The rates (from official sources)
| Item | Value | Source |
|---|---|---|
| Example commodity code | 3926909790 | EU TARIC |
| Third-country duty (applies to China) | 6.5% | EU TARIC |
| Import VAT | import VAT at the destination country rate (19% in Germany, 20% in France, 21% in the Netherlands and Spain) | European Commission |
HS chapter hint: chapter 39. The rate belongs to the exact code, not the product name, so check yours.
Worked example
1,000 units at US$1.00 each, US$300 freight, 0.5% insurance. Amounts in US$ for comparison; customs uses local currency at the official rate.
| Goods value | 1,000.00 |
| Freight | 300 |
| Insurance (0.5%) | 5.00 |
| Customs value (CIF) | 1,305.00 |
| Duty at 6.5% | 84.83 |
| Import VAT at 19% | 264.07 |
| Landed total incl. VAT | 1,653.89 |
| Per unit incl. VAT | 1.65 |
| Per unit ex VAT (if you reclaim VAT) | 1.39 |
Example figures, not a quote. Not included: broker fees, local delivery and sourcing-agent fees.
Low-value parcels: see the EU €3 parcel duty calculator.
FAQ
What is the EU import duty on plastic pet supplies from China?
For commodity code 3926909790, the third-country duty that applies to Chinese goods is 6.5%, charged on the CIF value. Checked on EU TARIC on 29 Oct 2026. Other codes in chapter 39 can have other rates.
Do low-value EU parcels pay duty?
Parcels up to 150 euros have been duty free, but the EU is moving to a flat 3 euro duty per item category on low-value parcels. See our EU 3 euro parcel calculator for how it applies.
Which HS chapter are plastic pet supplies in?
Usually chapter 39 (plastics and articles thereof). The exact code depends on material and use, for example plastic pet accessories. Confirm the code with your customs broker before you ship.
Same product, other markets
- Import duty on plastic pet supplies from China to the US
- Import duty on plastic pet supplies from China to the UK
- Import duty on plastic pet supplies from China to Canada
- Import duty on plastic pet supplies from China to Australia
More: China to US · China to UK · China to EU · China to Canada · China to Australia