Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics

Heading 3917 covers tubes, pipes and hoses and fittings therefor of plastics. This heading includes granules, powders, liquids, pastes, blocks and other primary forms of PVC, PE, PP pipes and hoses for construction and industrial use. Plastics in primary forms are raw materials for further processing in the plastics processing industry. Customs duty rates are generally 6.5%. Import of plastics in primary forms requires REACH compliance declaration. Plastics intended for food contact must comply with Regulation (EU) No 10/2011. Heading 3917 is part of Chapter 39 (plastics and rubber) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 3917 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 3917 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

Customs duty rates are generally 6.5%. Import of plastics in primary forms requires REACH compliance declaration. Plastics for food contact require compliance with Regulation (EU) No 10/2011. Import requires REACH declaration and SDS for hazardous substances. Check whether the plastic contains restricted substances (e.g. phthalates, BPA) in consumer products. Correct classification under heading 3917 requires identification of polymer type and product form. When importing goods under heading 3917 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 3917 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system). Goods under heading 3917 are subject to product safety compliance controls. Required documentation includes: EN standard conformity certificates, REACH documentation, food contact declarations. In addition to customs duty, imports are subject to VAT at the rate applicable in the country of destination. The VAT taxable amount at import is the customs value plus duty and any countervailing or anti-dumping duties. The importer must file an electronic customs declaration in the national import system.

Heading 3917 covers tubes, pipes and hoses and fittings therefor of plastics. Plastics articles classified by form and function: tubes/hoses (3917), floor/wall coverings (3918), self-adhesive film (3919), sheets/plates (3920/3921), sanitary (3922), containers (3923), household (3924), building elements (3925), other (3926). The form of the article, not the polymer type, is decisive.