As a non-metallic composite material, widely applied in industry, rigid polyurethane (PUR) foams require knowledge of their dielectric properties. In experimental determination of PUR foams’ dielectric properties protection of one-side capacitive sensor’s active area from adverse effects caused by the PUR foams’ test objects has to be ensured. In the given study, the impact of polyte-trafluoroethylene (PTFE) films, thickness 0.20 mm and 0.04 mm, in covering or simulated coating the active area of one-side access capacitive sensor’ electrodes on the experimentally determined true dielectric permittivity spectra of rigid PUR foams is estimated. Penetration depth of the low frequency excitation field into PTFE and PUR foams is determined experimentally. Experiments are made in order to evaluate the difference between measurements on single PUR foams’ samples and on complex samples “PUR foams + PTFE film” with two calibration modes. A modification factor and a small modification criterion are defined and values of modifications are estimated in numerical calculations. Conclusions about possible practical applications of PTFE films in dielectric permittivity measurements of rigid PUR foams with one-side access capacitive sensor are made. © 2021 by the authors. Licensee MDPI, Basel, Switzerland.