GCC Common Customs Tariff · HS code · HS 3923.90
3923.90.00.00.02: Plastic articles for the conveyance or packing of goods, n.e.s. - Tying tapes.
Other plastic packing articles
✓ 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
3923.90 Articles for the conveyance or packing of goods, of plastics: other
UK 6% Third-country duty 1 tariff line 
EU 6.5% Third-country duty 1 tariff line 
Türkiye 6.5% Third-country duty 1 tariff line 
USA 3% General (MFN) 1 tariff line 
Canada Free – 6.5% General (MFN) 8 tariff lines · average 5.7% 
Mexico 25% General (MFN) 1 tariff line 
Brazil 16.2% General (MFN) 2 tariff lines 
Argentina 18% General (MFN) 30 tariff lines 
Peru 6% General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 8 tariff lines 
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) 5 tariff lines 
North Macedonia 6.5% General (MFN) 1 tariff line 
Nigeria 20% General (MFN) 1 tariff line GCC lines: 3923.90
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.
- N363423 U.S. CBP
The tariff classification of polyethylene foam packaging inserts from China
- N358771 U.S. CBP
The tariff classification of a lipstick container from South Korea
- N357643 U.S. CBP
The tariff classification of disposable cups from China
- N354857 U.S. CBP
The tariff classification of disposable polypropylene containers and lids from China
- 600016933 HMRC
A retrieving device kit. This is used to transport surgically removed ear implants safely and securely back to the manufacturer. The item consists of a plastic container, complete with foam inserts designed to secure and keep the implants in place during transit. The plastic container is further…
- 600014061 HMRC
Plastic foam corners. These are used to protect the corners of composite wooden panels, whilst in transit.
47 rulings in total for this code
Legal notes
In the GCC Common Customs Tariff, 3923.90.00.00.02 is one of 3 lines under subheading 3923.90, articles for the conveyance or packing of goods, of plastics: other.
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 25%, the Brazil duty is 16.2%, 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 6.5% and the Nigeria duty is 20%.
The GCC states imported goods of subheading 3923.90 worth US$111m in 2024; the largest supplier was China.
Questions and answers
What is the GCC import duty for HS code 3923.90.00.00.02?
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 3923.90 as a whole, the largest supplier in 2024 was China (US$38m), followed by India.