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39233000
PLASTICS AND ARTICLES THEREOFArticles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics

Carboys, bottles, flasks and similar articles

Description of plastic bottles and flacons

CN code 3923 30 covers bottles, flacons and similar containers of plastics for the conveyance or packing of goods. The most commonly used materials are PET - dominant in beverage bottles, HDPE - standard in milk, detergent and chemical bottles, PP - in pharmaceutical and cosmetic bottles, and PVC - in chemical product bottles. PET bottles are manufactured by injection stretch blow moulding (ISBM) or extrusion blow moulding. Cosmetic flacons may be made from acrylic, AS (acrylonitrile-styrene) or PETG for premium aesthetics. The plastic bottle market is one of the largest packaging segments and is subject to intensive environmental regulation across all EU member states.

Environmental regulations and SUP

Import of plastic bottles into the EU is subject to particularly extensive regulations. The SUP Directive (EU 2019/904) requires tethered caps on beverage bottles from 2024. From 2025, PET bottles must contain minimum 25% recycled content, and from 2030, 30% for all plastic bottles. Deposit Return Systems (DRS) are being implemented across EU member states. Regulation (EU) No 10/2011 applies to food contact bottles. Regulation (EU) 2022/1616 governs recycled PET use in food bottles. REACH covers chemical substances. The Packaging Directive and EPR impose financial obligations. Importers must comply with minimum recycled content and tethered cap requirements.

Trade and classification

Plastic bottles and flacons under CN code 3923 30 represent a huge international trade segment. PET dominates the EU beverage bottle market. Imports originate from China, Turkey, India and Asian countries, though most PET beverage bottles are produced locally. PET preforms constitute a significant import segment. In tariff classification, plastic bottles fall under 3923 30 regardless of polymer material. Bottles with caps are classified together. Customs documentation should specify material, capacity, intended use and recycled content.

Properties of Plastic bottles and flacons and trade applications

Plastic products classified under CN code 3923 30 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

What SUP requirements apply to plastic bottles?
The SUP Directive requires: tethered caps from 2024; minimum 25% recycled content in PET bottles from 2025 and 30% in all plastic bottles from 2030; collection targets of 77% of beverage bottles by 2025 and 90% by 2029; and labelling requirements for single-use plastics. Member states are implementing Deposit Return Systems (DRS) to support collection targets across the EU.
Are PET preforms classified under the same code?
PET preforms (bottle production intermediates) are classified under CN code 3923 30 if they have a shape recognisable as a bottle production stage with a formed thread. Preforms without a formed threaded opening may fall under other codes. Preform classification is subject to customs interpretation, and importers should verify applicable Binding Tariff Information (BTI).
What materials dominate in bottles for different applications?
PET dominates beverage bottles due to transparency, barrier properties and recyclability. HDPE is standard for milk, detergent, chemical and liquid medicine bottles. PP is used in pharmaceutical bottles requiring sterilisation resistance. PVC is used for chemical product bottles but declining due to environmental regulations. PETG and acrylic serve premium cosmetic packaging applications.
Are products CN 3923 30 affected by the EU Single-Use Plastics Directive?
Some products CN 3923 30 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.