Petcore Europe: PET Flakes to Receive Separate EU Customs Tariff Codes from January 2027

The European Union will introduce separate customs tariff codes for polyethylene terephthalate (PET) in flake form on 1 January 2027. The change is based on Commission Implementing Regulation (EU) 2026/2163 concerning the Combined Nomenclature (CN) for 2027, published on 30 October 2026. In future, PET flakes will be recorded separately from other forms of PET, including pellets, in customs and trade statistics. Until now, both product forms have been classified under the same CN codes.

New Classification Based on Viscosity Number
The existing CN code 39076100 for PET with a viscosity number of at least 78 ml/g will be split into 39076110 for PET flakes and 39076190 for other forms of PET. For PET with a viscosity number below 78 ml/g, the current code 39076900 will be replaced by 39076910 for PET flakes and 39076990 for other forms of PET.

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The new codes will allow more detailed statistical monitoring of PET flake imports and exports, particularly in trade with countries outside the EU. According to the European PET industry association Petcore Europe, this will make it easier to track trade flows and changes in the competitive environment for European recycling companies. The data may also serve as a basis for discussions with EU institutions on the circular economy, competitive conditions and the use of recycled materials.

No Separate Classification for Recycled PET
The customs tariff codes distinguish between product forms and viscosity numbers, but not between virgin PET and recycled PET (rPET). Materials intended for food contact and those used in other applications will also not be recorded separately. Consequently, the proportion of rPET in the PET flakes covered by the new trade statistics cannot be determined directly.

Petcore Europe had advocated a more detailed classification at the European institutional level and established a dedicated advocacy working group, among other initiatives, to support this effort. The association intends to continue pushing for a separate customs tariff code for rPET. However, its announcement does not specify a timetable for this initiative.

More information: www.petcore-europe.org

Petcore Europe, Brussels, Belgium

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