HS Code 3918.10 : Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter, Of polymers of vinyl chloride
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter, of polymers of vinyl chloride is 3918.10. Under the 2026 European Union (TARIC), the representative MFN general duty rate is 0.00 % [EU TARIC 2026].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 39
Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter
Heading 3918
Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter
Subheading .10
.10
Of polymers of vinyl chloride
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
European Union (EU TARIC / CN 2026)
3918100000
MODULE 5: EU IMPORT DUTY & VAT BREAKDOWN
EU Customs De Minimis
€150.00
Duty-free threshold
Official EU Classification Rulings: Search European Binding Tariff Information [EBTI Database ↗]
Notice: EU customs duties are uniform across all 27 Member States under the EU Customs Union. Import VAT is assessed locally by destination customs authorities.
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MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
PREFERENTIAL RULE
Certificate of Origin (If Claiming FTA)
Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
Standard Entry
This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.
MODULE 8: EU Trade Defence Measures & Carbon Adjustment (CBAM)
EU Anti-Dumping Defence
Standard TARIC Duties
EU Steel Safeguards
Exempt (Non-Steel Commodity)
EU CBAM Carbon Alert
Not in Scope
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| TCA | EU-UK Trade and Cooperation Agreement | Free | Statement on Origin by registered exporter. |
| CETA | EU-Canada Comprehensive Economic and Trade Agreement | Free | CETA Origin Declaration on commercial invoice. |
| EPA | EU-Japan Economic Partnership Agreement | Free | Statement on Origin or importer knowledge under EU-Japan EPA. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter, Of polymers of vinyl chloride
MODULE 11: European Binding Tariff Information (EBTI)
Legally binding tariff classification decisions valid across all 27 EU Member States for HS 3918.10.
Query the official European Commission EBTI classification rulings database:
Search EU Commission EBTI Database for 3918.10 →EU TARIC Declarable Commodity Lines (3918.10)
| HTS Code | Description | General Rate | Special (FTA) Rate | Column 2 Rate | Unit |
|---|---|---|---|---|---|
| 3918.10 | Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter, Of polymers of vinyl chloride | Free | Free | Rate on request | — |
| 3918.10.10 | Of polymers of vinyl chloride, Floor coverings, Vinyl tile | 5.3% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 40% | — |
| 3918.10.10.20 | Of polymers of vinyl chloride, Floor coverings, Vinyl tile, Vinyl tile consisting of a rigid solid polymer core | Free | Free | Rate on request | m2 |
| 3918.10.10.30 | Of polymers of vinyl chloride, Floor coverings, Vinyl tile, Vinyl tile consisting of a rigid expanded polymer core of a kind described in statistical note 2 to this chapter | Free | Free | Rate on request | m2 |
| 3918.10.10.40 | Of polymers of vinyl chloride, Floor coverings, Vinyl tile, Other | Free | Free | Rate on request | m2 |
| 3918.10.20.00 | Of polymers of vinyl chloride, Floor coverings, Other | 5.3% | Free (A,AU,B,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 40% | m2 |
| 3918.10.31 | Of polymers of vinyl chloride, Wall or ceiling coverings, With a backing of textile fibers, With a backing of man-made fibers, Over 70 percent by weight of plastics | 4.2% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | — |
| 3918.10.31.10 | Of polymers of vinyl chloride, Wall or ceiling coverings, With a backing of textile fibers, With a backing of man-made fibers, Over 70 percent by weight of plastics, Woven | Free | Free | Rate on request | m2 |
| 3918.10.31.50 | Of polymers of vinyl chloride, Wall or ceiling coverings, With a backing of textile fibers, With a backing of man-made fibers, Over 70 percent by weight of plastics, Other | Free | Free | Rate on request | m2 |
| 3918.10.32 | Of polymers of vinyl chloride, Wall or ceiling coverings, With a backing of textile fibers, With a backing of man-made fibers, Other | 6.5% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 84.5% | — |
| 3918.10.32.10 | Of polymers of vinyl chloride, Wall or ceiling coverings, With a backing of textile fibers, With a backing of man-made fibers, Other, Woven | Free | Free | Rate on request | m2 |
| 3918.10.32.50 | Of polymers of vinyl chloride, Wall or ceiling coverings, With a backing of textile fibers, With a backing of man-made fibers, Other, Other | Free | Free | Rate on request | m2 |
| 3918.10.40 | Of polymers of vinyl chloride, Wall or ceiling coverings, With a backing of textile fibers, Other | 5.3% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 40% | — |
| 3918.10.40.10 | Of polymers of vinyl chloride, Wall or ceiling coverings, With a backing of textile fibers, Other, Woven | Free | Free | Rate on request | m2 |
| 3918.10.40.50 | Of polymers of vinyl chloride, Wall or ceiling coverings, With a backing of textile fibers, Other, Other | Free | Free | Rate on request | m2 |
| 3918.10.50.00 | Of polymers of vinyl chloride, Wall or ceiling coverings, Other | 4.2% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 25% | m2 |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 3918.90 | Subheading under Heading 3918 | Compare Subheading 3918.90 → |
Official Primary Sources & Authority References
European Commission TARIC Database (CN 2026) ↗
Official EU Common Customs Tariff and Member State measures.
EU Taxation and Customs Union ↗
European Commission customs union and VAT rules.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and European Union (TARIC) general duty for Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter, Of polymers of vinyl chloride?
Under WCO Harmonized System 2022 and European Union (TARIC), Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter, Of polymers of vinyl chloride is classified under HS 3918.10 (Heading 3918, Chapter 39). The representative EU MFN general duty rate is 0.00 %.
How is HS 3918.10 distinguished within Heading 3918 (Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter)?
Heading 3918 covers Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter. Subheading 3918.10 specifically isolates Of polymers of vinyl chloride. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 3918.
What are the primary candidate subheadings related to HS 3918.10?
Related subheadings under Heading 3918 include 3918.90. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter, Of polymers of vinyl chloride into the European Union?
Importers require an EU Single Administrative Document (SAD / Import Declaration), active EU EORI number, Commercial Invoice, Packing List, Bill of Lading, and phytosanitary or conformity certificates where applicable.
Can goods under HS 3918.10 enter duty-free under EU Free Trade Agreements?
Yes. Eligible goods originating in EU FTA partner territories (e.g. UK TCA, CETA, Japan EPA, South Korea FTA) enter duty-free under EUR.1 movement certificates or registered exporter (REX) statements.
What is the EU customs duty de minimis threshold for shipments of Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter, Of polymers of vinyl chloride?
Commercial consignments valued up to €150 imported into the European Union enter customs duty-free under EU Common Customs Tariff rules.
How can an importer obtain a European Binding Tariff Information (EBTI) ruling for HS 3918.10?
Importers may apply to any EU Member State customs authority for an EBTI ruling under Regulation (EU) No 952/2013. An EBTI ruling is legally binding across all 27 EU Member States for 3 years.
How is Import VAT assessed on HS 3918.10 across EU Member States?
Import VAT is assessed by the destination EU Member State (ranging from 17% in Luxembourg to 27% in Hungary, ~19% average) on total landed CIF value + CCT duty.
What is the EU EORI registration requirement for commercial imports under HS 3918.10?
All economic operators importing into the EU must hold a valid Economic Operators Registration and Identification (EORI) number issued by an EU Member State customs authority.
How does the EU Import One-Stop Shop (IOSS) e-commerce VAT scheme work?
The EU IOSS allows online sellers to collect import VAT at the point of sale for B2C consignments valued up to €150 imported into any EU Member State.
What EU Trade Defence measures (Anti-Dumping & Countervailing duties) apply?
Importers must check the TARIC database for active EU trade defence measures, anti-dumping duties, or tariff-rate quotas (TRQs) affecting specific countries of origin.
What REACH & CE Marking product safety compliance rules apply to HS 3918.10 in the EU?
Articles imported into the EU must satisfy EU Regulation (EC) No 1907/2006 (REACH chemical restrictions) and display CE marking declarations of conformity where required.
Are there entry processing fees or harbor taxes in the European Union?
No. The European Union does not charge additional entry processing fees or harbor taxes beyond standard Common Customs Tariff duties and destination Member State import VAT.