# Customs tariff code 39: PLASTICS AND ARTICLES THEREOF

> Customs tariff code 39 covers PLASTICS AND ARTICLES THEREOF. TARIC holds no third-country duty rate of its own for this code; the rate follows from the declarable commodity code beneath it.

- Source: https://www.zolltarif-finder.de/en/customs-code/39
- Reference data as at: 2026-07-01
- Customs code: 39
- Third-country duty: none at this level
- Declarable: no

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| Faroe Islands | 0 % | Tariff preference |
| Melilla | 0 % | Tariff preference |
| Occupied palestinian Territory | 0 % | Tariff preference |
| Andorra | 0 % | Customs Union Duty |
| Türkiye | 0 % | Customs Union Duty |
| San Marino | 0 % | Customs Union Duty |
| GSP+ (incentive arrangement for sustainable development and… | 0 % | Tariff preference |
| GSP-EBA (Special arrangement for the least-developed countries… | 0 % | Tariff preference |
| Moldova, Republic of | 0 % | Tariff preference |
| Ecuador | 0 % | Tariff preference |
| United Kingdom | 0 % | Tariff preference |
| OCTs (Overseas Countries and Territories) | 0 % | Tariff preference |

## Compliance regimes

- EUDR: in scope (oil palm), partial only

## Notes that govern this classification

### Kapitel 39

1. Als „Kunststoffe" gelten in der Nomenklatur die Stoffe der Positionen 3901 bis 3914, die im Zeitpunkt der Polymerisation oder in einem späteren Stadium unter einer äußeren Einwirkung (im Allgemeinen Wärme und Druck, falls erforderlich auch unter Zuhilfenahme von Lösemitteln oder Weichmachern) durch Gießen, Pressen, Strangpressen, Walzen oder ein anderes Verfahren eine Form erhalten können oder erhalten haben, die auch nach Beendigung der äußeren Einwirkung erhalten bleibt (RV E3901100). Der Begriff „Kunststoffe" umfasst in der Nomenklatur auch Vulkanfiber. Dagegen ist dieser Begriff nicht anwendbar auf Stoffe, die als Spinnstoffe des Abschnitts XI gelten (RV E3901200). 2. …

### Abschnitt VII

1. Warenzusammenstellungen, die aus zwei oder mehreren voneinander getrennten Bestandteilen bestehen, von denen einige oder alle zu diesem Abschnitt gehören, und die erkennbar dazu bestimmt sind, durch Vermischen ein Erzeugnis des Abschnitts VI oder VII herzustellen, sind der für dieses Erzeugnis zutreffenden Position zuzuweisen unter der Voraussetzung, dass die Einzelbestandteile: a) ohne weiteres Umpacken aufgrund ihrer Aufmachung eindeutig erkennbar dazu bestimmt sind, zusammen verwendet zu werden (RV C0701A00) b) zusammen gestellt werden und (RV C0701B00) c) entweder aufgrund ihrer Beschaffenheit oder ihrer entsprechenden Mengen als einander ergänzend erkennbar sind (RV C0701C00). 2. …

## Subdivisions of this code

- 3901 Polymers of ethylene, in primary forms
- 3902 Polymers of propylene or of other olefins, in primary forms
- 3903 Polymers of styrene, in primary forms
- 3904 Polymers of vinyl chloride or of other halogenated olefins, in primary forms
- 3905 Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms
- 3906 Acrylic polymers in primary forms
- 3907 Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms
- 3908 Polyamides in primary forms
- 3909 Amino-resins, phenolic resins and polyurethanes, in primary forms
- 3910 Silicones in primary forms
- 3911 Petroleum 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
- 3912 Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms
- 3913 Natural 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
- 3914 Ion-exchangers based on polymers of headings 3901 to 3913, in primary forms
- 3915 Waste, parings and scrap, of plastics
- 3916 Monofilament 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
- 3917 Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics
- 3918 Floor 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
- 3919 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls
- 3920 Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
- 3921 Other plates, sheets, film, foil and strip, of plastics
- 3922 Baths, shower-baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics
- 3923 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics
- 3924 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics
- 3925 Builders' ware of plastics, not elsewhere specified or included
- 3926 Other articles of plastics and articles of other materials of headings 3901 to 3914

## Frequently asked questions

### What does customs tariff code 39 cover?

Code 39 covers PLASTICS AND ARTICLES THEREOF. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 39?

TARIC holds no third-country rate of its own for 39. The rate follows from the declarable commodity code beneath it.

### How many digits does 39 have?

39 has two digits and identifies a Harmonised System chapter. A German import declaration requires the eleven-digit commodity code.

### Is there binding tariff information for 39?

The EBTI database currently holds no valid decisions on 39. Comparable cases are found through the parent heading instead.

### What happens if the customs tariff code is wrong?

An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.

### Is 39 in scope of the EUDR?

Yes. 39 appears in Annex I of the EU deforestation regulation (commodity oil palm). The Annex entry is narrower than the code, so only part of it is in scope. A due diligence statement and geolocation data for the plots of production are required.

### Does customs tariff code 39 change?

39 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

Published by TC21 Ventures GmbH, Berlin. Derived from the Combined Nomenclature, TARIC, and the EBTI database. When citing, please link https://www.zolltarif-finder.de/en/customs-code/39.