Verified 2026 Germany Customs Data(View Sources)

Plastic Containers Import Duty & Landed Cost: United Kingdom to Germany

Full 2026 tariff breakdown, customs duty calculations, and compliance alerts for importing into Germany.

HTS Code3924100000

2026 Tariff & Cost Breakdown for Importing Plastic Containers

The total cost of importing Plastic Containers from the United Kingdom to Germany in 2026 includes a 6.5% duty and 19% VAT, calculated on the CIF value in EUR. This means that importers must factor in these costs when determining the landed cost of their goods.

Total Landed Cost Summary 2026 Gazette Verified
€177.43
+26.7% Landed Markup
Product (79%) Duty (5%) VAT/GST (16%) Freight/Fees (0%)
FOB Product Value€140.00
Customs Duty (6.5%)€9.10
VAT / GST (19%)€28.33
Total Surcharges€37.43

Cost Breakdown

ComponentRateAmount
Product Value—EUR 140.00
Shipping—EUR 0.00
Insurance—EUR 0.00
CIF Value—EUR 140.00
Customs Duty6.5%EUR 9.10
VAT/GST19%EUR 28.33
Total Landed Cost—EUR 177.43

HS Code Classification for Plastic Containers

Primary HS Code: 3924.100000 — What It Covers

The primary HS Code for Plastic Containers is 3924.100000, which covers a specific range of plastic products. This code is used to determine the applicable duty rate and other regulatory requirements.

Why Misclassification Carries Risk in Germany

Misclassifying Plastic Containers under the wrong HS Code can result in incorrect duty payments, delays, and even penalties, as the Bundeszentralblatt (BZB) - Federal Customs Administration enforces strict compliance with HS Code classifications.

Step-by-Step Guide: Importing Plastic Containers from United Kingdom to Germany

Step 1: Verify Your HS Code & Product Description

Importers must verify the correct HS Code and product description for their Plastic Containers to ensure compliance with German customs regulations. This involves checking the HS Code classification and ensuring that the product description matches the code.

Step 2: Gather Required Import Documents

Importers must gather all required import documents, including a commercial invoice, certificate of origin, and packing list, to submit to the Bundeszentralblatt (BZB) - Federal Customs Administration.

Commercial Invoice Requirements

A commercial invoice must include the HS Code, product description, quantity, weight, and value of the Plastic Containers, as well as the country of origin and destination.

Certificate of Origin

A certificate of origin is required to verify the country of origin of the Plastic Containers and to determine the applicable duty rate.

Packing List & Shipping Documents

A packing list and shipping documents, such as a bill of lading or air waybill, are required to verify the contents and value of the shipment.

Step 3: Calculate Your Landed Cost

The landed cost of Plastic Containers is calculated using the formula: CIF + Duty (6.5%) + VAT (19%) = Total in EUR. This formula takes into account the cost of the goods, insurance, and freight, as well as the applicable duty and VAT rates.

Step 4: Submit to Germany Customs Authority

Importers must submit their import documents and declaration to the Bundeszentralblatt (BZB) - Federal Customs Administration for clearance. This involves filing a customs declaration and paying any applicable duties and taxes.

Step 5: Pay Duties & Clear Goods

Once the customs declaration is approved, importers must pay any applicable duties and taxes, and the Plastic Containers can be cleared for delivery.

How to Legally Reduce Duty on Plastic Containers Imports into Germany

Applicable Free Trade Agreements in 2026

There is no bilateral Free Trade Agreement between the United Kingdom and Germany, which means that importers cannot take advantage of reduced or eliminated duties under such an agreement.

Duty Deferral Options: Bonded Warehouses & FTZs

Importers can consider using a bonded warehouse, such as the Free Port of Bremerhaven, to defer duty payments on their Plastic Containers. This can help to reduce the upfront cost of importing goods.

Preferential Tariff Programs

There are no preferential tariff programs that apply to imports of Plastic Containers from the United Kingdom to Germany, which means that importers must pay the standard duty rate.

Germany Customs Compliance Rules for Plastic Containers

Bundeszentralblatt (BZB) - Federal Customs Administration Requirements for Plastic Containers

The Bundeszentralblatt (BZB) - Federal Customs Administration requires importers to comply with all applicable customs regulations, including those related to HS Code classification, product description, and documentation. Importers must also obtain required certifications, such as REACH and RoHS, for their Plastic Containers.

De Minimis Threshold

The de minimis threshold in Germany is 22 EUR, which means that imports with a value below this threshold are exempt from duty and VAT. However, importers must still comply with all applicable customs regulations and obtain required certifications for their Plastic Containers.

Frequently Asked Questions About Plastic Containers Import Duty from United Kingdom to Germany

What is the duty rate for importing Plastic Containers from the UK to Germany?

The duty rate for importing Plastic Containers from the UK to Germany is 6.5%. This rate applies to all imports of Plastic Containers with an HS Code of 3924.100000.

Do I need a certificate of origin for my Plastic Containers shipment?

Yes, a certificate of origin is required to verify the country of origin of your Plastic Containers and to determine the applicable duty rate. This certificate must be included with your import documents and submitted to the Bundeszentralblatt (BZB) - Federal Customs Administration.

Can I use a bonded warehouse to defer duty payments on my Plastic Containers?

Yes, you can use a bonded warehouse, such as the Free Port of Bremerhaven, to defer duty payments on your Plastic Containers. This can help to reduce the upfront cost of importing goods and improve cash flow.

What is the VAT rate for importing Plastic Containers from the UK to Germany?

The VAT rate for importing Plastic Containers from the UK to Germany is 19%. This rate applies to all imports of Plastic Containers with an HS Code of 3924.100000.

Do I need to obtain any certifications for my Plastic Containers?

Yes, you must obtain required certifications, such as REACH and RoHS, for your Plastic Containers to comply with German customs regulations and ensure the safe importation of your goods.

How do I calculate the landed cost of my Plastic Containers shipment?

The landed cost of your Plastic Containers shipment is calculated using the formula: CIF + Duty (6.5%) + VAT (19%) = Total in EUR. This formula takes into account the cost of the goods, insurance, and freight, as well as the applicable duty and VAT rates.

Rates are based on 2026 tariff schedules. Verify with a licensed customs broker before making import decisions.