39232100
KUNSTSTOFFE UND WAREN DARAUS›Waren for the conveyance oder packing aus goods, aus plastics; stoppers, lids, caps und andere closures, aus plastics
Waren for the conveyance oder packing aus goods, aus plastics; stoppers, lids, caps und andere closures, aus plastics, sacks und bags (einschließlich cones), aus polymers aus ethylene
EU-Regelzollsatz
6.5%
MwSt.
19%
Zusatzzölle / Sanktionen
0 Regeln
Erforderliche Dokumente
14 Dok.
L152Y727Y728Y870L142L143+8
Standardsatze
| Gilt für | Art | Satz | Bedingungen | Verordnung |
|---|---|---|---|---|
| ERGA OMNES | Third country duty | 6.5% | - | R2261/98 |
Praferenzen
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%
Hinweise
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.
Import controlBYR0765/06
Import control
BYR0765/06
Dokumente / Referenzen
L152Y727Y728Y870
Bedingungen
- Y001Other conditions: Y727- Import/export allowed after control
- Y010Other conditions: Y728- Import/export allowed after control
- Y050Other conditions: L152- Import/export allowed after control
- Y080Other conditions: Y870- Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled- Import/export not allowed after control
Hinweise
- CD925It shall be prohibited to purchase, import, or transfer into the Union, directly or indirectly, goods which allow Belarus to diversify its sources of revenue, thereby enabling its involvement in the Russian aggression against Ukraine, as listed in Annex XXVII, if they originate in Belarus or are exported from Belarus.Article 1ra - Regulation (EU) 765/2006 (COUNCIL REGULATION (EU) 2024/1865)
Import controlRUR0833/14
Import control
RUR0833/14
Dokumente / Referenzen
L142L143Y859Y874
Bedingungen
- B001Presentation of a certificate/licence/document: L142- Import allowed
- B002Presentation of a certificate/licence/document: Y874- Import allowed
- B004Presentation of a certificate/licence/document: L143- Import allowed
- B030Presentation of a certificate/licence/document: Y859- Import allowed
- B090Presentation of a certificate/licence/document: the condition is not fulfilled- Import is not allowed
Hinweise
- CD875It shall be prohibited to purchase, import, or transfer, directly or indirectly, goods which generate significant revenues for Russia thereby enabling its actions destabilising the situation in Ukraine, as listed in Annex XXI into the Union if they originate in Russia or are exported from Russia.With regard to the goods listed in Part B of Annex XXI, the prohibitions in paragraph 1 shall not apply to the execution until 8 January 2023 of contracts concluded before 7 October 2022, or of ancillary contracts necessary for the execution of such contracts.By way of derogation from paragraphs 1, the competent authorities may authorise the purchase, import or transfer of the goods listed in Annex XXI, or the provision of related technical and financial assistance, under such conditions as they deem appropriate, after having determined that this is necessary for the establishment, operation, maintenance, fuel supply and retreatment and safety of civil nuclear capabilities, and the continuation of design, construction and commissioning required for the completion of civil nuclear facilities, the supply of precursor material for the production of medical radioisotopes and similar medical applications, or critical technology for environmental radiation monitoring, as well as for civil nuclear cooperation, in particular in the field of research and development.Council Regulation (EU) No 833/2014 - Article 3i (Council regulation (EU) 2022/576)
Import controlUAR0692/14
Import control
UAR0692/14
Dokumente / Referenzen
N954U045U078U079Y997
Bedingungen
- Y001Other conditions: Y997- Import allowed
- Y002Other conditions: U078- Import allowed
- Y003Other conditions: U079- Import allowed
- Y005Other conditions: N954- Import allowed
- Y007Other conditions: U045- Import allowed
- Y009Other conditions: the condition is not fulfilled- Import is not allowed
Hinweise
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0263/22
Import control
UAR0263/22
Dokumente / Referenzen
N954U045U078U079Y984
Bedingungen
- Y001Other conditions: Y984- Import/export allowed after control
- Y002Other conditions: N954- Import/export allowed after control
- Y005Other conditions: U045- Import/export allowed after control
- Y006Other conditions: U078- Import/export allowed after control
- Y007Other conditions: U079- Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled- Import/export not allowed after control
Hinweise
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Mehrwertsteuer (MwSt.)
V020Medical devices, as defined by the Act on Medical Devices of 20 May 2010, (Journal of Laws of 2019, item 175, 447, 534), released for free circulation on the territory of the Republic of Poland
19%V120For medical devices referred to in item 13 of Annex No. 3 to the Act in the wording applicable before the date of entry into force of the Act of 7 April 2022 on medical devices (Journal of Laws, item 974), the tax rate referred to in Art. 41 sec. 2 shall apply if, in accordance with: 1) Art. 120 sec. 4 of the regulation (EU) 2017/745 of the European Parliament and of the Council of 5 April 2017 on medical devices, amending Directive 2001/83/EC, Regulation (EC) No 178/2002 and Regulation (EC) No 1223/2009 and repealing Council Directives 90/385/EEC and 93/42/EEC (Official Journal of the European Union L117 of 5 April 2017) or 2) Article 110 paragraph 4 of the regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 2017 on in vitro diagnostic medical devices and repealing Directive 98/79/EC and Commission Decision 2010/227/EU (Official Journal of the European Union L117 of 5 April 2017) – these products have been placed on the market and are still being made available on the market or put into use.
19%V999Other
19%Verbrauchsteuer
X019Products having an actual alcoholic strength by volume exceeding 1,2% volume
8391 PLN / LPXX091Products of an actual alcoholic strength not exceeding 1,2% vol
wyroby nieobjęte akcyząÜbergeordneter Code
3923Waren for the conveyance oder packing aus goods, aus plastics; stoppers, lids, caps und andere closures, aus plasticsCodes derselben Gruppe
392310Waren for the conveyance oder packing aus goods, aus plastics; stoppers, lids, caps und andere closures, aus plastics, boxes, cases, crates und similar Waren392329Waren for the conveyance oder packing aus goods, aus plastics; stoppers, lids, caps und andere closures, aus plastics, sacks und bags (einschließlich cones), aus andere plastics392330Waren for the conveyance oder packing aus goods, aus plastics; stoppers, lids, caps und andere closures, aus plastics, carboys, bottles, flasks und similar Waren392340Waren for the conveyance oder packing aus goods, aus plastics; stoppers, lids, caps und andere closures, aus plastics, spools, cops, bobbins und similar supports392350Waren for the conveyance oder packing aus goods, aus plastics; stoppers, lids, caps und andere closures, aus plastics, stoppers, lids, caps und andere closures392390Waren for the conveyance oder packing aus goods, aus plastics; stoppers, lids, caps und andere closures, aus plastics, andere
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Verbindliche Zolltarifauskunft
vZTA Klassifizierungsbeispiele
DEgold836/24-1
PE plastic bags for cat litter
PolyethylenGRI 1GRI 5bGRI 6
DEgold567/24-1
PE air cushion bag for packaging
PolyethylenGRI 1GRI 6
DEgold370/25-1
Polyethylene zip-lock bags for small parts storage
PolyethylenGRI 1GRI 5bGRI 6
FRsilver24-04529
Plastic vacuum bag rolls - polyethylene/polyamide
PolyethylenGRI 1GRI 2bGRI 3bGRI 6
DEgold471/25-1
PP resealable bags for pet food
PolypropylenGRI 1GRI 6
Die vZTA ist eine amtliche Entscheidung der EU-Zollbehörde zur Einreihung von Waren. Sie gilt 3 Jahre und ist in allen EU-Mitgliedstaaten verbindlich.
Beschreibung von Polyethylenbeuteln
Der KN-Code 3923 21 umfasst Säcke, Beutel und Tüten aus Polyethylen (PE) zur Beförderung oder Verpackung von Waren, einschließlich Einkaufstaschen, Abfallsäcke, Lebensmittelverpackungsbeutel und Industriesäcke. Polyethylen ist das am häufigsten verwendete Material für Beutel aufgrund geringer Kosten, guter Festigkeit, Flexibilität und Feuchtigkeitsbeständigkeit. Beutel werden aus LDPE (weich, flexibel), HDPE (dünn, raschelnd, z.B. Tragetaschen) und LLDPE (beste Zug- und Durchstoßfestigkeit) hergestellt. PE-Beutel können bedruckt, eingefärbt, mit Grifflöchern oder geschweißten Griffen, mit oder ohne Zip-Lock-Verschluss sein.
Umweltvorschriften und SUP
Die Einfuhr von Polyethylenbeuteln in die EU unterliegt besonders restriktiven Umweltvorschriften. Die Richtlinie (EU) 2015/720 verlangt von Mitgliedstaaten die Reduzierung des Verbrauchs leichter Kunststoff-Tragetaschen (Wandstärke unter 50 Mikrometer). Viele EU-Länder haben Taschengebühren oder Verbote leichter Taschen eingeführt. Die SUP-Richtlinie legt Kennzeichnungspflichten für Kunststofftaschen fest. Die REACH-Verordnung gilt für Chemikalien in Beuteln. Lebensmittelkontaktbeutel müssen die Verordnung (EU) Nr. 10/2011 einhalten. Importeure müssen die spezifischen Vorschriften im Zielmitgliedstaat prüfen.
Handel und zolltarifliche Einreihung
Polyethylenbeutel unter KN-Code 3923 21 stellen eines der größten Verpackungsmarktsegmente nach Volumen dar. EU-Importe stammen hauptsächlich aus China, Vietnam, Malaysia, der Türkei und MENA-Ländern. Der Markt durchläuft aufgrund der SUP-Vorschriften eine Transformation. Bei der Einreihung werden PE-Beutel unter 3923 21, Beutel aus anderen Kunststoffen unter 3923 29 eingereiht. rPE-Beutel verbleiben unter 3923 21.
Eigenschaften von Beutel und Säcke aus Polyethylen und Handelsanwendungen
Kunststoffprodukte unter KN-Code 3923 21 können Vorschriften für Lebensmittelkontaktmaterialien (Verordnung (EG) 1935/2004 und (EU) 10/2011) und der SUP-Richtlinie (EU) 2019/904 zur Einwegkunststoffbeschränkung unterliegen. Die Einfuhr erfordert Konformitätserklärungen für Lebensmittelkontakt, technische Datenblätter und REACH-Registrierung.
Häufig gestellte Fragen
Unterliegen PE-Einkaufstaschen Verboten in der EU?
Leichte PE-Einkaufstaschen (Wandstärke unter 50 Mikrometer) unterliegen Beschränkungen gemäß Richtlinie (EU) 2015/720. Einzelne EU-Staaten haben verschiedene Maßnahmen umgesetzt: manche führten Pflichtgebühren ein, andere vollständige Verbote leichter Einwegtaschen. Sehr leichte Taschen (unter 15 Mikrometer) für lose Lebensmittel können ausgenommen sein. Dickere Taschen (über 50 Mikrometer) unterliegen keinen Verboten, können aber EPR-Gebühren unterliegen.
Welche Anforderungen gelten für PE-Beutel im Lebensmittelkontakt?
PE-Beutel für direkten Lebensmittelkontakt müssen die Verordnung (EU) Nr. 10/2011 einhalten. Globale Migrationsgrenzwerte (10 mg/dm2) und spezifische Migrationsgrenzwerte für PE-Produktionsstoffe müssen eingehalten werden. Der Importeur muss Konformitätserklärung und Migrationsprüfergebnisse besitzen. In Lebensmittelbeuteln verwendete Farbstoffe müssen auf der Liste zugelassener Stoffe stehen.
Können recycelte PE-Beutel für Lebensmittel verwendet werden?
Recycelte Polyethylenbeutel (rPE) können für den Lebensmittelkontakt verwendet werden, sofern die Verordnung (EU) 2022/1616 über recycelte Kunststoffe für den Lebensmittelkontakt eingehalten wird. Der Recyclingprozess muss von der EFSA zugelassen sein. In der Praxis ist PE-Recycling für Lebensmittelanwendungen schwieriger als PET aufgrund größerer Quellenvielfalt und Kontaminationsniveaus. Viele rPE-Beutel werden in Nicht-Lebensmittelanwendungen eingesetzt.
Unterliegen Produkte KN 3923 21 der EU-Einwegkunststoffrichtlinie?
Einige Produkte KN 3923 21 können der SUP-Richtlinie (EU) 2019/904 unterliegen, die Einwegkunststoffe beschränkt. Importeure müssen prüfen, ob ihre Produkte von den Beschränkungen betroffen sind.
Nützliche Tools & Ressourcen
Zollrechner
Zoll- & MwSt.-RechnerBerechnen Sie Zoll und MwSt. für „Waren for the conveyance oder packing aus goods, aus plastics; stoppers, lids, caps und andere closures, aus plastics, sacks und bags (einschließlich cones), aus polymers aus ethylene“ und sehen Sie die gesamten Importkosten.Import-RentabilitätsrechnerPrüfen Sie die Rentabilität des Imports von „Waren for the conveyance oder packing aus goods, aus plastics; stoppers, lids, caps und andere closures, aus plastics, sacks und bags (einschließlich cones), aus polymers aus ethylene“ unter Berücksichtigung aller Kosten.
Verwandte Begriffe