HS 3923 · Plastics
Plastic packaging
Data last updated 18 October 2026 · schedule data 2026.10.2
In short
The EU's duty on Mercosur plastic packaging is up to 5.2% today and reaches zero by 2030; Brazil has left EU plastic packaging out of its tariff cuts, so the full duty stays (3 lines reach zero by 2041).
Rates at a glance
Into the EU from Mercosur
11 tariff linesPreferential duty 2026
4.2–5.2%
Duty-free on all phased lines by
2030
Agreement base rate
5.3–6.5%
Applied MFN rate today
5.3–6.5%
Into Brazil from the EU
10 tariff linesPreferential duty 2026
14.7–18%
Duty-free on all phased lines by
2041
Agreement base rate
18%
Applied MFN rate today
16.2–18%
Work out the duty on your shipment
Opens the calculator with heading 3923 and the corridor filled in.
About this product
Plastic boxes, bottles, caps and bags are phased out by the EU within a few years. Mercosur leaves most lines out of its cuts and phases out a few over long schedules. It's one of the industrial headings where Mercosur protects its domestic producers.
How the duty falls, year by year
Highest and lowest ad valorem duty each year over the lines on a path to zero. Excluded and quota-only lines keep their duty and aren't included.
Into the EU from Mercosur
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 4.2–5.2% | 0 / 11 |
| 2027 | 3.1–3.9% | 0 / 11 |
| 2028 | 2.1–2.6% | 0 / 11 |
| 2029 | 1–1.3% | 0 / 11 |
| 2030 | 0% | 11 / 11 |
Into Brazil from the EU
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 14.7–16.8% | 0 / 10 |
| 2027 | 13.2–15.7% | 0 / 10 |
| 2028 | 11.7–14.6% | 0 / 10 |
| 2029 | 10.3–13.5% | 0 / 10 |
| 2030 | 8.8–12.3% | 0 / 10 |
| 2031 | 7.3–11.2% | 0 / 10 |
| 2032 | 5.8–10.1% | 0 / 10 |
| 2033 | 4.4–9% | 0 / 10 |
| 2034 | 2.9–7.8% | 0 / 10 |
| 2035 | 1.4–6.7% | 0 / 10 |
| 2036 | 0–5.6% | 2 / 10 |
| 2037 | 0–4.5% | 2 / 10 |
| 2038 | 0–3.3% | 2 / 10 |
| 2039 | 0–2.2% | 2 / 10 |
| 2040 | 0–1.1% | 2 / 10 |
| 2041 | 0% | 3 / 10 |
Lines by staging category
The staging category sets the speed of the cut: 0 is duty-free from entry into force, 4 to 15 are the years to zero, E is excluded and letter codes are quotas or special treatments.
Mercosur → EU
- 4× 11
EU → Mercosur
- E× 7
- 10× 2
- 15× 1
Tariff-rate quotas
No tariff-rate quota applies to this heading.
Rates in each Mercosur country
Each member has its own base rate and applied MFN rate. The preference is cut from the base rate, or from the applied rate where that's lower (Art. 2.4(7) of the agreement), so the current rate can differ by country.
| Country | Base rate | Applied MFN | Preferential 2026 | Zero by | Applied-rate source |
|---|---|---|---|---|---|
| Brazil | 18% | 16.2–18%1 line has no single published rate | 14.7–18% | 2041 | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026 |
| Argentina | 18% | 18%1 line has no single published rate | 16.3–18% | 2041 | Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026 |
| Uruguay | 18% | 16.2–18%1 line has no single published rate | 14.7–18% | 2041 | Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days |
| Paraguay | 18% | 16.2–18%1 line has no single published rate | 14.7–18% | 2041 | Paraguay applied import duty (Arancel Nacional Vigente, MEF), as of 4 November 2025Manual snapshotOlder than 180 days |
All tariff lines
Line descriptions are the English text of the schedules (CN 2013 for the EU, NCM 2012 for Mercosur).
Into the EU from Mercosur: 11 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 3923 10 00 | Boxes, cases, crates and similar articles for the conveyance or packaging of goods, of plastics | 4 | 6.5% | 0 % / 6.5 % | 5.2% | Freefrom 2030 |
| 3923 21 00 | Sacks and bags, incl. cones, of polymers of ethylene | 4 | 6.5% | 6.5% | 5.2% | Freefrom 2030 |
| 3923 29 10 | Sacks and bags, incl. cones, of poly"vinyl chloride" | 4 | 6.5% | 6.5% | 5.2% | Freefrom 2030 |
| 3923 29 90 | Sacks and bags, incl. cones, of plastics (excl. those of poly"vinyl chloride" and polymers of ethylene) | 4 | 6.5% | 6.5% | 5.2% | Freefrom 2030 |
| 3923 30 10 | Carboys, bottles, flasks and similar articles for the conveyance or packaging of goods, of plastics, with a capacity of ≤ 2l | 4 | 6.5% | 6.5% | 5.2% | Freefrom 2030 |
| 3923 30 90 | Carboys, bottles, flasks and similar articles for the conveyance or packaging of goods, of plastics, with a capacity of > 2l | 4 | 6.5% | 6.5% | 5.2% | Freefrom 2030 |
| 3923 40 10 | Spools, reels and similar supports, of plastics, for photographic and cinematographic film or for tapes, films and the like, for sound or video recordings or the recording of signals, data or programmes | 4 | 5.3% | 5.3% | 4.2% | Freefrom 2030 |
| 3923 40 90 | Spools, cops, bobbins and similar supports, of plastics (excl. those for photographic and cinematographic film or for tapes, films and the like, for sound or video recordings or the recording of signals, data or programmes) | 4 | 6.5% | 6.5% | 5.2% | Freefrom 2030 |
| 3923 50 10 | Caps and capsules for bottles, of plastics | 4 | 6.5% | 6.5% | 5.2% | Freefrom 2030 |
| 3923 50 90 | Stoppers, lids, caps and other closures, of plastics (excl. caps and capsules for bottles) | 4 | 6.5% | 6.5% | 5.2% | Freefrom 2030 |
| 3923 90 00 | Articles for the conveyance or packaging of goods, of plastics (excl. boxes, cases, crates and similar articles; sacks and bags, incl. cones; carboys, bottles, flasks and similar articles; spools, spindles, bobbins and similar supports; stoppers, lids, caps and other closures) | 4 | 6.5% | 6.5% | 5.2% | Freefrom 2030 |
Into Brazil from the EU: 10 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 3923 10 10 | Plastic cases, used to hold discs for laser reading systems | 10 | 18% | 16.2% | 14.7% | Freefrom 2036 |
| 3923 10 90 | Other boxes, cases, crates, similar articles, etc. of plastic | E | 18% | 16.2% | 16.2% | 16.2% |
| 3923 21 10 | Sacks, bags, cartridge, of ethylene polymers, capacity ≤ 1 000 cm 3 | E | 18% | 16.2% | 16.2% | 16.2% |
| 3923 21 90 | Other sacks, bags, cartridge, of ethylene polymers | E | 18% | 16.2% | 16.2% | 16.2% |
| 3923 29 10 | Sacks, bags, cartridge, of other plastics, capacity ≤ 1 000cm 3 | E | 18% | 16.2% | 16.2% | 16.2% |
| 3923 29 90 | Other sacks, bags and cartridge, of other plastic | E | 18% | 16.2% | 16.2% | 16.2% |
| 3923 30 00 | Carboys, bottles, flasks, similar articles, of plastic | 15 | 18% | 0 % / 18 % | 16.8% | Freefrom 2041 |
| 3923 40 00 | Spools, cops, bobbins and similar supports, of plastic | 10 | 18% | 16.2% | 14.7% | Freefrom 2036 |
| 3923 50 00 | Corks, lids, caps and other devices for closing containers | E | 18% | 18% | 18% | 18% |
| 3923 90 00 | Other articles for closing containers, of plastic | E | 18% | 16.2% | 16.2% | 16.2% |
Related products
Data and method
Worked out with the calculator's engine from the agreement schedules (Annex 2-A) and the applied-rate files, for agreement year 2026. Mercosur → EU figures assume Brazilian origin, which only matters for the few origin-specific quotas; EU → Mercosur figures are for Brazil unless the country table says otherwise.
- EU TARIC via Swedish Customs Tariff File Distribution (TF), 16 October 2026
- Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), 5 October 2026
- Argentina applied import duty (DIE), ARCA Arancel Integrado, 18 October 2026
- Uruguay applied import duty (Arancel Nacional, MEF), 10 February 2025 · Manual snapshot · Older than 180 days
- Paraguay applied import duty (Arancel Nacional Vigente, MEF), 4 November 2025 · Manual snapshot · Older than 180 days
Estimates only, not legal or customs advice. Check the official schedules before relying on a rate.