HS 3923Plastics & Rubber · Netherlands

Plastic Bottles & Containers - HS 3923 classification, duty and landed cost - Import into Netherlands

Duty and tax snapshot for importing plastics & rubber (HS 3923) into Netherlands. Typical MFN duty ~6%, BTW 21% on CIF + duty. Decision-support only - confirm the 10-digit line and preferential status with your broker.

Typical duty

BTW

21%

Total taxes / CIF

28.3%

Worked landed-cost example

USD 45,000 FOB parcel of plastics & rubber (HS 3923) shipped to Netherlands.

FOB valueUSD 45,000

Origin chargesUSD 675

FreightUSD 3,600

InsuranceUSD 225

CIFUSD 49,500

Import duty @ 6%USD 2,970

BTW @ 21%USD 11,019

Destination inlandUSD 900

Landed cost ≈ USD 64,389

Run your own numbers in the Landed Cost by HS & Country tool.

Sample HS codes

Code	Description
3923.30	Carboys, bottles, flasks of plastics
3901.90	Polymers of ethylene, other

Netherlands duty regime

EU Common External Tariff - identical across the EU. Same preferential FTAs and CBAM regime as Germany. Rotterdam and Schiphol are major AEO (Authorised Economic Operator) hubs with fast-track clearance.

Customs notes

· EU TARIC codes (10 digit). Customs declarations via AGS (soon DMS).
· Article 23 VAT deferment permit: transfers import VAT from customs entry to the periodic VAT return. Available to any EU-established (or fiscally-represented) business. Application via the Belastingdienst.
· T1 transit under NCTS: allows non-EU-cleared goods to move through the EU under bond. Rotterdam is the largest T1 origination point in Europe.
· AEO status accelerates clearance and reduces inspection frequency - most Rotterdam-based freight forwarders are AEO certified.

Frequently asked questions

What is the typical import duty on plastics & rubber (HS 3923) into Netherlands?

Netherlands applies an MFN duty of about 6% on HS chapter 3923 at the 6-digit line. National tariff schedules add 2–4 further digits, so the exact rate can shift once you confirm the 8- or 10-digit code. Preferential rates under FTAs (EU Common External Tariff - identical across the EU) may reduce this to 0% for qualifying origins.

How is BTW calculated on imports of plastics & rubber in Netherlands?

Netherlands charges BTW at 21% on the CIF value plus duty. EU CET; Art. 23 deferment possible

What is the landed cost of a USD 45,000 FOB shipment of plastics & rubber into Netherlands?

On a USD 45,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 49,500. Applying 6% duty and 21% BTW brings total taxes to about USD 13,989 (~28.3% of CIF). Landed at buyer's warehouse ≈ USD 64,389.

Which HS code should I use for plastics & rubber in Netherlands?

Start with the 6-digit international HS heading - for example 3923.30 (Carboys, bottles, flasks of plastics). Netherlands customs then requires the full national code (8- to 10-digit national tariff line). Confirm the exact line with your licensed customs broker before filing.

Which Incoterm is best for shipping plastics & rubber to Netherlands?

Most importers into Netherlands prefer CIF or CFR for sea freight so the seller arranges main-carriage transport, while retaining control of destination clearance. DDP shifts import duty and BTW to the seller - attractive to buyers but often priced with a risk premium. Compare all 11 Incoterms with our Landed Cost by HS & Country tool.

What documents does Netherlands customs need to clear HS 3923?

EU TARIC codes (10 digit). Customs declarations via AGS (soon DMS). Regulated commodities may also require a health certificate, phytosanitary certificate or import licence depending on the exact HS line.