Tariff number 3923300000 80 - Carboys, bottles, flasks and similar articles

Estimate the import cost for 392330

An estimate only. The customs value is the price including transport and insurance to the EU border. Excise duties, other fees and producer-specific anti-dumping rates are not included. Preferential rates need valid proof of origin. Country groups and exclusions: TARIC, as of November 2026.

Export measures for 3923300000

What applies when these goods leave the EU: export controls, dual-use and other authorisations, bans per destination and the supplementary unit of the export declaration.

Controls and documents 1

	Destination	Start	Duty / Tax	Legal base Measure type
RU	Russian Federation RU	24-06-2023	Document required banned without it Details	Regulation0833/14 Export control 767

History

Preferential rules of origin for 3923300000

What the goods must meet to count as originating in a partner country and get the preferential duty, per agreement.

• Autonomous Trade Preferences (Western Balkans) · Kosovo

  EU-Algeria Association Agreement · Algeria

  EU-Egypt Association Agreement · Egypt

  EU-Jordan Association Agreement · Jordan

  EU-Lebanon Association Agreement · Lebanon

  EU-Morocco Association Agreement · Morocco

  EU-Tunisia Association Agreement · Tunisia

  Articles of plastics / or: Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product [13] In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [14] In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [15] In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [16] In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [17] In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [18] The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor), is less than 2 %.

• EEA/EFTA agreements (Switzerland, Norway, Liechtenstein, Faroe Islands) · Faroe Islands, Liechtenstein, Norway, Switzerland

  EU-Iceland FTA · Iceland

  EU-Ukraine DCFTA · Ukraine

  Articles of plastics / or: Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product [13] In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [18] The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor), is less than 2 %.

• EPA CARIFORUM

  EU-Korea FTA · South Korea

  Articles of plastics / or: Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

• EU-Canada CETA · Canada

  A change from any other heading.

• EU-Chile Association Agreement · Chile

  Articles of plastics / or: Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product [13] In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [14] In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [15] In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [16] In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [17] In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [18] The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003—16 by Gardner Hazemeter (i.e. Hazefactor), is less than 2 %.

• EU-Colombia/Peru/Ecuador Trade Agreement · Colombia, Ecuador, Peru

  Plastics and articles thereof / or: Manufacture from materials of any heading, except that of the product / or: Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product

• EPA Eastern and Southern Africa

  Rubber and articles thereof; except for: / or: Manufacture in which all the materials used are classified within a heading other than that of the product [13] In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [18] The following foils shall be considered as highly transparent: foils, the optical dimming of which – measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor) – is less than 2 per cent.

• EU Market Access Regulation (EPA) · Cameroon, Côte d’Ivoire, Ghana, Kenya

  Articles of plastics / or: Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product [16] In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [17] In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [18] In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [19] The following foils shall be considered as highly transparent: foils, the optical dimming of which - measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor) - is less than 2 percent.

• EPA Pacific · Fiji, Papua New Guinea, Samoa, Solomon Islands

  Articles of plastics / or: Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product [13] In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [18] The following foils shall be considered as highly transparent: foils, the optical dimming of which - measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor) - is less than 2 %.

• EU-Georgia DCFTA · Georgia

  Articles of plastics / or: Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product [15] Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations, provided that they are not classified in another heading in Chapter 32. / or: [20] A ‘group’ is regarded as any part of the heading separated from the rest by a semicolon.

• Generalised Scheme of Preferences (GSP, GSP+, EBA) · Armenia, India, Kenya, Pakistan, Samoa, Solomon Islands, Syria, Vietnam

  Plastics and articles thereof; except for: / or: (a) LDCs Manufacture from materials of any heading, except that of the product. or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product / or: (b) Other beneficiary countries Manufacture from materials of any heading, except that of the product. or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

• EU-Israel Association Agreement · Israel

  Articles of plastics / or: Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product [22] In the case of the products composed of materials classified both within heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [24] In the case of the products composed of materials classified both within heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [25] In the case of the products composed of materials classified both within heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [28] The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (Hazefactor), is less than 2 %.

• EU-Japan EPA · Japan

  CTH; MaxNOM 50 % (EXW); or RVC 55 % (FOB).

• EU-Central America Association Agreement

  Articles of plastics / or: Manufacture from materials of any heading, except that of the product / or: Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

• EU-Moldova DCFTA · Moldova

  Articles of plastics / or: Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product [20] The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor), is less than 2 %.

• EU-Mexico Global Agreement · Mexico

  Articles of plastics / or: Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product [15] In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [16] In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [17] In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [18] In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [19] In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [20] In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [21] In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [22] In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [23] In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [24] In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [25] In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [26] The following foils shall be considered as highly transparent: foils, the optical dimming of which - measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor) - is less than 2 %.

• Pan-Euro-Mediterranean (PEM) Convention · Albania, Andorra, Bosnia & Herzegovina, Egypt, Faroe Islands, Iceland, Kosovo, Liechtenstein, Montenegro, North Macedonia, Norway, Palestine, Switzerland, Türkiye

  Articles of plastics / or: Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product [15] In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within heading 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [20] The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor), is less than 2%.

• EU-Palestine Interim Association Agreement · Palestine

  Articles of plastics / or: Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product [1] In the case of the products composed of materials classified within both heading Nos. 3901 to 3906, on the one hand, and within heading Nos. 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. / or: [1] The following foils shall be considered as highly transparent: foils, the optical dimming of which - measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor) - is less than 2 percent.

• EPA SADC · South Africa

  Articles of plastics / or: Manufacture in which the value of all the materials used does not exceed 50 % of the ex–works price of the product [18] In the case of the products composed of materials classified both within heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to the group of materials which predominates by weight in the product. / or: [19] In the case of the products composed of materials classified both within heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to the group of materials which predominates by weight in the product. / or: [21] In the case of the products composed of materials classified both within heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to the group of materials which predominates by weight in the product. / or: [23] The following foils shall be considered as highly transparent: foils, the optical dimming of which — measured according to ASTM-D 1003-16 by Gardener Hazemeter (i.e. Hazefactor) — is less than 2 percent.

• EU-Singapore FTA · Singapore

  Plastics and articles thereof: except for: / or: Manufacture from materials of any heading, except that of the product. However materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-work price of the product or Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Source: European Commission, Access2Markets (CC BY 4.0, shortened). The text of the agreement prevails. Access2Markets

Legal and explanatory notes for 3923300000

Sources: Combined Nomenclature 2026, Annex I to Regulation (EEC) No 2658/87 (CELEX 32025R1926), and the Explanatory Notes to the Combined Nomenclature (CELEX 02019XC0329(02)-20260213). The section and chapter notes are legally binding; the explanatory notes are guidance. EUR-Lex

UK advance tariff rulings for 3923300000

Rulings of HM Revenue & Customs for goods with UK commodity codes that start like this EU code. The UK tariff differs from the EU tariff, so these rulings are guidance for the EU.

• UK 3923301000 Valid Feb 19, 2024 to Feb 18, 2027 · Ruling 600009744 on GOV.UK

  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 coloured sand (classified elsewhere) to create a decorative keepsake. An aluminium screw cap in colours of silver and gold seal the bottle with the sand inside. Style 2, The bottles have a coloured plastic cap in red or white with a moulded loop to allow a cord to be inserted and the bottle used as a necklace. They are available in different moulded shapes and sizes, to include butterflies, spaceships, horses, flowers, star, heart, plus others. The bottle sizes range from 70ml - 150ml. Packed in cardboard boxes for retail sale.

  Justification

  Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, Reg 3(1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)). and b. Notes to a section or chapter of the goods Classification Table (Reg 3(1)(b)). General interpretative rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading: 3923 - Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics. GIR 5b has been used to identify the type of packaging: packed in cardboard boxes. GIR 6 has been used to classify the goods to subheading level: 392330 Carboys, bottles, flasks and similar articles. 8 – Digit code: 39233010 - Of a capacity not exceeding two litres Also classified in accordance with: Heading 3923 Chapter note 1 Harmonised System Explanatory Notes (HSEN) to heading: 3923.30 Combined Nomenclature Explanatory …

• UK 3923301000 Valid Apr 1, 2025 to Mar 31, 2028 · Ruling 600012674 on GOV.UK

  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 bottle measures 32H x 11D mm and holds 1.5ml of liquid. The keyring is packed in a backing card using recycled material.

  Justification

  Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3(1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect- a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General Interpretative Rules (GIRS): GIR 1 has been used to classify this product by the terms of heading 3923 - Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics. GIR 3(b) has been used as the essential character is the bottle. GIR 5(b) has been used to identify the type of packaging. Mounted on a cardboard backing card. GIR 6 has been used to classify the goods to subheading level 392330 - Carboys, bottles, flasks and similar articles. 8 Digit Code - 39233010 - Of a capacity not exceeding two litres. Also classified in accordance with The Harmonised System Explanatory Notes (HSENs) to …

• UK 3923301000 Valid Jul 7, 2025 to Jul 6, 2028 · Ruling 600013196 on GOV.UK

  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 liquids for e-cigarrettes. Bottles and caps are available in a variety of colours. Packaged in polythene bag separately from each other and each carton will contain 1000 units of each component.

  Justification

  Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 3923 - Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics GIR 5B has been used to identify the type of packaging: polythene bag. GIR 6 has been used to classify the goods to subheading level 392330 - Carboys, bottles, flasks and similar articles 8 Digit Code 39233010 - Of a capacity not exceeding two litres Also classified in accordance with: Chapter 39 Note 1 Harmonised System Explanatory Notes to heading 3923

Source: HM Revenue & Customs, Advance Tariff Rulings. Contains public sector information licensed under the Open Government Licence v3.0.

Restrictions and flags for 392330

• Russia sanctions: import ban Regulation (EU) No 833/2014, Annex XXI 3923

  Art. 3i, goods generating significant revenue for Russia

  Read the act on EUR-Lex

For orientation only. Check the act before you rely on a flag; thresholds, derogations and exceptions are not shown in full.

EU trade in 2025 for 392330

Extra-EU imports

€1B

161,357 t

Extra-EU exports

€1B

Top origin countries by import value

1. China €392.4M
2. United Kingdom €179.5M
3. United States €128.2M
4. Switzerland €105.4M
5. Norway €33.3M

CN8 codes below this code: 2. Source: Eurostat, Comext, CC BY 4.0, processed by hscode.info. Confidential trade is not allocated to codes.

HS 2028 change

From the WCO HS 2022 to HS 2028 correlation tables, a guide only. The EU sets its own CN codes for 2028.

Tariff changes for 392330 since 2016

• Jan 2019 2 codes Code removed

Month-by-month comparison of the European Commission’s TARIC extractions. Seasonal entry prices left out.

UK import duty for 392330

• 6%

Third-country duties of all UK commodity codes under this HS subheading. Source: UK Department for Business and Trade, as of Nov 2, 2026. The UK tariff differs from the EU tariff.

Import VAT in the EU

• Austria 20 %
• Belgium 21 %
• Bulgaria 20 %
• Croatia 25 %
• Cyprus 19 %
• Czechia 21 %
• Denmark 25 %
• Estonia 24 % maybe 9 %
• Finland 25.5 %
• France 20 %
• Germany 19 %
• Greece 24 %
• Hungary 27 %
• Ireland 23 %
• Italy 22 %
• Latvia 21 %
• Lithuania 21 %
• Luxembourg 17 %
• Malta 18 %
• Netherlands 21 %
• Poland 23 %
• Portugal 23 %
• Romania 21 %
• Slovakia 23 %
• Slovenia 22 % maybe 9.5 %
• Spain 21 %
• Sweden 25 %

Standard rate per member state, on the customs value, the duty and transport to the destination. Reduced rates often depend on the use or the buyer and apply only where the country provides them for these goods. Source: European Commission, Taxes in Europe Database, as of Nov 2, 2026.

Rules of origin

Information

HS Code structure

HS Code tree structure