Subheading · Chapter 39 · Heading 3923

3923.90

3923.90: Articles for the conveyance or packing of goods, of plastics: other

Other plastic packing articles

Official description Other

3923.90 is the HS subheading for other plastic packing articles, under heading 3923 in chapter 39.

What you pay

Importing into UK

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

Rates by national line · UK Global Tariff

UK lines →
  1. 3923 90 00 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 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 2

  • 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
  • Import controlImport control on restricted goods and technologies
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
    Documents
    • Y920 Goods other than those described in the footnotes linked to the measure

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£279.7m+11.8% · previous 12 months
Average import price£4.07 per kg
Jan 2024: £18.5mFeb 2024: £19.4mMar 2024: £20.1mApr 2024: £20.6mMay 2024: £20.7mJun 2024: £22.7mJul 2024: £21.3mAug 2024: £22.3mSept 2024: £21.5mOct 2024: £22.5mNov 2024: £19.4mDec 2024: £15.9mJan 2025: £19.9mFeb 2025: £19.9mMar 2025: £22.7mApr 2025: £20.4mMay 2025: £23.2mJun 2025: £21.1mJul 2025: £22.3mAug 2025: £21.5mSept 2025: £23mOct 2025: £22.3mNov 2025: £22.8mDec 2025: £19.1mJan 2026: £20.8mFeb 2026: £28.2mMar 2026: £25.8mApr 2026: £21.6mMay 2026: £23.7mJun 2026: £24.3mJul 2026: £26.1mAug 2026: £21.9m 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 £50.7m 18.1% +10%
Netherlands £26.6m 9.5% -10.5%
Italy £24.2m 8.7% +74.8%
Ireland £19.4m 6.9% +26.6%
Germany £17.9m 6.4% +4.9%
Poland £16.3m 5.8% +26.6%
India £14.5m 5.2% -8.2%
France £14.5m 5.2% +3.7%

Same subheading in other tariffs

World trade in 2024

3923.90 · US$11bn

Trade value (US$) no reported trade < US$905kUS$905k+US$22m+US$177m+> US$357m

Exports: 188
  1. China: US$2bn
  2. United States: US$2bn
  3. Germany: US$792m
  4. Canada: US$736m
  5. Mexico: US$375m
  6. France: US$357m
  7. Netherlands: US$356m
  8. Italy: US$313m
  9. Spain: US$279m
  10. South Korea: US$277m
  11. Switzerland: US$267m
  12. Malaysia: US$246m
  13. Poland: US$239m
  14. Taiwan: US$227m
  15. India: US$206m
  16. Japan: US$196m
  17. Austria: US$194m
  18. Belgium: US$177m
  19. Hungary: US$156m
  20. Czechia: US$155m
  21. Vietnam: US$128m
  22. Thailand: US$116m
  23. Türkiye: US$106m
  24. United Kingdom: US$103m
  25. Indonesia: US$82m
  26. Sweden: US$69m
  27. Denmark: US$52m
  28. Israel: US$51m
  29. Serbia: US$50m
  30. Singapore: US$49m
  31. South Africa: US$45m
  32. Slovakia: US$44m
  33. Honduras: US$39m
  34. Philippines: US$36m
  35. Ireland: US$36m
  36. Lithuania: US$31m
  37. Portugal: US$31m
  38. Russia: US$30m
  39. Egypt: US$29m
  40. United Arab Emirates: US$28m
  41. Slovenia: US$26m
  42. Saudi Arabia: US$26m
  43. Croatia: US$23m
  44. Brazil: US$22m
  45. Dominican Republic: US$21m
  46. Australia: US$21m
  47. New Zealand: US$21m
  48. Greece: US$20m
  49. Guatemala: US$19m
  50. Romania: US$18m
  51. Argentina: US$17m
  52. Norway: US$17m
  53. Peru: US$16m
  54. Colombia: US$15m
  55. Bulgaria: US$14m
  56. Hong Kong SAR China: US$14m
  57. El Salvador: US$13m
  58. Uruguay: US$11m
  59. Chile: US$10m
  60. Kenya: US$10m

Top exporters

RankCountryValueShare
1 China US$2bn 17.9%
2 United States US$2bn 14.6%
3 Germany US$792m 7.4%
4 Canada US$736m 6.9%
5 Mexico US$375m 3.5%
6 France US$357m 3.3%
7 Netherlands US$356m 3.3%
8 Italy US$313m 2.9%
9 Spain US$279m 2.6%
10 South Korea US$277m 2.6%

Top importers

RankCountryValueShare
1 United States US$2bn 18.6%
2 Mexico US$885m 8.3%
3 Germany US$736m 6.9%
4 Canada US$570m 5.3%
5 France US$371m 3.5%
6 United Kingdom US$310m 2.9%
7 Netherlands US$289m 2.7%
8 Belgium US$238m 2.2%
9 Poland US$233m 2.2%
10 China US$221m 2.1%

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
  • 12number of duty-free countries (MFN)
  • 40%highest: Kiribati, Sudan, Ethiopia

164

Importing countryMFN dutylines from – todata year
Afghanistan 2.5% 2018 · HS 2012
Albania 0% 2023
Algeria 30% 2023
Angola 30% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Antigua & Barbuda 5% 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 28% 10% – 45% 2022
Bahrain 5% 2023
Bangladesh 19% 10% – 25% 2023 · HS 2017
Barbados 13% 5% – 20% 2022 · HS 2017
Belarus 6.5% 2021 · HS 2017
Belize 3.3% 0% – 5% 2023
Benin 20% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 15% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 6.7% 0% – 15% 2023
Brazil 18% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 17% 0% – 25% 2023
Cambodia 15% 2023 · HS 2017
Cameroon 20% 10% – 30% 2023
Canada 3.3% 0% – 6.5% 2023
Cape Verde 20% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 20% 10% – 30% 2023
Chad 20% 10% – 30% 2023
Chile 6% 2023 · HS 2017
China 10% 2023
Colombia 15% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 20% 10% – 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 6.9% 0% – 9% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 17% 5% – 30% 2023 · HS 2017
Dominica 2.5% 0% – 5% 2023 · HS 2017
Dominican Republic 14% 2023
Ecuador 15% 2023 · HS 2017
Egypt 5% 2019 · HS 2017
El Salvador 6.3% 0% – 10% 2022
Equatorial Guinea 20% 10% – 30% 2023
Eswatini 6.7% 0% – 15% 2023
Ethiopia 35% 2021 · HS 2017
European Union (27 countries) 6.5% 2023
Fiji 5% 2023
Gabon 20% 10% – 30% 2023
Gambia 20% 2023
Georgia 12% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 10% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 5% 2023 · HS 2017
Haiti 25% 2020 · HS 2017
Honduras 6.3% 0% – 10% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 15% 2023
Indonesia 15% 2023
Iran 20% 2020 · HS 2017
Israel 11% 2022 · HS 2017
Jamaica 15% 2023
Japan 3.9% 2023
Jordan 2.5% 0% – 5% 2023
Kazakhstan 6.5% 2023
Kenya 20% 0% – 35% 2023
Kiribati 40% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 6.5% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 6.7% 0% – 15% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 11%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 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 20% 2023 · HS 2017
Morocco 13% 10% – 18% 2023
Mozambique 14% 7.5% – 20% 2023
Myanmar (Burma) 5% 2023 · HS 2017
Namibia 6.7% 0% – 15% 2023
Nauru 10% 2021 · HS 2017
Nepal 30% 2023
New Zealand 5% 2023
Nicaragua 7% 0% – 10% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 6.5% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 18% 16% – 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 6% 0% – 12% 2017 · HS 2017
Panama 2.3% 0% – 10% 2023
Papua New Guinea 12% 0% – 25% 2023
Paraguay 18% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 15% 2023
Qatar 5% 2023
Russia 6.5% 2021 · HS 2017
Rwanda 17% 0% – 25% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 5% 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 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 6.7% 0% – 15% 2023
South Korea 0% 2023
Sri Lanka 13% 0% – 20% 2023
St Kitts & Nevis 5% 2023
St Lucia 0% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Sudan 40% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 11%* 2023
Syria 10% 2020 · HS 2012
Tajikistan 6.5% 2021 · HS 2012
Tanzania 17% 0% – 25% 2023
Thailand 10% 2023
Togo 20% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 15% 2023 · HS 2012
Türkiye 6.5% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 17% 0% – 25% 2023
Ukraine 6.5% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 6% 2023
United States 3% 2023
Uruguay 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 10% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 0.1% 0.1% – 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
20173923.90unchanged
20123923.90unchanged
20073923.90unchanged
20023923.90unchanged
19963923.90unchanged
19923923.90unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 47

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 30 July 2026 · 3923.90.00.80

    The tariff classification of polyethylene foam packaging inserts from China

  • N358771 U.S. CBP 2 March 2026 · 3923.90.00.80

    The tariff classification of a lipstick container from South Korea

  • N357643 U.S. CBP 27 January 2026 · 3923.90.00.80

    The tariff classification of disposable cups from China

  • N354857 U.S. CBP 27 October 2025 · 3923.90.00.80

    The tariff classification of disposable polypropylene containers and lids from China

  • N353098 U.S. CBP 15 September 2025 · 3923.90.00.80

    The tariff classification of plastic deli containers from China

  • N350919 U.S. CBP 16 July 2025 · 3923.90.00.80

    The tariff classification of a polyethylene packaging tube from Korea

  • 600016933 HMRC 7 October 2026 – 6 October 2029 · 3923 90 00 00

    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 10 November 2025 – 9 November 2028 · 3923 90 00 00

    Plastic foam corners. These are used to protect the corners of composite wooden panels, whilst in transit.

47 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.

  1. EU Anti-dumping · Applies from:

    Commission Implementing Regulation (EU) 2026/1045 of 12 May 2026 imposing a provisional anti-dumping duty on imports of certain alkyl phosphonic acids and their sodium salts originating in the People’s Republic of China

    CELEX 32026R1045 · Source: eur-lex.europa.eu

  2. US Anti-dumping

    Hard Empty Capsules From Brazil, the People's Republic of China, India, and the Socialist Republic of Vietnam: Antidumping Duty Orders

    FR Doc. 2026-03484 · 91 FR 8433 · Source: federalregister.gov

  3. US Countervailing duty

    Hard Empty Capsules From Brazil, the People's Republic of China, India, and the Socialist Republic of Vietnam: Countervailing Duty Orders

    FR Doc. 2026-03485 · 91 FR 8415 · Source: federalregister.gov

Rule changes →

The UK Global Tariff has one tariff line for subheading 3923.90; the duty is 6%.

Subheading 3923.90 is a single line in the EU Combined Nomenclature, where 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 other plastic packing articles into the UK came to £279.7m between September 2025 and August 2026 (up 12% on the year before); China supplied 18%, followed by Netherlands.

In 2024, countries exported other plastic packing articles worth US$11bn (+0.6% year on year).

The largest exporter was China (US$2bn), followed by the United States.

Questions and answers

What is the HS code for articles for the conveyance or packing of goods, of plastics: other?

Articles for the conveyance or packing of goods, of plastics: other fall under HS subheading 3923.90, part of heading 3923, in section VII of the Harmonized System.

What is the import duty on articles for the conveyance or packing of goods… in the UK?

Under the UK Global Tariff, imports under 3923.90 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 articles for the conveyance or packing of goods… in the EU?

Under the EU Combined Nomenclature, imports under 3923.90 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 articles for the conveyance or packing of goods…?

China, with US$2bn in 2024 (17.9% of world exports).

Which countries can export other plastic packing articles 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 other plastic packing articles?

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 other plastic packing articles from?

In the 12 months to August 2026, the largest suppliers were China (18%), Netherlands (10%) and Italy (9%), out of total imports of £279.7m.

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