PE Stretch Film HS Code: Import Tax Lookup for Stretch and Shrink Film

Companies importing PE stretch film or PE shrink film must identify the correct HS code to clear customs, calculate import duty and prepare the right certificate of origin. The core code is HS 3920.10, with import duty of 5-10% MFN, 0-5% under ASEAN Form D, plus 10% VAT on top. This guide sets out the HS codes for the common PE films used in industrial packaging.

HS code for PE stretch film (used with pallet wrappers)

PE stretch film (stretch wrap) used with turntable pallet wrapping machines falls under the following group:

HS 3920.10: “Plates, sheets, film, foil and strip, of polymers of ethylene (polyethylene), non-cellular, not reinforced, laminated, supported or similarly combined with other materials.” This is the 6-digit international HS code, applied to solid, non-cellular, unprinted, uncoated PE film. Commercial stretch wrap (500 mm rolls of 7-23 kg) fits this description.

The 8-digit Vietnam HS code must be checked against the current Vietnam Import-Export Goods Classification List, as it may be subdivided further by width, thickness or roll form. Consult the customs authority or a customs broker to confirm the exact code before importing the first shipment.

HS code for PE shrink film

PE shrink film also falls under group 3920.10, but is distinguished from stretch film through the technical description on the customs declaration: “shrink film” or “heat shrinkable film”. In practice, the two films may share the same HS code, but their characteristics should be stated clearly on the invoice and packing list to avoid confusion during customs inspection.

HS codes for related PE films

Printed PE film: HS 3920.10, although some countries place printed film in a separate sub-group. Check the goods description.

Multilayer PE film: If all layers are PE, it remains 3920.10. If it contains a layer of another material (PE + EVA + PA, and so on), it may fall under 3921 (composite plastic plates and film).

PE packaging tubes (PE bags, PE tubing): HS 3917 (tubes, pipes and hoses of plastics) or 3923 (special forms for the conveyance or packing of goods).

PE foam film: HS 3921.11 (cellular polyethylene plates), which differs from solid PE film.

Reference import duty rates for PE film

In addition to import duty, 10% VAT is payable on (CIF + import duty). Total tax cost when importing PE film without a C/O is roughly 15-20% of the FOB price.

Buying PE film domestically: the simpler option

Many companies choose to buy PE film from a domestic supplier (ICD Viet Nam and others) rather than importing it themselves, because there are no customs formalities to manage; a full Vietnamese VAT invoice is provided for tax deduction; delivery is faster (3-7 days instead of 3-6 weeks); and order quantities are flexible, with no need to commit to a large batch.

Compare the domestic price against the total import cost in the PE film price list, review how to choose the right PE film for your machine specification and load type, and read what PE shrink film is to identify the correct film before ordering. For the wrapping equipment itself, see the ICD pallet wrapping machines.

Frequently asked questions about PE film HS codes

1. What is the HS code for PE stretch film?

The international 6-digit code is HS 3920.10, covering non-cellular, unreinforced polyethylene sheet and film. Confirm the 8-digit Vietnam sub-code against the current classification list before your first import.

2. Do PE stretch film and PE shrink film share the same HS code?

Yes, both commonly fall under 3920.10. They are distinguished by the technical description on the declaration, invoice and packing list (“stretch film” versus “shrink film” or “heat shrinkable film”).

3. How much import duty applies to PE film?

Roughly 5-10% MFN with no certificate of origin, falling to 0-5% with a valid C/O such as Form D (ASEAN), Form E (China) or Form AK (South Korea), subject to the current tariff schedule.

4. What is the total tax cost of importing PE film?

On top of import duty, 10% VAT is charged on (CIF + import duty). Without a C/O, total tax comes to roughly 15-20% of the FOB price.

5. Which HS code applies to multilayer PE film?

If every layer is polyethylene, it stays at 3920.10. If it includes another material such as EVA or PA, it may move to 3921 (composite plastic film). Check the exact build before declaring.

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