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39264000
PLASTICS AND ARTICLES THEREOF›Other articles of plastics and articles of other materials of headings 3901 to 3914

Statuettes and other ornamental articles

Standard EU duty
6.5%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
14 docs
L152Y727Y728Y870L142L143+8
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty6.5%-R2261/98
Preferences
ERGA OMNES 0%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 0%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
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.
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.
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).
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.
5

Binding Tariff Information

BTI classification examples

CZgold00-04/01

Bear-shaped interior decoration made of plastic

polystyreneGRI 1GRI 2bGRI 3bGRI 6
FRgold01682-01

Collector's box with plastic figurines from Assassin's Creed RED

tworzywa sztuczne (ABS i PVC)GRI 1GRI 5bGRI 6
NLgold5-1018-2

Plastic piggy bank shaped like ice cream cone

plasticGRI 1GRI 6
ROgold4/004585

Plastic bead or star garlands for decoration

plasticGRI 1GRI 5bGRI 6
FRgold24-02108

Plastic deer-shaped candlestick ornament

plasticGRI 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.

Description of plastic statuettes and ornaments

CN code 3926 40 covers statuettes and other ornamental articles of plastics: decorative figures, sculptures, Christmas decorations, photo frames, artificial flowers and plants, wall decorations, interior design elements, gifts and souvenirs. Materials include polyester and polyurethane resins (cast figures), PS and ABS (injection moulded), PVC (collectible figures), acrylic and silicone.

Regulatory requirements

Import is subject to REACH with attention to heavy metals in dyes (cadmium, lead). The GPSR covers decorative items. Items intended for or attractive to children may fall under the Toy Safety Directive - small figures posing choking risk must meet EN 71. Artificial flowers may face flammability requirements. Christmas decorations with electrical elements (lights) fall under the Low Voltage Directive.

Trade and classification

Imports originate mainly from China. The market is strongly seasonal - Christmas decorations peak in autumn. Plastic ornaments fall under 3926 40; ceramic under 6913; wood under 4420. Collectible figures may require separate classification as toys (9503). Artificial flowers are under 6702, not 3926 40.

Properties of Plastic statuettes and ornaments and trade applications

Plastic products classified under CN code 3926 40 are subject to REACH registration requirements for chemical substances imported into the EU. Import requires Safety Data Sheets, technical product specifications and quality certificates. Products intended for food contact must comply with Regulation (EU) 10/2011 on plastic food contact materials. Customs authorities verify correct tariff classification and EU safety standard compliance.

Frequently asked questions

Do decorative figures fall under the Toy Safety Directive?
Decorative figures may fall under the Toy Safety Directive (2009/48/EC) if intended for children under 14 or likely to be used in play. Small figures posing choking risk must meet EN 71. Purely decorative items not intended for children's play are not subject to the Directive but must comply with the GPSR. Importers should assess likelihood of use by children.
What heavy metal restrictions apply to ornaments?
Plastic ornaments are subject to REACH restrictions on heavy metals in dyes and pigments. Cadmium is restricted to 0.01% by weight in plastic articles (Annex XVII, entry 23). Lead is restricted in children's articles. Importers should require certificates of analysis confirming heavy metal content below REACH limits.
How are artificial flowers classified?
Artificial flowers, leaves, fruit and their parts of plastics are classified under CN code 6702, not 3926 40. Heading 6702 covers artificial flowers from any material (plastics, textiles, paper). Flower pots, vases and containers are classified as household articles (3924 90) or decorative articles (3926 40) depending on purpose.
What import requirements apply to products CN 3926 40?
Import of products CN 3926 40 requires REACH registration, SDS and technical specifications. For food-contact uses, compliance with Regulation (EU) 10/2011 and a Declaration of Compliance (DoC) are required.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Statuettes and other ornamental articles" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Statuettes and other ornamental articles" with all costs included.
Related glossary terms
Customs DutyCustoms ValueMFN Rate