GCC Common Customs Tariff · HS code · HS 3923.30
3923.30.00.00.03: Carboys, bottles, flasks & similar articles, of plastics for the conveyance or packing of goods. - Flasks
Plastic bottles and flasks
✓ Can be used in a customs declaration Data: GCC Common Customs Tariff, in force from 1 January 2025 · checked on 24 October 2026
What you pay
Importing into GCC
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
3923.30 Carboys, bottles, flasks and similar articles
UK 6% Third-country duty 2 tariff lines 
EU 6.5% Third-country duty 2 tariff lines 
Türkiye 6.5% Third-country duty 4 tariff lines 
USA 3% General (MFN) 1 tariff line 
Canada Free – 6.5% General (MFN) 7 tariff lines · average 5.6% 
Mexico 35% General (MFN) 2 tariff lines 
Brazil Free – 18% General (MFN) 2 tariff lines · average 9% 
Argentina Free – 18% General (MFN) 32 tariff lines · average 17.4% 
Peru 6% General (MFN) 3 tariff lines 
New Zealand 5% General (MFN) 3 tariff lines 
Japan 3.9% General (MFN) 1 tariff line 
Taiwan 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 2 tariff lines 
North Macedonia 5% – 6.5% General (MFN) 2 tariff lines · average 5.8% 
Nigeria 20% General (MFN) 2 tariff lines GCC lines: 3923.30
- 3923.30.00.00.01Carboys, bottles, flasks & similar articles, of plastics for the conveyance or packing of goods. - Bottles for packing and transporting medicines and pharmacist preparations
- 3923.30.00.00.02Carboys, bottles, flasks & similar articles, of plastics for the conveyance or packing of goods. - Bottles for packing and transporting other goods
- 3923.30.00.00.03Carboys, bottles, flasks & similar articles, of plastics for the conveyance or packing of goods. - Flasks
- 3923.30.00.99.99Carboys, bottles, flasks & similar articles, of plastics for the conveyance or packing of goods. - others
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.
- N365191 U.S. CBP
The tariff classification of plastic jugs from Canada
- N345569 U.S. CBP
The tariff classification of empty plastic bottles with caps from China
- N340940 U.S. CBP
The tariff classification of a pouch, plastic bottles, and hair ties from China
- N320556 U.S. CBP
The tariff classification of bottles and pumps from South Korea
- 600013196 HMRC
Product consists of 3 components, a 30ml bottle designed to hold liquid, a removeable nozzle and a tamper evident cap. Made from polyethylene terephthalate. The removeable nozzle attaches to the bottle by manually inserting and then sealed with the screw- fitting cap. Product intended for use in…
- 600013197 HMRC
Product consists of 3 components, a 60ml bottle designed to hold liquid, a removeable nozzle and a tamper evident cap. Made from polyethylene terephthalate. The removeable nozzle attaches to the bottle by manually inserting and then sealed with the screw- fitting cap. Product intended for use in…
- 600013198 HMRC
Product consists of 3 components, a 120ml bottle designed to hold liquid, a removeable nozzle and a tamper evident cap. Made from polyethylene terephthalate. The removeable nozzle attaches to the bottle by manually inserting and then sealed with the screw- fitting cap. Product intended for use in…
- 600013200 HMRC
Product consists of 3 components, a 60ml bottle designed to hold liquid, a removeable nozzle and a tamper evident cap. Made from polyethylene terephthalate. The removeable nozzle attaches to the bottle by manually inserting and then sealed with the screw- fitting cap. Product intended for use in…
17 rulings in total for this code
Legal notes
HS code 3923.30.00.00.03 is a line of the GCC Common Customs Tariff under HS subheading 3923.30 (carboys, bottles, flasks and similar articles).
The customs duty is 5%, and quantities are declared in Kilograms.
For the same subheading, the UK duty is 6%, the EU duty is 6.5%, the Türkiye duty is 6.5%, the US duty is 3%, the Canada duty is 0%–6.5%, the Mexico duty is 35%, the Brazil duty is 0%–18%, the Argentina duty is 0%–18%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is 3.9%, the Taiwan duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 5%–6.5% and the Nigeria duty is 20%.
The GCC states imported goods of subheading 3923.30 worth US$194m in 2024; the largest supplier was China, and the United Kingdom ranked 5th with US$4m.
Questions and answers
What is the GCC import duty for HS code 3923.30.00.00.03?
The customs duty in the GCC Common Customs Tariff is 5%; the supplementary unit is Kilograms. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does the GCC import these goods from?
For subheading 3923.30 as a whole, the largest supplier in 2024 was China (US$61m), followed by Jordan.
Typical products
Everyday names, not part of the legal text.