Hierarchy

07Section VII — PLASTICS AND ARTICLES THEREOF

3923000000Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics

3923100000Boxes, cases, crates and similar articles

3923101000Boxes, cases, crates and similar articles, of plastic, specially shaped or fitted for the conveyance or packing of semiconductor wafers, masks, or reticles

3923109000Other

Duties & Measures

Third Country Duty0.000 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

0.000 %

Preferential rates(55)

+45

Preferential rates - 55 Origin
Origin	Savings	Trade agreement	Details
EU-Switzerland agreement: re-imported goods1007 0.000 %	—	—	2
CARIFORUM1033 0.000 %EU-CARIFORUM EPA	—	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %ESA Interim EPA	—	ESA Interim EPA
SADC EPA1035 0.000 %SADC EPA	—	SADC EPA
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %	—	—
GSP-EBA2005 0.000 %Everything But Arms	—	Everything But Arms
European Economic Area2012 0.000 %EEA Agreement	—	EEA Agreement	1
GSP Standard2020 0.000 %Generalised Scheme of Preferences	—	Generalised Scheme of Preferences

Airworthiness tariff suspension(1)

inherited from 3923000000

ERGA OMNES

0.000 %1Regulation 1517/182018-11-01

1 certificate(s) required

C119Other certificates

Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate

Measure not applicable

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.

Low-value consignment customs duty(2)

inherited from 3900000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

TM01066From 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where: (a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or (b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Import control(4)

inherited from 3923000000

Belarus

Regulation 0765/062025-02-25

4 certificate(s) required

Y727Particular provisions

The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)

Y728Particular provisions

The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)

L152Import certificate/licence

Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006

Y870Particular provisions

Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006)

Import/export not allowed after control

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)

Russia

Regulation 0833/142023-12-19

4 certificate(s) required

L142Import certificate/licence

Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014

Y874Particular provisions

The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)

L143Import certificate/licence

Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014

Y859Particular provisions

Import not allowed

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)

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

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.

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

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.

Start date: 2017-01-01

Description & Classification

Typical uses

conveyance or packing

Sample products

Plastic wafer transport box, specially shaped for semiconductor wafersPlastic case for packing and conveyance of reticles

Synonyms

wafer box, wafer transport cassette, reticle case

Materials

plastic

Regulatory notes

NENC3923Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics

Additional noteAdditional Notes to Chapter 39

1. For the purposes of this chapter, the expression 'primary forms' applies only to the following forms: (a) liquids and pastes, including dispersions (emulsions, suspensions) and solutions; (b) blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms. 2. For the purposes of subheading 3903 11, 'expansible polystyrene' means polystyrene containing a volatile blowing agent (generally pentane), in the form of beads, with a diameter generally of 0.25 mm to 3 mm, designed to expand (by heating) to form rigid cellular (foamed) material.

Non-preferential origin

tariff_shift

Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics.

CTH

Residual rule

Where the country of origin cannot be determined by application of the primary rules and the other

Annex 22-01 DA 2015/2446

FAQ

What is the EU customs duty for Boxes, cases, crates and similar articles, of plastic, specially shaped or fitted for the conveyance or packing of semiconductor wafers, masks, or reticles (3923101000)?

The third country duty (erga omnes) for Boxes, cases, crates and similar articles, of plastic, specially shaped or fitted for the conveyance or packing of semiconductor wafers, masks, or reticles is 0.000 %. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Boxes, cases, crates and similar articles, of plastic, specially shaped or fitted for the conveyance or packing of semiconductor wafers, masks, or reticles (3923101000)?

Yes, 52 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for Boxes, cases, crates and similar articles, of plastic, specially shaped or fitted for the conveyance or packing of semiconductor wafers, masks, or reticles (3923101000)?

Yes, 4 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

How many BTIs (Binding Tariff Information) exist for Boxes, cases, crates and similar articles, of plastic, specially shaped or fitted for the conveyance or packing of semiconductor wafers, masks, or reticles (3923101000)?

Help

Need help?

Ask a question about this code or find a tariff classification expert.

Hierarchy

07Section VII — PLASTICS AND ARTICLES THEREOF

3900000000PLASTICS AND ARTICLES THEREOF

3923000000Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics

3923100000Boxes, cases, crates and similar articles

3923101000Boxes, cases, crates and similar articles, of plastic, specially shaped or fitted for the conveyance or packing of semiconductor wafers, masks, or reticles

3923109000Other

Duties & Measures

Third Country Duty0.000 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

0.000 %

Preferential rates(55)

+45

Preferential rates - 55 Origin
Origin	Savings	Trade agreement	Details
EU-Switzerland agreement: re-imported goods1007 0.000 %	—	—	2
CARIFORUM1033 0.000 %EU-CARIFORUM EPA	—	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %ESA Interim EPA	—	ESA Interim EPA
SADC EPA1035 0.000 %SADC EPA	—	SADC EPA
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %	—	—
GSP-EBA2005 0.000 %Everything But Arms	—	Everything But Arms
European Economic Area2012 0.000 %EEA Agreement	—	EEA Agreement	1
GSP Standard2020 0.000 %Generalised Scheme of Preferences	—	Generalised Scheme of Preferences

Airworthiness tariff suspension(1)

inherited from 3923000000

ERGA OMNES

0.000 %1Regulation 1517/182018-11-01

1 certificate(s) required

C119Other certificates

Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate

Measure not applicable

Low-value consignment customs duty(2)

inherited from 3900000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Import control(4)

inherited from 3923000000

Belarus

Regulation 0765/062025-02-25

4 certificate(s) required

Y727Particular provisions

The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)

Y728Particular provisions

The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)

L152Import certificate/licence

Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006

Y870Particular provisions

Import/export not allowed after control

Russia

Regulation 0833/142023-12-19

4 certificate(s) required

L142Import certificate/licence

Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014

Y874Particular provisions

The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)

L143Import certificate/licence

Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014

Y859Particular provisions

Import not allowed

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

Start date: 2017-01-01

Trade Statistics

Description & Classification

Typical uses

conveyance or packing

Sample products

Plastic wafer transport box, specially shaped for semiconductor wafersPlastic case for packing and conveyance of reticles

Synonyms

wafer box, wafer transport cassette, reticle case

Materials

plastic

Associated BTIs

See all BTIs (7)

Associated Rulings

627/2003

Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 3923 and 3923 10 00. These plastic containers are used for the conveyance and packing of goods and cannot be considered parts and accessories for use solely or principally with a particular kind of machine, instrument or apparatus of Chapter 90 (see Note 2(b) to Chapter 90). Documented CN 2026 code: 39231010, 392310. Commission 2026 transposition note: 3923 10 10 Modification of structure of subheading 3923 10.

Regulatory notes

NENC3923Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics

Additional noteAdditional Notes to Chapter 39

Non-preferential origin

tariff_shift

Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics.

CTH

Residual rule

Where the country of origin cannot be determined by application of the primary rules and the other

Annex 22-01 DA 2015/2446

FAQ

Yes, 52 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Yes, 4 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

Help

Need help?

Ask a question about this code or find a tariff classification expert.

1. Throughout the Nomenclature the expression 'plastics' means those materials of headings 3901 to 3914 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence. Throughout the Nomenclature any reference to 'plastics' also includes vulcanised fibre. The expression, however, does not apply to materials regarded as textile materials of Section XI. 2. This chapter does not cover: (a) lubricating preparations of heading 2710 or 3403; (b) waxes of heading 2712 or 3404; (c) separate chemically defined organic compounds (Chapter 29); (d) heparin or its salts (heading 3001); (e) solutions (other than collodions) consisting of any of the products specified in headings 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution (heading 3208); stampings of painting foils of heading 3212; (f) organic surface-active agents or preparations of heading 3402; (g) run gums or ester gums (heading 3806); (h) prepared additives for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils (heading 3811); (ij) prepared hydraulic fluids based on polyglycols, silicones or other polymers of Chapter 39 (heading 3819); (k) diagnostic or laboratory reagents on a backing of plastics, prepared diagnostic or laboratory reagents whether or not on a backing of plastics (heading 3822); (l) synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof; (m) saddlery or harness (heading 4201) or trunks, suitcases, handbags or other containers of heading 4202; (n) plaits, wickerwork or other articles of Chapter 46; (o) wall coverings of heading 4814; (p) goods of Section XI (textiles and textile articles); (q) articles of Section XII (footwear, headgear, umbrellas); (r) imitation jewellery of heading 7117; (s) articles of Section XVI (machines and mechanical or electrical equipment); (t) parts of aircraft or vehicles of Section XVII; (u) articles of Chapter 90 (optical, medical instruments); (v) articles of Chapter 91 (clocks and watches); (w) articles of Chapter 92 (musical instruments); (x) articles of Chapter 94 (furniture, lamps, prefabricated buildings); (y) articles of Chapter 95 (toys, games, sports requisites); (z) articles of Chapter 96 (miscellaneous manufactured articles).

Section noteNotes to Section VII — Plastics and articles thereof; Rubber and articles thereof

1. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are: (a) having regard to the manner in which they are put up, clearly identifiable as being intended for use together without first being repacked; (b) presented together; and (c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another. 2. Except for the goods of heading 3918 or 3919, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.

What are the non-preferential origin rules for Boxes, cases, crates and similar articles, of plastic, specially shaped or fitted for the conveyance or packing of semiconductor wafers, masks, or reticles (3923101000)?

Non-preferential origin rules for Boxes, cases, crates and similar articles, of plastic, specially shaped or fitted for the conveyance or packing of semiconductor wafers, masks, or reticles are defined in Annex 22-01 of the UCC Delegated Act. These rules determine the country of origin for MFN duty rates, trade policy measures, and origin marking.

Trade Statistics

Imports

€0

Exports

€0

Balance

+€0

Import €/kg

€5.24/kg

Export €/kg

€3.63/kg

Market concentration (HHI)

2,458

Moderate

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇬🇧 United Kingdom	€133.7M	39.5Mt	€3.39/kg	36.5%
2	🇨🇳 China	€89.1M	9.6Mt	€9.32/kg	24.3%
3	🇲🇾 Malaysia	€55.2M	2.1Mt	€26.89/kg	15.1%
4	🇺🇸 United States	€54.6M	3.4Mt	€16.07/kg	14.9%
5	🇳🇴 Norway	€33.7M	13.3Mt	€2.54/kg	9.2%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇲🇦 Morocco	€105.6M	43.9Mt	€2.40/kg	31.2%
2	🇬🇧 United Kingdom	€103.4M	26.2Mt	€3.94/kg	30.6%
3	🇨🇭 Switzerland	€55.0M	4.9Mt	€11.31/kg	16.3%
4	🇺🇸 United States	€43.5M	10.9Mt	€3.98/kg	12.9%
5	🇽🇸 XS	€30.4M	7.9Mt	€3.85/kg	9.0%

EU Member States

EU ImportersEU Exporters

View full analysis

Imports

€0

Exports

€0

Balance

+€0

Import €/kg

€5.24/kg

Export €/kg

€3.63/kg

Market concentration (HHI)

2,458

Moderate

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇬🇧 United Kingdom	€133.7M	39.5Mt	€3.39/kg	36.5%
2	🇨🇳 China	€89.1M	9.6Mt	€9.32/kg	24.3%
3	🇲🇾 Malaysia	€55.2M	2.1Mt	€26.89/kg	15.1%
4	🇺🇸 United States	€54.6M	3.4Mt	€16.07/kg	14.9%
5	🇳🇴 Norway	€33.7M	13.3Mt	€2.54/kg	9.2%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇲🇦 Morocco	€105.6M	43.9Mt	€2.40/kg	31.2%
2	🇬🇧 United Kingdom	€103.4M	26.2Mt	€3.94/kg	30.6%
3	🇨🇭 Switzerland	€55.0M	4.9Mt	€11.31/kg	16.3%
4	🇺🇸 United States	€43.5M	10.9Mt	€3.98/kg	12.9%
5	🇽🇸 XS	€30.4M	7.9Mt	€3.85/kg	9.0%

EU Member States

EU ImportersEU Exporters

View full analysis