Subheading · Chapter 39 · Heading 3925
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
Rates by national line · UK Global Tariff
UK lines →- 3925 10 00 00 Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 litres 6%+4
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 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–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–XC agreement | XC | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–XL agreement | XL | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 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
EU 6.5% Third-country duty 1 tariff line 
Türkiye 150% Statutory rate (Law 474) 1 tariff line 
USA 6.3% General (MFN) 1 tariff line The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.
World trade in 2024
Trade value (US$) no reported trade < US$692.3kUS$692.3k+US$4.4m+US$28.4m+> US$73.9m
Exports: 142
- Germany: US$251.6m
- China: US$101.3m
- United States: US$98m
- Netherlands: US$82.7m
- Italy: US$73.9m
- Canada: US$69.2m
- Poland: US$68.6m
- France: US$61.5m
- Norway: US$49.9m
- Spain: US$40.4m
- Malaysia: US$34.7m
- South Korea: US$33.1m
- Austria: US$32.9m
- United Kingdom: US$29.9m
- Belgium: US$28.4m
- Denmark: US$23.4m
- Finland: US$22.6m
- Sweden: US$22.1m
- Ireland: US$18.4m
- Czechia: US$17.6m
- Bahrain: US$16.1m
- Slovenia: US$11.8m
- Türkiye: US$10.2m
- Guatemala: US$9.7m
- Brazil: US$9.2m
- Latvia: US$8.7m
- Saudi Arabia: US$8.3m
- Portugal: US$7.6m
- Slovakia: US$7.1m
- India: US$6.6m
- South Africa: US$6.3m
- Australia: US$6.2m
- Japan: US$5.1m
- Thailand: US$4.7m
- Mexico: US$4.5m
- Estonia: US$4.4m
- Tunisia: US$4.3m
- United Arab Emirates: US$4m
- Hungary: US$3.9m
- Serbia: US$3.9m
- Israel: US$3.6m
- Lithuania: US$3.4m
- Croatia: US$3.1m
- Botswana: US$3.1m
- Greece: US$3.1m
- Kenya: US$2.7m
- Cyprus: US$2.6m
- Bulgaria: US$2.6m
- Egypt: US$2.5m
- Dominican Republic: US$2.5m
- Costa Rica: US$2.1m
- Singapore: US$1.9m
- Vietnam: US$1.8m
- Nicaragua: US$1.7m
- Taiwan: US$1.6m
- Peru: US$1.5m
- Trinidad & Tobago: US$1.5m
- Romania: US$1.5m
- Uzbekistan: US$1.4m
- Russia: US$1.4m
Trade value (US$) no reported trade < US$814.5kUS$814.5k+US$3.4m+US$17.9m+> US$56.6m
Imports: 219
- Belgium: US$104m
- United States: US$103.9m
- Germany: US$102.5m
- Netherlands: US$79.1m
- France: US$62.6m
- Sweden: US$59.9m
- Canada: US$56.6m
- Switzerland: US$43.1m
- United Kingdom: US$38.8m
- Vietnam: US$36.8m
- Austria: US$36.7m
- Saudi Arabia: US$32.6m
- Spain: US$32.1m
- Poland: US$30.9m
- Denmark: US$29.9m
- United Arab Emirates: US$26.7m
- Japan: US$26.2m
- Finland: US$25.6m
- Czechia: US$24.8m
- Norway: US$23.8m
- Singapore: US$20.8m
- Italy: US$17.9m
- Ireland: US$16.2m
- Romania: US$12.7m
- Hungary: US$12.4m
- Australia: US$11.7m
- Mexico: US$10.8m
- Portugal: US$9.9m
- Slovakia: US$9.4m
- Slovenia: US$8.8m
- Croatia: US$8.6m
- Greece: US$8.4m
- South Korea: US$7.7m
- India: US$7.5m
- Chile: US$7.4m
- Indonesia: US$7.4m
- Jordan: US$6.7m
- Thailand: US$5.9m
- Philippines: US$5.9m
- Honduras: US$5.6m
- El Salvador: US$5.5m
- Morocco: US$5.4m
- Taiwan: US$5.3m
- Israel: US$5.2m
- Lithuania: US$5.1m
- New Zealand: US$5m
- Kazakhstan: US$4.9m
- Iraq: US$4.4m
- Hong Kong SAR China: US$3.8m
- Malaysia: US$3.7m
- Serbia: US$3.7m
- Oman: US$3.7m
- Ukraine: US$3.6m
- Luxembourg: US$3.4m
- China: US$3.4m
- Bulgaria: US$3.4m
- Türkiye: US$3.3m
- Bahrain: US$3.2m
- Latvia: US$3.2m
- South Africa: US$3.1m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$251.6m | 18.4% |
| 2 |  China | US$101.3m | 7.4% |
| 3 | United States | US$98m | 7.2% |
| 4 | Netherlands | US$82.7m | 6% |
| 5 | Italy | US$73.9m | 5.4% |
| 6 |  Canada | US$69.2m | 5.1% |
| 7 |  Poland | US$68.6m | 5% |
| 8 | France | US$61.5m | 4.5% |
| 9 |  Norway | US$49.9m | 3.7% |
| 10 |  Spain | US$40.4m | 3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Belgium | US$104m | 7.6% |
| 2 | United States | US$103.9m | 7.6% |
| 3 | Germany | US$102.5m | 7.5% |
| 4 | Netherlands | US$79.1m | 5.8% |
| 5 | France | US$62.6m | 4.6% |
| 6 |  Sweden | US$59.9m | 4.4% |
| 7 | Canada | US$56.6m | 4.1% |
| 8 |  Switzerland | US$43.1m | 3.2% |
| 9 | United Kingdom | US$38.8m | 2.8% |
| 10 |  Vietnam | US$36.8m | 2.7% |
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%.
175 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$1.4bn (+0.3% year on year).
The largest exporter was Germany (US$251.6m), 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$251.6m in 2024 (18.4% of world exports).
Which countries can export plastic tanks over 300 l to the UK duty-free?
175 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.