Chapter 39 covers plastics and articles thereof — from raw polymer pellets to finished plastic packaging, automotive components and household goods
Chapter 39 of the Harmonised System is one of the most commercially significant chapters, covering plastics in primary forms (polymers, resins, polymer granules — headings 3901–3914) and articles of plastics (sheets, film, packaging, household goods, automotive parts — headings 3915–3926). Portugal has a substantial plastics manufacturing sector, particularly for automotive components, packaging and moulded plastic parts. EU REACH regulations apply to all chemical products and plastic articles containing restricted substances. Single-Use Plastics Directive (SUP) restricts or bans certain plastic product categories across the EU.
Import duty rates shown for the EU (from non-EU), UK (from non-UK), and USA (from non-USA). Intra-EU shipments have 0% duty.
| HS Code | Product description | EU duty | UK duty | USA duty | Notes |
|---|---|---|---|---|---|
| 3901 | Polymers of ethylene in primary forms (polyethylene — LDPE, HDPE, LLDPE) | 6.5% | 6.5% | Free–3.7% | Polyethylene granules/pellets — raw material for packaging film, bottles, pipes, household goods |
| 3902 | Polymers of propylene in primary forms (polypropylene — PP) | 6.5% | 6.5% | Free–3.7% | PP pellets — widely used in automotive parts, food packaging, textiles fibre |
| 3903 | Polymers of styrene in primary forms (PS, ABS, SAN) | 6.5% | 6.5% | Free–4.4% | Polystyrene (PS) and ABS (acrylonitrile-butadiene-styrene) — electronics housings, packaging, appliance parts |
| 3904 | Polymers of vinyl chloride (PVC) in primary forms | 6.5% | 6.5% | Free–3.8% | PVC resin — pipes, window profiles, flooring, cable insulation, packaging. Plasticisers (phthalates) heavily regulated under EU REACH. |
| 3907 | Polyacetals, polyethers and epoxide resins in primary forms | 6.5% | 6.5% | Free–4.4% | Includes PET (polyethylene terephthalate) — primary raw material for PET bottles and polyester fibre |
| 3915 | Waste, parings and scrap of plastics | Free | Free | Free | Plastic recyclate and scrap — important for circular economy. Transboundary plastic waste movements regulated under Basel Convention. |
| 3917 | Tubes, pipes and hoses, and fittings therefore, of plastics | 6.5% | 6.5% | Free–3.8% | Plastic piping, irrigation tubing, pneumatic hosing, hydraulic lines. CE marking required for many applications. |
| 3920 | Other plates, sheets, film, foil and strip of plastics, not cellular | 6.5% | 6.5% | Free–4.2% | Rigid plastic sheet (PETG, PMMA, PC) and flexible film (PE, PP, PVC, PET film). Packaging film and thermoform sheet. |
| 3923 | Articles for the conveyance or packing of goods, of plastics | 6.5% | 6.5% | Free–3.7% | Plastic crates, boxes, bottles, jerry cans, containers — packaging articles. SUP restrictions apply to single-use items. |
| 3924 | Tableware, kitchenware, household articles of plastics | 6.5% | 6.5% | Free–3.4% | Plastic plates, bowls, cups, storage containers for domestic use. Food contact materials must comply with EU Regulation 10/2011. |
| 3926 | Other articles of plastics | 6.5% | 6.5% | Free–5.3% | Catch-all for plastic articles not elsewhere classified — plastic fittings, office items, sports goods components, automotive trims |
Duty rates are indicative based on standard MFN (Most Favoured Nation) tariffs. Actual rates may vary by country of origin and applicable trade agreements. Always verify with the official tariff database of the destination country.
No duty on intra-EU trade. For imports from third countries: raw polymers in primary forms (3901–3914): 6.5%. Articles of plastics (3917–3926): 6.5% standard, with some exceptions. No reduced rates under Florence Agreement or similar.
UK maintained EU tariff rates for plastics post-Brexit. Raw polymers: 6.5%. Plastic articles: 6.5%. EU-origin goods face full UK MFN rates (no preferential rate under UK-EU TCA for most plastics). UK Plastics Tax: £200/tonne on plastic packaging with less than 30% recycled content (from April 2022).
US plastics duties are generally low: most polymer raw materials 0–3.7%, plastic articles 0–5.3%. No EU preferential rate. USA is a major global plastics producer — import tariffs reflect domestic industry protection goals.
Brazil applies higher tariffs on plastics: raw polymers 6–12% II (import duty) + IPI + PIS/COFINS + ICMS. Total effective tax can reach 30–50%. Brazil has significant domestic plastics production and uses tariffs to protect local industry.
India: 10% BCD on most plastic articles + 18% IGST. Raw polymer imports: 5–10% BCD. India imposes additional anti-dumping duties on some plastic products from specific countries. Total effective import cost: 28–40%.
Growing number of countries apply zero or reduced duties on recycled plastic content as part of sustainability policies. EU, UK and several other markets are introducing plastic packaging taxes linked to recycled content percentage — distinct from HS code duties.
REACH compliance: all plastics and articles thereof exported from Portugal must comply with EU REACH (Registration, Evaluation, Authorisation and Restriction of Chemicals) and the Substances of Very High Concern (SVHC) candidate list. Products must have Safety Data Sheets (SDS) if applicable. Confirm REACH substance registration for high-volume polymer exports.
Single-Use Plastics Directive (SUP): EU Directive 2019/904 bans or restricts single-use plastic items including cutlery, plates, cotton bud sticks, straws, stirrers, balloon sticks and polystyrene food and drink containers. Verify your plastic article is not subject to SUP restrictions before shipping intra-EU.
Food contact plastics: plastic articles intended to contact food must comply with EU Regulation No 10/2011 on plastic materials in contact with food. This requires specific polymer formulations and prohibits certain additives. Issue a Declaration of Compliance (DoC) to your food-industry customers.
Plasticisers and phthalates: certain phthalate plasticisers commonly used in PVC (DEHP, DBP, BBP, DIBP) are subject to SVHC authorisation under REACH. PVC articles with phthalate content above 0.1% may require REACH authorisation. Critical for toys, childcare articles, food contact and medical devices.
Plastic recyclate (3915): transboundary movements of plastic waste are regulated under the Basel Convention and EU Waste Shipment Regulation. Green-listed plastic waste for recycling between EU member states requires Annex VII documentation. Export of plastic waste to non-OECD countries faces strict controls.
Automotive plastics: HS 3926.30 (fittings for furniture/bodywork) is commonly used for automotive plastic trim, but many automotive plastic parts are classified under Chapter 87 (motor vehicle parts) rather than Chapter 39. Confirm with your customs broker — correct chapter affects duty rate significantly.
What is the EU import duty on plastics?
EU import duty on plastics under Chapter 39 is generally 6.5% for both raw polymers in primary forms (headings 3901–3914) and articles of plastics (headings 3915–3926). Plastic waste and scrap (3915) is duty-free. These are EU Common External Tariff rates applied to imports from third countries — intra-EU trade in plastics is duty-free.
What REACH obligations apply to plastic exporters?
EU REACH (Regulation EC 1907/2006) imposes obligations on manufacturers and importers of chemical substances. For plastic articles: if the article contains Substances of Very High Concern (SVHCs) above 0.1% by weight, suppliers must inform customers and consumers on request. For polymer raw materials above 1 tonne/year, REACH registration with ECHA may be required. Always check the current SVHC Candidate List for restricted substances in your plastic formulations.
What is the Single-Use Plastics Directive and how does it affect exports?
EU Directive 2019/904 (SUP Directive) restricts or bans certain single-use plastic items in the EU from 3 July 2021. Banned items include: plastic cutlery, plates, straws, stirrers, cotton bud sticks, polystyrene food and drink containers and balloons sticks. Restricted (must meet marking, design or producer responsibility requirements): plastic bottles, cups, tobacco filters, packets, wrappers, wet wipes, sanitary items, lightweight plastic carrier bags. If your product falls into a banned category, it cannot be sold in the EU — regardless of HS code or import duty.
How do I classify automotive plastic parts?
Automotive plastic parts can be classified under Chapter 39 or Chapter 87 depending on the part's function and how it was manufactured. Parts that are identifiable as specific motor vehicle parts (Chapter 87.08) are generally classified in Chapter 87 regardless of material. Generic plastic components (fittings, clips, brackets) that could be used in multiple applications may classify in Chapter 39. The key rule is: if the part is specifically designed for a motor vehicle, Chapter 87 usually takes priority. Chapter 87 typically carries 3.7–4.5% EU duty — lower than Chapter 39's 6.5% for many sub-headings.
What is the UK Plastic Packaging Tax?
The UK Plastic Packaging Tax, effective from April 2022, applies a charge of £200 per tonne on plastic packaging manufactured in or imported into the UK that does not contain at least 30% recycled plastic content. This is not a customs duty — it is an environmental tax paid by the UK manufacturer or the importer of the plastic packaging. All plastic packaging imported into the UK (including packaging used for goods) must be assessed for this tax. Exporters into the UK should provide recycled content certificates to their UK importers to minimise this tax liability.
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