Subheading · Chapter 39 · Heading 3923
3923.10: Boxes, cases, crates and similar articles
Plastic boxes, cases and crates
3923.10 is the HS subheading for plastic boxes, cases and crates, under heading 3923 in chapter 39.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3923 10 00 00 Boxes, cases, crates and similar articles
- 3923 10 10 00 Boxes, cases, crates and similar articles, of plastic, specially shaped or fitted for the conveyance or packing of semiconductor wafers, masks, or reticles Free
- 3923 10 90 00 Other 6%
- 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 6%
- 3923 10 90 90 Other 6%
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 4
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 833
- Documents
- 9018
- Duty suspensionAirworthiness tariff suspension Free
- Applies to goods from
- all countries
- Legal act
- S.I. 2018/1249
- 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
- Applies to goods from
- all countries
- In force
- until 31 December 2028
- Legal act
- 2020 No. 1435
- Tariff lines
- on 1 of 3 lines
- 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
- 2020 No. 1431
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Tariff lines
- on 2 of 3 lines
Import requirements 1
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Russia, Ukraine
- Legal act
- 2023 No. 440, S.I. 2022/395
- Documents
- 9011
- 9022
- 9038
- 9009
- 9010
- 9017
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free – 6% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 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, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code "EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | 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) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Japan, Malaysia | Free – 1.2% |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Germany | £99.8m | 26.2% | +9.1% |
 China | £40.8m | 10.7% | +10% |
 France | £35.1m | 9.2% | -9.8% |
 Ireland | £30.2m | 7.9% | +13% |
 Türkiye | £24.3m | 6.4% | +19.2% |
 Netherlands | £21.8m | 5.7% | +7.1% |
 Italy | £15.4m | 4% | +22% |
 Belgium | £14.5m | 3.8% | +7.5% |
Same subheading in other tariffs
EUWorld trade in 2024
Trade value (US$) no reported trade < US$759.7kUS$759.7k+US$33.1m+US$189.5m+> US$528.1m
Exports: 196
- United States: US$2.2bn
- China: US$1.9bn
- Germany: US$1.5bn
- France: US$675.9m
- South Korea: US$541.7m
- Poland: US$528.1m
- Mexico: US$518.5m
- Netherlands: US$482.6m
- Spain: US$436.2m
- United Kingdom: US$354.7m
- Italy: US$343.3m
- Taiwan: US$340.6m
- Japan: US$320.1m
- Türkiye: US$299.8m
- Canada: US$291.5m
- Belgium: US$282.3m
- Czechia: US$239.8m
- Denmark: US$224.4m
- Austria: US$189.5m
- Israel: US$164.2m
- Sweden: US$161.5m
- Vietnam: US$151.3m
- Thailand: US$125.2m
- Malaysia: US$120m
- Serbia: US$114.4m
- Switzerland: US$108.9m
- Slovakia: US$99.6m
- Hungary: US$75.8m
- India: US$65.9m
- Bulgaria: US$61.2m
- Morocco: US$59.4m
- Greece: US$54.3m
- Peru: US$52.1m
- Portugal: US$49.8m
- Indonesia: US$47.3m
- Ireland: US$46.5m
- Luxembourg: US$44.5m
- Slovenia: US$42.4m
- South Africa: US$41.9m
- Hong Kong SAR China: US$41.4m
- Croatia: US$41.2m
- Singapore: US$39.9m
- Norway: US$39.5m
- Brazil: US$35.6m
- Egypt: US$35.5m
- Romania: US$33.6m
- Estonia: US$33.1m
- Honduras: US$29m
- Bosnia & Herzegovina: US$27.7m
- Colombia: US$27.1m
- Nicaragua: US$26.2m
- El Salvador: US$24.6m
- Guatemala: US$24.3m
- Latvia: US$23.4m
- Russia: US$23m
- Lithuania: US$22.7m
- Finland: US$21.4m
- Chile: US$17.4m
- Saudi Arabia: US$16.8m
- Costa Rica: US$14.8m
Trade value (US$) no reported trade < US$4.4mUS$4.4m+US$32.7m+US$176.4m+> US$508.7m
Imports: 222
- United States: US$1.5bn
- Mexico: US$1.5bn
- Germany: US$904.7m
- Canada: US$634.8m
- France: US$552.6m
- Spain: US$514.1m
- Netherlands: US$508.7m
- South Korea: US$502.8m
- United Kingdom: US$452.4m
- Italy: US$451.6m
- China: US$367.9m
- Belgium: US$343.8m
- Poland: US$328m
- Czechia: US$260.6m
- Türkiye: US$249.3m
- Japan: US$228.4m
- Vietnam: US$214.9m
- Denmark: US$189.5m
- Morocco: US$185.2m
- Thailand: US$185m
- Philippines: US$184.1m
- Austria: US$183.8m
- Sweden: US$176.4m
- Australia: US$168.3m
- Romania: US$159.9m
- Switzerland: US$154.9m
- Hungary: US$151.1m
- Indonesia: US$134.7m
- Slovakia: US$114.4m
- Portugal: US$112.6m
- Serbia: US$107.8m
- Taiwan: US$106.9m
- Norway: US$105.6m
- Singapore: US$99.5m
- Malaysia: US$90.5m
- Ireland: US$86.5m
- United Arab Emirates: US$71.8m
- Greece: US$70.7m
- Hong Kong SAR China: US$69.1m
- Israel: US$63.6m
- India: US$63.3m
- Finland: US$63.2m
- Saudi Arabia: US$55.6m
- Bulgaria: US$54.5m
- Lithuania: US$51.6m
- Croatia: US$48.8m
- Nicaragua: US$45.9m
- Slovenia: US$44.6m
- Tunisia: US$44.1m
- Dominican Republic: US$44m
- Cambodia: US$42m
- Ukraine: US$41.1m
- Chile: US$40.1m
- Russia: US$35m
- Kazakhstan: US$33.9m
- New Zealand: US$32.7m
- South Africa: US$32.3m
- Honduras: US$31m
- Estonia: US$29.6m
- Latvia: US$29.1m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  United States | US$2.2bn | 15.3% |
| 2 | China | US$1.9bn | 13.7% |
| 3 | Germany | US$1.5bn | 10.5% |
| 4 | France | US$675.9m | 4.8% |
| 5 |  South Korea | US$541.7m | 3.8% |
| 6 |  Poland | US$528.1m | 3.7% |
| 7 |  Mexico | US$518.5m | 3.7% |
| 8 | Netherlands | US$482.6m | 3.4% |
| 9 |  Spain | US$436.2m | 3.1% |
| 10 | United Kingdom | US$354.7m | 2.5% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$1.5bn | 10.6% |
| 2 | Mexico | US$1.5bn | 10.6% |
| 3 | Germany | US$904.7m | 6.4% |
| 4 |  Canada | US$634.8m | 4.5% |
| 5 | France | US$552.6m | 3.9% |
| 6 | Spain | US$514.1m | 3.6% |
| 7 | Netherlands | US$508.7m | 3.6% |
| 8 | South Korea | US$502.8m | 3.6% |
| 9 | United Kingdom | US$452.4m | 3.2% |
| 10 | Italy | US$451.6m | 3.2% |
Binding rulings for similar goods 16
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
- N315242 U.S. CBP
The tariff classification of plastic trays from Japan
- N305418 U.S. CBP
The tariff classification of plastic cosmetic containers from Taiwan
- 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
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
- Anti-dumping
Polypropylene Corrugated Boxes From the Socialist Republic of Vietnam: Antidumping Duty Order
FR Doc. 2026-14421 · 91 FR 44813 · Source: federalregister.gov
- Anti-dumping
FR Doc. 2026-10109 · 91 FR 29457 · Source: federalregister.gov
- Anti-dumping
FR Doc. 2026-05003 · 91 FR 12572 · Source: federalregister.gov
- Anti-dumping
FR Doc. 2026-01176 · 91 FR 2739 · Source: federalregister.gov
- Countervailing duty
FR Doc. 2026-01177 · 91 FR 2734 · Source: federalregister.gov
The UK Global Tariff divides subheading 3923.10 into 3 tariff lines; the duty is between 0% and 6% (average 4%). 1 of them is duty-free.
In the EU Combined Nomenclature, subheading 3923.10 covers 2 tariff lines and the duty is between 0% and 6.5%. 1 of them is duty-free.
171 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of Free – 6%.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of plastic boxes, cases and crates into the UK came to £381.2m between September 2025 and August 2026 (up 6% on the year before); Germany supplied 26%, followed by China.
In 2024, countries exported plastic boxes, cases and crates worth US$14.1bn (+1.7% year on year).
The largest exporter was the United States (US$2.2bn), followed by China.
Products classified here
Questions and answers
What is the HS code for boxes, cases, crates and similar articles?
Boxes, cases, crates and similar articles fall under HS subheading 3923.10, part of heading 3923, in section VII of the Harmonized System.
What is the import duty on boxes, cases, crates and similar articles in the UK?
Under the UK Global Tariff, imports under 3923.10 from countries without a preferential agreement are charged at 0% to 6%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on boxes, cases, crates and similar articles in the EU?
Under the EU Combined Nomenclature, imports under 3923.10 from countries without a preferential agreement are charged at 0% to 6.5%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most boxes, cases, crates and similar articles?
The United States, with US$2.2bn in 2024 (15.3% of world exports).
Which countries can export plastic boxes, cases and crates to the UK duty-free?
171 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free – 6% applies. Pick a country above to see its rate.
Is there anti-dumping duty on plastic boxes, cases and crates?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import plastic boxes, cases and crates from?
In the 12 months to August 2026, the largest suppliers were Germany (26%), China (11%) and France (9%), out of total imports of £381.2m.
Typical products
Everyday names, not part of the legal text.