GCC Common Customs Tariff · HS code · HS 3923.50
3923.50.00.00.00: Stoppers, lids, caps & other closures, of plastics for the conveyance or packing of goods.
Plastic caps, lids and closures
✓ 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
3923.50 Stoppers, lids, caps and other closures
UK 6% Third-country duty 2 tariff lines 
EU 6.5% Third-country duty 2 tariff lines 
Türkiye 6.5% Third-country duty 2 tariff lines 
USA 5.3% General (MFN) 1 tariff line 
Canada Free – 6.5% General (MFN) 4 tariff lines · average 4.9% 
Mexico 25% General (MFN) 1 tariff line 
Brazil 18% General (MFN) 1 tariff line 
Argentina 18% General (MFN) 17 tariff lines 
Peru 6% General (MFN) 2 tariff lines 
New Zealand 5% General (MFN) 1 tariff line 
Japan 3.9% General (MFN) 1 tariff line 
Taiwan 5% General (MFN) 2 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 6% – 6.5% General (MFN) 2 tariff lines · average 6.3% 
Nigeria 20% General (MFN) 1 tariff line 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.
- N354857 U.S. CBP
The tariff classification of disposable polypropylene containers and lids from China
- N350215 U.S. CBP
The tariff classification of paper bowls with plastic lids from Taiwan
- N350216 U.S. CBP
The tariff classification of paper bowls with plastic lids from Taiwan
- N346782 U.S. CBP
The tariff classification of plastic drum closure with integrated spout from Brazil
- 600014240 HMRC
Plastic cap made to fit One Line Marker Paint Cans. The caps are the same size and come in various colours depending on the colour spray paint can
- 600009747 HMRC
Bottle tops. Bottle tops of threaded polypropylene plastic, used as a screw closure for sealing coloured, layered, sand into shaped plastic bottles (classified elsewhere) The tops have a moulded loop to the top and are intended to be finished with a 90cm cord and fashioned as a necklace, once…
- 600008896 HMRC
Compostable plastic cup lid. Designed to suit 10oz - 16oz compostable cups. Each lid features a sip-thru hole. Presented in a case containing 1000 lids.
44 rulings in total for this code
Legal notes
In the GCC Common Customs Tariff, 3923.50.00.00.00 is one of 1 line under subheading 3923.50, stoppers, lids, caps and other closures.
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 5.3%, the Canada duty is 0%–6.5%, the Mexico duty is 25%, the Brazil duty is 18%, the Argentina duty is 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 6%–6.5% and the Nigeria duty is 20%.
The GCC states imported goods of subheading 3923.50 worth US$332m in 2024; the largest supplier was China.
Questions and answers
What is the GCC import duty for HS code 3923.50.00.00.00?
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 3923.50 as a whole, the largest supplier in 2024 was China (US$196m), followed by India.
Typical products
Everyday names, not part of the legal text.