Subheading · Chapter 39 · Heading 3926

3926.90

3926.90: Other articles of plastics and articles of other materials: other

Other plastic articles

Official description Other

3926.90 is the HS subheading for other plastic articles, under heading 3926 in chapter 39.

What you pay

Importing into UK

Customs duty Free – 6% · specific or compound duty standard rate · across 16 national lines depends on the country of origin
Additional duties and charges 6 additional measures Import requirements: 5
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 3926 90 00 00 Other
  2. 3926 90 50 00 Perforated buckets and similar articles used to filter water at the entrance to drains 6%
  3. 3926 90 60 00 Protective face shields/visors 6%p/st
  4. 3926 90 97 00 Other
  5. 3926 90 97 05 For technical uses, for use in civil aircraft
  6. 3926 90 97 10 Microspheres of a polymer of divinylbenzene, of a diameter of 4.5 µm or more but not more than 80 µm 6%
  7. 3926 90 97 22 Gaskets for road vehicles mirrors and their components, made of polyethylene foam, produced by a thermoforming process and with: -a density of 20 kg/m³ or more, but not more than 40 kg/m³, -a tensile strength of not less than 170 kpa, -water absorption coefficient of not greater than 1%, -a length of 5 mm or more but not more than 300 mm, -a height of 10 mm or more but not more than 400 mm, -a depth of 5 mm or more but not more than 250 mm 6%
  8. 3926 90 97 23 Plastic cover with clips for the exterior rear-view mirror of motor vehicles 6%
  9. 3926 90 97 27 Gasket of polyethylene foam, intended to fill-up the space between the body of a motor vehicle and the base of a rear-view mirror 6%
  10. 3926 90 97 30 Parts of car radio and car air-conditioner front panels - of acrylonitrile-butadiene-styrene with or without polycarbonate, - coated with a copper, a nickel and a chrome layers, - with a total thickness of coating of 5.54 μm or more but not more than 49.6 μm 6%
  11. 3926 90 97 33 Housings, housing parts, drums, setting wheels, frames, covers, upper part, design plate and other parts of acrylonitrile-butadiene-styrene, polycarbonate, polymethylmethacrylate or thermoplastic polyurethane, of a kind used for the manufacture of remote controls 6%
  12. 3926 90 97 40 Silicone shell for breast implant 6%
  13. 3926 90 97 43 Mixture of water and by weight 19% or more but not more than 35% of expanded hollow microspheres of a copolymer of acrylonitrile, methacrylonitrile and isobornyl methacrylate or other methacrylate, of a diameter of 3 µm or more but not more than 4.95 μm 6%
  14. 3926 90 97 48 Coated interior or exterior decorative parts consisting of: -a copolymer of acrylonitrile-butadiene-styrene (abs), whether or not mixed with polycarbonate, and -a pvc foil, -not containing layers of copper, nickel or chromium, for use in the manufacturing of parts for motor vehicles of heading 8701 to 8705 6%
  15. 3926 90 97 58 Plastic ferrules and/or plugs: -supported with or without a stainless steel ring, -suitable for a maximum working pressure rate of 2.7 mpa or more but not more than 114 mpa, for tubings with: -outer diameter of 0.33 mm or more but not more than 3.3 mm, -suitable for a maximum working pressure rate of 2.7 mpa or more but not more than 114 mpa, -suitable for all solutions used in chromatography, for use in the production of chromatographic systems 6%
  16. 3926 90 97 60 Sheath contraceptives of polyurethane Free
  17. 3926 90 97 77 Silicone decoupling ring with an inner diameter of 13.2 mm or more but no more than 17.2 mm, in immediate packings of 2 500 pieces or more, of a kind used in car parking aid sensor systems 6%
  18. 3926 90 97 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 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 6 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
    • 9Y11
    • 9Y12
    Tariff lines
    on 9 of 16 lines
  • 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 16 lines
  • Duty suspensionAutonomous tariff suspension Free
    Applies to goods from
    all countries except Belarus, Russia
    In force
    until 31 December 2028
    Legal act
    2020 No. 1435
    Documents
    • 9Y12
    Tariff lines
    on 1 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 1 of 16 lines

Import requirements 5

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
  • Prohibition or restrictionImport prohibition on goods for torture and repression
    Applies to goods from
    all countries
    Legal act
    S.I. 2020/1479
    Documents
    • C064 Authorisation for export or import of goods that could be used for torture (Regulation (EU) 2019/125)
    • Y904 Goods other than those described in the TR footnotes linked to the measure
    Tariff lines
    on 14 of 16 lines
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Belarus, Russia, Syria, Ukraine
    Legal act
    2023 No. 440, S.I. 2022/395, 2022 No. 748, S.I. 2019/792
    Documents
    • 9011
    • 9022
    • 9038
    • 9009
    • 9010
    • 9017
    • 9024
    • 9032
    • 9025
  • Import controlImport control on restricted goods and technologies
    Applies to goods from
    Iran, Libya, North Korea, Russia
    Legal act
    S.I. 2019/461, S.I. 2019/411, 2020 No. 1665, S.I. 2019/855
    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
  • Import controlVeterinary control
    Applies to goods from
    Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 232 more
    Legal act
    S.I. 2019/782
    Documents
    • C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
    • N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
    • Y058 Exemption by virtue of Article 7 of Commission Delegated Regulation 2019/2122 (Goods which form part of passengers' personal luggage and are intended for personal consumption or use) or Article 10 (small consignments of goods sent to natural persons which are not intended to be placed on the market) of Commission Delegated Regulation 2019/2122
    • Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
    Tariff lines
    on 14 of 16 lines

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free – 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 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 – 1.2%
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
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

last 12 months£1.9bn+1.9% · previous 12 months
Average import price£7.42 per kg
Jan 2024: £140.6mFeb 2024: £145.2mMar 2024: £150.9mApr 2024: £156.3mMay 2024: £146.8mJun 2024: £165.5mJul 2024: £155.3mAug 2024: £143.4mSept 2024: £143mOct 2024: £171.5mNov 2024: £159.8mDec 2024: £131.2mJan 2025: £147.1mFeb 2025: £153.5mMar 2025: £165.7mApr 2025: £144.5mMay 2025: £159mJun 2025: £151.6mJul 2025: £163.6mAug 2025: £145.4mSept 2025: £147.5mOct 2025: £159mNov 2025: £150.7mDec 2025: £139.1mJan 2026: £146.7mFeb 2026: £161.4mMar 2026: £170.3mApr 2026: £156.5mMay 2026: £158.4mJun 2026: £164.5mJul 2026: £169.5mAug 2026: £146.3m 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
China £532.5m 28.5% +2.8%
United States £227.9m 12.2% -3.1%
Germany £211.1m 11.3% +11.1%
Italy £80.3m 4.3% -0.7%
France £77.4m 4.1% -11.1%
Poland £65.4m 3.5% -2.3%
Ireland £56.5m 3% +14.2%
Netherlands £54.7m 2.9% -1.1%

Same subheading in other tariffs

World trade in 2024

3926.90 · US$81.9bn

Trade value (US$) no reported trade < US$978.7kUS$978.7k+US$47.9m+US$733.3m+> US$2.3bn

Exports: 224
  1. China: US$23.5bn
  2. Germany: US$9.4bn
  3. United States: US$8.5bn
  4. Italy: US$3.3bn
  5. France: US$2.8bn
  6. Japan: US$2.4bn
  7. Mexico: US$2.3bn
  8. Poland: US$2.3bn
  9. Netherlands: US$1.8bn
  10. Czechia: US$1.7bn
  11. Taiwan: US$1.6bn
  12. South Korea: US$1.5bn
  13. United Kingdom: US$1.5bn
  14. Austria: US$1.3bn
  15. Spain: US$1.2bn
  16. Vietnam: US$1.2bn
  17. Switzerland: US$1bn
  18. Canada: US$981.9m
  19. Belgium: US$938.2m
  20. Hungary: US$919.1m
  21. Thailand: US$843.1m
  22. Sweden: US$760.3m
  23. Malaysia: US$733.3m
  24. India: US$666.7m
  25. Denmark: US$616.4m
  26. Singapore: US$579.3m
  27. Israel: US$570.8m
  28. Türkiye: US$561.4m
  29. Romania: US$524.6m
  30. Slovakia: US$479.7m
  31. Ireland: US$450.6m
  32. Hong Kong SAR China: US$446.1m
  33. Tunisia: US$411m
  34. Portugal: US$389.3m
  35. Slovenia: US$385.6m
  36. Russia: US$241.3m
  37. Morocco: US$215.9m
  38. Dominican Republic: US$209.7m
  39. Indonesia: US$187.4m
  40. Finland: US$183m
  41. Brazil: US$182.1m
  42. Philippines: US$171.7m
  43. Australia: US$149.6m
  44. Costa Rica: US$141.6m
  45. Lithuania: US$124.6m
  46. Bulgaria: US$116.1m
  47. Serbia: US$102.1m
  48. South Africa: US$97.8m
  49. Norway: US$79.4m
  50. Estonia: US$69.6m
  51. United Arab Emirates: US$62.8m
  52. Greece: US$60.9m
  53. Egypt: US$56.2m
  54. Croatia: US$53.9m
  55. New Zealand: US$50.9m
  56. Latvia: US$47.9m
  57. Malta: US$47.7m
  58. Colombia: US$42.8m
  59. Luxembourg: US$32.8m
  60. El Salvador: US$32.2m

Top exporters

RankCountryValueShare
1 China US$23.5bn 28.6%
2 Germany US$9.4bn 11.5%
3 United States US$8.5bn 10.4%
4 Italy US$3.3bn 4.1%
5 France US$2.8bn 3.4%
6 Japan US$2.4bn 2.9%
7 Mexico US$2.3bn 2.8%
8 Poland US$2.3bn 2.7%
9 Netherlands US$1.8bn 2.3%
10 Czechia US$1.7bn 2.1%

Top importers

RankCountryValueShare
1 United States US$11.8bn 14.4%
2 Germany US$7.1bn 8.7%
3 Mexico US$4.9bn 5.9%
4 France US$3.5bn 4.3%
5 China US$3bn 3.6%
6 Japan US$2.5bn 3.1%
7 Poland US$2.3bn 2.8%
8 United Kingdom US$2.3bn 2.8%
9 Netherlands US$2.1bn 2.6%
10 Canada US$1.9bn 2.3%

Import duty on this product around the world 164

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 9%median duty
  • 12number of duty-free countries (MFN)
  • 59%highest: Gibraltar, Sudan, Tuvalu

164

Importing countryMFN dutylines from – todata year
Afghanistan 10% 2018 · HS 2012
Albania 2% 0% – 6% 2023
Algeria 24% 5% – 30% 2023
Angola 3.3% 0% – 10% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 10% 5% – 20% 2021 · HS 2007
Argentina 12% 0% – 18% 2023 · HS 2017
Armenia 5% 0% – 6.5% 2023
Aruba 19% 12% – 22% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 11% 0% – 15% 2023 · HS 2017
Bahamas 4% 0% – 20% 2022
Bahrain 5% 2023
Bangladesh 14% 0% – 25% 2023 · HS 2017
Barbados 10% 5% – 20% 2022 · HS 2017
Belarus 4.4% 0% – 6.5% 2021 · HS 2017
Belize 10% 5% – 20% 2023
Benin 15% 5% – 20% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 11% 10% – 15% 2023 · HS 2017
Bosnia & Herzegovina 7% 0% – 15% 2022
Botswana 3% 0% – 20% 2023
Brazil 12% 0% – 18% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 15% 5% – 20% 2023
Burundi 18% 10% – 25% 2023
Cambodia 17% 0% – 35% 2023 · HS 2017
Cameroon 13% 5% – 30% 2023
Canada 2.4% 0% – 6.5% 2023
Cape Verde 8.3% 0% – 20% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 13% 5% – 30% 2023
Chad 13% 5% – 30% 2023
Chile 6% 2023 · HS 2017
China 10% 2023
Colombia 10% 0% – 15% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 13% 5% – 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 8% 0% – 14% 2023
Côte d’Ivoire 15% 5% – 20% 2023 · HS 2017
Cuba 15% 2023 · HS 2017
Dominica 11% 0% – 20% 2023 · HS 2017
Dominican Republic 10% 0% – 20% 2023
Ecuador 8.6% 0% – 20% 2023 · HS 2017
Egypt 7% 0% – 20% 2019 · HS 2017
El Salvador 3.2% 0% – 15% 2022
Equatorial Guinea 13% 5% – 30% 2023
Eswatini 3% 0% – 20% 2023
Ethiopia 13% 5% – 30% 2021 · HS 2017
European Union (27 countries) 6.5% 2023
Fiji 8.3% 5% – 15% 2023
Gabon 13% 5% – 30% 2023
Gambia 15% 5% – 20% 2023
Georgia 12% 2022 · HS 2017
Ghana 15% 5% – 20% 2023
Gibraltar 59% 12% – 200% 2023 · HS 2017
Grenada 8.9% 0% – 20% 2023 · HS 2012
Guatemala 0% 2023
Guinea 15% 5% – 20% 2023
Guinea-Bissau 15% 5% – 20% 2023
Guyana 10% 5% – 20% 2023 · HS 2017
Haiti 10% 2020 · HS 2017
Honduras 3.2% 0% – 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 15% 2023
Indonesia 17% 5% – 20% 2023
Iran 8.1% 5% – 15% 2020 · HS 2017
Israel 5.8% 0% – 12% 2022 · HS 2017
Jamaica 7.5% 0% – 20% 2023
Japan 2.9% 0% – 3.9% 2023
Jordan 1.4% 0% – 5% 2023
Kazakhstan 4.6% 0% – 6.5% 2023
Kenya 18% 10% – 25% 2023
Kiribati 30% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 4.4% 0% – 6.5% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 5% 0% – 10% 2020 · HS 2017
Lesotho 3% 0% – 20% 2023
Liberia 15% 5% – 20% 2023
Libya 2.5% 0% – 5% 2021 · HS 2017
Liechtenstein 4.3%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 5% 0% – 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 18% 0% – 20% 2023
Maldives 16% 0% – 20% 2023
Mali 15% 5% – 20% 2023
Mauritania 15% 5% – 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 14% 0% – 15% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 4.7% 1% – 6.5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 14% 0% – 25% 2023 · HS 2017
Morocco 6.7% 2.5% – 18% 2023
Mozambique 7.5% 0% – 20% 2023
Myanmar (Burma) 4.7% 1.5% – 5% 2023 · HS 2017
Namibia 3% 0% – 20% 2023
Nauru 10% 2021 · HS 2017
Nepal 23% 0% – 30% 2023
New Zealand 1.9% 0% – 5% 2023
Nicaragua 5.6% 0% – 15% 2023
Niger 15% 5% – 20% 2023
Nigeria 15% 5% – 20% 2023
North Macedonia 3.6% 0% – 6% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 10% 0% – 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 5.8% 0% – 12% 2017 · HS 2017
Panama 3.3% 0% – 15% 2023
Papua New Guinea 2% 0% – 10% 2023
Paraguay 11% 0% – 18% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 8.7% 1% – 15% 2023
Qatar 5% 2023
Russia 4.4% 0% – 6.5% 2021 · HS 2017
Rwanda 18% 10% – 25% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 5.5% 5% – 6.5% 2023
Senegal 15% 5% – 20% 2023
Seychelles 0% 2023
Sierra Leone 15% 5% – 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 3% 0% – 20% 2023
South Korea 6.5% 2023
Sri Lanka 3.5% 0% – 20% 2023
St Kitts & Nevis 12% 0% – 25% 2023
St Lucia 6.9% 0% – 20% 2023 · HS 2012
St Pierre & Miquelon 13% 5% – 20% 2021 · HS 2017
St Vincent & the Grenadines 11% 5% – 20% 2023
Sudan 35% 3% – 40% 2021 · HS 2017
Suriname 10% 5% – 20% 2023 · HS 2007
Switzerland 3.6%* 2023
Syria 9.5% 5% – 30% 2020 · HS 2012
Tajikistan 0% 2021 · HS 2012
Tanzania 18% 10% – 25% 2023
Thailand 9% 0% – 10% 2023
Togo 15% 5% – 20% 2023
Tonga 0% 2023 · HS 2017
Trinidad & Tobago 5% 0% – 20% 2023 · HS 2012
Türkiye 17% 2023
Tuvalu 33% 2017 · HS 2017
Uganda 10% 2023
Ukraine 1.4% 0% – 5% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 5.4% 0% – 6% 2023
United States 4.2% 0% – 6.5% 2023
Uruguay 14% 0% – 18% 2023 · HS 2017
Uzbekistan 7.1% 0% – 10% 2021 · HS 2017
Vanuatu 15% 2023
Venezuela 15% 0% – 18% 2023 · HS 2017
Vietnam 9.1% 0% – 15% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 6.7% 5% – 10% 2017 · HS 2017
Zambia 11% 0% – 25% 2023
Zimbabwe 0.1% 0% – 0.2% 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
89399 Other articles of plastics
End use (BEC Rev. 5)
Intermediate goods · BEC 311220
CPC 2.1 product
36990 Articles of plastics n.e.c.
ISIC Rev. 4 activity
2220 Manufacture of plastics products

Earlier HS editions

HSCode
20173926.90unchanged
20123926.90changed
20073926.90changed
20023926.90changed
19963926.90changed
19923926.90changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 735

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.

  • N365168 U.S. CBP 9 October 2026 · 3926.90.99.89

    The tariff classification of gravity-fed roller racks from China.

  • N365053 U.S. CBP 8 October 2026 · 3926.90.99.89

    The tariff classification of plastic impact padding from Vietnam.

  • N364728 U.S. CBP 23 September 2026 · 3926.90.99.89

    The tariff classification of injection packers from Canada

  • N364586 U.S. CBP 22 September 2026 · 3926.90.99.89

    The tariff classification, country of origin, and eligibility for preferential treatment under the United States-Mexico-Canada Trade Agreement (USMCA) of archival preservation containers.

  • N364485 U.S. CBP 14 September 2026 · 3926.90.99.89

    The tariff classification of plastic storage trays from Canada.

  • N364316 U.S. CBP 4 September 2026 · 3926.90.99.89

    The tariff classification of a knee board from Vietnam.

  • 600016516 HMRC 22 October 2026 – 21 October 2029 · 3926 90 97 90

    A self-inflating air mattress with an attached pillow, designed for sleeping during camping trips or when in temporary sleeping accommodation. The mattress is constructed from polyvinyl chloride (PVC) with a polyester textile coating on one side and features an internal open-cell polyurethane (PU)…

  • 600016861 HMRC 22 October 2026 – 21 October 2029 · 3926 90 97 90

    A self-inflating air mattress designed for sleeping during camping trips or other temporary accommodation. The mattress is constructed from an outer layer of polyester textile fabric laminated to thermoplastic polyurethane (TPU), forming an airtight structure. The interior contains open-cell…

  • 600016862 HMRC 22 October 2026 – 21 October 2029 · 3926 90 97 90

    A self-inflating air mattress designed for sleeping when camping or in temporary accommodation. The mattress is constructed from thermoplastic polyurethane (TPU) with a polyester textile coating on one side. The internal structure consists of open-cell polyurethane (PU) foam, which expands when…

  • 600016870 HMRC 22 October 2026 – 21 October 2029 · 3926 90 97 90

    A self-inflating air mattress designed for sleeping while camping or in temporary accommodation. The mattress is constructed from thermoplastic polyurethane (TPU) with a polyester textile coating on one side. Its internal structure consists of open-cell polyurethane (PU) foam, which expands when…

  • 600016871 HMRC 22 October 2026 – 21 October 2029 · 3926 90 97 90

    A self-inflating air mattress designed for sleeping when camping or in temporary accommodation. The mattress is constructed from thermoplastic polyurethane (TPU) with a polyester textile coating on one side. The internal structure consists of open-cell polyurethane (PU) foam, which expands when…

  • 600016884 HMRC 22 October 2026 – 21 October 2029 · 3926 90 97 90

    A lightweight inflatable mattress designed for sleeping when camping or in temporary accommodation. The mattress is constructed from thermoplastic polyurethane (TPU) with a polyester textile coating on one side. Its internal structure is inflated via a valve using an external air source and…

735 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.

  1. GB Tariff change

    UK Trade Tariff: measure changes on 9 commodity codes

    Trade Tariff changes 2026-10-16 · Source: trade-tariff.service.gov.uk

  2. GB Tariff change

    UK Trade Tariff: measure changes on 64 commodity codes

    Trade Tariff changes 2026-08-05 · Source: trade-tariff.service.gov.uk

  3. TR Import and export controls

    Tarım ve Orman Bakanlığının Kontrolüne Tabi Ürünlerin İthalat Denetimi Tebliği (Ürün Güvenliği ve Denetimi: 2026/5)’nde Değişiklik Yapılmasına Dair Tebliğ (Ürün Güvenliği ve Denetimi: 2026/42)

    RG 28.07.2026 sayı 33323 · Source: resmigazete.gov.tr

  4. US Import and export controls

    Notice of Action: Brazil's Acts, Policies, and Practices Related to Digital Trade and Electronic Payment Services; Unfair, Preferential Tariffs; Anti-Corruption Enforcement; Intellectual Property Protection; Ethanol Market Access; and Illegal Deforestation

    FR Doc. 2026-14542 · 91 FR 45516 · Source: federalregister.gov

  5. TR Classification

    İstatistik Pozisyonlarına Bölünmüş Türk Gümrük Tarife Cetvelinde Değişiklik Yapılmasına İlişkin Karar (Karar Sayısı: 11507)

    RG 11.07.2026 sayı 33307 · Karar 11507 · Source: resmigazete.gov.tr

  6. TR Tariff change

    İthalat Rejimi Kararında Değişiklik Yapılmasına İlişkin Karar (Karar Sayısı: 11485)

    RG 01.07.2026 sayı 33297 · Karar 11485 · Source: resmigazete.gov.tr

  7. EU Suspension · Applies from:

    Council Regulation (EU) 2026/1463 of 25 June 2026 amending Regulation (EU) 2021/2278 suspending the Common Customs Tariff duties referred to in Article 56(2), point (c), of Regulation (EU) No 952/2013 of the European Parliament and of the Council on certain agricultural and industrial products

    CELEX 32026R1463 · Source: eur-lex.europa.eu

  8. US Tariff change · Applies from:

    Harmonized Tariff Schedule of the United States — 2026 HTS Revision 11

    2026HTSRev11 · Source: hts.usitc.gov

Rule changes →

In the UK Global Tariff, subheading 3926.90 covers 16 tariff lines and the duty is between 0% and 6%. 1 of them is duty-free.

The EU Combined Nomenclature divides subheading 3926.90 into 3 tariff lines; the duty is 6.5%.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free – 6%; 172 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 other plastic articles worth £1.9bn (up 2% on the year before), at an average of £7.42 per kg; China supplied 29%, followed by United States.

World trade in other plastic articles reached US$81.9bn in 2024, up 2.5% on 2023.

China was the largest exporter with 28.6% of the total, ahead of Germany.

Products classified here

Questions and answers

What is the HS code for other articles of plastics and articles of other materials: other?

Other articles of plastics and articles of other materials: other fall under HS subheading 3926.90, part of heading 3926, in section VII of the Harmonized System.

What is the import duty on other articles of plastics and articles of other… in the UK?

Under the UK Global Tariff, imports under 3926.90 from countries without a preferential agreement are charged at 0% to 6%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on other articles of plastics and articles of other… in the EU?

Under the EU Combined Nomenclature, imports under 3926.90 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 articles of plastics and articles of other…?

China, with US$23.5bn in 2024 (28.6% of world exports).

Which countries can export other plastic articles to the UK duty-free?

172 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 Free – 6% applies. Pick a country above to see its rate.

Is there anti-dumping duty on other plastic articles?

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 articles from?

In the 12 months to August 2026, the largest suppliers were China (29%), United States (12%) and Germany (11%), out of total imports of £1.9bn.

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Typical products

Everyday names, not part of the legal text.