SPC flooring is generally declared under HS code 3918.10, the Harmonised System sub-heading for floor coverings of polymers of vinyl chloride. Because SPC is a rigid, mineral-filled PVC product, it sits in the same family as LVT and sheet vinyl for customs purposes. This guide explains what the code covers, where countries add their own digits and duty, and what MILAT Floor puts on the paperwork so a container clears cleanly.
The short answer: HS 3918.10
The Harmonised System is a six-digit product classification used by customs authorities worldwide. Heading 3918 covers floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles. Sub-heading 3918.10 narrows that to floor coverings of polymers of vinyl chloride — the PVC family. SPC (stone plastic composite) and LVT (luxury vinyl tile) are PVC-based products, so 3918.10 is the sub-heading under which they are generally declared.
- 3918 — floor coverings of plastics, in rolls or tiles
- 3918.10 — of polymers of vinyl chloride (PVC), which includes SPC and LVT
- 3918.90 — of other plastics (not the usual code for SPC)
Why the six digits are only the beginning
The first six digits are harmonised internationally; everything after them belongs to the importing country. The EU's Combined Nomenclature adds two digits, the US Harmonized Tariff Schedule adds four, and other countries follow their own schedules. Those national lines are where the duty rate lives, and they are revised regularly. Two importers declaring the same MILAT floor in different countries will use the same six digits but different full codes and different rates.
What decides the duty you actually pay
Three things: the full national tariff line, the customs value (normally the CIF value — goods plus freight plus insurance) and the origin of the goods. A certificate of origin can lower or remove duty under a trade agreement, which is why Turkish origin matters for EU buyers: industrial goods move between Türkiye and the EU under the customs union framework, and MILAT supplies the origin documents that support the declaration. Consumption tax such as VAT or GST is then charged on top in most jurisdictions.
- Confirm the full national code with your customs broker before you order
- Budget duty on the CIF value, not the factory invoice
- Ask MILAT for the certificate of origin and CE Declaration of Performance with the shipping documents
- Keep the commercial invoice description consistent with the declared code: SPC / vinyl floor covering, click, in cartons
What MILAT puts on the paperwork
Every MILAT Floor shipment leaves Gaziantep with a commercial invoice and packing list that describe the goods as PVC-based SPC floor covering, with quantities in m² and cartons, gross and net weights, and the origin stated as Türkiye. CE Declarations of Performance under Regulation (EU) No 305/2011 and FloorScore® documentation are available for the file, and the product name on the invoice matches the product name on the certificate — a small detail that saves days when a shipment is inspected.
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