HS 3903Plastics & Rubber · Germany

Polystyrene (PS) - HS 3903 classification, duty and landed cost - Import into Germany

Duty and tax snapshot for importing plastics & rubber (HS 3903) into Germany. Typical MFN duty ~6%, USt 19% on CIF + duty. Decision-support only - confirm the 10-digit line and preferential status with your broker.

Typical duty

USt

19%

Total taxes / CIF

26.1%

Worked landed-cost example

USD 45,000 FOB parcel of plastics & rubber (HS 3903) shipped to Germany.

FOB valueUSD 45,000

Origin chargesUSD 675

FreightUSD 3,600

InsuranceUSD 225

CIFUSD 49,500

Import duty @ 6%USD 2,970

USt @ 19%USD 9,969

Destination inlandUSD 900

Landed cost ≈ USD 63,339

Run your own numbers in the Landed Cost by HS & Country tool.

Sample HS codes

Code	Description
3903.19	Polystyrene, other than expansible
3901.90	Polymers of ethylene, other

Germany duty regime

EU Common External Tariff (TARIC) - identical across all 27 member states. Preferential rates under 45+ EU FTAs (EU-Japan, EU-Korea, EU-Vietnam, EU-Canada CETA, EU-UK TCA). Anti-dumping and countervailing duties published by DG Trade. CBAM (Carbon Border Adjustment Mechanism) applies from 2026 to steel, aluminium, cement, fertilisers, electricity, hydrogen.

Customs notes

· EU customs uses 10-digit TARIC codes (8-digit CN + 2 EU statistical). Aligned to WCO HS at 6 digits.
· ATLAS is Germany's national import/export declaration system. Every import needs an EORI number.
· Customs value follows the Union Customs Code (Regulation 952/2013) - transaction value with prescribed adjustments.
· CBAM reporting is live since Oct 2023; financial adjustment from 1 Jan 2026 for CBAM goods. Importers must declare embedded emissions.

Frequently asked questions

What is the typical import duty on plastics & rubber (HS 3903) into Germany?

Germany applies an MFN duty of about 6% on HS chapter 3903 at the 6-digit line. National tariff schedules add 2–4 further digits, so the exact rate can shift once you confirm the 8- or 10-digit code. Preferential rates under FTAs (EU Common External Tariff (TARIC) - identical across all 27 member states) may reduce this to 0% for qualifying origins.

How is USt calculated on imports of plastics & rubber in Germany?

Germany charges USt at 19% on the CIF value plus duty. EU CET; 19% USt on CIF + duty

What is the landed cost of a USD 45,000 FOB shipment of plastics & rubber into Germany?

On a USD 45,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 49,500. Applying 6% duty and 19% USt brings total taxes to about USD 12,939 (~26.1% of CIF). Landed at buyer's warehouse ≈ USD 63,339.

Which HS code should I use for plastics & rubber in Germany?

Start with the 6-digit international HS heading - for example 3903.19 (Polystyrene, other than expansible). Germany customs then requires the full national code (8- to 10-digit national tariff line). Confirm the exact line with your licensed customs broker before filing.

Which Incoterm is best for shipping plastics & rubber to Germany?

Most importers into Germany prefer CIF or CFR for sea freight so the seller arranges main-carriage transport, while retaining control of destination clearance. DDP shifts import duty and USt to the seller - attractive to buyers but often priced with a risk premium. Compare all 11 Incoterms with our Landed Cost by HS & Country tool.

What documents does Germany customs need to clear HS 3903?

EU customs uses 10-digit TARIC codes (8-digit CN + 2 EU statistical). Aligned to WCO HS at 6 digits. Regulated commodities may also require a health certificate, phytosanitary certificate or import licence depending on the exact HS line.