HS Code for Plastic Toilet Paper Roller (Germany (Zoll / EU CCT))
PRIMARY CLASSIFICATION RESULT (Germany (Zoll / EU CCT))
The primary 6-digit Harmonized System (HS) code for plastic toilet paper roller is 3926.90 (Other). Under the 2026 EU Common Customs Tariff (DE Zoll / ATLAS), representative general duties are 0.00 % [Official Source].
Classification guidance note.
Candidate Subheadings & Disambiguation Matrix
| HS Subheading | WCO Subheading Description | Disambiguation Rule / Notes | Action |
|---|---|---|---|
| 3926.90 | Other | Other | View 3926.90 → |
Official Primary Sources & Authority References
German Zoll (Customs) ↗
Bundeszollverwaltung official ATLAS clearance and Einfuhrumsatzsteuer guidance for Plastic Toilet Paper Roller.
EU Commission TARIC ↗
EU Common Customs Tariff duty rates applicable to German imports of Plastic Toilet Paper Roller.
WCO Nomenclature ↗
World Customs Organization international 6-digit Harmonized System standard.
Plastic Toilet Paper Roller Frequently Asked Questions (FAQ)
What is the official 6-digit HS code for Plastic Toilet Paper Roller?
The primary 6-digit Harmonized System (HS) code for Plastic Toilet Paper Roller is HS 3926.90 (Other).
What is the Germany (Zoll / EU CCT) general import duty for Plastic Toilet Paper Roller?
Under the 2026 EU Common Customs Tariff (DE Zoll / ATLAS), representative MFN general duty rates for Plastic Toilet Paper Roller under HS 3926.90 are 0.00 %.
Are there alternative candidate subheadings for Plastic Toilet Paper Roller?
Yes. Depending on state (green vs. roasted, decaffeinated vs. non-decaffeinated, raw vs. processed), alternative subheadings include 392690.
What mandatory import documents are required for Plastic Toilet Paper Roller?
Commercial Invoice, Packing List, Bill of Lading, and Partner Government Agency permits where applicable.
Does de minimis duty-free exemption apply to Plastic Toilet Paper Roller?
Eligible shipments enter duty-free under statutory destination thresholds.
How are merchandise processing and customs fees calculated for Plastic Toilet Paper Roller?
Import fees are assessed on entered customs value under destination regulations.
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