Hierarchy

07Section VII — PLASTICS AND ARTICLES THEREOF

3900000000PLASTICS AND ARTICLES THEREOF

3924000000Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics

3924100000Tableware and kitchenware

3924100011Kitchenware containing polyamide or melamine

3924100090Other

Duties & Measures

Third Country Duty6.500 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

6.500 %

Preferential rates(60)

+50

Preferential rates - 60 Origin
Origin	Savings	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %-6.5 pp	-6.5 pp	—	1
EU-Switzerland agreement: re-imported goods1007 0.000 %-6.5 pp	-6.5 pp	—	2
CARIFORUM1033 0.000 %-6.5 ppEU-CARIFORUM EPA	-6.5 pp	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %-6.5 ppESA Interim EPA	-6.5 pp	ESA Interim EPA
SADC EPA1035 0.000 %-6.5 ppSADC EPA	-6.5 pp	SADC EPA
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 0.000 %-6.5 pp	-6.5 pp	—
GSP-EBA2005 0.000 %-6.5 ppEverything But Arms	-6.5 pp	Everything But Arms
European Economic Area2012 0.000 %-6.5 ppEEA Agreement	-6.5 pp	EEA Agreement	1

Airworthiness tariff suspension(1)

inherited from 3924000000

ERGA OMNES

0.000 %1Regulation 1517/182018-11-01

1 certificate(s) required

C119Other certificates

Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate

Measure not applicable

CD333The autonomous Common Customs Tariff duties laid down in Regulation (EEC) No 2658/87 for parts, components and other goods of a kind to be incorporated in or used for aircraft and parts thereof in the course of their manufacture, repair, maintenance, rebuilding, modification or conversion is suspended. In order to benefit from the suspension, the declarant shall present to the customs authorities an Authorised Release Certificate — EASA Form 1, as set out in Appendix I to Annex I to Regulation (EU) No 748/2012, or an equivalent certificate. The certificates which are deemed to be equivalent to Authorised Release Certificates are listed in Annex II to the Regulation (EU) 2018/1517.

Low-value consignment customs duty(2)

inherited from 3900000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

TM01066From 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where: (a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or (b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Suspension -ships, vessels & drilling platforms(1)

ERGA OMNES

0.000 %1Regulation 2658/872016-07-01

1 certificate(s) required

C990Other certificates

End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)

Measure not applicable

EU003According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.

TM5101. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels. 2. Customs duties shall be suspended in respect of: (a) goods intended for incorporation in drilling or production platforms: (1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or (2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms. (b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.

Import control(2)

inherited from 3900000000

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part. II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited: (a) to any natural or legal person, entity or body in Crimea or Sevastopol, or (b) for use in Crimea or Sevastopol.

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77): I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine. The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement. II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport; (ii) telecommunications; (iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.

Start date: 2011-07-01

Description & Classification

Common misclassifications

3924100011: Goods consigned from China or Hong Kong

Classification tips

Not consigned from China or Hong Kong

Typical uses

tableware and kitchenware

Sample products

Plastic kitchenware article

Regulatory notes

NENC3924Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics

Additional noteAdditional Notes to Chapter 39

1. For the purposes of this chapter, the expression 'primary forms' applies only to the following forms: (a) liquids and pastes, including dispersions (emulsions, suspensions) and solutions; (b) blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms. 2. For the purposes of subheading 3903 11, 'expansible polystyrene' means polystyrene containing a volatile blowing agent (generally pentane), in the form of beads, with a diameter generally of 0.25 mm to 3 mm, designed to expand (by heating) to form rigid cellular (foamed) material.

Non-preferential origin

tariff_shift

Tableware, kitchenware, other household articles and toilet articles, of plastics.

CTH

Residual rule

Where the country of origin cannot be determined by application of the primary rules and the other

Annex 22-01 DA 2015/2446

FAQ

What is the EU customs duty for Other (3924100090)?

The third country duty (erga omnes) for Other is 6.500 %. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Other (3924100090)?

Yes, 57 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for Other (3924100090)?

Yes, 2 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

How many BTIs (Binding Tariff Information) exist for Other (3924100090)?

1902 BTIs have been issued for this TARIC code by EU Member States customs authorities.

What products are classified under code 3924100090?

TARIC code 3924100090 (Other) covers the following products: Plastic kitchenware article, Plastic tableware article.

Help

Need help?

Ask a question about this code or find a tariff classification expert.

Hierarchy

07Section VII — PLASTICS AND ARTICLES THEREOF

3900000000PLASTICS AND ARTICLES THEREOF

3924000000Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics

3924100000Tableware and kitchenware

3924100011Kitchenware containing polyamide or melamine

3924100090Other

Duties & Measures

Third Country Duty6.500 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

6.500 %

Preferential rates(60)

+50

Preferential rates - 60 Origin
Origin	Savings	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %-6.5 pp	-6.5 pp	—	1
EU-Switzerland agreement: re-imported goods1007 0.000 %-6.5 pp	-6.5 pp	—	2
CARIFORUM1033 0.000 %-6.5 ppEU-CARIFORUM EPA	-6.5 pp	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %-6.5 ppESA Interim EPA	-6.5 pp	ESA Interim EPA
SADC EPA1035 0.000 %-6.5 ppSADC EPA	-6.5 pp	SADC EPA
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 0.000 %-6.5 pp	-6.5 pp	—
GSP-EBA2005 0.000 %-6.5 ppEverything But Arms	-6.5 pp	Everything But Arms
European Economic Area2012 0.000 %-6.5 ppEEA Agreement	-6.5 pp	EEA Agreement	1

Airworthiness tariff suspension(1)

inherited from 3924000000

ERGA OMNES

0.000 %1Regulation 1517/182018-11-01

1 certificate(s) required

C119Other certificates

Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate

Measure not applicable

Low-value consignment customs duty(2)

inherited from 3900000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Suspension -ships, vessels & drilling platforms(1)

ERGA OMNES

0.000 %1Regulation 2658/872016-07-01

1 certificate(s) required

C990Other certificates

End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)

Measure not applicable

Import control(2)

inherited from 3900000000

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

Start date: 2011-07-01

Trade Statistics

Description & Classification

Common misclassifications

3924100011: Goods consigned from China or Hong Kong

Classification tips

Not consigned from China or Hong Kong

Typical uses

tableware and kitchenware

Sample products

Plastic kitchenware article

Associated BTIs

CJEU Case Law

Regulatory notes

NENC3924Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics

Additional noteAdditional Notes to Chapter 39

Non-preferential origin

tariff_shift

Tableware, kitchenware, other household articles and toilet articles, of plastics.

CTH

Residual rule

Where the country of origin cannot be determined by application of the primary rules and the other

Annex 22-01 DA 2015/2446

FAQ

What is the EU customs duty for Other (3924100090)?

The third country duty (erga omnes) for Other is 6.500 %. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Other (3924100090)?

Yes, 57 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for Other (3924100090)?

Yes, 2 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

How many BTIs (Binding Tariff Information) exist for Other (3924100090)?

1902 BTIs have been issued for this TARIC code by EU Member States customs authorities.

What products are classified under code 3924100090?

TARIC code 3924100090 (Other) covers the following products: Plastic kitchenware article, Plastic tableware article.

Help

Need help?

Ask a question about this code or find a tariff classification expert.

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); stampings of painting 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, prepared diagnostic or laboratory reagents whether or not 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) wall coverings of heading 4814; (p) goods of Section XI (textiles and textile articles); (q) articles of Section XII (footwear, headgear, umbrellas); (r) imitation jewellery of heading 7117; (s) articles of Section XVI (machines and mechanical or electrical equipment); (t) parts of aircraft or vehicles of Section XVII; (u) articles of Chapter 90 (optical, medical instruments); (v) articles of Chapter 91 (clocks and watches); (w) articles of Chapter 92 (musical instruments); (x) articles of Chapter 94 (furniture, lamps, prefabricated buildings); (y) articles of Chapter 95 (toys, games, sports requisites); (z) articles of Chapter 96 (miscellaneous manufactured articles).

Section noteNotes to Section VII — Plastics and articles thereof; Rubber and articles thereof

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 for use 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 incidental to the primary use of the goods, fall in Chapter 49.

Trade Statistics

Imports

€0

Exports

€0

Balance

€0

Import €/kg

€4.75/kg

Export €/kg

€8.57/kg

Market concentration (HHI)

6,292

Concentrated

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇨🇳 China	€3.2B	618.4Mt	€5.13/kg	77.9%
2	🇹🇷 Turkey	€582.9M	180.0Mt	€3.24/kg	14.3%
3	🇹🇼 Taiwan	€108.4M	22.9Mt	€4.73/kg	2.7%
4	🇹🇭 Thailand	€107.4M	15.2Mt	€7.07/kg	2.6%
5	🇮🇳 India	€101.5M	34.8Mt	€2.91/kg	2.5%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇬🇧 United Kingdom	€350.4M	55.6Mt	€6.30/kg	28.6%
2	🇨🇭 Switzerland	€268.9M	28.7Mt	€9.36/kg	21.9%
3	🇨🇳 China	€252.8M	11.3Mt	€22.35/kg	20.6%
4	🇺🇸 United States	€193.0M	18.7Mt	€10.34/kg	15.8%
5	🇳🇴 Norway	€160.1M	17.5Mt	€9.17/kg	13.1%

EU Member States

EU ImportersEU Exporters

View full analysis

Imports

€0

Exports

€0

Balance

€0

Import €/kg

€4.75/kg

Export €/kg

€8.57/kg

Market concentration (HHI)

6,292

Concentrated

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇨🇳 China	€3.2B	618.4Mt	€5.13/kg	77.9%
2	🇹🇷 Turkey	€582.9M	180.0Mt	€3.24/kg	14.3%
3	🇹🇼 Taiwan	€108.4M	22.9Mt	€4.73/kg	2.7%
4	🇹🇭 Thailand	€107.4M	15.2Mt	€7.07/kg	2.6%
5	🇮🇳 India	€101.5M	34.8Mt	€2.91/kg	2.5%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇬🇧 United Kingdom	€350.4M	55.6Mt	€6.30/kg	28.6%
2	🇨🇭 Switzerland	€268.9M	28.7Mt	€9.36/kg	21.9%
3	🇨🇳 China	€252.8M	11.3Mt	€22.35/kg	20.6%
4	🇺🇸 United States	€193.0M	18.7Mt	€10.34/kg	15.8%
5	🇳🇴 Norway	€160.1M	17.5Mt	€9.17/kg	13.1%

EU Member States

EU ImportersEU Exporters

View full analysis