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39232100
PLASTICS AND ARTICLES THEREOF›Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics

Of polymers of ethylene

Standard EU duty
6.5%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
14 docs
L152Y727Y728Y870L142L143+8
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty6.5%-R2261/98
Preferences
ERGA OMNES 0%ERGA OMNES 0%AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 3%GSP+ 0%IL 0%JO 0%JP 2.4%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
TM5101. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.2. Customs duties shall be suspended in respect of:(a) goods intended for incorporation in drilling or production platforms:(1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or(2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.
EU003According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.
CD333The autonomous Common Customs Tariff duties laid down in Regulation (EEC) No 2658/87 for parts, components and other goods of a kind to be incorporated in or used for aircraft and parts thereof in the course of their manufacture, repair, maintenance, rebuilding, modification or conversion is suspended.In order to benefit from the suspension, the declarant shall present to the customs authorities an Authorised Release Certificate — EASA Form 1, as set out in Appendix I to Annex I to Regulation (EU) No 748/2012, or an equivalent certificate.The certificates which are deemed to be equivalent to Authorised Release Certificates are listed in Annex II to the Regulation (EU) 2018/1517.
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
5

Binding Tariff Information

BTI classification examples

DEgold836/24-1

PE plastic bags for cat litter

polyethyleneGRI 1GRI 5bGRI 6
DEgold567/24-1

PE air cushion bag for packaging

polyethyleneGRI 1GRI 6
DEgold370/25-1

Polyethylene zip-lock bags for small parts storage

polyethyleneGRI 1GRI 5bGRI 6
FRsilver24-04529

Plastic vacuum bag rolls - polyethylene/polyamide

polyethyleneGRI 1GRI 2bGRI 3bGRI 6
DEgold471/25-1

PP resealable bags for pet food

polypropyleneGRI 1GRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Description of polyethylene bags

CN code 3923 21 covers sacks, bags and cones of polyethylene (PE) for the conveyance or packing of goods, including shopping bags, waste bags, food packaging bags and industrial bags. Polyethylene is the most commonly used material for bags due to low cost, good strength, flexibility and moisture resistance. Bags are manufactured from LDPE (soft, flexible bags), HDPE (thin, rustling bags, e.g. carrier bags) and LLDPE (best tensile and puncture resistance). PE bags may be printed, coloured, with die-cut or welded handles, with zip-lock closure or without. This segment is one of the most affected by SUP regulations and restrictions on single-use plastic carrier bags across EU member states.

Environmental regulations and SUP

Import of polyethylene bags into the EU is subject to particularly restrictive environmental regulations. Directive (EU) 2015/720 (amending the Packaging Directive) requires member states to reduce consumption of lightweight plastic carrier bags (wall thickness below 50 micrometres). Many EU countries have introduced bag charges or complete bans on lightweight bags. The SUP Directive (EU 2019/904) imposes labelling requirements on plastic bags. REACH Regulation applies to chemicals in bags. Food contact bags must comply with Regulation (EU) No 10/2011. The Packaging Directive and EPR requirements impose financial obligations on producers and importers. Importers must verify specific regulations in the target member state.

Trade and customs classification

Polyethylene bags under CN code 3923 21 represent one of the largest packaging market segments by volume. EU imports originate mainly from China, Vietnam, Malaysia, Turkey and MENA countries. The market is undergoing transformation due to SUP regulations - demand for single-use bags is declining while demand for reusable bags, recycled PE (rPE) bags and biodegradable bags is growing. In tariff classification, PE bags are under 3923 21 while bags from other plastics under 3923 29. It is essential to confirm the material is polyethylene. rPE bags remain under 3923 21. Customs documentation should specify PE type, wall thickness, intended use and recycled content.

Properties of Polyethylene bags and sacks and trade applications

Plastic products classified under CN code 3923 21 may be subject to food contact material regulations (Regulation (EC) 1935/2004 and (EU) 10/2011) and the SUP Directive (EU) 2019/904 on single-use plastics restriction. Import requires food-contact compliance declarations, technical data sheets and REACH registration for chemical substances. Customs authorities verify product compliance with EU safety standards and environmental regulations.

Frequently asked questions

Are PE shopping bags subject to bans in the EU?
Lightweight PE shopping bags (wall thickness below 50 micrometres) are subject to restrictions under Directive (EU) 2015/720. Individual EU states have implemented various measures: some introduced mandatory charges, others complete bans on lightweight single-use bags. Very lightweight bags (below 15 micrometres) for loose food may be exempt. Thicker bags (above 50 micrometres) are not subject to bans but may be subject to EPR charges in the relevant member states.
What requirements apply to food contact PE bags?
PE bags for direct food contact must comply with Regulation (EU) No 10/2011. Global migration limits (10 mg/dm2) and specific migration limits for PE production substances (antioxidants, stabilisers, slip agents) must be met. The importer must hold a declaration of conformity and migration test results. Dyes used in food bags must be on the list of authorised substances for the intended food contact application.
Can recycled PE bags be used for food?
Recycled polyethylene (rPE) bags may be used for food contact provided they comply with Regulation (EU) 2022/1616 on recycled plastics for food contact. The recycling process must be authorised and approved by EFSA. In practice, PE recycling for food applications is more challenging than PET due to greater source diversity and contamination levels. Many rPE bags are used in non-food applications.
Are products CN 3923 21 affected by the EU Single-Use Plastics Directive?
Some products CN 3923 21 may be affected by SUP Directive (EU) 2019/904 restricting single-use plastics. Bans cover cutlery, plates and straws. Importers must verify whether their products fall under the restrictions.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Of polymers of ethylene" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Of polymers of ethylene" with all costs included.
Related glossary terms
Customs DutyCustoms ValueMFN Rate