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39121200
PLASTICS AND ARTICLES THEREOF›Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms

Plasticised

Standard EU duty
6.5%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
28 docs
Y054Y121Y123Y160Y163Y169+22
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty6.5%-R3115/94
Preferences
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
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

DEgold441/24-1

Plasticized cellulose acetate in primary form

octan celulozy (plastyfikowany)GRI 1GRI 6
ITgold-BTI0499

HPMC powder food additive E464

celluloseGRI 1GRI 6
PLgold5-000841

Carboxymethylcellulose powder for detergents

celluloseGRI 1GRI 6
DEgold572/24-1

Microcrystalline cellulose powder

celluloseGRI 1GRI 6
FRgold24-03303

Cellulose propionate granules for injection molding

propionian celulozyGRI 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 classification

CN code 391212 covers plasticised cellulose acetates in primary forms. Plasticised cellulose acetate is the same base polymer as in CN 391211, but contains plasticising additives such as citric acid esters (triethyl citrate, acetyl triethyl citrate), dioctyl phthalates (DEHP, DINP) or other plasticisers. Plasticisers lower the processing temperature, increase flexibility and facilitate moulding. Plasticised CA is used for producing films, sheets, spectacle frames, tool handles and decorative articles. Classification requires confirmation that plasticisers are present in the product.

REACH requirements and plasticiser restrictions

Import of plasticised cellulose acetates into the EU is subject to REACH regulation. Of key importance are restrictions on phthalate plasticisers contained in Annex XVII to REACH (entries 51 and 52). Certain phthalates, including DEHP, DBP, BBP and DIBP, are listed in Annex XIV to REACH as substances requiring authorisation due to their reproductive toxicity properties. Plasticised cellulose acetates containing these phthalates may not be placed on the EU market without the relevant authorisation. Alternative plasticisers such as citric acid esters are not subject to these restrictions. The importer should know the type and concentration of the plasticiser and hold appropriate REACH documentation.

Import practice and trade considerations

Customs declarations for plasticised cellulose acetates under CN 391212 should specify the plasticiser type, its concentration, physical form and intended use. Customs authorities may verify compliance with REACH phthalate restrictions, particularly for imports from Asian countries. Major suppliers of plasticised cellulose acetates to the EU include the United States, China and Japan. Transport is generally not subject to ADR regulations unless the plasticiser is a hazardous substance. Preferential duty rates may be available under FTA agreements. Importers should check TARIC before finalising transactions and confirm that the plasticiser used is permitted in the EU.

Properties of Plasticised cellulose acetates and trade applications

Plasticised cellulose acetates classified under CN code 3912 12 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

Can plasticised cellulose acetate containing DEHP be imported into the EU?
DEHP is listed in Annex XIV to REACH as a substance requiring authorisation. Import of plasticised cellulose acetate containing DEHP requires the manufacturer or importer to hold a valid REACH authorisation or for the use to be covered by an exemption. Alternatively, manufacturers are switching to plasticisers not subject to REACH restrictions.
Which plasticisers are permitted in cellulose acetates for food contact?
For food contact materials, only plasticisers listed on the positive list of Regulation (EU) No 10/2011 are permitted, such as acetyl triethyl citrate (ATEC) or triacetin. Phthalates restricted under REACH (DEHP, DBP, BBP, DIBP) are not permitted in FCM. Each plasticiser must meet the applicable specific migration limits.
How is plasticised cellulose acetate verified at customs clearance?
The commercial document and manufacturer's technical data sheet should indicate the type and concentration of the plasticiser. Customs authorities may request laboratory analysis to confirm the presence of the plasticiser. The distinction between CN 391211 and 391212 depends solely on whether the product contains a plasticiser.
What technical specifications are needed for import of CN 3912 12?
Import of CN 3912 12 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 "Plasticised" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Plasticised" with all costs included.
Related glossary terms
Customs DutyCustoms ValueMFN Rate