Plastic Separator Film (Tariff notice 30)
Check the tariff classification of Plastic Separator Film.
New explanatory notes
A new Combined Nomenclature Explanatory Note was published on 13/11/2025:
Explanatory Notes to the Combined Nomenclature of the European Union
(C/2025/6096)
This is not considered a change in Northern Ireland practice.
Classification (Combined Nomenclature (CN) code)
3921 and 8507 90 31
Reason
Pursuant to Article 9(1), point (a), of Council Regulation (EEC) No 2658/87, the Explanatory notes to the Combined Nomenclature of the European Union are amended as follows:
On page 202, the following explanatory note is inserted after the last phrase:
3921 — Other plates, sheets, film, foil and strip, of plastics
See the explanatory note to subheading 8507 90 31.
8507 90 31 — Separators of plastic film of a thickness not exceeding 40 micrometres
This subheading includes separator films of a thickness not exceeding 40 micrometres, which are presented in rolls. These films are specifically designed for use in lithium-ion accumulators to separate the anode and cathode, allowing for the safe flow of ions during charging and discharging processes. Additionally, the separator films have a crucial role in preventing short circuits within the accumulator.
These separators are flexible and are typically white or translucent in appearance, with a width precisely tailored to the respective accumulators. The thickness of these films generally ranges from 5 to 25 micrometres, but not exceeding 40 micrometres.
They are usually made of polyolefin-based semi-crystalline polymers, such as polyethylene (PE), polypropylene (PP), polyvinyl chloride (PVC), or polyamides (e.g., nylon). The separator films may be either monolayer or multilayer, with the latter often featuring a PP/PE/PP tri-layer structure. Some films are optionally coated with ceramic particles (e.g., high-purity aluminium oxide or titanium oxide) or polymers like PVDF, or non-woven fabrics.
After cutting to the final length (which is determined during the manufacturing process), the articles are ready for use as separator films in lithium-ion accumulators. The films are cut to the appropriate length on-site in the same production line where the accumulators are produced, using specialized machinery that feed in the rolls and cut them according to precise specifications.
Contact details
Tariff Classification
Customs Policy & Strategy
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Stratford
London
E20 1HZ
Email: tariff.classification@hmrc.gov.uk
This Tariff Notice is published for information purposes only.