39172300
PLASTICS AND ARTICLES THEREOF›Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics
Of polymers of vinyl chloride
Subcodes (2)
Product characteristics and tariff classification
CN code 391723 covers rigid tubes and pipes of poly(vinyl chloride) (PVC). PVC pipes are divided into unplasticised PVC (PVC-U) and chlorinated PVC (PVC-C) pipes. PVC-U is the most widely used material for sewerage pipes, pressure water supply and rainwater drainage systems. PVC pipes are produced in diameters from 20 mm to over 800 mm. Classification under CN 391723 covers rigid PVC pipes without fittings. PVC pipes with flexible properties (PVC hoses) are classified under CN 3917.31-3917.39.
Technical standards, certification and chemical requirements
PVC pipes imported into the EU must comply with European standards: EN 1401 for sewerage, EN 1452 for pressure water supply networks. PVC-U pipes for drinking water must comply with Directive (EU) 2020/2184 and national material approvals, with vinyl chloride monomer (VCM) migration limits below 1 microgram per litre. Lead stabilisers, historically used in PVC, have been banned in the EU since 2015 under REACH (Annex XVII, entry 63). Import of PVC pipes is subject to verification that REACH-compliant stabilisers (calcium-zinc, organotin) are used.
International trade and customs practice
Customs declarations for PVC pipes under CN 391723 should specify the PVC type (PVC-U, PVC-C), diameter, wall thickness, pressure class, stabiliser type and intended use. Major exporters of PVC pipes to the EU include Turkey, China, India and EFTA countries. PVC pipes may be subject to anti-dumping duties. Verification of rates in TARIC is essential. Customs authorities may verify compliance of PVC pipes with REACH restrictions on lead stabilisers. Preferential duty rates may be available under FTA agreements.
Properties of Tubes and pipes of PVC and trade applications
Products classified under CN code 3917 23 as construction products fall under the Construction Products Regulation CPR (EU) 305/2011. Import requires CE marking, Declaration of Performance (DoP) and compliance with relevant harmonised EN standards. Customs clearance requires certification documents, installation instructions and technical data sheets. Products must meet fire reaction class and mechanical resistance requirements.
Frequently asked questions
Are PVC-U sewerage pipes classified under CN 391723?
Yes. Unplasticised PVC (PVC-U) pipes for sewerage constitute rigid PVC pipes and are classified under CN 391723. Pipes must comply with EN 1401 for sewerage systems. Classification does not depend on the production standard but on the material and form of the goods.
Can PVC pipes with lead stabilisers be imported into the EU?
No. Lead stabilisers in PVC are banned in the EU under Annex XVII to REACH (entry 63) since 2015. Import of PVC pipes with lead stabilisers constitutes a breach of REACH and is prohibited. Calcium-zinc or organotin stabilisers are permitted.
What VCM migration limits apply to PVC drinking water pipes?
The vinyl chloride monomer (VCM) migration limit for drinking water contact materials is below 1 microgram per litre of water. PVC pipes for drinking water must comply with Directive (EU) 2020/2184 and relevant national material approval standards.
Do products CN 3917 23 require CE marking for EU import?
Yes, products CN 3917 23 as construction products require CE marking under CPR (EU) 305/2011. A Declaration of Performance (DoP) and compliance with the relevant harmonised EN standard are mandatory.
Useful tools & resources
Customs calculators
Related glossary terms