Subheading · Chapter 39 · Heading 3923
3923.50: Stoppers, lids, caps and other closures
Plastic caps, lids and closures
3923.50 is the HS subheading for plastic caps, lids and closures, under heading 3923 in chapter 39.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3923 50 00 00 Stoppers, lids, caps and other closures
- 3923 50 10 00 Caps and capsules for bottles 6%
- 3923 50 90 00 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 3
- 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 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 1 of 2 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) | — | 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, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Germany | £63.7m | 21.4% | -3.5% |
 China | £51.1m | 17.2% | +2.8% |
 France | £26.1m | 8.8% | -5.8% |
 Netherlands | £18.6m | 6.3% | +11.8% |
 Italy | £18.2m | 6.1% | -16% |
 Poland | £17.3m | 5.8% | +19.8% |
 Spain | £16.2m | 5.5% | -22.2% |
 United States | £16m | 5.4% | -5.5% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$1mUS$1m+US$25m+US$128m+> US$405m
Exports: 187
- China: US$2bn
- Germany: US$1bn
- United States: US$962m
- France: US$772m
- Italy: US$541m
- Mexico: US$405m
- Spain: US$401m
- Poland: US$315m
- Canada: US$283m
- Netherlands: US$281m
- United Kingdom: US$253m
- Türkiye: US$224m
- Hungary: US$224m
- Belgium: US$191m
- Austria: US$171m
- Switzerland: US$152m
- Thailand: US$136m
- Czechia: US$128m
- Taiwan: US$126m
- India: US$117m
- South Korea: US$106m
- Sweden: US$89m
- Japan: US$83m
- Slovenia: US$78m
- Malaysia: US$76m
- Denmark: US$61m
- Vietnam: US$60m
- Brazil: US$58m
- Colombia: US$57m
- Luxembourg: US$53m
- Lithuania: US$49m
- Portugal: US$45m
- Saudi Arabia: US$41m
- South Africa: US$38m
- Bulgaria: US$38m
- Guatemala: US$37m
- Slovakia: US$36m
- Greece: US$34m
- Serbia: US$33m
- Costa Rica: US$31m
- Romania: US$29m
- Argentina: US$28m
- Peru: US$27m
- Ireland: US$25m
- Russia: US$25m
- Egypt: US$24m
- United Arab Emirates: US$24m
- Israel: US$24m
- Indonesia: US$23m
- Moldova: US$22m
- Australia: US$22m
- Ukraine: US$19m
- El Salvador: US$16m
- Dominican Republic: US$15m
- Kazakhstan: US$14m
- Finland: US$13m
- Hong Kong SAR China: US$13m
- Singapore: US$13m
- Bahrain: US$13m
- Bosnia & Herzegovina: US$11m
Trade value (US$) no reported trade < US$7mUS$7m+US$35m+US$117m+> US$389m
Imports: 221
- United States: US$2bn
- France: US$729m
- Germany: US$706m
- Canada: US$479m
- Italy: US$429m
- Mexico: US$413m
- Spain: US$389m
- United Kingdom: US$369m
- Poland: US$357m
- Netherlands: US$332m
- Belgium: US$233m
- Japan: US$201m
- United Arab Emirates: US$187m
- Australia: US$162m
- Switzerland: US$155m
- Hungary: US$133m
- Austria: US$132m
- Indonesia: US$131m
- Türkiye: US$129m
- Sweden: US$128m
- Czechia: US$124m
- Thailand: US$117m
- China: US$116m
- Saudi Arabia: US$103m
- Malaysia: US$100m
- South Korea: US$97m
- Ireland: US$97m
- Denmark: US$92m
- Vietnam: US$90m
- Romania: US$88m
- Brazil: US$87m
- Russia: US$82m
- India: US$79m
- Greece: US$79m
- Portugal: US$73m
- Slovakia: US$73m
- South Africa: US$62m
- Israel: US$60m
- Morocco: US$59m
- Singapore: US$58m
- Finland: US$55m
- Philippines: US$54m
- Norway: US$52m
- Algeria: US$52m
- Serbia: US$51m
- Chile: US$49m
- Colombia: US$46m
- Ukraine: US$43m
- New Zealand: US$42m
- Taiwan: US$42m
- Argentina: US$38m
- Guatemala: US$38m
- Croatia: US$37m
- Dominican Republic: US$37m
- Peru: US$35m
- Costa Rica: US$34m
- Egypt: US$33m
- Kazakhstan: US$32m
- Bulgaria: US$30m
- Hong Kong SAR China: US$30m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$2bn | 19.4% |
| 2 | Germany | US$1bn | 12.5% |
| 3 | United States | US$962m | 8.9% |
| 4 | France | US$772m | 7.2% |
| 5 | Italy | US$541m | 5% |
| 6 |  Mexico | US$405m | 3.8% |
| 7 | Spain | US$401m | 3.7% |
| 8 | Poland | US$315m | 2.9% |
| 9 |  Canada | US$283m | 2.6% |
| 10 | Netherlands | US$281m | 2.6% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$2bn | 14.4% |
| 2 | France | US$729m | 6.8% |
| 3 | Germany | US$706m | 6.6% |
| 4 | Canada | US$479m | 4.5% |
| 5 | Italy | US$429m | 4% |
| 6 | Mexico | US$413m | 3.8% |
| 7 | Spain | US$389m | 3.6% |
| 8 | United Kingdom | US$369m | 3.4% |
| 9 | Poland | US$357m | 3.3% |
| 10 | Netherlands | US$332m | 3.1% |
Binding rulings for similar goods 44
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
- N342018 U.S. CBP
The tariff classification of polypropylene lids from China
- N340172 U.S. CBP
The tariff classification of a Coffee Lid and Mouthwash Pod from China
- 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
The UK Global Tariff divides subheading 3923.50 into 2 tariff lines; the duty is 6%.
In the EU Combined Nomenclature, subheading 3923.50 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 caps, lids and closures into the UK came to £297.1m between September 2025 and August 2026 (down 2% on the year before); Germany supplied 21%, followed by China.
In 2024, countries exported plastic caps, lids and closures 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 stoppers, lids, caps and other closures?
Stoppers, lids, caps and other closures fall under HS subheading 3923.50, part of heading 3923, in section VII of the Harmonized System.
What is the import duty on stoppers, lids, caps and other closures in the UK?
Under the UK Global Tariff, imports under 3923.50 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 stoppers, lids, caps and other closures in the EU?
Under the EU Combined Nomenclature, imports under 3923.50 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 stoppers, lids, caps and other closures?
China, with US$2bn in 2024 (19.4% of world exports).
Which countries can export plastic caps, lids and closures 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 caps, lids and closures?
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 caps, lids and closures from?
In the 12 months to August 2026, the largest suppliers were Germany (21%), China (17%) and France (9%), out of total imports of £297.1m.