia: US$34m
- Estonia: US$29m
- Croatia: US$28m
- South Africa: US$27m
- Bulgaria: US$26m
- Slovenia: US$25m
- Luxembourg: US$19m
- Australia: US$19m
- Morocco: US$16m
- El Salvador: US$14m
- Tunisia: US$11m
- Latvia: US$11m
- Côte d’Ivoire: US$10m
- Ecuador: US$10m
- Uzbekistan: US$9m
- Guatemala: US$9m
Trade value (US$) no reported trade < US$6mUS$6m+US$53m+US$241m+> US$690m
Imports: 220
- United States: US$2bn
- Germany: US$1bn
- France: US$936m
- Mexico: US$871m
- China: US$861m
- Poland: US$736m
- United Kingdom: US$690m
- Netherlands: US$596m
- Italy: US$467m
- Canada: US$466m
- Taiwan: US$427m
- South Korea: US$426m
- Spain: US$390m
- Belgium: US$363m
- Thailand: US$350m
- Vietnam: US$346m
- Czechia: US$307m
- Austria: US$297m
- India: US$291m
- Indonesia: US$261m
- Hungary: US$258m
- Russia: US$241m
- Switzerland: US$230m
- Saudi Arabia: US$218m
- Australia: US$209m
- Japan: US$207m
- Brazil: US$179m
- Romania: US$173m
- Sweden: US$169m
- Türkiye: US$165m
- Egypt: US$162m
- Denmark: US$161m
- Philippines: US$153m
- Malaysia: US$146m
- Ukraine: US$136m
- Portugal: US$127m
- Singapore: US$123m
- Norway: US$120m
- South Africa: US$116m
- Slovakia: US$114m
- Lithuania: US$108m
- Ireland: US$108m
- United Arab Emirates: US$100m
- Hong Kong SAR China: US$96m
- Greece: US$81m
- Morocco: US$75m
- Finland: US$75m
- Kazakhstan: US$73m
- Israel: US$73m
- Serbia: US$71m
- Slovenia: US$64m
- Argentina: US$60m
- Bulgaria: US$60m
- Croatia: US$58m
- Tunisia: US$53m
- Kenya: US$49m
- Costa Rica: US$47m
- Algeria: US$45m
- Chile: US$43m
- New Zealand: US$43m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$2bn | 13% |
| 2 | China | US$2bn | 12.8% |
| 3 | United States | US$2bn | 9.2% |
| 4 | Italy | US$1bn | 8.3% |
| 5 |  Japan | US$1bn | 6% |
| 6 | France | US$593m | 3.3% |
| 7 | Poland | US$586m | 3.3% |
| 8 |  South Korea | US$560m | 3.2% |
| 9 |  Austria | US$548m | 3.1% |
| 10 | Türkiye | US$539m | 3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$2bn | 8.7% |
| 2 | Germany | US$1bn | 7.1% |
| 3 | France | US$936m | 5.3% |
| 4 |  Mexico | US$871m | 4.9% |
| 5 | China | US$861m | 4.9% |
| 6 | Poland | US$736m | 4.1% |
| 7 | United Kingdom | US$690m | 3.9% |
| 8 |  Netherlands | US$596m | 3.4% |
| 9 | Italy | US$467m | 2.6% |
| 10 |  Canada | US$466m | 2.6% |
Binding rulings for similar goods 41
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.
- N354186 U.S. CBP
Classification and country of origin determination for ballistic-grade unidirectional fabrics; 19 CFR 102.21(c)(1), 19 CFR 102.21(c)(2); tariff shift; 19 C.F.R. 102.20; substantial transformation
- N362535 U.S. CBP
The tariff classification of acrylic sheets and self-adhesive acrylic sheets from South Korea. Correction to Ruling Number N361182
- N362111 U.S. CBP
The tariff classification of phenolic resin-based film reinforced with glass fiber (prepreg) from the United Kingdom
- N361182 U.S. CBP
The tariff classification of acrylic sheets and self-adhesive acrylic sheets from South Korea
- N357667 U.S. CBP
The tariff classification of metallized polyethylene terephthalate (PET) radiant barrier sheets from Canada
- N345537 U.S. CBP
The tariff classification of a polyvinyl chloride (PVC) laminated fabric from China
- 600013539 HMRC
Laminates that are used for machining fabrication into various parts. They are made from thermosetting unsaturated polyester resin, polyester woven textile & solid additives. The laminates have undergone additional polymerisation. The laminates can come in a variety of sizes. They are packed in…
- 600013543 HMRC
Low friction pads used in various machinery. They are used for providing low friction, low wear running surface between sliding/moving metal parts. They are made from thermosetting unsaturated polyester resin (addition polymerization), polyester woven textile reinforcement and solid additives. The…
- 600013541 HMRC
Strips that are used for machining fabrication parts. They are made from thermosetting unsaturated polyester resin, polyester woven textile, solid additives. The strips have undergone additional polymerisation. The product comes in various sizes. They are packed in cardboard boxes.
- 600010673 HMRC
A rectangular plastic sheet made from polyester resin reinforced with a glass fibre mat. Materials: (65% +/- 5%) polyester resin and (35% +/- 5%) glass fibre. Dimensions: up to 20 metres long, 300, 600 and 900 mm widths, 2mm (approx) thickness. Function: Flat flushing for use as a continuous…
- 600010260 HMRC
Anti-Slip decking strips, used for the surface of decked floors to improve slip resistance. These are made from resin, fibreglass, calcium powder, additives and sand.
41 rulings in total for this code
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
- Tariff change
Autonomous Suspension under Authorised Use on Offshore Wind Turbines. Stop Press – 17 March 2026
Trade Tariff news 5311 · Source: trade-tariff.service.gov.uk
- Sanctions · Applies from:
CELEX 32026R0271 · Source: eur-lex.europa.eu
The UK Global Tariff divides subheading 3921.90 into 16 tariff lines; the duty is 6%.
In the EU Combined Nomenclature, subheading 3921.90 covers 8 tariff lines and the duty is 6.5%.
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 other plastic plates, sheets and film into the UK came to £573.3m between September 2025 and August 2026 (up 6% on the year before); Germany supplied 17%, followed by Italy.
In 2024, countries exported other plastic plates, sheets and film worth US$18bn (+2% year on year).
The largest exporter was Germany (US$2bn), followed by China.
Questions and answers
What is the HS code for other plates, sheets, film, foil and strip, of plastics: other?
Other plates, sheets, film, foil and strip, of plastics: other fall under HS subheading 3921.90, part of heading 3921, 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 3921.90 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 3921.90 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 other plates, sheets, film, foil and strip, of…?
Germany, with US$2bn in 2024 (13% of world exports).
Which countries can export other plastic plates, sheets and film 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 other plastic plates, sheets and film?
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 other plastic plates, sheets and film from?
In the 12 months to August 2026, the largest suppliers were Germany (17%), Italy (13%) and France (8%), out of total imports of £573.3m.