Import duty on plastic cling wrap in the UK

HS code

3920.10

UK codes

12

UK import duty

0% – 6%

UK VAT

20%

Source: UK Global Tariff (HMRC Trade Tariff service) · checked 2026-10-31

Non-cellular film of polyethylene, which covers most cling and stretch wrap, is 3920.10.

UK commodity codes under 3920.10

UK commodity codeDescriptionImport dutyVAT
3920 10 23 00Of a thickness not exceeding 0,125 mm › Of polyethylene having a specific gravity of › Less than 0,94 › Polyethylene film, of a thickness of 20 micrometres or more but not exceeding 40 micrometres, for the production of photoresist film used in the manufacture of semiconductors or printed circuits0%conditions apply20%
3920 10 24 10Of a thickness not exceeding 0,125 mm › Of polyethylene having a specific gravity of › Less than 0,94 › Stretch film, not printed › For use in certain types of aircraft6%20%or 0% (VAT zero rate)
3920 10 24 90Of a thickness not exceeding 0,125 mm › Of polyethylene having a specific gravity of › Less than 0,94 › Stretch film, not printed › Other6%20%
3920 10 25 05Of a thickness not exceeding 0,125 mm › Of polyethylene having a specific gravity of › Less than 0,94 › Other › For use in certain types of aircraft6%20%or 0% (VAT zero rate)
3920 10 25 90Of a thickness not exceeding 0,125 mm › Of polyethylene having a specific gravity of › Less than 0,94 › Other › Other6%20%
3920 10 28 10Of a thickness not exceeding 0,125 mm › Of polyethylene having a specific gravity of › 0,94 or more › For use in certain types of aircraft6%20%or 0% (VAT zero rate)
3920 10 28 99Of a thickness not exceeding 0,125 mm › Of polyethylene having a specific gravity of › 0,94 or more › Other6%20%
3920 10 40 10Of a thickness not exceeding 0,125 mm › Other › For use in certain types of aircraft6%20%or 0% (VAT zero rate)
3920 10 40 99Of a thickness not exceeding 0,125 mm › Other › Other6%20%
3920 10 81 00Of a thickness exceeding 0,125 mm › Synthetic paper pulp, in the form of moist sheets made from unconnected finely branched polyethylene fibrils, whether or not blended with cellulose fibres in a quantity not exceeding 15 %, containing poly(vinyl alcohol) dissolved in water as the moistening agent0%20%
3920 10 89 10Of a thickness exceeding 0,125 mm › Other › For use in certain types of aircraft6%20%or 0% (VAT zero rate)
3920 10 89Of a thickness exceeding 0,125 mm › Other › Other
2 full 10-digit codes
  • 3920 10 89 40 — Of a thickness exceeding 0,125 mm › Other › Other › Composite sheet containing an acrylic coating and laminated to a high-density polyethylene layer, of a total thickness of 0.8 mm or more but not exceeding 1.2 mm
  • 3920 10 89 90 — Of a thickness exceeding 0,125 mm › Other › Other › Other
6%20%

Import duty on plastic cling wrap by country

How UK import charges work

The duty shown is the standard rate for goods from countries without a trade deal. Goods from a country with a UK trade agreement may pay less, or nothing, if they meet the rules of origin. A few products from certain countries also pay anti-dumping duties. The UK charges import VAT on the customs value plus shipping, insurance and duty.

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Frequently asked questions

Q1What is the UK commodity code for plastic cling wrap?
It depends on the product’s details: 12 UK codes sit under HS 3920.10. The table on this page lists each one with its duty.
Q2What is the import duty on plastic cling wrap in the UK?
Between 0% – 6%, depending on the exact code. Goods from countries with a trade agreement may pay less if they meet the rules of origin.
Q3Do I pay VAT on imported plastic cling wrap?
Yes. Import VAT of 20% applies on top of duty. The UK charges import VAT on the customs value plus shipping, insurance and duty.
Q4Is the UK code the same as the US HTS code?
Only the first 6 digits (3920.10) are the same. The US adds its own digits and rates: see the US HTS code for plastic cling wrap.

Find another product’s UK duty

New to customs terms? Read what an HS code is and our guide on how to calculate landed cost.

Classification guidance only, not a binding ruling or customs advice. The right code depends on your product’s exact material, function and construction. For certainty, get an Advance Tariff Ruling from HMRC, or ask a licensed customs broker.