Mercosur TradeFlow
The EU–Mercosur Interim Trade Agreement has been provisionally applied since 1 May 2026. Poland's action for annulment before the EU Court of Justice (Case C-460/26) is pending. Savings shown are estimates. Official Journal notice

HS 3920 · Plastics

Plastic sheets and film

Data last updated 18 October 2026 · schedule data 2026.10.2

In short

The EU's duty on Mercosur plastic sheets and film is up to 5.2% today and reaches zero by 2030; Brazil's duty on EU plastic sheets and film is up to 14.5% today and reaches zero by 2036 (7 of 35 lines are excluded).

Rates at a glance

Into the EU from Mercosur

39 tariff lines

Preferential duty 2026

0–5.2%

Duty-free on all phased lines by

2030

Agreement base rate

0–6.5%

Applied MFN rate today

0–6.5%

Into Brazil from the EU

35 tariff lines

Preferential duty 2026

0–14.5%

Duty-free on all phased lines by

2036

Agreement base rate

2–16%

Applied MFN rate today

0–16%

Work out the duty on your shipment

Opens the calculator with heading 3920 and the corridor filled in.

About this product

Plastic plates, sheets and film are phased out by the EU within a few years, and some lines are free from the start. Mercosur excludes a number of lines and phases out the rest, mostly over a long schedule. Packaging film is a common item under this heading.

How the duty falls, year by year

Highest and lowest ad valorem duty each year over the lines on a path to zero. Excluded and quota-only lines keep their duty and aren't included.

Highest preferential ad valorem duty by year, 3920Mercosur → EU: 5.2% in 2026 to 0% in 2030; EU → Mercosur: 14.5% in 2026 to 0% in 2036. The table below has the same figures.0%7.5%15%202620282030203220342036
Mercosur → EUEU → Mercosur

Into the EU from Mercosur

Into the EU from Mercosur
YearAd valorem dutyLines duty-free
20260–5.2%7 / 39
20270–3.9%7 / 39
20280–2.6%7 / 39
20290–1.3%7 / 39
20300%39 / 39

Into Brazil from the EU

Into Brazil from the EU
YearAd valorem dutyLines duty-free
20260–14.5%9 / 35
20270–13%9 / 35
20280–11.6%9 / 35
20290–10.1%9 / 35
20300–8.7%10 / 35
20310–7.2%10 / 35
20320–5.8%10 / 35
20330–4.3%10 / 35
20340–2.9%10 / 35
20350–1.4%10 / 35
20360%28 / 35

Lines by staging category

The staging category sets the speed of the cut: 0 is duty-free from entry into force, 4 to 15 are the years to zero, E is excluded and letter codes are quotas or special treatments.

Mercosur → EU

  • 4× 32
  • 0× 7

EU → Mercosur

  • 10× 19
  • 4× 9
  • E× 7

Tariff-rate quotas

No tariff-rate quota applies to this heading.

Rates in each Mercosur country

Each member has its own base rate and applied MFN rate. The preference is cut from the base rate, or from the applied rate where that's lower (Art. 2.4(7) of the agreement), so the current rate can differ by country.

Rates in each Mercosur country
CountryBase rateApplied MFNPreferential 2026Zero byApplied-rate source
Brazil2–16%0–16%0–14.5%2036Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026
Argentina2–16%0–16%0–16%2036Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026
Uruguay0–16%0–14.4%3 lines have no single published rate0–16%2036Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days
Paraguay0–16%0–16%1 line has no single published rate0–14.5%2036Paraguay applied import duty (Arancel Nacional Vigente, MEF), as of 4 November 2025Manual snapshotOlder than 180 days

All tariff lines

Line descriptions are the English text of the schedules (CN 2013 for the EU, NCM 2012 for Mercosur).

Into the EU from Mercosur: 39 lines
Into the EU from Mercosur
CodeDescriptionStagingBaseApplied MFN2026Final
3920 10 23Non-cellular polyethylene film of a thickness of ≥ 20micrometres but ≤ 40 micrometres, for the production of photoresist film used in the manufacture of semiconductors or printed circuits0Free–FreeFree
3920 10 24Stretch film of non-cellular polyethylene, not printed, of a thickness of ≤ 0,125mm and of a specific gravity of < 0,9446.5%6.5%5.2%Freefrom 2030
3920 10 25Plates, sheets, film, foil and strip, of non-cellular polyethylene, printed, not reinforced, laminated, supported or similarly combined with other materials, unworked or not further worked than surface-worked or only cut to square or rectangular shapes, of a thickness of ≤ 0,125 mmand of a specific gravity of < 0,94, n.e.s. (excl. not printed stretch film, and polyethylene film of a thickness of ≥ 20 but ≤ 40 micrometres for the production of photoresist film used in the manufacture of semiconductors or printed circuits)46.5%6.5%5.2%Freefrom 2030
3920 10 28Plates, sheets, film, foil and strip, of non-cellular polythene, not reinforced, laminated, supported or similarly combined with other materials, unworked or not further worked than surface-worked or only cut to square or rectangular shapes, of a thickness of ≤ 0,125 mmand of a specific gravity of ≥ 0,94, n.e.s.46.5%6.5%5.2%Freefrom 2030
3920 10 40Plates, sheets, film, foil and strip, of non-cellular polymers of ethylene, not reinforced, laminated, supported or similarly combined with other materials, unworked or not further worked than surface-worked or only cut to square or rectangular shapes, of a thickness of ≤ 0,125 mm(other than self-adhesive, and wall and ceiling coverings of heading 3918)46.5%6.5%5.2%Freefrom 2030
3920 10 81Synthetic paper pulp in the form of moist sheets made from unconnected finely branched non-cellular polyethylene fibrils, whether or not blended with cellulose fibres in a quantity ≤ 15 %, containing poly(vinyl alcohol) dissolved in water as the moistening agent, with a thickness of > 0,125mm0FreeFreeFreeFree
3920 10 89Plates, sheets, film, foil, tape, strip, of unexpanded polymers of ethylene, not reinforced and non-cellular "laminated" or supported or similarly combined with other materials, unworked or not further worked than surface-worked or only cut to square or rectangular shapes, with a thickness of > 0,125 mm(other than self- adhesive and floor, wall and ceiling coverings of heading 3918, and synthetic 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 ≥ 15 %, containing poly"vinyl alcohol" dissolved in water as the moistening agent)46.5%6.5%5.2%Freefrom 2030
3920 20 21Plates, sheets, film, foil and strip, of non-cellular polymers of propylene, not reinforced, laminated, supported or similarly combined with other materials, not further worked or only surface-worked and not cut to shapes other than rectangular "incl. square" of a thickness of ≤ 0,10 mm, biaxially oriented (excl. self-adhesive and wall or ceiling coverings of Chapter no 3918)46.5%6.5%5.2%Freefrom 2030
3920 20 29Plates, sheets, film, foil and strip, of non-cellular polymers of propylene, not reinforced, laminated, supported or similarly combined with other materials, not further worked or only surface-worked and not cut to shapes other than rectangular "incl. square" of a thickness of ≤ 0,10 mm, not biaxially oriented46.5%6.5%5.2%Freefrom 2030
3920 20 80Plates, sheets, film, foil and strip, of non-cellular polymers of propylene, not reinforced, laminated, supported or similarly combined with other materials, not further worked or only surface-worked and not cut to shapes other than rectangular "incl. square" of a thickness of > 0,10 mm, n.e.s.46.5%6.5%5.2%Freefrom 2030
3920 30 00Plates, sheets, foil, film and strip, of non-cellular polymers of styrene, not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, and floor, wall and ceiling coverings of heading 3918)46.5%6.5%5.2%Freefrom 2030
3920 43 10Plates, sheets, film, foil and strip, of non-cellular polymers of vinyl chloride, containing by weight ≥ 6 %of plasticisers, of a thickness of ≤ 1 mm, not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, and floor, wall and ceiling coverings of heading 3918)46.5%6.5%5.2%Freefrom 2030
3920 43 90Plates, sheets, film, foil and strip, of non-cellular polymers of vinyl chloride, containing by weight ≥ 6 %of plasticisers, of a thickness of > 1 mm, not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, and floor, wall and ceiling coverings of heading 3918)46.5%6.5%5.2%Freefrom 2030
3920 49 10Plates, sheets, film, foil and strip, of non-cellular polymers of vinyl chloride, containing by weight < 6 %of plasticisers, of a thickness of ≤ 1 mm, not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, and floor, wall and ceiling coverings of heading 3918)46.5%6.5%5.2%Freefrom 2030
3920 49 90Plates, sheets, film, foil and strip, of non-cellular polymers of vinyl chloride, containing by weight < 6 %of plasticisers, of a thickness of > 1 mm, not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, and floor, wall and ceiling coverings of heading 3918)46.5%6.5%5.2%Freefrom 2030
3920 51 00Plates, sheets, film, foil and strip, of non-cellular poly"methyl methacrylate", not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, and floor, wall and ceiling coverings of heading 3918)46.5%6.5%5.2%Freefrom 2030
3920 59 10Copolymer of non-cellular acrylic and methacrylic esters, in the form of film of a thickness of ≤ 150 micrometres0FreeFreeFreeFree
3920 59 90Plates, sheets, foil, film and strip of non-cellular acrylic polymers, not reinforced, coated, laminated or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. those of poly"methyl methacrylate", self-adhesive products and floor, wall and ceiling coverings of heading 3918, and copolymer of acrylic and methacrylic esters in the form of film of a thickness of ≤ 150 micrometres)46.5%6.5%5.2%Freefrom 2030
3920 61 00Plates, sheets, film, foil and strip, of non-cellular polycarbonates, not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. those of poly"methyl methacrylate", self-adhesive products, and floor, wall and ceiling coverings of heading 3918)46.5%6.5%5.2%Freefrom 2030
3920 62 12Poly(ethylene terephthalate) film of a thickness of 72 micrometres or more but not exceeding 79 micrometres, for the manufacture of flexible magnetic disks, and poly"ethylene terephthalate" film, not reinforced, of a thickness of ≥ 100 micrometres but ≤ 150 micrometres, for the manufacture of photopolymer printing plates0Free–FreeFree
3920 62 19Plates, sheets, film, foil and strip, of non-cellular poly"ethylene terephthalate", not reinforced, laminated, supported or similarly combined with other materials, without support, unworked or not further worked than surface-worked or merely cut into squares or rectangles, of a thickness of ≤ 0,35 mm(excl. such self-adhesive products, floor, wall and ceiling coverings of heading 3918, poly"ethylene terephthalate" film of a thickness of ≥ 100 but ≤ 150 micrometres for the manufacture of photopolymer printing plates and poly"ethylene terephthalate" film of a thickness of ≥ 72 but ≤ 79 micrometres for the manufacture of flexible magnetic disks)46.5%6.5%5.2%Freefrom 2030
3920 62 90Plates, sheets, film, foil and strip, of non-cellular poly"ethylene terephthalate", not reinforced, laminated, supported or similarly combined with other materials, without support, unworked or not further worked than surface-worked or merely cut into squares or rectangles, of a thickness of > 0,35 mm(excl. such self-adhesive products, and floor, wall and ceiling coverings of heading 3918)46.5%6.5%5.2%Freefrom 2030
3920 63 00Plates, sheets, film, foil and strip, of non-cellular unsaturated polyesters, not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. those of poly"methyl methacrylate", self-adhesive products, and floor, wall and ceiling coverings of heading 3918)46.5%6.5%5.2%Freefrom 2030
3920 69 00Plates, sheets, film, foil and strip, of non-cellular polyesters, not reinforced, laminated, supported or similarly combined with other materials, not worked or only surface-worked, or only cut to rectangular, incl. square, shapes (excl. polycarbonates, polythylene terephthalate and other unsaturated polyesters, self- adhesive products, and floor, wall and ceiling coverings in heading 3918)46.5%6.5%5.2%Freefrom 2030
3920 71 00Plates, sheets, film, foil and strip, of non-cellular regenerated cellulose, not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, and floor, wall and ceiling coverings of heading 3918)46.5%6.5%5.2%Freefrom 2030
3920 73 10Film backing in rolls or strips for use as carriers for sensitised surfaces in the manufacture of films, of non-cellular cellulose acetate46.3%6.3%5%Freefrom 2030
3920 73 80Plates, sheets, film, foil, tape and strip of non-cellular cellulose acetates, not reinforced, laminated, supported or similarly combined with other materials, not worked or only surface-worked, or only cut to rectangular, incl. square, shapes (excl. film in rolls or in strips, for cinematography or photography, self-adhesive products, and floor, wall and ceiling coverings in heading 3918)46.5%6.5%5.2%Freefrom 2030
3920 79 10Plates, sheets, film, foil and strip of vulcanised fibre, not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles45.7%5.7%4.5%Freefrom 2030
3920 79 90Plates, sheets, film, foil and strip, of non-cellular cellulose derivatives, not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. products of cellulose acetates, vulcanised fibre, self-adhesive products, floor, wall and ceiling coverings of heading 3918)46.5%6.5%5.2%Freefrom 2030
3920 91 00Plates, sheets, film, foil and strip, of non-cellular poly"vinyl butyral", not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, floor, wall and ceiling coverings of heading 3918)46.1%6.1%4.8%Freefrom 2030
3920 92 00Plates, sheets, film, foil and strip, of non-cellular polyamides, not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, floor, wall and ceiling coverings of heading 3918)46.5%6.5%5.2%Freefrom 2030
3920 93 00Plates, sheets, film, foil and strip, of non-cellular amino-resins, not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, floor, wall and ceiling coverings of heading 3918)46.5%6.5%5.2%Freefrom 2030
3920 94 00Plates, sheets, film, foil and strip, of non-cellular phenolic resins, not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self adhesive products, floor, wall and ceiling coverings of heading 3918)46.5%6.5%5.2%Freefrom 2030
3920 99 21Polyimide sheet and strip, non-cellular, uncoated, or coated or covered solely with plastic, not reinforced, laminated, supported or similarly combined with other materials, not worked or only surface-worked, or only cut to rectangular, incl. square, shapes (excl. self-adhesive products, and floor, wall and ceiling coverings in heading 3918)0FreeFreeFreeFree
3920 99 28Plates, sheets, film, foil and strip, of non-cellular condensation polymerization products and rearrangement polymerization products, n.e.s., not reinforced, laminated, supported or similarly combined with other materials, not worked or only surface-worked, or only cut to rectangular, incl. square, shapes (excl. self- adhesive products, floor, wall and ceiling coverings in heading 3918 and polyimide foil and strip, uncoated, or coated or covered solely with plastic)46.5%6.5%5.2%Freefrom 2030
3920 99 52Poly(vinyl fluoride) sheet, and biaxially oriented non-cellular poly"vinyl alcohol" film containing by weight ≥ 97 %of poly"vinyl alcohol", uncoated, of a thickness of ≤ 1 mm, not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, floor, wall and ceiling coverings of heading 3918)0FreeFreeFreeFree
3920 99 53Ion-exchange membranes of fluorinated non-cellular plastic material, for use in chlor-alkali electrolytic cells0Free–FreeFree
3920 99 59Plates, sheets, film, foil and strip, of non-cellular addition polymerization products, n.e.s., not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. self-adhesive products, floor, wall and ceiling coverings of heading 3918, poly"vinyl fluoride" sheet, ion-exchange membranes of fluorinated plastic material for use in chlor-alkali electrolytic cells and biaxially oriented poly"vinyl alcohol" film containing by weight ≥ 97 %of poly"vinyl alcohol", uncoated, of a thickness of ≤ 1 mm)46.5%6.5%5.2%Freefrom 2030
3920 99 90Plates, sheets, film, foil and strip, of non-cellular plastics, n.e.s., not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excl. sellf-adhesive products, those of addition polymerization, condensation and rearrangement polymerization products, floor, wall and ceiling coverings of heading 3918 and sterile surgical or dental adhesion barriers of subheading 3006.10.30)46.5%6.5%5.2%Freefrom 2030
Into Brazil from the EU: 35 lines
Into Brazil from the EU
CodeDescriptionStagingBaseApplied MFN2026Final
3920 10 10Plates of polymers of ethylene, non-reinforced, etc. roll width ≤ 66 cm42%14.4%1.6%Freefrom 2030
3920 10 91Plates of ethylene polymers non-reinforced etc. used for the manufacture of electric battery separators42%FreeFreeFreefrom 2030
3920 10 99Other plates of ethylene polymers, non-reinforced, etc.E16%14.4%14.4%14.4%
3920 20 11Plates of ethylene polymers non-reinforced etc. biaxially oriented, metallic/12,5 cm-10 micrometers42%FreeFreeFreefrom 2030
3920 20 12Plates of ethylene polymers non-reinforced etc. biaxially oriented, metallic/50 cm-25 micrometers42%FreeFreeFreefrom 2030
3920 20 19Other plates of ethylene polymers non-reinforced etc. biaxially oriented, metallicE16%14.4%14.4%14.4%
3920 20 90Other plates of ethylene polymers non-reinforced etc. biaxially oriented, metallicE16%14.4%14.4%14.4%
3920 30 00Plates of styrene polymers non-reinforced etc.1016%16%14.5%Freefrom 2036
3920 43 10Plates of poly(vinyl chloride) plasticized ≥ 6 %, transparent, etc.1016%14.4%13%Freefrom 2036
3920 43 90Other plates of poly(vinyl chloride), plasticized ≥ 6 %, etc.E16%14.4%14.4%14.4%
3920 49 00Other plates, sheets, etc. of poly(vinyl chloride)E16%14.4%14.4%14.4%
3920 51 00Plates, etc. of poly(methyl methacrylate), non-reinforced, etc.E16%14.4%14.4%14.4%
3920 59 00Other plates, etc. acrylic polymers, non-reinforced, etc.1016%14.4%13%Freefrom 2036
3920 61 00Plates of polycarbonates, etc, non-reinforced.1016%14.4%13%Freefrom 2036
3920 62 11Plates, etc. of poly(ethylene terephthalate) thickness < 5 micrometers, etc.42%FreeFreeFreefrom 2030
3920 62 19Other plates, etc. of poly(ethylene terephthalate), thickness ≤ 40 micrometers1016%14.4%13%Freefrom 2036
3920 62 91Plates, etc. of poly(ethylene terephthalate), width ≤ 12 cmE16%14.4%14.4%14.4%
3920 62 99Other plates, etc. poly(ethylene terephthalate)1016%14.4%13%Freefrom 2036
3920 63 00Plates, etc. of unsaturated polyesters, non-reinforced1016%14.4%13%Freefrom 2036
3920 69 00Plates, etc. of other polyesters non-reinforced, etc.1016%14.4%13%Freefrom 2036
3920 71 00Plates, etc. of regenerated cellulose, non-reinforced, etc.1016%14.4%13%Freefrom 2036
3920 73 10Plates, etc. of cellulose acetates, thickness ≤ 0,75 mm, non-reinforced, etc.1016%14.4%13%Freefrom 2036
3920 73 90Other plates, etc. of cellulose acetate, non-reinforced1016%14.4%13%Freefrom 2036
3920 79 10Other plates, cellulose sheets, vulcanized. fibre thickness ≤ 1mm42%FreeFreeFreefrom 2030
3920 79 90Other plates, sheets, ribbons of other cellulose derived1016%14.4%13%Freefrom 2036
3920 91 00Plates, etc. poly(vinyl butyral), non-reinforced, etc.1016%FreeFreeFreefrom 2036
3920 92 00Plates, etc. of polyamides, non-reinforced, etc.1016%14.4%13%Freefrom 2036
3920 93 00Plates, etc. of amino-resins, non-reinforced, etc.1016%14.4%13%Freefrom 2036
3920 94 00Plates, etc. of phenolic resins, non-reinforced, etc.1016%14.4%13%Freefrom 2036
3920 99 10Plates, etc. of silicones, non-reinforced, etc.1016%14.4%13%Freefrom 2036
3920 99 20Plates, etc. of poly(vinyl alcohol), non-reinforced, etc.1016%14.4%13%Freefrom 2036
3920 99 30Plates, etc. of vinyl fluoride polymers, non-reinforced, etc.42%FreeFreeFreefrom 2030
3920 99 40Plates, etc. of polyimides, non-reinforced, etc.42%FreeFreeFreefrom 2030
3920 99 50Plates, etc. of poly(chlorotrifluoroethylene), non-reinforced, etc42%FreeFreeFreefrom 2030
3920 99 90Other plates, etc. of other plastic, non-alveolar, etc.1016%14.4%13%Freefrom 2036

All headings in chapter 39: Plastics

Data and method

Worked out with the calculator's engine from the agreement schedules (Annex 2-A) and the applied-rate files, for agreement year 2026. Mercosur → EU figures assume Brazilian origin, which only matters for the few origin-specific quotas; EU → Mercosur figures are for Brazil unless the country table says otherwise.

Methodology and data sources

Estimates only, not legal or customs advice. Check the official schedules before relying on a rate.