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39239000
PLASTICS AND ARTICLES THEREOF›Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics

Other

Standard EU duty
6.5%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
41 docs
X060X061X062X063X064X065+35
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 0%GSP+ 0%IL 0%JO 0%JP 0%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

DEsilver091/25-1

Medical sample collection and transport kit

plasticGRI 1GRI 3bGRI 3cGRI 6
DEgold623/25-1

White plastic transport/cooling box

compositeGRI 1GRI 2bGRI 3bGRI 6
FRgold23-07232

Transparent PVC plastic box for figurine storage

polyvinyl chlorideGRI 1GRI 6
DEgold983/25-1

Disposable PET food containers

linenGRI 1GRI 6
DEgold201/24-1

Inflatable air cushion packaging material

tworzywa sztuczne (folia)GRI 1GRI 5bGRI 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 other transport articles

CN code 3923 90 covers articles of plastics for conveyance or packing of goods not listed in subheadings 3923 10-3923 50. This is a residual code covering plastic pallets, dividers and partitions, tubes and sleeves, strapping, ESD transport trays for electronics, glass transport cassettes, and containers of special shapes. Plastic pallets (HDPE, PP) represent a growing segment, offering hygiene, moisture resistance and freedom from invasive species concerns unlike wooden pallets subject to ISPM 15.

Regulatory requirements

Import of plastic transport articles into the EU is subject to REACH. Plastic pallets do not require ISPM 15 phytosanitary treatment, an advantage over wooden pallets. Food contact articles must comply with Regulation (EU) No 10/2011. The Packaging Directive and EPR apply. ESD trays may need electrostatic properties certification. Importers should identify specific requirements for each transport article type.

Trade and tariff classification

Plastic transport articles under CN code 3923 90 represent a diverse packaging segment. Code 3923 90 is residual - used after excluding boxes (3923 10), bags (3923 21/29), bottles (3923 30), spools (3923 40) and closures (3923 50). Wooden pallets are under 4415, metal under Chapter 73.

Properties of Other transport articles of plastics and trade applications

Plastic products classified under CN code 3923 90 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 products are classified under code 3923 90?
CN code 3923 90 covers plastic transport and packing articles not in codes 3923 10-3923 50. This includes plastic pallets, packaging dividers, tubes and sleeves, strapping, ESD transport trays, glass cassettes, moulded protective inserts and other special-shape transport containers. It is a residual category covering diverse transport products.
Do plastic pallets require phytosanitary treatment?
Plastic pallets do not require ISPM 15 phytosanitary treatment mandatory for wooden pallets in international trade. ISPM 15 requires kiln drying or fumigation of wooden pallets to eliminate pests. Plastic pallets are free from biological risk, simplifying customs procedures and eliminating treatment costs. This is a key driver of growing plastic pallet popularity in international trade.
What materials are used in plastic pallets?
Plastic pallets are most commonly made from HDPE - durable, chemically resistant, often from recyclate; PP - lighter with higher thermal resistance; and recycled HDPE (rHDPE) - dominant due to lower cost and environmental appeal. Pallets may be produced by injection moulding, thermoforming or welding. rHDPE pallets account for over 70% of the plastic pallet market globally.
Are products CN 3923 90 affected by the EU Single-Use Plastics Directive?
Some products CN 3923 90 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
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Related glossary terms
Customs DutyCustoms ValueMFN Rate