HS Code 3923.30

Plastic bottles, flasks & containers

Import duty, VAT & classification for South African importers

General customs duty 15%
Import VAT 15%
HS heading 3923.30
Statistical unit kg

HS code 3923.30 covers Plastic bottles, flasks & containers — for example PET bottles, plastic jars & containers. South Africa applies an indicative general customs duty of 15%, on top of which 15% import VAT is charged.

Worked example: landed cost on R100,000 of goods

Customs value (CIF)R100,000
Customs duty (15%)R15,000
Import VAT (15% on ATV)R18,750
Estimated landed costR133,750

VAT is charged on the Added Tax Value (customs value + 10% upliftment for non-SACU imports + duties). Figures exclude clearing, freight and any anti-dumping/safeguard duty. For an exact, all-in figure use the Duty & VAT Calculator.

Where HS 3923.30 sits in the tariff

Classification is decided at heading level first. Heading 3923 is “Plastic articles for the conveyance or packing of goods; stoppers, lids, caps and other closures of plastics”. If your product is closer to one of the neighbouring subheadings below, that line — and its duty rate — is the one that applies.

  • 3923.10 Plastics; boxes, cases, crates and similar articles for the conveyance or packing of goods
  • 3923.21 Ethylene polymers; sacks and bags (including cones), for the conveyance or packing of goods
  • 3923.29 Plastics; sacks and bags (including cones), for the conveyance or packing of goods, of plastics other than ethylene polymers
  • 3923.30 Plastics; carboys, bottles, flasks and similar articles, for the conveyance or packing of goods — this page
  • 3923.40 Plastics; spools, cops, bobbins and similar supports, for the conveyance or packing of goods
  • 3923.50 Plastics; stoppers, lids, caps and other closures, for the conveyance or packing of goods
  • 3923.90 Plastics; articles for the conveyance or packing of goods n.e.c. in heading no. 3923

Harmonised System HS 2022 nomenclature. See the whole of Chapter 39 →

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Watch HS 3923.30 for changes

Duty rates, anti-dumping measures and permit rules change by Government Gazette. We’ll email you if this code’s status shifts.

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Data current as of 2026-08-06. Indicative general (MFN) rate — real duty can differ at 8-digit level, under trade agreements (SADC, EU-EPA) and by Government Gazette. This is guidance, not a tariff determination under s47(9) of the Customs & Excise Act, 1964. Verify against the current SARS Tariff Book.

3917.23 PVC pipes, tubes & fittings 15% duty + 15% VAT 3918.10 Vinyl / PVC floor coverings (rolls & tiles) 10% duty + 15% VAT 3919.90 Self-adhesive plastic tape, film & labels 10% duty + 15% VAT 3920.10 Plastic sheeting & film of polyethylene 10% duty + 15% VAT 3924.10 Plastic tableware & kitchenware 20% duty + 15% VAT 3924.90 Plastic household articles (buckets, basins, storage) 20% duty + 15% VAT

Frequently asked questions

What is the import duty on plastic bottles, flasks & containers in South Africa?

HS code 3923.30 (Plastic bottles, flasks & containers) attracts an indicative general customs duty of 15% in South Africa, plus 15% import VAT charged on the Added Tax Value. Verify the exact rate in the current SARS Tariff Book.

What is the HS code for pet bottles?

The Harmonised System heading for plastic bottles, flasks & containers is 3923.30. South Africa uses an 8-digit tariff line based on this heading — confirm the precise 8-digit code in the SARS Tariff Book before importing.