{
  "url": "https://openlegislation.uk/eu-regulation-2019-1776/annex-I/chapter-39",
  "json_url": "https://openlegislation.uk/eu-regulation-2019-1776/annex-I/chapter-39.json",
  "legislation": "eur/2019/1776",
  "legislation_title": "Commission Implementing Regulation (EU) 2019/1776 of 9 October 2019 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2019-1776",
  "path": "annex/I/chapter/39",
  "kind": "chapter",
  "number": "39",
  "heading": "PLASTICS AND ARTICLES THEREOF",
  "text": "CN code\nDescription\nConventional rate of duty (%)\nSupplementary unit\n3901\nPolymers of ethylene, in primary forms\n390110\nPolyethylene having a specific gravity of less than 0,94\n39011010\nLinear polyethylene\n6,5\n—\n39011090\nOther\n6,5\n—\n390120\nPolyethylene having a specific gravity of 0,94 or more\n39012010\nPolyethylene in one of the forms mentioned in note 6(b) to this chapter, of a specific gravity of 0,958 or more at 23 °C, containing: 50 mg/kg or less of aluminium,\n2 mg/kg or less of calcium,\n2 mg/kg or less of chromium,\n2 mg/kg or less of iron,\n2 mg/kg or less of nickel,\n2 mg/kg or less of titanium and\n8 mg/kg or less of vanadium,\nfor the manufacture of chlorosulphonated polyethylene\nFree\n—\n39012090\nOther\n6,5\n—\n39013000\nEthylene-vinyl acetate copolymers\n6,5\n—\n39014000\nEthylene-alpha-olefin copolymers, having a specific gravity of less than 0,94\n6,5\n—\n390190\nOther\n39019030\nIonomer resin consisting of a salt of a terpolymer of ethylene with isobutyl acrylate and methacrylic acid; A-B-A block copolymer of polystyrene, ethylene-butylene copolymer and polystyrene, containing by weight 35 % or less of styrene, in one of the forms mentioned in note 6(b) to this chapter\nFree\n—\n39019080\nOther\n6,5\n—\n3902\nPolymers of propylene or of other olefins, in primary forms\n39021000\nPolypropylene\n6,5\n—\n39022000\nPolyisobutylene\n6,5\n—\n39023000\nPropylene copolymers\n6,5\n—\n390290\nOther\n39029010\nA-B-A block copolymer of polystyrene, ethylene-butylene copolymer and polystyrene, containing by weight 35 % or less of styrene, in one of the forms mentioned in note 6(b) to this chapter\nFree\n—\n39029020\nPolybut-1-ene, a copolymer of but-1-ene with ethylene containing by weight 10 % or less of ethylene, or a blend of polybut-1-ene with polyethylene and/or polypropylene containing by weight 10 % or less of polyethylene and/or 25 % or less of polypropylene, in one of the forms mentioned in note 6(b) to this chapter\nFree\n—\n39029090\nOther\n6,5\n—\n3903\nPolymers of styrene, in primary forms\nPolystyrene\n39031100\nExpansible\n6,5\n—\n39031900\nOther\n6,5\n—\n39032000\nStyrene-acrylonitrile (SAN) copolymers\n6,5\n—\n39033000\nAcrylonitrile-butadiene-styrene (ABS) copolymers\n6,5\n—\n390390\nOther\n39039010\nCopolymer, solely of styrene with allyl alcohol, of an acetyl value of 175 or more\nFree\n—\n39039020\nBrominated 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\nFree\n—\n39039090\nOther\n6,5\n—\n3904\nPolymers of vinyl chloride or of other halogenated olefins, in primary forms\n39041000\nPoly(vinyl chloride), not mixed with any other substances\n6,5\n—\nOther poly(vinyl chloride)\n39042100\nNon-plasticised\n6,5\n—\n39042200\nPlasticised\n6,5\n—\n39043000\nVinyl chloride-vinyl acetate copolymers\n6,5\n—\n39044000\nOther vinyl chloride copolymers\n6,5\n—\n390450\nVinylidene chloride polymers\n39045010\nCopolymer of vinylidene chloride with acrylonitrile, in the form of expansible beads of a diameter of 4 micrometres or more but not more than 20 micrometres\nFree\n—\n39045090\nOther\n6,5\n—\nFluoropolymers\n39046100\nPolytetrafluoroethylene\n6,5\n—\n390469\nOther\n39046910\nPoly(vinyl fluoride), in one of the forms mentioned in note 6(b) to this chapter\nFree\n—\n39046920\nFluoroelastomers FKM\n6,5\n—\n39046980\nOther\n6,5\n—\n39049000\nOther\n6,5\n—\n3905\nPolymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms\nPoly(vinyl acetate)\n39051200\nIn aqueous dispersion\n6,5\n—\n39051900\nOther\n6,5\n—\nVinyl acetate copolymers\n39052100\nIn aqueous dispersion\n6,5\n—\n39052900\nOther\n6,5\n—\n39053000\nPoly(vinyl alcohol), whether or not containing unhydrolysed acetate groups\n6,5\n—\nOther\n39059100\nCopolymers\n6,5\n—\n390599\nOther\n39059910\nPoly(vinyl formal), in one of the forms mentioned in note 6(b) to this chapter, of a molecular weight of 10 000 or more but not exceeding 40 000 and containing by weight: 9,5 % or more but not more than 13 % of acetyl groups evaluated as vinyl acetate and\n5 % or more but not more than 6,5 % of hydroxy groups evaluated as vinyl alcohol\nFree\n—\n39059990\nOther\n6,5\n—\n3906\nAcrylic polymers in primary forms\n39061000\nPoly(methyl methacrylate)\n6,5\n—\n390690\nOther\n39069010\nPoly[N-(3-hydroxyimino-1,1-dimethylbutyl)acrylamide]\nFree\n—\n39069020\nCopolymer of 2-diisopropylaminoethyl methacrylate with decyl methacrylate, in the form of a solution in N,N-dimethylacetamide, containing by weight 55 % or more of copolymer\nFree\n—\n39069030\nCopolymer of acrylic acid with 2-ethylhexyl acrylate, containing by weight 10 % or more but not more than 11 % of 2-ethylhexyl acrylate\nFree\n—\n39069040\nCopolymer of acrylonitrile with methyl acrylate, modified with polybutadiene-acrylonitrile (NBR)\nFree\n—\n39069050\nPolymerisation product of acrylic acid with alkyl methacrylate and small quantities of other monomers, for use as a thickener in the manufacture of textile printing pastes\nFree\n—\n39069060\nCopolymer of methyl acrylate with ethylene and a monomer containing a non-terminal carboxy group as a substituent, containing by weight 50 % or more of methyl acrylate, whether or not compounded with silica\n5\n—\n39069090\nOther\n6,5\n—\n3907\nPolyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms\n39071000\nPolyacetals\n6,5\n—\n390720\nOther polyethers\nPolyether alcohols\n39072011\nPolyethylene glycols\n6,5\n—\n39072020\nOther\n6,5\n—\nOther\n39072091\nCopolymer of 1-chloro-2,3-epoxypropane with ethylene oxide\nFree\n—\n39072099\nOther\n6,5\n—\n39073000\nEpoxide resins\n6,5\n—\n39074000\nPolycarbonates\n6,5\n—\n39075000\nAlkyd resins\n6,5\n—\nPoly(ethylene terephthalate)\n39076100\nHaving a viscosity number of 78 ml/g or higher\n6,5\n—\n39076900\nOther\n6,5\n—\n39077000\nPoly(lactic acid)\n6,5\n—\nOther polyesters\n390791\nUnsaturated\n39079110\nLiquid\n6,5\n—\n39079190\nOther\n6,5\n—\n390799\nOther\n39079905\nThermoplastic liquid crystal aromatic polyester copolymers\nFree\n—\n39079910\nPoly(ethylene naphthalene-2,6-dicarboxylate)\nFree\n—\n39079980\nOther\n6,5\n—\n3908\nPolyamides in primary forms\n39081000\nPolyamide-6, -11, -12, -6,6, -6,9, -6,10 or -6,12\n6,5\n—\n39089000\nOther\n6,5\n—\n3909\nAmino-resins, phenolic resins and polyurethanes, in primary forms\n39091000\nUrea resins; thiourea resins\n6,5\n—\n39092000\nMelamine resins\n6,5\n—\nOther amino-resins\n39093100\nPoly(methylene phenyl isocyanate) (crude MDI, polymeric MDI)\n6,5\n—\n39093900\nOther\n6,5\n—\n39094000\nPhenolic resins\n6,5\n—\n390950\nPolyurethanes\n39095010\nPolyurethane of 2,2′-(tert-butylimino)diethanol and 4,4′-methylenedicyclohexyl diisocyanate, in the form of a solution in N,N-dimethylacetamide, containing by weight 50 % or more of polymer\nFree\n—\n39095090\nOther\n6,5\n—\n39100000\nSilicones in primary forms\n6,5\n—\n3911\nPetroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in note 3 to this chapter, not elsewhere specified or included, in primary forms\n39111000\nPetroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes\n6,5\n—\n391190\nOther\nCondensation or rearrangement polymerisation products whether or not chemically modified\n39119011\nPoly(oxy-1,4-phenylenesulphonyl-1,4-phenyleneoxy-1,4-phenyleneisopropylidene-1,4-phenylene), in one of the forms mentioned in note 6(b) to this chapter\n3,5\n—\n39119013\nPoly(thio-1,4-phenylene)\nFree\n—\n39119019\nOther\n6,5\n—\nOther\n39119092\nCopolymer of p-cresol and divinylbenzene, in the form of a solution in N,N-dimethylacetamide containing by weight 50 % or more of polymer; hydrogenated copolymers of vinyltoluene and α-methylstyrene\nFree\n—\n39119099\nOther\n6,5\n—\n3912\nCellulose and its chemical derivatives, not elsewhere specified or included, in primary forms\nCellulose acetates\n39121100\nNon-plasticised\n6,5\n—\n39121200\nPlasticised\n6,5\n—\n391220\nCellulose nitrates (including collodions)\nNon-plasticised\n39122011\nCollodions and celloidin\n6,5\n—\n39122019\nOther\n6\n—\n39122090\nPlasticised\n6,5\n—\nCellulose ethers\n39123100\nCarboxymethylcellulose and its salts\n6,5\n—\n391239\nOther\n39123920\nHydroxypropylcellulose\nFree\n—\n39123985\nOther\n6,5\n—\n391290\nOther\n39129010\nCellulose esters\n6,4\n—\n39129090\nOther\n6,5\n—\n3913\nNatural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms\n39131000\nAlginic acid, its salts and esters\n5\n—\n39139000\nOther\n6,5\n—\n39140000\nIon-exchangers based on polymers of headings 3901 to 3913, in primary forms\n6,5\n—\n3915\nWaste, parings and scrap, of plastics\n39151000\nOf polymers of ethylene\n6,5\n—\n39152000\nOf polymers of styrene\n6,5\n—\n39153000\nOf polymers of vinyl chloride\n6,5\n—\n391590\nOf other plastics\n39159011\nOf polymers of propylene\n6,5\n—\n39159080\nOther\n6,5\n—\n3916\nMonofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics\n39161000\nOf polymers of ethylene\n6,5\n—\n39162000\nOf polymers of vinyl chloride\n6,5\n—\n391690\nOf other plastics\n39169010\nOf condensation or rearrangement polymerisation products, whether or not chemically modified\n6,5\n—\n39169050\nOf addition polymerisation products\n6,5\n—\n39169090\nOther\n6,5\n—\n3917\nTubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics\n391710\nArtificial guts (sausage casings) of hardened protein or of cellulosic materials\n39171010\nOf hardened protein\n5,3\n—\n39171090\nOf cellulosic materials\n6,5\n—\nTubes, pipes and hoses, rigid\n391721\nOf polymers of ethylene\n39172110\nSeamless and of a length exceeding the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked\n6,5\n—\n39172190\nOther\n6,5\n—\n391722\nOf polymers of propylene\n39172210\nSeamless and of a length exceeding the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked\n6,5\n—\n39172290\nOther\n6,5\n—\n391723\nOf polymers of vinyl chloride\n39172310\nSeamless and of a length exceeding the maximum cross-sectional dimension, whether or not surface-worked, but not otherwise worked\n6,5\n—\n39172390\nOther\n6,5\n—\n39172900\nOf other plastics\n6,5\n—\nOther tubes, pipes and hoses\n39173100\nFlexible tubes, pipes and hoses, having a minimum burst pressure of 27,6 MPa\n6,5\n—\n39173200\nOther, not reinforced or otherwise combined with other materials, without fittings\n6,5\n—\n39173300\nOther, not reinforced or otherwise combined with other materials, with fittings\n6,5\n—\n39173900\nOther\n6,5\n—\n39174000\nFittings\n6,5\n—\n3918\nFloor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter\n391810\nOf polymers of vinyl chloride\n39181010\nConsisting of a support impregnated, coated or covered with poly(vinyl chloride)\n6,5\nm2\n39181090\nOther\n6,5\nm2\n39189000\nOf other plastics\n6,5\nm2\n3919\nSelf-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls\n391910\nIn rolls of a width not exceeding 20 cm\nStrips, the coating of which consists of unvulcanised natural or synthetic rubber\n39191012\nOf poly(vinyl chloride) or of polyethylene\n6,3\n—\n39191015\nOf polypropylene\n6,3\n—\n39191019\nOther\n6,3\n—\n39191080\nOther\n6,5\n—\n391990\nOther\n39199020\nSelf-adhesive circular polishing pads of a kind used for the manufacture of semiconductor wafers\nFree\n—\n39199080\nOther\n6,5\n—\n3920\nOther plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials\n392010\nOf polymers of ethylene\nOf a thickness not exceeding 0,125 mm\nOf polyethylene having a specific gravity of\nLess than 0,94\n39201023\nPolyethylene film, of a thickness of 20 micrometres or more but not exceeding 40 micrometres, for the production of photoresist film used in the manufacture of semiconductors or printed circuits\nFree\n—\n39201024\nStretch film, not printed\n6,5\n—\n39201025\nOther\n6,5\n—\n39201028\n0,94 or more\n6,5\n—\n39201040\nOther\n6,5\n—\nOf a thickness exceeding 0,125 mm\n39201081\nSynthetic paper pulp, in the form of moist sheets made from unconnected finely branched polyethylene fibrils, whether or not blended with cellulose fibres in a quantity not exceeding 15 %, containing poly(vinyl alcohol) dissolved in water as the moistening agent\nFree\n—\n39201089\nOther\n6,5\n—\n392020\nOf polymers of propylene\nOf a thickness not exceeding 0,10 mm\n39202021\nBiaxially oriented\n6,5\n—\n39202029\nOther\n6,5\n—\n39202080\nOf a thickness exceeding 0,10 mm\n6,5\n—\n39203000\nOf polymers of styrene\n6,5\n—\nOf polymers of vinyl chloride\n392043\nContaining by weight not less than 6 % of plasticisers\n39204310\nOf a thickness not exceeding 1 mm\n6,5\n—\n39204390\nOf a thickness exceeding 1 mm\n6,5\n—\n392049\nOther\n39204910\nOf a thickness not exceeding 1 mm\n6,5\n—\n39204990\nOf a thickness exceeding 1 mm\n6,5\n—\nOf acrylic polymers\n39205100\nOf poly(methyl methacrylate)\n6,5\n—\n392059\nOther\n39205910\nCopolymer of acrylic and methacrylic esters, in the form of film of a thickness not exceeding 150 micrometres\nFree\n—\n39205990\nOther\n6,5\n—\nOf polycarbonates, alkyd resins, polyallyl esters or other polyesters\n39206100\nOf polycarbonates\n6,5\n—\n392062\nOf poly(ethylene terephthalate)\nOf a thickness not exceeding 0,35 mm\n39206212\nPoly(ethylene terephthalate) film, of a thickness of 72 micrometres or more but not exceeding 79 micrometres, for the manufacture of flexible magnetic disks; poly(ethylene terephthalate) film, of a thickness of 100 micrometres or more but not exceeding 150 micrometres, for the manufacture of photopolymer printing plates\nFree\n—\n39206219\nOther\n6,5\n—\n39206290\nOf a thickness exceeding 0,35 mm\n6,5\n—\n39206300\nOf unsaturated polyesters\n6,5\n—\n39206900\nOf other polyesters\n6,5\n—\nOf cellulose or its chemical derivatives\n39207100\nOf regenerated cellulose\n6,5\n—\n392073\nOf cellulose acetate\n39207310\nFilm in rolls or in strips, for cinematography or photography\n6,3\n—\n39207380\nOther\n6,5\n—\n392079\nOf other cellulose derivatives\n39207910\nOf vulcanised fibre\n5,7\n—\n39207990\nOther\n6,5\n—\nOf other plastics\n39209100\nOf poly(vinyl butyral)\n6,1\n—\n39209200\nOf polyamides\n6,5\n—\n39209300\nOf amino-resins\n6,5\n—\n39209400\nOf phenolic resins\n6,5\n—\n392099\nOf other plastics\nOf condensation or rearrangement polymerisation products, whether or not chemically modified\n39209921\nPolyimide sheet and strip, uncoated, or coated or covered solely with plastic\nFree\n—\n39209928\nOther\n6,5\n—\nOf addition polymerisation products\n39209952\nPoly(vinyl fluoride) sheet; biaxially oriented poly(vinyl alcohol) film, containing by weight 97 % or more of poly(vinyl alcohol), uncoated, of a thickness not exceeding 1 mm\nFree\n—\n39209953\nIon-exchange membranes of fluorinated plastic material, for use in chlor-alkali electrolytic cells\nFree\n—\n39209959\nOther\n6,5\n—\n39209990\nOther\n6,5\n—\n3921\nOther plates, sheets, film, foil and strip, of plastics\nCellular\n39211100\nOf polymers of styrene\n6,5\n—\n39211200\nOf polymers of vinyl chloride\n6,5\n—\n392113\nOf polyurethanes\n39211310\nFlexible\n6,5\n—\n39211390\nOther\n6,5\n—\n39211400\nOf regenerated cellulose\n6,5\n—\n39211900\nOf other plastics\n6,5\n—\n392190\nOther\nOf condensation or rearrangement polymerisation products, whether or not chemically modified\n39219010\nOf polyesters\n6,5\n—\n39219030\nOf phenolic resins\n6,5\n—\nOf amino-resins\nLaminated\n39219041\nHigh-pressure laminates with a decorative surface on one or both sides\n6,5\n—\n39219043\nOther\n6,5\n—\n39219049\nOther\n6,5\n—\n39219055\nOther\n6,5\n—\n39219060\nOf addition polymerisation products\n6,5\n—\n39219090\nOther\n6,5\n—\n3922\nBaths, shower-baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics\n39221000\nBaths, shower-baths, sinks and washbasins\n6,5\n—\n39222000\nLavatory seats and covers\n6,5\n—\n39229000\nOther\n6,5\n—\n3923\nArticles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics\n392310\nBoxes, cases, crates and similar articles\n39231010\nBoxes, cases, crates and similar articles, of plastic, specially shaped or fitted for the conveyance or packing of semiconductor wafers, masks, or reticles\nFree\n—\n39231090\nOther\n6,5\n—\nSacks and bags (including cones)\n39232100\nOf polymers of ethylene\n6,5\n—\n392329\nOf other plastics\n39232910\nOf poly(vinyl chloride)\n6,5\n—\n39232990\nOther\n6,5\n—\n392330\nCarboys, bottles, flasks and similar articles\n39233010\nOf a capacity not exceeding two litres\n6,5\np/st\n39233090\nOf a capacity exceeding two litres\n6,5\np/st\n392340\nSpools, cops, bobbins and similar supports\n39234010\nSpools, reels and similar supports for photographic and cinematographic film or for tapes, films and the like of heading 8523\n5,3\n—\n39234090\nOther\n6,5\n—\n392350\nStoppers, lids, caps and other closures\n39235010\nCaps and capsules for bottles\n6,5\n—\n39235090\nOther\n6,5\n—\n39239000\nOther\n6,5\n—\n3924\nTableware, kitchenware, other household articles and hygienic or toilet articles, of plastics\n39241000\nTableware and kitchenware\n6,5\n—\n39249000\nOther\n6,5\n—\n3925\nBuilders' ware of plastics, not elsewhere specified or included\n39251000\nReservoirs, tanks, vats and similar containers, of a capacity exceeding 300 litres\n6,5\n—\n39252000\nDoors, windows and their frames and thresholds for doors\n6,5\np/st\n39253000\nShutters, blinds (including venetian blinds) and similar articles and parts thereof\n6,5\n—\n392590\nOther\n39259010\nFittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings\n6,5\n—\n39259020\nTrunking, ducting and cable trays for electrical circuits\n6,5\n—\n39259080\nOther\n6,5\n—\n3926\nOther articles of plastics and articles of other materials of headings 3901 to 3914\n39261000\nOffice or school supplies\n6,5\n—\n39262000\nArticles of apparel and clothing accessories (including gloves, mittens and mitts)\n6,5\n—\n39263000\nFittings for furniture, coachwork or the like\n6,5\n—\n39264000\nStatuettes and other ornamental articles\n6,5\n—\n392690\nOther\n39269050\nPerforated buckets and similar articles used to filter water at the entrance to drains\n6,5\n—\n39269097\nOther\n6,5\n—",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Article 254 of Regulation (EU) No 952/2013 of the European Parliament and of the Council (OJ L 269, 10.10.2013, p. 1))."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "A door or window with or without its frame or threshold is considered as one piece."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Customs duty autonomously suspended, for an indefinite period, for sheath contraceptives of polyurethane (TARIC code 3926 90 97 60)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2019/1776/annex/I/chapter/39",
    "retrieved_at": "2026-11-01T14:43:05.502540+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}