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39251000
PLASTICS AND ARTICLES THEREOF›Builders' ware of plastics, not elsewhere specified or included

Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 litres

Standard EU duty
6.5%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
35 docs
Y054Y121Y123Y152Y160Y163+29
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

FRgold23-07022

PVC water storage tank over 300L

polyvinyl chlorideGRI 1GRI 6
PLgold4-001071

Foldable PVC rainwater tank, 500L capacity

polyvinyl chlorideGRI 1GRI 2bGRI 5bGRI 6
DEgold213/25-1

Foldable rainwater tank 500L with PVC support structure

plasticGRI 1GRI 2aGRI 3bGRI 5bGRI 6
DEgold657/25-1

Set of 25 wall hooks with plastic components

plasticGRI 1GRI 2bGRI 3bGRI 6
DEgold129/24-1

Replacement parts set for insect screen roof window

plasticGRI 1GRI 3bGRI 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 large plastic tanks

CN code 3925 10 covers reservoirs, tanks, vats and similar containers of plastics with capacity exceeding 300 litres. These are large containers for storing and transporting liquids, bulk materials and chemicals. Common materials include rotomoulded HDPE, PP, GRP (glass-reinforced polyester) and lined PE. Rotomoulded HDPE tanks reach capacities up to 50,000 litres for water, chemicals, fuels and agricultural materials. IBC (Intermediate Bulk Containers) of 1,000 litres in metal cages are logistics standards.

Regulations and safety standards

Import is subject to REACH. Drinking water tanks must meet Regulation (EU) 2020/2184. Dangerous goods transport tanks (IBC, cisterns) require UN certification per ADR/RID/IMDG. EN 12573 covers welded thermoplastic tanks. Pressure vessels fall under PED (2014/68/EU). Underground tanks are subject to environmental leak prevention regulations.

Trade and classification

Tanks over 300 litres fall under 3925 10; containers up to 300 litres under 3923 10. IBC with plastic inner container in metal cage are classified by inner container material (plastic = 3925 10). Documentation should specify capacity, material, intended use and UN/ADR certificates.

Properties of Plastic tanks over 300 litres and trade applications

Products classified under CN code 3925 10 as construction products fall under the Construction Products Regulation CPR (EU) 305/2011. Import requires CE marking, Declaration of Performance (DoP) and compliance with relevant harmonised EN standards. Customs clearance requires certification documents, installation instructions and technical data sheets. Products must meet fire reaction class and mechanical resistance requirements.

Frequently asked questions

What certificates are required for IBC tanks?
IBC for dangerous goods transport must hold UN certification confirming ADR/RID/IMDG compliance. Certification includes strength tests: hydrostatic test, drop test, stacking test and leakage test. IBC must carry UN marking identifying type, material, production date and permitted packing groups. Food-grade IBC additionally require food contact compliance documentation.
What materials are used in large tanks?
Tanks over 300 litres are made from: rotomoulded HDPE - dominant for water, chemicals and fuels; welded PP - for aggressive chemicals; GRP - for underground tanks and cisterns; cross-linked PE (XLPE) - for higher thermal resistance; and glass fibre composites - for pressure vessels.
How to distinguish code 3925 10 from 3923 10?
The distinguishing criterion is capacity: CN code 3925 10 covers containers exceeding 300 litres, while 3923 10 covers smaller boxes and containers. The 300-litre threshold is the tariff boundary. IBC containers of 1,000 litres are classified under 3925 10. Customs documentation should clearly state the container capacity in litres.
Do products CN 3925 10 require CE marking for EU import?
Yes, products CN 3925 10 as construction products require CE marking under CPR (EU) 305/2011. A Declaration of Performance (DoP) and compliance with the relevant harmonised EN standard are mandatory.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 litres" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 litres" with all costs included.
Related glossary terms
Customs DutyCustoms ValueMFN Rate