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39061000
PLASTICS AND ARTICLES THEREOF›Acrylic polymers in primary forms

Poly(methyl methacrylate)

Standard EU duty
6.5%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
24 docs
Y054Y121Y123Y160Y163Y169+18
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty6.5%-R1789/03
Preferences
ERGA OMNES 0%AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 2.9%GSP+ 0%IL 0%JO 0%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
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.
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
TM547Application of Article 7.3 of Regulation (EC) No 978/2012 (OJ L 303).
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
CloseMRN — potwierdzenie wywozu z każdego portu UE
5

Binding Tariff Information

BTI classification examples

FRgold24-03138

Liquid PMMA resin for composite materials

acrylicGRI 1GRI 5bGRI 6
DEgold771/24-1

Acrylic polymer in primary form

acrylicGRI 1GRI 6
FRgold24-05237

Acrylate-styrene copolymer powder

acrylicGRI 1GRI 2bGRI 3bGRI 6
DEgold081/24-1

Acrylic polymer in primary form

acrylicGRI 1GRI 6
NLgold023-1050

Polyacrylate elastomers in primary form

acrylicGRI 1GRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Product characteristics and tariff classification

CN code 390610 covers polymethyl methacrylate (PMMA) in primary forms. PMMA, known under the trade names Plexiglas and Perspex, is a transparent thermoplastic polymer with excellent optical properties, transmitting over 92 percent of visible light. PMMA features outstanding UV resistance, surface hardness and good chemical resistance. Products classified under this code come as granules, powder, beads or solution. PMMA is used in producing safety glazing, lighting covers, interior fittings, visual advertising, medical implants and optical lenses. For customs classification, the key distinction is between methyl methacrylate homopolymer (code 390610) and other acrylic polymers including copolymers (code 390690).

Regulatory requirements for import

Importing PMMA into the EU is subject to REACH. Methyl methacrylate monomer (MMA) is a REACH-registered substance classified as flammable and causing skin irritation under CLP. Residual MMA content in the polymer should be controlled. Food-contact PMMA must comply with Regulation (EU) No 10/2011, including specific migration limits for MMA. PMMA used in medical devices such as intraocular lenses and bone cement is subject to the Medical Devices Regulation (EU) 2017/745. PMMA for electrical applications is subject to the RoHS Directive. The importer should have a certificate of analysis confirming polymer purity and residual monomer content.

Trade and customs procedures

When importing PMMA under CN code 390610, customs documentation should include a technical specification covering MFI, residual MMA content, optical transmittance and commercial form. Duty rates should be verified in the TARIC system. Major PMMA producers include Mitsubishi Chemical (Lucite), Evonik (Plexiglas), Sumitomo, Kuraray and Chi Mei. The PMMA market is growing in automotive, LED lighting and electronics segments. PMMA granules are transported as non-hazardous goods. Preferential duty rates may be available under FTA agreements. PMMA imports from certain countries may be subject to trade defence measures - current duties should be checked in TARIC.

Properties of Polymethyl methacrylate PMMA and trade applications

Polymethyl methacrylate PMMA classified under CN code 3906 10 are polymers in primary forms (granules, powder, liquid, block) imported as feedstock for plastics processing. Import requires REACH registration, Safety Data Sheets and technical specifications including molecular weight, density and melt flow index (MFI). Products intended for food contact must comply with Regulation (EU) 10/2011 and be listed on the positive monomer list.

Frequently asked questions

Are PMMA and Plexiglas the same?
Plexiglas is a trade name of Evonik (formerly Röhm) for polymethyl methacrylate PMMA. Chemically, PMMA and Plexiglas are the same polymer. PMMA in primary form (granules) is classified under code 390610. Finished PMMA sheets may be classified under a different tariff heading, e.g. 3920.
Does PMMA for medical implants have a separate CN code?
No. PMMA in primary form is classified under code 390610 regardless of intended use, including medical applications. Finished medical devices made from PMMA, such as bone cement or lenses, are classified under Chapter 90. The material in primary form is additionally subject to the Medical Devices Regulation (EU) 2017/745 regarding biocompatibility.
What are the optical properties of PMMA?
PMMA transmits over 92 percent of visible light, making it one of the most transparent polymers. It has a refractive index of 1.49, excellent UV resistance and does not yellow over time. These properties make PMMA the material of choice for optics, lighting and architectural applications requiring long-lasting transparency.
What technical specifications are needed for import of CN 3906 10?
Import of CN 3906 10 requires specifications: molecular weight, density, MFI, comonomer composition. SDS and REACH registration above 1 tonne/year are mandatory. For food-contact applications, compliance with Regulation (EU) 10/2011 is required.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Poly(methyl methacrylate)" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Poly(methyl methacrylate)" with all costs included.
Related glossary terms
Customs DutyCustoms ValueMFN Rate