Subheading · Chapter 39 · Heading 3925

3925.10

3925.10: Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 litres

Plastic tanks over 300 l

3925.10 is the HS subheading for plastic tanks over 300 l, under heading 3925 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. 3925 10 00 00 Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 litres 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

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
  • 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£32.6m-2.1% · previous 12 months
Average import price£3.70 per kg
Jan 2024: £2mFeb 2024: £2mMar 2024: £3.2mApr 2024: £2.7mMay 2024: £2.2mJun 2024: £2.3mJul 2024: £2.6mAug 2024: £2.1mSept 2024: £2.3mOct 2024: £4mNov 2024: £2mDec 2024: £3mJan 2025: £1.8mFeb 2025: £2.3mMar 2025: £2.8mApr 2025: £3mMay 2025: £3.2mJun 2025: £3mJul 2025: £3.1mAug 2025: £2.6mSept 2025: £3.5mOct 2025: £2.9mNov 2025: £2.8mDec 2025: £2.5mJan 2026: £1.9mFeb 2026: £2.1mMar 2026: £3.3mApr 2026: £2.9mMay 2026: £2.8mJun 2026: £3mJul 2026: £2.7mAug 2026: £2.2m 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
Germany £10.3m 31.7% +29.1%
Ireland £7.4m 22.9% +1.3%
France £2.8m 8.4% +0.5%
Italy £2.6m 8.1% +67%
Netherlands £2.1m 6.6% +28.4%
South Korea £1.8m 5.5% +50.7%
Austria £1m 3.1% +80.1%
India £858k 2.6% +109.3%

Same subheading in other tariffs

World trade in 2024

3925.10 · US$1bn

Trade value (US$) no reported trade < US$692kUS$692k+US$4m+US$28m+> US$74m

Exports: 142
  1. Germany: US$252m
  2. China: US$101m
  3. United States: US$98m
  4. Netherlands: US$83m
  5. Italy: US$74m
  6. Canada: US$69m
  7. Poland: US$69m
  8. France: US$62m
  9. Norway: US$50m
  10. Spain: US$40m
  11. Malaysia: US$35m
  12. South Korea: US$33m
  13. Austria: US$33m
  14. United Kingdom: US$30m
  15. Belgium: US$28m
  16. Denmark: US$23m
  17. Finland: US$23m
  18. Sweden: US$22m
  19. Ireland: US$18m
  20. Czechia: US$18m
  21. Bahrain: US$16m
  22. Slovenia: US$12m
  23. Türkiye: US$10m
  24. Guatemala: US$10m
  25. Brazil: US$9m
  26. Latvia: US$9m
  27. Saudi Arabia: US$8m
  28. Portugal: US$8m
  29. Slovakia: US$7m
  30. India: US$7m
  31. South Africa: US$6m
  32. Australia: US$6m
  33. Japan: US$5m
  34. Thailand: US$5m
  35. Mexico: US$4m
  36. Estonia: US$4m
  37. Tunisia: US$4m
  38. United Arab Emirates: US$4m
  39. Hungary: US$4m
  40. Serbia: US$4m
  41. Israel: US$4m
  42. Lithuania: US$3m
  43. Croatia: US$3m
  44. Botswana: US$3m
  45. Greece: US$3m
  46. Kenya: US$3m
  47. Cyprus: US$3m
  48. Bulgaria: US$3m
  49. Egypt: US$3m
  50. Dominican Republic: US$2m
  51. Costa Rica: US$2m
  52. Singapore: US$2m
  53. Vietnam: US$2m
  54. Nicaragua: US$2m
  55. Taiwan: US$2m
  56. Peru: US$1m
  57. Trinidad & Tobago: US$1m
  58. Romania: US$1m
  59. Uzbekistan: US$1m
  60. Russia: US$1m

Top exporters

RankCountryValueShare
1 Germany US$252m 18.4%
2 China US$101m 7.4%
3 United States US$98m 7.2%
4 Netherlands US$83m 6%
5 Italy US$74m 5.4%
6 Canada US$69m 5.1%
7 Poland US$69m 5%
8 France US$62m 4.5%
9 Norway US$50m 3.7%
10 Spain US$40m 3%

Top importers

RankCountryValueShare
1 Belgium US$104m 7.6%
2 United States US$104m 7.6%
3 Germany US$103m 7.5%
4 Netherlands US$79m 5.8%
5 France US$63m 4.6%
6 Sweden US$60m 4.4%
7 Canada US$57m 4.1%
8 Switzerland US$43m 3.2%
9 United Kingdom US$39m 2.8%
10 Vietnam US$37m 2.7%

Import duty on this product around the world 163

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
  • 19number of duty-free countries (MFN)
  • 55%highest: Iran, Angola, Sudan

163

Importing countryMFN dutylines from – todata year
Afghanistan 10% 2018 · HS 2012
Albania 6% 2023
Algeria 30% 2023
Angola 50% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 10% 2021 · HS 2007
Argentina 18% 2023 · HS 2017
Armenia 6.5% 2023
Aruba 10% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 5% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 10% 2022 · HS 2017
Belarus 6.5% 2021 · HS 2017
Belize 15% 10% – 20% 2023
Benin 20% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 15% 2022
Botswana 20% 2023
Brazil 18% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 35% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 10% 2023
Canada 6.5% 2023
Cape Verde 20% 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 10% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 10% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 0% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 15% 2023 · HS 2017
Dominica 10% 2023 · HS 2017
Dominican Republic 14% 2023
Ecuador 20% 2023 · HS 2017
Egypt 10% 2019 · HS 2017
El Salvador 0% 2022
Equatorial Guinea 10% 2023
Eswatini 20% 2023
Ethiopia 30% 2021 · HS 2017
European Union (27 countries) 6.5% 2023
Fiji 5% 2023
Gabon 10% 2023
Gambia 20% 2023
Georgia 5% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 10% 2023 · HS 2012
Guatemala 10% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 10% 2023 · HS 2017
Haiti 10% 2020 · HS 2017
Honduras 0% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 15% 2023
Indonesia 20% 2023
Iran 55% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 10% 2023
Japan 3.9% 2023
Jordan 5% 2023
Kazakhstan 6.5% 2023
Kenya 35% 2023
Kiribati 0% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 6.5% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 10% 2020 · HS 2017
Lesotho 20% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 12%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 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 18% 2023
Mozambique 20% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 20% 2023
Nauru 10% 2021 · HS 2017
Nepal 30% 2023
New Zealand 5% 2023
Nicaragua 0% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 6.5% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 0% 2023
Papua New Guinea 25% 2023
Paraguay 18% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 15% 2023
Qatar 5% 2023
Russia 6.5% 2021 · HS 2017
Rwanda 35% 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 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 20% 2023
South Korea 6.5% 2023
St Kitts & Nevis 10% 2023
St Lucia 10% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 10% 2023
Sudan 40% 2021 · HS 2017
Suriname 10% 2023 · HS 2007
Switzerland 10%* 2023
Syria 10% 2020 · HS 2012
Tajikistan 6.5% 2021 · HS 2012
Tanzania 35% 2023
Thailand 30% 2023
Togo 20% 2023
Tonga 0% 2023 · HS 2017
Trinidad & Tobago 10% 2023 · HS 2012
Türkiye 17% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 35% 2023
Ukraine 6.5% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 6% 2023
United States 6.3% 2023
Uruguay 18% 2023 · HS 2017
Uzbekistan 20% 2021 · HS 2017
Vanuatu 30% 2023
Venezuela 18% 2023 · HS 2017
Vietnam 25% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 10% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 0.4% 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
89329 Other builders' ware of plastics
End use (BEC Rev. 5)
Intermediate goods · BEC 311210
CPC 2.1 product
36950 Builders' ware of plastics n.e.c.
ISIC Rev. 4 activity
2220 Manufacture of plastics products

Earlier HS editions

HSCode
20173925.10unchanged
20123925.10unchanged
20073925.10unchanged
20023925.10unchanged
19963925.10unchanged
19923925.10unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

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

Rule changes →

The UK Global Tariff has one tariff line for subheading 3925.10; the duty is 6%.

Subheading 3925.10 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 plastic tanks over 300 l into the UK came to £32.6m between September 2025 and August 2026 (down 2% on the year before); Germany supplied 32%, followed by Ireland.

In 2024, countries exported plastic tanks over 300 l worth US$1bn (+0.3% year on year).

The largest exporter was Germany (US$252m), followed by China.

Questions and answers

What is the HS code for reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 litres?

Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 litres fall under HS subheading 3925.10, part of heading 3925, in section VII of the Harmonized System.

What is the import duty on reservoirs, tanks, vats and similar containers… in the UK?

Under the UK Global Tariff, imports under 3925.10 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 reservoirs, tanks, vats and similar containers… in the EU?

Under the EU Combined Nomenclature, imports under 3925.10 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 reservoirs, tanks, vats and similar containers…?

Germany, with US$252m in 2024 (18.4% of world exports).

Which countries can export plastic tanks over 300 l 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 tanks over 300 l?

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 tanks over 300 l from?

In the 12 months to August 2026, the largest suppliers were Germany (32%), Ireland (23%) and France (8%), out of total imports of £32.6m.

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