TARIC 3926.90.97.00 — Other Articles of Plastics
3926.90.97.00 is the 10-digit EU TARIC code for other articles of plastics. The third-country MFN duty rate is 6.5% on the CIF customs value. Combined Nomenclature code 3926.90.97. EU import VAT (17–27%, by member state) applies on top. Verified April 2026 against the EU TARIC database.
Other articles of plastics not specified elsewhere (residual subheading).
How TARIC 3926.90.97.00 breaks down
EU import VAT applied on top of duty
The EU duty rate of 6.5% is uniform across the 27 member states. VAT is set nationally and applies to the customs value plus the import duty.
For B2C shipments under €150, the seller may collect VAT at checkout via the IOSS (Import One-Stop Shop) scheme. Above €150, VAT is collected at the border by the customs broker or postal carrier.
Where 3926.90.97.00 sits in the EU schedule
Chapter: Chapter 39 — Plastics and articles thereof
Heading: 3926 — Other articles of plastics
CN code: 3926.90.97
TARIC code: 3926.90.97.00
Common products under TARIC 3926.90.97.00
- •Plastic phone cases
- •Plastic hangers
- •Decorative plastic items
- •Plastic enclosures and housings
- •Plastic packaging accessories
Classification notes
3926.90.97 is the residual EU CN code for plastic articles that don't fit anywhere else. Many imports default to it when the importer can't pinpoint a more specific heading — but that's risky. Always check whether the product belongs in a more specific HS heading first (e.g. tableware → 3924, hardware → 3925, gaskets → 3926.90.50).
Calculate EU import duty for 3926.90.97.00
Plug this code into the import duty calculator with your shipment value to get the duty + member-state VAT — the full EU border cost.
Get alerts when TARIC 3926.90.97.00 duty rates change
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