Subheading · Chapter 39 · Heading 3923

3923.30

3923.30: Carboys, bottles, flasks and similar articles

Plastic bottles and flasks

3923.30 is the HS subheading for plastic bottles and flasks, under heading 3923 in chapter 39.

What you pay

Importing into UK

Customs duty 6% standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 1
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 3923 30 00 00 Carboys, bottles, flasks and similar articles p/st
  2. 3923 30 10 00 Of a capacity not exceeding two litres 6%p/st
  3. 3923 30 90 00 Of a capacity exceeding two litres 6%p/st

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 3

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 833
    Documents
    • 9018
  • 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)
  • 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

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 schemeCountriesRate
standard rate (no agreement)—6%
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, 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")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, 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 more

Antigua & 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 more

Anguilla, 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, Malaysia Free
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

last 12 months£324.8m+1.2% · previous 12 months
Average import price£5.23 per kg
Jan 2024: £23.1mFeb 2024: £24mMar 2024: £26.6mApr 2024: £27.2mMay 2024: £27.2mJun 2024: £30.6mJul 2024: £29.1mAug 2024: £26.1mSept 2024: £25.9mOct 2024: £29.4mNov 2024: £26.5mDec 2024: £21.5mJan 2025: £24mFeb 2025: £24.4mMar 2025: £29.4mApr 2025: £25.7mMay 2025: £28.9mJun 2025: £29.5mJul 2025: £29.4mAug 2025: £26.4mSept 2025: £26.1mOct 2025: £27.9mNov 2025: £24.6mDec 2025: £22mJan 2026: £23.4mFeb 2026: £27.1mMar 2026: £28.4mApr 2026: £26.6mMay 2026: £28.5mJun 2026: £30.3mJul 2026: £32.8mAug 2026: £27.2m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
China £66.9m 20.6% -2.7%
Germany £51.6m 15.9% +11.9%
France £35.7m 11% -5.1%
Netherlands £22.7m 7% +2.6%
Poland £22.2m 6.8% +25.4%
United States £16.2m 5% +1.9%
Belgium £12.8m 3.9% -12.5%
Türkiye £12.6m 3.9% +6.6%

Same subheading in other tariffs

World trade in 2024

3923.30 · US$11bn

Trade value (US$) no reported trade < US$3mUS$3m+US$41m+US$184m+> US$375m

Exports: 193
  1. China: US$2bn
  2. Germany: US$907m
  3. France: US$838m
  4. United States: US$748m
  5. Poland: US$484m
  6. Netherlands: US$375m
  7. Italy: US$368m
  8. Canada: US$367m
  9. Belgium: US$367m
  10. Austria: US$330m
  11. United Kingdom: US$242m
  12. Luxembourg: US$230m
  13. Spain: US$221m
  14. Mexico: US$220m
  15. Lithuania: US$203m
  16. Czechia: US$197m
  17. Türkiye: US$195m
  18. South Korea: US$184m
  19. El Salvador: US$174m
  20. Uruguay: US$163m
  21. Taiwan: US$145m
  22. Switzerland: US$127m
  23. Sweden: US$96m
  24. Saudi Arabia: US$91m
  25. Japan: US$82m
  26. Norway: US$82m
  27. Bulgaria: US$73m
  28. Slovenia: US$72m
  29. Denmark: US$72m
  30. Thailand: US$71m
  31. India: US$68m
  32. Portugal: US$66m
  33. Hungary: US$65m
  34. Vietnam: US$63m
  35. Guatemala: US$55m
  36. Paraguay: US$55m
  37. Peru: US$52m
  38. Slovakia: US$47m
  39. Egypt: US$45m
  40. Serbia: US$45m
  41. Colombia: US$43m
  42. Greece: US$43m
  43. Costa Rica: US$42m
  44. Dominican Republic: US$42m
  45. Ireland: US$41m
  46. Romania: US$39m
  47. South Africa: US$39m
  48. Kyrgyzstan: US$34m
  49. Malaysia: US$33m
  50. Russia: US$31m
  51. Israel: US$27m
  52. Mauritius: US$26m
  53. Brazil: US$25m
  54. Honduras: US$24m
  55. Jordan: US$22m
  56. Uganda: US$21m
  57. United Arab Emirates: US$20m
  58. Kenya: US$20m
  59. Argentina: US$18m
  60. Croatia: US$17m

Top exporters

RankCountryValueShare
1 China US$2bn 18.6%
2 Germany US$907m 8.1%
3 France US$838m 7.5%
4 United States US$748m 6.7%
5 Poland US$484m 4.3%
6 Netherlands US$375m 3.3%
7 Italy US$368m 3.3%
8 Canada US$367m 3.3%
9 Belgium US$367m 3.3%
10 Austria US$330m 2.9%

Top importers

RankCountryValueShare
1 United States US$1bn 11.9%
2 France US$1bn 9.2%
3 Germany US$867m 7.7%
4 Italy US$506m 4.5%
5 Canada US$502m 4.5%
6 Belgium US$443m 3.9%
7 Netherlands US$423m 3.8%
8 United Kingdom US$403m 3.6%
9 Spain US$298m 2.7%
10 Poland US$275m 2.5%

Import duty on this product around the world 164

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 10%median duty
  • 10number of duty-free countries (MFN)
  • 45%highest: Bahamas, Kiribati, Angola

164

Importing countryMFN dutylines from – todata year
Afghanistan 10% 2018 · HS 2012
Albania 6% 2023
Algeria 30% 2023
Angola 33% 0% – 50% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Antigua & Barbuda 15% 2021 · HS 2007
Argentina 18% 2023 · HS 2017
Armenia 6.5% 2023
Aruba 12% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 18% 5% – 25% 2023 · HS 2017
Barbados 10% 5% – 15% 2022 · HS 2017
Belarus 6.5% 2021 · HS 2017
Belize 7.5% 0% – 15% 2023
Benin 20% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 12% 10% – 15% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 15% 2023
Brazil 18% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 25% 2023
Cambodia 15% 2023 · HS 2017
Cameroon 10% 2023
Canada 3.3% 0% – 6.5% 2023
Cape Verde 5% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 10% 2023
Chad 10% 2023
Chile 6% 2023 · HS 2017
China 6.5% 2023
Colombia 13% 10% – 15% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 10% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 6% 0% – 9% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 5% 2023 · HS 2017
Dominica 7.5% 0% – 15% 2023 · HS 2017
Dominican Republic 10% 3% – 14% 2023
Ecuador 13% 0% – 20% 2023 · HS 2017
Egypt 2% 2019 · HS 2017
El Salvador 7% 5% – 10% 2022
Equatorial Guinea 10% 2023
Eswatini 15% 2023
Ethiopia 33% 30% – 35% 2021 · HS 2017
European Union (27 countries) 6.5% 2023
Fiji 19% 5% – 32% 2023
Gabon 10% 2023
Gambia 20% 2023
Georgia 12% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 10% 5% – 15% 2023 · HS 2012
Guatemala 7% 5% – 10% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 10% 5% – 15% 2023 · HS 2017
Haiti 25% 2020 · HS 2017
Honduras 7% 5% – 10% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 15% 2023
Indonesia 15% 2023
Iran 18% 15% – 20% 2020 · HS 2017
Israel 10% 8% – 12% 2022 · HS 2017
Jamaica 7.5% 0% – 15% 2023
Japan 3.9% 2023
Jordan 2.5% 0% – 5% 2023
Kazakhstan 6.5% 2023
Kenya 25% 2023
Kiribati 40% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 6.5% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 7.5% 5% – 10% 2020 · HS 2017
Lesotho 15% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 12%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 7.5% 5% – 10% 2023
Malawi 10% 2021 · HS 2017
Malaysia 20% 2023
Maldives 20% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 15% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 6.5% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 25% 2023 · HS 2017
Morocco 12% 10% – 18% 2023
Mozambique 14% 7.5% – 20% 2023
Myanmar (Burma) 5% 2023 · HS 2017
Namibia 15% 2023
Nauru 10% 2021 · HS 2017
Nepal 20% 2023
New Zealand 5% 2023
Nicaragua 6.7% 5% – 10% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 5.8% 5% – 6.5% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 10% 8% – 12% 2017 · HS 2017
Panama 4.3% 0% – 15% 2023
Papua New Guinea 8.3% 0% – 25% 2023
Paraguay 10% 2% – 18% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 15% 2023
Qatar 5% 2023
Russia 6.5% 2021 · HS 2017
Rwanda 25% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 6.5% 2023
Senegal 20% 2023
Seychelles 0% 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 4.2%* 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 15% 2023
South Korea 6.5% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 10% 5% – 15% 2023
St Lucia 7.5% 0% – 15% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 10% 5% – 15% 2023
Sudan 3% 2021 · HS 2017
Suriname 10% 5% – 15% 2023 · HS 2007
Switzerland 10%* 2023
Syria 7.5% 5% – 10% 2020 · HS 2012
Tajikistan 6.5% 2021 · HS 2012
Tanzania 25% 2023
Thailand 10% 2023
Togo 20% 2023
Tonga 0% 2023 · HS 2017
Trinidad & Tobago 7.5% 0% – 15% 2023 · HS 2012
Türkiye 32% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 25% 2023
Ukraine 6.5% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 6% 2023
United States 3% 2023
Uruguay 14% 2% – 18% 2023 · HS 2017
Uzbekistan 15% 2021 · HS 2017
Vanuatu 10% 2023
Venezuela 18% 2023 · HS 2017
Vietnam 13% 10% – 15% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 6.7% 5% – 10% 2017 · HS 2017
Zambia 15% 5% – 25% 2023
Zimbabwe 0.2% 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
89319 Articles for the conveyance/packing of goods, n.e.s.; stoppers, lids, caps & other closures
End use (BEC Rev. 5)
Intermediate goods · BEC 511220
CPC 2.1 product
36490 Other articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics
ISIC Rev. 4 activity
2220 Manufacture of plastics products

Earlier HS editions

HSCode
20173923.30unchanged
20123923.30unchanged
20073923.30unchanged
20023923.30unchanged
19963923.30unchanged
19923923.30unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 17

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 24 September 2026 · 3923.30.00.90

    The tariff classification of plastic jugs from Canada

  • N345569 U.S. CBP 5 February 2025 · 3923.30.00.10

    The tariff classification of empty plastic bottles with caps from China

  • N340940 U.S. CBP 22 July 2024 · 3923.30.00.90

    The tariff classification of a pouch, plastic bottles, and hair ties from China

  • N320556 U.S. CBP 12 August 2021 · 3923.30.00.90

    The tariff classification of bottles and pumps from South Korea

  • N316235 U.S. CBP 15 December 2020 · 3923.30.00.90

    The tariff classification of plastic bottles and caps from China

  • N313723 U.S. CBP 19 August 2020 · 3923.30.00.90

    The tariff classification of plastic bottles from China

  • 600013196 HMRC 7 July 2025 – 6 July 2028 · 3923 30 10 00

    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 7 July 2025 – 6 July 2028 · 3923 30 10 00

    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 7 July 2025 – 6 July 2028 · 3923 30 10 00

    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 7 July 2025 – 6 July 2028 · 3923 30 10 00

    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…

  • 600012674 HMRC 1 April 2025 – 31 March 2028 · 3923 30 10 00

    This is a bottle attached to a keyring. The bottle consists of fructose, glucose and sucrose to dispense to tired bees. The bottle is plastic with a black rubber seal with writing on it; the outer shell is made of anodised aluminium shell with a brass chain and ring for attaching to objects. The…

  • 600009744 HMRC 19 February 2024 – 18 February 2027 · 3923 30 10 00

    Clear plastic bottles. Clear plastic bottles made of Polyethylene Terephthalate primarily for use in an arts and craft activities but may also be used for other purposes. The bottles have dual uses as there are two styles of this line available. Style 1, The bottles are pre filled with layers…

17 rulings in total for this code

The UK Global Tariff divides subheading 3923.30 into 2 tariff lines; the duty is 6%.

In the EU Combined Nomenclature, subheading 3923.30 covers 2 tariff lines and the duty is 6.5%.

174 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 6%.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

Imports of plastic bottles and flasks into the UK came to £324.8m between September 2025 and August 2026 (up 1% on the year before); China supplied 21%, followed by Germany.

In 2024, countries exported plastic bottles and flasks worth US$11bn (+1.8% year on year).

The largest exporter was China (US$2bn), followed by Germany.

Products classified here

Questions and answers

What is the HS code for carboys, bottles, flasks and similar articles?

Carboys, bottles, flasks and similar articles fall under HS subheading 3923.30, part of heading 3923, in section VII of the Harmonized System.

What is the import duty on carboys, bottles, flasks and similar articles in the UK?

Under the UK Global Tariff, imports under 3923.30 from countries without a preferential agreement are charged at 6%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on carboys, bottles, flasks and similar articles in the EU?

Under the EU Combined Nomenclature, imports under 3923.30 from countries without a preferential agreement are charged at 6.5%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most carboys, bottles, flasks and similar articles?

China, with US$2bn in 2024 (18.6% of world exports).

Which countries can export plastic bottles and flasks to the UK duty-free?

174 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 6% applies. Pick a country above to see its rate.

Is there anti-dumping duty on plastic bottles and flasks?

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 bottles and flasks from?

In the 12 months to August 2026, the largest suppliers were China (21%), Germany (16%) and France (11%), out of total imports of £324.8m.

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Typical products

Everyday names, not part of the legal text.