Table of Contents
- HS code for PE stretch film (used with pallet wrappers)
- HS code for PE shrink film
- HS codes for related PE films
- Reference import duty rates for PE film
- Buying PE film domestically: the simpler option
- Frequently asked questions about PE film HS codes
- Contact and PE film quote from ICD
- Detailed HS code table by PE film type and tariff rate
- Notes on declaring PE film HS codes to customs
- Frequently asked questions
Reviewed and updated by ICD - Week 30/2026
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.
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
| Certificate of origin | Origin | Estimated duty rate |
|---|---|---|
| No C/O | Any | 5-10% MFN |
| Form D (ATIGA) | ASEAN (Thailand, Malaysia, etc.) | 0-5% |
| Form E (ACFTA) | China | 0-5% |
| Form AK (AKFTA) | South Korea | 0-5% |
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.
Contact and PE film quote from ICD
ICD Viet Nam Industrial Production Company Limited
North: Floor 3, Thang Long A1 Building, Bau Hamlet, Thien Loc Commune, Hanoi - 0983 797 186 / 090 345 9186 / 090 5859 186
South: 551/212 Le Van Khuong, Tan Thoi Hiep, District 12, Ho Chi Minh City - 098 6784 186
Email: sales@icdvietnam.com.vn · Zalo: Chat on Zalo now
Skip the customs paperwork: ICD supplies PE stretch and shrink film domestically with a full Vietnamese VAT invoice, 3-7 day delivery and flexible order quantities. Send your specification for a quote right away.
Detailed HS code table by PE film type and tariff rate
The table below classifies HS codes down to the 8-digit level for common PE film types in import and export, along with the most-favoured-nation (MFN) import duty, the ordinary import duty and VAT. Correct classification rests on two factors: the material (non-cellular PE versus multi-layer) and the structure (a single homogeneous layer falls under heading 3920, while laminated or reinforced multi-layer film falls under heading 3921).
| PE film type | HS code | Preferential import duty (MFN) | Ordinary import duty | VAT |
|---|---|---|---|---|
| PE stretch film for pallet wrapping (LLDPE/LDPE, single non-cellular layer) | 3920.10.10 | 3% (reference, verify against the current tariff schedule) | 4.5% (reference, verify against the current tariff schedule) | 8-10% |
| PE shrink film, single layer | 3920.10.90 | 3% (reference, verify against the current tariff schedule) | 4.5% (reference, verify against the current tariff schedule) | 8-10% |
| PE cling film for food (single layer) | 3920.10.10 | 3% (reference, verify against the current tariff schedule) | 4.5% (reference, verify against the current tariff schedule) | 8-10% |
| Printed PE film (label print, logo print, single layer) | 3920.10.90 | 3% (reference, verify against the current tariff schedule) | 4.5% (reference, verify against the current tariff schedule) | 8-10% |
| Multi-layer / composite PE film (laminated, reinforced) | 3921.90.90 | 3% (reference, verify against the current tariff schedule) | 4.5% (reference, verify against the current tariff schedule) | 8-10% |
| PE foam sheet/film (foam PE) | 3921.11.00 | 3% (reference, verify against the current tariff schedule) | 4.5% (reference, verify against the current tariff schedule) | 8-10% |
Special preferential import duties under free trade agreements (ATIGA, CPTPP, EVFTA, RCEP) can fall to 0% if the shipment holds a valid corresponding certificate of origin (form D, CPTPP form, form EUR.1, etc.). Businesses buying domestically produced PE film through PE pallet stretch film incur no customs declaration procedures and no import duty.
Notes on declaring PE film HS codes to customs
Declaring the wrong HS code is the most common reason a PE film shipment is held at port or has its duty re-assessed. Before opening a customs declaration, prepare and check the following:
- A full goods description: state the material (LLDPE/LDPE), the structure (single or multi-layer), the thickness (microns), the width and the intended use so customs can match the correct sub-heading.
- Distinguish heading 3920 from 3921: single-layer, non-cellular, non-reinforced film belongs to 3920; laminated film, film with a reinforcing layer, or foam film belongs to 3921 - misclassification leads to a duty discrepancy.
- Certificate of origin (C/O): submit the correct C/O form to qualify for special preferential import duty; without a valid C/O, the MFN or ordinary rate applies.
- Advance classification ruling: for high-value shipments or specialty film types, request an advance determination of the goods code to avoid disputes at clearance.
- Verify against the current tariff schedule: rates change year by year and along the FTA roadmap - always check the latest import-export tariff schedule before declaring.
Frequently asked questions
What is the HS code for PE pallet stretch film?
PE pallet stretch film, made from LLDPE/LDPE as a single non-cellular layer, is classified under HS code 3920.10. It is the most common film type for packaging goods and wrapping loads on pallets. The exact duty rate should be verified against the current tariff schedule for each year.
Does PE film fall under heading 3920 or 3921?
It depends on the film structure. A single homogeneous layer that is non-cellular and non-reinforced falls under heading 3920. Multi-layer film, film with a reinforcing layer, or foam film falls under heading 3921. Confusing these two headings is a declaration error that leads to a duty discrepancy and re-assessment.
Is imported PE film exempt from import duty?
It may qualify for special preferential import duty, even 0%, if the shipment holds a valid certificate of origin (C/O) under agreements such as ATIGA, CPTPP, EVFTA or RCEP. Without a valid C/O, the goods are subject to the MFN or ordinary rate plus 8-10% VAT.
