Import trade restrictions for 3903900000 80
This table contains information on trade restrictions for the import of goods into the EU and the EU into third countries. The table contains information on trade restrictions which are imposed due to customs unions, preferences, tariff quotas, customs unions, veterinary controls, third country duties and non-preferential tariff quotas.
| Origin country | Start | Duty / Tax | Legal base Measure type | |
|---|---|---|---|---|
 1007 | EU-Switzerland agreement: re-imported goods 1007 | 01-01-2007 | 0 % | Tariff preference 142 |
 SG | Singapore SG | 01-01-2027 | 0 % | Tariff preference 142 |
1011 | ERGA OMNES 1011 | 01-11-2018 | 0 % | Airworthiness tariff suspension 119 |
| CH | Switzerland CH | 20-12-1972 | 0 % | Tariff preference 142 |
| SG | Singapore SG | 21-11-2019 – 31-12-2026 | 0 % | Tariff preference 142 |
 FO | Faroe Islands FO | 01-01-1997 | 0 % | Tariff preference 142 |
XL | Melilla XL | 01-01-1999 | 0 % | Accession act0001/85 Tariff preference 142 |
 PS | Occupied palestinian Territory PS | 01-01-2001 | 0 % | Tariff preference 142 |
 AD | Andorra AD | 01-01-2006 | 0 % | Customs union duty 106 |
 SM | San Marino SM | 01-01-2006 | 0 % | Customs union duty 106 |
 TR | Türkiye TR | 01-01-2006 | 0 % | Customs union duty 106 |
2027 | GSP+ (incentive arrangement for sustainable development and good governance) 2027 | 01-01-2014 | 0 % | Tariff preference 142 |
2005 | GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) 2005 | 01-01-2014 | 0 % | Tariff preference 142 |
 MD | Moldova, Republic of MD | 01-01-2016 | 0 % | Tariff preference 142 |
 EC | Ecuador EC | 01-01-2017 | 0 % | Tariff preference 142 |
 GB | United Kingdom GB | 01-01-2021 | 0 % | Tariff preference 142 |
2080 | OCTs (Overseas Countries and Territories) 2080 | 01-01-2021 | 0 % | Tariff preference 142 |
 GH | Ghana GH | 01-01-2027 | 0 % | Tariff preference 142 |
 CL | Chile CL | 01-02-2025 | 0 % | Tariff preference 142 |
 TN | Tunisia TN | 01-03-1998 | 0 % | Tariff preference 142 |
 MA | Morocco MA | 01-03-2000 | 0 % | Tariff preference 142 |
 LB | Lebanon LB | 01-04-2006 | 0 % | Tariff preference 142 |
 JO | Jordan JO | 01-05-2002 | 0 % | Tariff preference 142 |
 EG | Egypt EG | 01-06-2004 | 0 % | Tariff preference 142 |
XC | Ceuta XC | 01-07-1991 | 0 % | Accession act0001/85 Tariff preference 142 |
2012 | EEA - European Economic Area 2012 | 01-07-2007 | 0 % | Tariff preference 142 |
 KR | Korea, Republic of (South Korea) KR | 01-07-2014 | 0 % | Tariff preference 142 |
 MX | Mexico MX | 01-07-2016 | 0 % | Tariff preference 142 |
 KE | Kenya KE | 01-07-2024 | 0 % | Tariff preference 142 |
 US | United States US | 01-07-2026 | 0 % | Tariff preference 142 |
 SY | Syria SY | 01-08-1994 | 0 % | Tariff preference 142 |
 CO | Colombia CO | 01-08-2013 | 0 % | Tariff preference 142 |
2200 | Central America 2200 | 01-08-2013 | 0 % | Tariff preference 142 |
 VN | Viet Nam VN | 01-08-2020 | 0 % | Tariff preference 142 |
 DZ | Algeria DZ | 01-09-2005 | 0 % | Tariff preference 142 |
 GE | Georgia GE | 01-09-2014 | 0 % | Tariff preference 142 |
1011 | ERGA OMNES 1011 | 01-11-2026 | 2 EUR | Union handling fee 800 |
1011 | ERGA OMNES 1011 | 01-11-2026 | 3 EUR | Low-value consignment customs duty 107 |
 CI | Ivory Coast CI | 02-12-2019 | 0 % | Tariff preference 142 |
2000 | Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part. 2000 | 03-10-2025 | 0 % | Tariff preference 142 |
 CM | Cameroon CM | 04-08-2014 | 0 % | Tariff preference 142 |
1035 | SADC EPA 1035 | 10-10-2016 | 0 % | Tariff preference 142 |
 ZA | South Africa ZA | 10-10-2016 | 0 % | Tariff preference 142 |
1034 | Eastern and Southern Africa States 1034 | 14-05-2012 | 0 % | Tariff preference 142 |
| GH | Ghana GH | 15-12-2016 – 31-12-2026 | 0 % | Tariff preference 142 |
 IL | Israel IL | 16-05-2023 | 0 % | Tariff preference 142 |
 SB | Solomon Islands SB | 17-05-2020 | 0 % | Tariff preference 142 |
 PG | Papua New Guinea PG | 20-12-2009 | 0 % | Tariff preference 142 |
 FJ | Fiji FJ | 28-07-2014 | 0 % | Tariff preference 142 |
1033 | CARIFORUM 1033 | 29-12-2008 | 0 % | Tariff preference 142 |
 WS | Samoa WS | 31-12-2018 | 0 % | Tariff preference 142 |
| Origin country | Start | Duty / Tax | Legal base Measure type | |
|---|---|---|---|---|
 RU | Russian Federation RU | 19-12-2023 – 31-12-2027 | Document required banned without it | Import control 762 |
 BY | Belarus BY | 25-02-2025 | Document required banned without it | Import control 760 |
1011 | ERGA OMNES 1011 | 25-06-2025 | Document required banned without it | Import control of fluorinated greenhouse gases 724 |
 UA | Ukraine UA | 24-06-2026 | Document required banned without it | Import control 762 |
| UA | Ukraine UA | 24-06-2026 | Document required banned without it | Import control 760 |
Explanation of trade restrictions
Erga Omnes means "for all".
Third countries are countries that are not part of the EU.
GSP means "Generalised System of Preferences".
GSP Plus means "Generalised System of Preferences Plus".
European Economic Area (EEA) means all EU member states and Iceland, Liechtenstein and Norway.
OCTs stands for "Overseas Countries and Territories". They are countries and territories that are not part of the EU. More information
CARIFORUM is a regional economic integration organisation comprising 15 Caribbean Community (CARICOM) countries and the Dominican Republic.
SADC EPA stands for "Southern African Development Community - Economic Partnership Agreement".
Duty means "customs duties".
Estimate the import cost for 390390
Rule of origin (EU-Korea FTA): Plastics in primary forms, waste, parings and scrap, of plastic; semi-manufactures and articles of plastics / or: Manufacture from materials of any heading, except that of the product / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
- Customs value €1,000.00
- No third-country duty is recorded for this origin.
- Import VAT 19 % €190.00
- Total €1,190.00
May be lower under conditions:
- Airworthiness tariff suspension: 0 %
Documents and checks for South Korea
An estimate only. The customs value is the price including transport and insurance to the EU border. Excise duties, other fees and producer-specific anti-dumping rates are not included. Preferential rates need valid proof of origin. Country groups and exclusions: TARIC, as of November 2026.
Export measures for 3903900000
What applies when these goods leave the EU: export controls, dual-use and other authorisations, bans per destination and the supplementary unit of the export declaration.
| Destination | Start | Duty / Tax | Legal base Measure type | |
|---|---|---|---|---|
1008 | All third countries 1008 | 12-03-2025 | Document required banned without it | Export control of fluorinated greenhouse gases 765 |
| BY | Belarus BY | 25-02-2025 | Document required banned without it | Export control 766 |
| RU | Russian Federation RU | 26-06-2024 | Document required banned without it | Export control 709 |
History
Duty rates and measures for this code over time (yearly snapshots).
Preferential rules of origin for 3903900000
What the goods must meet to count as originating in a partner country and get the preferential duty, per agreement.
EU-Egypt Association Agreement · Egypt
EU-Morocco Association Agreement · Morocco
Plastics in primary forms, waste, parings and scrap, of plastic; except for headings ex3907 and 3912 for which the rules are set out below:
– Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content / or: Manufacture in which: the value of all the materials used does not exceed 50 % of the ex-works price of the product, and within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [13] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
– Other / or: Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [14] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
Autonomous Trade Preferences (Western Balkans) · Kosovo
Plastics in primary forms, waste, parings and scrap, of plastic; except for headings ex39 07 and 3912 for which the rules are set out below:
- Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content / or: Manufacture in which: the value of all the materials used does not exceed 50 % of the ex-works price of the product, and within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [13] / or: Manufacture in which the value of al the materials used does not exceed 25 % of the ex-works price of the product
- Other / or: Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [14] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
EU-Canada CETA · Canada
A change from any other heading; or A change from within any one of these headings, whether or not there is also a change from any other heading, provided that the value of non-originating materials classified in the same heading as the final product does not exceed 50 per cent of the transaction value or ex-works price of the product; or A change from within any one of these headings, whether or not there is also a change from any other heading, provided that the net weight of non-originating material classified in the same heading as the final product does not exceed 50 per cent of the net weight of the product.
EU-Chile Association Agreement · Chile
Plastics in primary forms, waste, parings and scrap, of plastic; except for headings ex39 07 and 3912 for which the rules are set out below: — Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content / or: Manufacture in which: the value of all the materials used does not exceed 50 % of the ex-works price of the product, and within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [13] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product — Other / or: Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [14] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
EU-Colombia/Peru/Ecuador Trade Agreement · Colombia, Ecuador, Peru
Plastics and articles thereof / or: Manufacture from materials of any heading, except that of the product / or: Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product
EU-Algeria Association Agreement · Algeria
Plastics in primary forms, waste, parings and scrap, of plastic; except for headings ex3907 and 3912 for which the rules are set out below:
– Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content / or: Manufacture in which: the value of all the materials used does not exceed 50 % of the ex-works price of the product,
and within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [13] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [14] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
Generalised Scheme of Preferences (GSP, GSP+, EBA) · Armenia, India, Kenya, Pakistan, Samoa, Solomon Islands, Syria, Vietnam
Plastics and articles thereof; except for: / or: (a) LDCs Manufacture from materials of any heading, except that of the product. or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product / or: (b) Other beneficiary countries Manufacture from materials of any heading, except that of the product. or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
EU-Jordan Association Agreement · Jordan
Plastics in primary forms, waste, parings and scrap, of plastic; except for headings ex 3907 and 3912 for which the rules are set out below: - Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content / or: Manufacture in which: the value of all the materials used does not exceed 50 % of the ex-works price of the product, and within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [13] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product - Other / or: Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [14] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product - Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (ABS) / or: Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product [15] - Polyester / or: Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product and/or manufacture from polycarbonate of tetrabromo-(bisphenol A)
EU-Japan EPA · Japan
CTSH; A chemical reaction is undergone; MaxNOM 50 % (EXW); or RVC 55 % (FOB).
EU-Korea FTA · South Korea
Plastics in primary forms, waste, parings and scrap, of plastic; semi-manufactures and articles of plastics / or: Manufacture from materials of any heading, except that of the product / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
EU-Lebanon Association Agreement · Lebanon
Plastics in primary forms, waste, parings and scrap, of plastic; except for headings ex3907 and 3912 for which the rules are set out below:
– Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content / or: Manufacture in which: the value of all the materials used does not exceed 50 % of the ex-works price of the product, within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [13] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
– Other / or: Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [14] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
EU-Mexico Global Agreement · Mexico
Polymers of propylene or other olefins: polymers of styrene; polymers of vinyl chloride or of other halogenated olefins; polymers of vinyl acetate or other vinyl esters; acrylic polymers: all in primary forms / or: Manufacture in which all the materials used are classified within a Chapter other than Chapter 39. However, materials classified within Chapter 39 may be used, provided their value does not exceed 20 % of the ex-works price of the product [17] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
EU-Palestine Interim Association Agreement · Palestine
Plastics in primary forms, waste, parings and scrap, of plastic; except for heading Nos ex 3907 and 3912 for which the rules are set out below: - Addition homopolymerization products in which a single monomer contributes more than 99% by weight to the total polymer content / or: Manufacture in which: the value of all the materials used does not exceed 50% of the ex-works price of the product; the value of any materials of Chapter 39 used does not exceed 20% of the ex-works price of the product [1] / or: Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product - Other / or: Manufacture in which the value of the materials of Chapter 39 used does not exceed 20% of the ex-works price of the product 1 / or: Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product
EU-Singapore FTA · Singapore
Manufacture from materials of any heading, except that of the product. However materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-work price of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
EU-Tunisia Association Agreement · Tunisia
Plastics in primary forms, waste, parings and scrap, of plastic; except for headings ex 3907 and 3912 for which the rules are set out below: Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content / or: Manufacture in which: the value of all the materials used does not exceed 50 % of the ex-works price of the product, and within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [13] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product [14] / or: Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
Source: European Commission, Access2Markets (CC BY 4.0, shortened). The text of the agreement prevails. Access2Markets
Legal and explanatory notes for 3903900000
3903 CN Explanatory Notes: Polymers of styrene, in primary forms
This heading does not cover styrenated polyesters (heading 3907).
Notes to chapter 39
Notes 1. Throughout the nomenclature, the expression ‘plastics’ means those materials of headings 3901 to 3914 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence. Throughout the nomenclature, any reference to ‘plastics’ also includes vulcanised fibre. The expression, however, does not apply to materials regarded as textile materials of Section XI. 2. This chapter does not cover: (a) lubricating preparations of heading 2710 or 3403; (b) waxes of heading 2712 or 3404; (c) separate chemically defined organic compounds (Chapter 29); (d) heparin or its salts (heading 3001); (e) solutions (other than collodions) consisting of any of the products specified in headings 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50 % of the weight of the solution (heading 3208); stamping foils of heading 3212; (f) organic surface-active agents or preparations of heading 3402; (g) run gums or ester gums (heading 3806); (h) prepared additives for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils (heading 3811); (ij) prepared hydraulic fluids based on polyglycols, silicones or other polymers of Chapter 39 (heading 3819); (k) diagnostic or laboratory reagents on a backing of plastics (heading 3822); (l) synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof; (m) saddlery or harness (heading 4201) or trunks, suitcases, handbags or other containers of heading 4202; (n) plaits, wickerwork or other articles of Chapter 46; (o) wallcoverings of heading 4814; (p) goods of Section XI (textiles and textile articles); (q) articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking sticks, whips, riding-crops or parts thereof); (r) imitation jewellery of heading 7117; (s) articles of Section XVI (machines and mechanical or electrical appliances); (t) parts of aircraft or vehicles of Section XVII; (u) articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments); (v) articles of Chapter 91 (for example, clock or watch cases); (w) articles of Chapter 92 (for example, musical instruments or parts thereof); (x) articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, illuminated signs, prefabricated buildings); (y) articles of Chapter 95 (for example, toys, games, sports requisites); or (z) articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils, and monopods, bipods, tripods and similar articles). 3. Headings 3901 to 3911 apply only to goods of a kind produced by chemical synthesis, falling in the following categories: (a) liquid synthetic polyolefins of which less than 60 % by volume distils at 300 °C, after conversion to 1 013 mbar when a reduced-pressure distillation method is used (headings 3901 and 3902); (b) resins, not highly polymerised, of the coumarone-indene type (heading 3911); (c) other synthetic polymers with an average of at least five monomer units; (d) silicones (heading 3910); (e) resols (heading 3909) and other prepolymers. 4. The expression ‘copolymers’ covers all polymers in which no single monomer unit contributes 95 % or more by weight to the total polymer content. For the purposes of this chapter, except where the context otherwise requires, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading covering polymers of that comonomer unit which predominates by weight over every other single comonomer unit. For the purposes of this note, constituent comonomer units of polymers falling in the same heading shall be taken together. If no single comonomer unit predominates, copolymers or polymer blends, as the case may be, are to be classified in the heading which occurs last in numerical order among those which equally merit consideration. 5. Chemically modified polymers, that is those in which only appendages to the main polymer chain have been changed by chemical reaction, are to be classified in the heading appropriate to the unmodified polymer. This provision does not apply to graft copolymers. 6. In headings 3901 to 3914, the expression ‘primary forms’ applies only to the following forms: (a) liquids and pastes, including dispersions (emulsions and suspensions) and solutions; (b) blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms. 7. Heading 3915 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings 3901 to 3914). 8. For the purposes of heading 3917, the expression ‘tubes, pipes and hoses’ means hollow products, whether semi-manufactured or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). This expression also includes sausage casings and other lay-flat tubing. However, except for the last mentioned, those having an internal cross-section other than round, oval, rectangular (in which the length does not exceed one-and-a-half times the width) or in the shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes. 9. For the purposes of heading 3918, the expression ‘wall or ceiling coverings of plastics’ applies to products in rolls, of a width not less than 45 cm, suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than paper, the layer of plastics (on the face side) being grained, embossed, coloured, design-printed or otherwise decorated. 10. In headings 3920 and 3921, the expression ‘plates, sheets, film, foil and strip’ applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use). 11. Heading 3925 applies only to the following articles, not being products covered by any of the earlier headings of sub-chapter II: (a) reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300 litres; (b) structural elements used, for example, in floors, walls or partitions, ceilings or roofs; (c) gutters and fittings therefor; (d) doors, windows and their frames and thresholds for doors; (e) balconies, balustrades, fencing, gates and similar barriers; (f) shutters, blinds (including venetian blinds) and similar articles and parts and fittings thereof; (g) large-scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses; (h) ornamental architectural features, for example, flutings, cupolas, dovecotes; and (ij) fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and other protective plates. Subheading notes 1. Within any one heading of this chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions: (a) where there is a subheading named ‘Other’ in the same series: (1) the designation in a subheading of a polymer by the prefix ‘poly’ (for example, polyethylene and polyamide-6,6) means that the constituent monomer unit or monomer units of the named polymer taken together must contribute 95 % or more by weight of the total polymer content; (2) the copolymers named in subheadings 3901 30, 3901 40, 3903 20, 3903 30 and 3904 30 are to be classified in those subheadings, provided that the comonomer units of the named copolymers contribute 95 % or more by weight of the total polymer content; (3) chemically modified polymers are to be classified in the subheading named ‘Other’, provided that the chemically modified polymers are not more specifically covered by another subheading; (4) polymers not meeting (1), (2) or (3) above, are to be classified in the subheading, among the remaining subheadings in the series, covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series of subheadings under consideration are to be compared; (b) where there is no subheading named ‘Other’ in the same series: (1) polymers are to be classified in the subheading covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series under consideration are to be compared; (2) chemically modified polymers are to be classified in the subheading appropriate to the unmodified polymer. Polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same proportions. 2. For the purposes of subheading 3920 43, the term ‘plasticisers’ includes secondary plasticisers. Additional note 1. Where the woven, knitted or crocheted fabrics, felt or nonwovens are present merely for reinforcing purposes, gloves, mittens or mitts impregnated, coated or covered with cellular plastics belong to Chapter 39, even if they are: — made up from woven, knitted or crocheted fabrics (other than those of heading 5903), felt or nonwovens impregnated, coated or covered with cellular plastics, or — made up from unimpregnated, uncoated or uncovered woven, knitted or crocheted fabrics, felt or nonwovens and subsequently impregnated, coated or covered with cellular plastics. (Note 3(c) to Chapter 56 and note 2(a)(5) to Chapter 59).
Notes to section VII
PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF Notes 1. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are: (a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked; (b) presented together; and (c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another. 2. Except for the goods of heading 3918 or 3919, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods, fall in Chapter 49.
Other explanatory notes for the chapter
General The HS Explanatory Note to Chapter 39, General, ‘Combinations of plastics and materials other than textiles’, point (d), applies, mutatis mutandis, to combinations of carbon fibres and plastics.
Note 4 Calculation of mass ratios of monomer units in copolymers: The mass ratios of the respective monomer units in copolymer chains are calculated based on the molecular structure of the copolymer (not the starting materials), taking into account the formation reaction of the polymer. When applicable, the atom linking two adjacent monomer units is attributed to the monomer unit from which the atom originates. The following examples illustrate the calculation of the monomer unit content in copolymers: — In poly(ethylene terephthalate), which is a polyester comprised of terephthalic acid and ethylene glycol moieties, both alcoholic oxygens are attributed to the glycol monomer unit. Hence, ethylene glycol is calculated as C2H4O2, and terephthalate is calculated as C8H4O2. — In polyamide-6,6, which is a polyamide comprised of hexamethylenediamine and adipic acid, both nitrogen atoms are attributed to the diamine monomer unit. Hence, hexamethylenediamine is calculated as C6H14N2 and adipic acid is calculated as C6H8O2.
Note 6 The term ‘solutions’, used both in this note and in note 4 to Chapter 32, does not apply to colloidal solutions.
Sources: Combined Nomenclature 2026, Annex I to Regulation (EEC) No 2658/87 (CELEX 32025R1926), and the Explanatory Notes to the Combined Nomenclature (CELEX 02019XC0329(02)-20260213). The section and chapter notes are legally binding; the explanatory notes are guidance. EUR-Lex
EU classification regulations for 3903900000
Commission regulations that classified specific goods under this code. They bind customs in every member state for identical goods.
- 3903 90 90 Aug 12, 2011 · Regulation on EUR-Lex
Styrene butadiene copolymer in primary form.
This copolymer is manufactured by mixing styrene butadiene rubber latex (SBR) with high styrene content resin. The final product consists of a mixture of styrene butadiene copolymers with a proportion of styrene of 65 % by weight or more.
Reasons
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Notes 1, 4 and 6 to Chapter 39, Note 4 (a) and 4 (c) to Chapter 40, subheading Note 1 to Chapter 39 and the wording of CN codes 3903 , 3903 90 and 3903 90 90 . Styrene butadiene copolymers with a proportion of styrene of 65 % by weight or more do not comply with the definition of synthetic rubbers referred to in Note 4 (a) to Chapter 40 since once these products are vulcanised with sulphur, they do not fulfil the elongation and recovery requirements indicated in that Note. Therefore the product is to be classified under CN code 3903 90 90 as other styrene polymers.
Restrictions and flags for 390390
- Russia sanctions: import ban Regulation (EU) No 833/2014, Annex XXI 3903
Art. 3i, goods generating significant revenue for Russia
Read the act on EUR-Lex - Russia sanctions: export ban Regulation (EU) No 833/2014, Annex XXIII 3903
Art. 3k, goods contributing to Russian industrial capacity
Read the act on EUR-Lex
For orientation only. Check the act before you rely on a flag; thresholds, derogations and exceptions are not shown in full.
EU trade in 2025 for 390390
- Extra-EU imports
- €213M
- 82,117 t
- Extra-EU exports
- €380.1M
Top origin countries by import value
- South Korea €71.1M
- United States €45.5M
Japan €20M- Israel €18M
China €14.4M
CN8 codes below this code: 3. Source: Eurostat, Comext, CC BY 4.0, processed by hscode.info. Confidential trade is not allocated to codes.
Tariff changes for 390390 since 2016
- Feb 2026 3903909065 Code removed
- Jan 2025 4 codes Code removed
- Jan 2023 3903909043 Code added
- Jan 2022 3903909025 Code removed
- Jan 2021 3903909046 Code removed
- Jul 2020 3903909033 Code added
- Jan 2020 3903909055 Code removed
- Jan 2019 3903909040 Code removed
- Jul 2018 3903909038 Code added
- Jan 2017 2 codes Code removed
- Jul 2016 2 codes Code added
Month-by-month comparison of the European Commission’s TARIC extractions. Seasonal entry prices left out.
UK import duty for 390390
- 0%
- 6%
Third-country duties of all UK commodity codes under this HS subheading. Source: UK Department for Business and Trade, as of Nov 2, 2026. The UK tariff differs from the EU tariff.
Import VAT in the EU
- Austria 20 %
- Belgium 21 %
- Bulgaria 20 %
- Croatia 25 %
- Cyprus 19 %
- Czechia 21 %
- Denmark 25 %
- Estonia 24 % maybe 9 %
- Finland 25.5 %
- France 20 %
- Germany 19 %
- Greece 24 %
- Hungary 27 %
- Ireland 23 %
- Italy 22 %
- Latvia 21 %
- Lithuania 21 %
- Luxembourg 17 %
- Malta 18 %
- Netherlands 21 %
- Poland 23 %
- Portugal 23 %
- Romania 21 %
- Slovakia 23 %
- Slovenia 22 %
- Spain 21 %
- Sweden 25 %
Standard rate per member state, on the customs value, the duty and transport to the destination. Reduced rates often depend on the use or the buyer and apply only where the country provides them for these goods. Source: European Commission, Taxes in Europe Database, as of Nov 2, 2026.
Rules of origin
Preferential rules of origin for subheading 390390 depend on the trade agreement. The Commission publishes them in Access2Markets.
Rules of origin on Access2MarketsInformation
When importing or exporting "Other", it is crucial to have the correct HS code or TARIC code. The HS code 3903900000 80 serves as the standard code for this product, ensuring that the appropriate duties and taxes are applied when crossing international borders.
To ensure your business transactions run smoothly when importing or exporting "Other", consider the following points:
- Inform yourself about the specific import and export regulations in the countries involved. This includes possible restrictions, taxes, and duties applicable to "Other".
- Check if any additional licenses, permits, or certificates are required to import "Other" into the destination country or export it from the country of origin.
- Make sure your trading partners have valid identification numbers, such as EORI numbers (Economic Operators Registration and Identification) in the EU, to streamline trade and minimize delays.
- Ensure that all trade- and customs-related documents (such as commercial invoices, packing lists, certificates of origin, and insurance policies) are accurately completed and adhere to the respective national regulations.
- Keep an eye on the current exchange rates, as well as packaging, shipping, and insurance costs, to accurately calculate trade costs.
In summary, the HS code or TARIC code for "Other" is 3903900000 80. Make sure you accurately use this code in all your trade and customs documents to guarantee smooth and hassle-free transactions. With these tips, you'll be better prepared for the challenges of international trade and can successfully import and export "Other".
HS Code structure
1. Chapter
There are 21 different sections, which are divided into 96 chapters. Exceptional chapters include chapter 77, which is reserved for future use, chapters 98 and 99, which are limited at national level, and chapter 99, which is a specific code for temporary changes. In the example above, chapter 39 was selected for plastics and articles thereof
2. Heading
The heading determines the specific category within a certain chapter. In the example above, the 03 refers to Polymers of styrene, in primary forms.
3. Subheading
The last two digits of the international harmonized code are more specific and define subcategories of products. In the example above, the 90 refers to Other.
HS Code tree structure
3900000000 80
Chapter PLASTICS AND ARTICLES THEREOF
3903000000 80
Polymers of styrene, in primary forms
3903110000 10
- Polystyrene
3903110000 80
- - Expansible
3903190000 80
- - Other
3903190040 80
- - - Crystalline polystyrene with: - a melting point of 268 °C or more but not more than 272 °C - a setting point of 232 °C or more but not more than 247 °C, - whether or not containing additives and filling material
3903190090 80
- - - Other
3903200000 80
- Styrene-acrylonitrile (SAN) copolymers
3903300000 80
- Acrylonitrile-butadiene-styrene (ABS) copolymers
3903900000 80
- Other
3903901000 80
- - Copolymer, solely of styrene with allyl alcohol, of an acetyl value of 175 or more
3903902000 80
- - Brominated polystyrene, containing by weight 58 % or more but not more than 71 % of bromine, in one of the forms mentioned in note 6(b) to this chapter
3903909000 80
- - Other
3903909020 80
- - - Copolymer in the form of granules containing by weight: - 83 ± 3 % styrene, - 7 ± 2 % n-butyl acrylate, - 9 ± 2 % n-butyl methacrylate and - 0,01 % or more but not more than 1 % of polyolefinic wax
3903909035 80
- - - Copolymer of _α_-methylstyrene and styrene, having a softening point exceeding 113 ºC
3903909038 80
- - - Polytetrafluoroethylene (CAS RN 9002-84-0) encapsulated with an acrylonitrile-styrene copolymer (CAS RN 9003-54-7), with a content by weight of each polymer of 50 % (± 1 %)
3903909043 80
- - - Mixture of polymers consisting by weight of: -10 % or more but not more than 30 % of a styrene-ethylene-butylene-styrene block copolymer (CAS RN 66070-58-4), -25 % or more but not more than 45 % of mineral oil (CAS RN 8042-47-5), -25 % or more but not more than 45 % of calcium carbonate (CAS RN 1317-65-3), -10 % or more but not more than 20 % of polypropylene (CAS RN 9003-07-0), and -1 % or more but not more than 3 % of a copolymer of α-methylstyrene and vinyltoluene (CAS RN 9017-27-0)
3903909060 80
- - - Copolymer of styrene with maleic anhydride, either partially esterified or completely chemically modified, in flake or powder form
3903909070 80
- - - Copolymer in the form of granules containing by weight: - 75 % (± 7 %) styrene and - 25 % (± 7 %) methylmethacrylate
3903909086 80
- - - Mixture containing by weight: - 45% or more but not more than 65% of polymers of styrene, - 30% or more but not more than 45% of poly(phenylene ether), and - not more than 11% of additives
3903909090 80
- - - Other