Packaging Materials: EU import duty and HS code
Packaging duty is modest, but the EU packaging regulation (PPWR) imposes recycling and labelling duties on the seller.
Typical duty
6.5%
HS code
3923.21.00 / 4819.10.00
Duty relief
≤ €150 goods value
Landed cost across destinations
Based on €1,000 of goods plus €100 freight. Duty applies because the goods value exceeds €150.
| Destination | Duty | Import VAT | Total landed |
|---|---|---|---|
| Germany | €65.00 | €221.35 | €1,386.35 |
| France | €65.00 | €233.00 | €1,398.00 |
| Netherlands | €65.00 | €244.65 | €1,409.65 |
| Italy | €65.00 | €256.30 | €1,421.30 |
| Spain | €65.00 | €244.65 | €1,409.65 |
| Belgium | €65.00 | €244.65 | €1,409.65 |
| Austria | €65.00 | €233.00 | €1,398.00 |
| Ireland | €65.00 | €267.95 | €1,432.95 |
| Portugal | €65.00 | €267.95 | €1,432.95 |
| Finland | €65.00 | €297.08 | €1,462.08 |
Duty by tariff line
Packaging Materials is not one tariff line. Under 3923.21.00 and 4819.10.00 the EU applies 2 lines with rates from 0% to 6.5%. Which one applies depends on the material, construction or specification.
| Rate | Tariff line description |
|---|---|
| 0% | Cartons, boxes and cases, of corrugated paper or paperboard |
| 6.5% | Of polymers of ethylene |
Notes for packaging materials
- Packaging placed on the market must be registered with a national EPR scheme in most member states.
- Food-contact packaging needs a declaration of compliance.
These are planning figures, not a binding tariff ruling. Origin-based measures (anti-dumping, preferential rates) can change the result.
Packaging Materials FAQ
Do I need EPR registration for packaging?
Yes in most member states: you register with a packaging compliance scheme and report volumes placed on the market.
Does packaging duty apply to the packaging or the goods?
If you import packaging as a product, duty applies to it directly; if it is part of a shipment, it is generally not separately assessed.