EU Combined Nomenclature · CN code · HS 3923.10
3923 10 90: Boxes, cases, crates and similar articles: other
Plastic boxes, cases and crates
Not declarable on its own: use one of its 1 subdivisions Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 3923 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics:
- 3923 10 Boxes, cases, crates and similar articles:
- 3923 10 90 Other
What you pay
Importing into EU
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 6
- Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
- Applies to goods from
- all countries
- Legal act
- Regulation 2658/87
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Duty suspensionAirworthiness tariff suspension Free
- Applies to goods from
- all countries
- Legal act
- Regulation 1517/18
- Documents
- C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate
- Duty suspensionAutonomous tariff suspension Free
- Only for
- 3923 10 90 10 Photomask or wafer compacts: -|consisting of antistatic materials or blended thermoplastics proving special electrostatic discharge (ESD) and outgassing properties, -|having non porous, abrasion resistant or impact resistant surface properties, -|fitted with a specially designed retainer system that protects the photomask or wafers from surface or cosmetic damage and -|with or without a gasket seal, of a kind used in the photolithography or other semiconductor production to house photomasks or wafers
- Applies to goods from
- all countries except Belarus, Russia
- Legal act
- Regulation 2605/25
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- until 31 October 2026
- Legal act
- Regulation 0382/26
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 0382/26
- Handling feeUnion handling fee 2 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 2108/26
- Documents
- Y126 Goods sold in distance sales
Import requirements 4
- Import controlImport control of fluorinated greenhouse gases
- Applies to goods from
- all countries
- Legal act
- Regulation 0573/24
- Documents
- Y152 Exemption from import prohibition, granted for repair or servicing of existing equipment, according to the second paragraph of Article 11.1 of Regulation (EU) 2024/573
- Y986 Exemption from import prohibition according to Article 11.1 and 11.2 of Regulation (EU) 2024/573
- Y160 Goods other than those falling under the applicable provisions of Regulation (EU) 2024/573
- Y169 Products and equipment, including parts (excluding military and repair exemption) listed in Annex IV containing F-gases or relies upon F-gases not subject to prohibition as imposed by Article 11.1. (Reg 2024/573).
- Y123 Undertaking registered in the F-Gas Portal according to Article 20 of Regulation (EU) 2024/573
- Y054 Goods labelled according to the provisions of Article 12 of Regulation (EU) 2024/573
- Y163 Net mass of fluorinated greenhouse gases charged in products and equipment
- Y121 Tonnes of CO₂ equivalent of bulk gases and of gases contained in products or equipment, and parts thereof
- Import control
- Applies to goods from
- Belarus, Ukraine
- Legal act
- Regulation 0765/06, Regulation 0692/14
- Documents
- Y727 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)
- Y728 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)
- L152 Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006
- Y870 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006)
- Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
- N954 Movement certificate EUR.1
- Import control
- Applies to goods from
- Russia
- In force
- until 31 December 2027
- Legal act
- Regulation 0833/14
- Documents
- L142 Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014
- Y874 The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)
- L143 Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014
- Y859 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014)
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0263/22
- Documents
- Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
- N954 Movement certificate EUR.1
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
TARIC subdivisions
Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.
| 3923 10 90 10 | Photomask or wafer compacts: - consisting of antistatic materials or blended thermoplastics proving special electrostatic discharge (ESD) and outgassing properties, - having non porous, abrasion resistant or impact resistant surface properties, - fitted with a specially designed retainer system that protects the photomask or wafers from surface or cosmetic damage and - with or without a gasket seal, of a kind used in the photolithography or other semiconductor production to house photomasks or wafers |
| 3923 10 90 90 | Other |
Export measures 2
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| Export controlSanctions regime: Russia | Russia | Regulation 0833/14 | 24 June 2023 |
| Export control of fluorinated greenhouse gases | All third countries | Regulation 0573/24 | 12 March 2025 |
TARIC data as of 1 November 2026
Import VAT in the EU member states
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
-
Austria 0% reduced rate -
Belgium 21% -
Bulgaria 20% -
Croatia 25% -
Cyprus 19% -
Czechia 21% -
Denmark 25% -
Estonia 9% reduced rate -
Finland 25.5% -
France 20% -
Germany 19% -
Greece 24% -
Hungary 27% -
Ireland 23% -
Italy 22% -
Latvia 21% -
Lithuania 21% -
Luxembourg 17% -
Malta 18% -
Netherlands 21% -
Poland 23% -
Portugal 23% -
Romania 21% -
Slovakia 23% -
Slovenia 9.5% reduced rate -
Spain 21% -
Sweden 25%
TEDB · 1 November 2026
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 6.5% |
| GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) | Afghanistan, Angola, Bangladesh, Benin and 42 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 moreAntarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna | Free |
| GSP - General arrangements | Congo - Brazzaville, Cook Islands, Indonesia, Kenya and 6 moreCongo - Brazzaville, Cook Islands, Indonesia, Kenya, Micronesia, Nigeria, Niue, Syria, Tajikistan, Vanuatu | Free |
| GSP+ (incentive arrangement for sustainable development and good governance) | Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 moreBolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Namibia | Free |
| EEA - European Economic Area | Iceland, Liechtenstein, Norway | Free |
| Eastern and Southern Africa States | Mauritius, Seychelles, Zimbabwe | Free |
| EU–Andorra customs union | Andorra | Free |
| EU–Albania agreement | Albania | Free |
| EU–Bosnia & Herzegovina agreement | Bosnia & Herzegovina | Free |
| EU–Canada agreement | Canada | Free |
| EU–Switzerland agreement | Switzerland | Free |
| EU–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| EU–Chile agreement | Chile | Free |
| EU–Cameroon agreement | Cameroon | Free |
| EU–Colombia agreement | Colombia | Free |
| EU–Algeria agreement | Algeria | Free |
| EU–Ecuador agreement | Ecuador | Free |
| EU–Egypt agreement | Egypt | Free |
| Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part. | Western Sahara | Free |
| EU–Fiji agreement | Fiji | Free |
| EU–Faroe Islands agreement | Faroe Islands | Free |
| EU–United Kingdom agreement | United Kingdom | Free |
| EU–Georgia agreement | Georgia | Free |
| EU–Ghana agreement | Ghana | Free |
| EU–Israel agreement | Israel | Free |
| EU–Jordan agreement | Jordan | Free |
| EU–South Korea agreement | South Korea | Free |
| EU–Lebanon agreement | Lebanon | Free |
| EU–Morocco agreement | Morocco | Free |
| EU–Moldova agreement | Moldova | Free |
| EU–Montenegro agreement | Montenegro | Free |
| EU–North Macedonia agreement | North Macedonia | Free |
| EU–Mexico agreement | Mexico | Free |
| EU–New Zealand agreement | New Zealand | Free |
| EU–Peru agreement | Peru | Free |
| EU–Papua New Guinea agreement | Papua New Guinea | Free |
| EU–Palestinian Territories agreement | Palestinian Territories | Free |
| EU–Serbia agreement | Serbia | Free |
| EU–Singapore agreement | Singapore | Free |
| EU–San Marino customs union | San Marino | Free |
| EU–Tunisia agreement | Tunisia | Free |
| EU–Türkiye customs union | Türkiye | Free |
| EU–Ukraine agreement | Ukraine | Free |
| EU–United States agreement | United States | Free |
| EU–Vietnam agreement | Vietnam | Free |
| EU–Samoa agreement | Samoa | Free |
| EU–Kosovo agreement | Kosovo | Free |
| EU–South Africa agreement | South Africa | Free |
| EU–Japan agreement | Japan | 1.8% |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | 5.2% |
EU: imports by month · HS 3923.10
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | €319.6m | 24.2% | +0.2% |
 Türkiye | €221.2m | 16.7% | +16.5% |
 United Kingdom | €182.8m | 13.8% | -6.6% |
 Serbia | €118m | 8.9% | -0.1% |
 United States | €99.4m | 7.5% | -22.9% |
 Switzerland | €78.2m | 5.9% | +9.7% |
 Israel | €51.6m | 3.9% | -15% |
 Norway | €39.5m | 3% | +13% |
Same subheading in other tariffs
3923.10 Boxes, cases, crates and similar articles
UK Free – 6% Third-country duty 3 tariff lines · average 4% Türkiye 6.5% Third-country duty 2 tariff lines USA Free – 3% General (MFN) 2 tariff lines · average 1.5% 
Canada Free General (MFN) 2 tariff lines 
Mexico 25% General (MFN) 2 tariff lines 
Brazil 16.2% General (MFN) 2 tariff lines 
Argentina 18% General (MFN) 8 tariff lines 
Peru 6% General (MFN) 2 tariff lines 
New Zealand Free – 5% General (MFN) 9 tariff lines · average 3.3% 
Japan Free General (MFN) 1 tariff line 
Taiwan Free – 5% General (MFN) 2 tariff lines · average 2.5% 
GCC 5% General (MFN) 5 tariff lines Switzerland Free General (MFN) 1 tariff line Norway Free General (MFN) 3 tariff lines 
North Macedonia 6.5% General (MFN) 2 tariff lines 
Nigeria 20% General (MFN) 1 tariff line EU lines: 3923.10
Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N362761 U.S. CBP
The tariff classification of stone paper corrugated boxes from China Wang Bule Guangzhou SIRUIER Green Packaging Technology Co., Ltd. Room 1601-05, Building B3, CIMC Greater Bay Area(GBA) International Talent Innovation Park, No.42 Dongzhong Road, Huangpu District, Guangzhou City Guangdong…
- N330859 U.S. CBP
The tariff classification of polypropylene container from China
- N324607 U.S. CBP
The tariff classification of a polycarbonate box from China
- N321307 U.S. CBP
The tariff classification of plastic crates from Japan
- 600015462 HMRC
A cool box designed for indoor and outdoor use. The item has 50 hrs chilling chilling capacity, with a 5 year warranty. The product has a shock absorbent ABS plastic outer cabinet and an inner high performance removable and zero ozone-depleting foam insulation. The product has a leather handle.
- 600012284 HMRC
Photomask Compact. Used for the housing, storage, handling and movement of a photomask in a particle free environment inside a photolithography or semiconductor fabrication facility. Made of blended thermoplastics providing special electrostatic discharge (ESD) and outgassing properties. Specially…
16 rulings in total for this code
Legal notes
CN Explanatory Notes
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
General notes to the chapter
PLASTICS AND ARTICLES THEREOF
General
The HS Explanatory Note to Chapter 39, General, ‘Combinations of plastics and materials other than textiles’, point (d), applies, mutatis mutandis, to combinations of carbon fibres and plastics.
Note 4
Calculation of mass ratios of monomer units in copolymers:
The mass ratios of the respective monomer units in copolymer chains are calculated based on the molecular structure of the copolymer (not the starting materials), taking into account the formation reaction of the polymer. When applicable, the atom linking two adjacent monomer units is attributed to the monomer unit from which the atom originates.
The following examples illustrate the calculation of the monomer unit content in copolymers:
- In poly(ethylene terephthalate), which is a polyester comprised of terephthalic acid and ethylene glycol moieties, both alcoholic oxygens are attributed to the glycol monomer unit. Hence, ethylene glycol is calculated as C2H4O2, and terephthalate is calculated as C8H4O2.
- In polyamide-6,6, which is a polyamide comprised of hexamethylenediamine and adipic acid, both nitrogen atoms are attributed to the diamine monomer unit. Hence, hexamethylenediamine is calculated as C6H14N2 and adipic acid is calculated as C6H8O2.
Note 6
The term ‘solutions’, used both in this note and in note 4 to Chapter 32, does not apply to colloidal solutions.
For the definition of the term ‘primary forms’, see note 6 to this chapter and the HS General Explanatory Note to this chapter, ‘Primary Forms’.
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
This line in earlier years
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | Other | 6.5% | — |
| 2025 | unchanged | 6.5% | — |
| 2024 | unchanged | 6.5% | — |
| 2023 | unchanged | 6.5% | — |
| 2022 | unchanged | 6.5% | — |
| 2021 | unchanged | 6.5% | — |
| 2020 | unchanged | 6.5% | — |
| 2019 | Other | 6.5% | — |
Code history
Since 2017; before, these goods were classified under 3923 10 00.
In the EU Combined Nomenclature, 3923 10 90 is one of 2 lines under subheading 3923.10, boxes, cases, crates and similar articles.
The third-country duty is 6.5%, and quantities are declared in —.
Goods from 152 countries can enter the EU at a preferential rate instead of the standard 6.5%; 147 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the 12 months to August 2026, the EU imported plastic boxes, cases and crates (HS 3923.10) worth €1.3bn (up 1% on the year before), at an average of €3.77 per kg; China supplied 24%, followed by Türkiye.
For the same subheading, the UK duty is 0%–6%, the Türkiye duty is 6.5%, the US duty is 0%–3%, the Canada duty is free, the Mexico duty is 25%, the Brazil duty is 16.2%, the Argentina duty is 18%, the Peru duty is 6%, the New Zealand duty is 0%–5%, the Japan duty is free, the Taiwan duty is 0%–5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 6.5% and the Nigeria duty is 20%.
EU member states imported goods of subheading 3923.10 worth US$5.5bn in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 2nd with US$250m.
Questions and answers
What is the EU import duty for CN code 3923 10 90?
The third-country duty in the EU Combined Nomenclature is 6.5%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 3923 10 90?
152 countries have a preferential rate on this line, 147 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Where does the EU import these goods from?
For subheading 3923.10 as a whole, the largest supplier from outside the EU in 2024 was China (US$300m), followed by the United Kingdom.
Typical products
Everyday names, not part of the legal text.