Table of Contents
Reviewed and updated by ICD - Week 30/2026
Most plastic crates fall under HS code 3923.10.90 (boxes, cases and crates of plastics), while plastic drums and IBC bodies sit under 3923.90.99. The standard MFN import tax is 25%, but ASEAN ATIGA, ACFTA, VKFTA and CPTPP origins drop it to 0-5% with the right certificate of origin. This guide breaks down the exact HS code for each plastic crate type, the import tax rates that apply, and how to verify the code on Vietnam’s customs system so you declare correctly the first time.
An HS code (Harmonized System code) is the numeric string used to classify goods in international trade. For businesses importing or exporting industrial plastic crates, getting the HS code right directly determines the import tax payable, the customs procedure, and the quality-inspection rules that apply. Declaring the wrong code can trigger administrative penalties and back-tax collection, which is a real risk for any importer.
Plastic crate HS codes by product type
Plastic crates sit in Chapter 39 (Plastics and articles thereof) of Vietnam’s import-export tariff. Most belong to heading 3923, “Articles for the conveyance or packing of goods, of plastics.” The table below lists the detailed classification.
| Product type | HS code (8 digit) | Customs description |
|---|---|---|
| Solid-wall plastic crate, open mesh crate | 3923.10.90 | Boxes, cases, crates and similar articles of plastics |
| Plastic crate with lid (large capacity) | 3923.10.90 | As above |
| Component tray (stacking tray) | 3923.10.90 | As above |
| Plastic drum (120 L - 220 L) | 3923.90.99 | Other articles for packing of goods, of plastics |
| IBC tank (1000 L), plastic body | 3923.90.99 | As above |
| Plastic crate lid (sold separately) | 3923.50.90 | Stoppers, lids, caps and other closures of plastics |
| Plastic pallet (used with crates) | 3923.90.19 | Plastic pallets for the conveyance of goods |
The 8-digit codes above are Vietnam’s national codes (VNACCS), expanded from the international 6-digit code (HS 3923.10). When filing customs, you must declare the full 8-digit code. If you are unsure, consult a customs officer or a freight forwarder before declaring.
Plastic crate import tax
The import tax on plastic crates depends on the country of origin and the trade agreement between Vietnam and the exporting country.
| Tax type | HS 3923.10.90 | HS 3923.90.99 | Condition |
|---|---|---|---|
| MFN (most favoured nation) | 25% | 25% | Goods from WTO member countries |
| ATIGA (ASEAN) | 0-5% | 0-5% | ASEAN origin with C/O form D |
| ACFTA (China) | 0-5% | 0-5% | China origin with C/O form E |
| VKFTA (Korea) | 0% | 0% | Korea origin with C/O form VK |
| CPTPP (Japan, Australia, Canada) | 0-3% | 0-3% | CPTPP origin with matching C/O |
| VAT (value added tax) | 8% | 8% | Applies in all cases |
Plastic crates produced domestically pay no import tax, only 8% VAT on sale. This is a major competitive advantage over imports: with 25% MFN plus 8% VAT, an imported crate is at least 33% more expensive than a domestic crate of the same quality. Even ASEAN goods at 0-5% often cost more once international freight and customs fees are added.
How to look up the correct plastic crate HS code
There are three reliable ways to verify an HS code in Vietnam.
1. The VNACCS system (General Department of Customs)
Visit customs.gov.vn and open the “Tariff” or “HS code lookup” section. Search the keyword “plastic crate” or “plastic box,” or enter the code 3923 to find the exact subheading. This is the official and most reliable source.
2. The ICD reference article
ICD Viet Nam has compiled the HS codes for the full range of industrial plastic products (pallets, crates, PE film) in one detailed guide to HS codes, kept up to date with the latest tariff.
3. Ask a customs officer or forwarder
For complex products (a plastic crate combined with metal, or an IBC with a steel cage), the HS code may fall under a different heading (3923 or 7326). Consulting an expert is the safest way to avoid a wrong declaration.
Notes for importing and exporting plastic crates
| Item | What to know |
|---|---|
| Declare the right HS code | A wrong code means a wrong tax, whether under-paid (back-tax plus penalty) or over-paid (wasted money). Apply for an “advance ruling on classification” from the General Department of Customs for the first shipment; the result is valid for 3 years and prevents later disputes. |
| Documents to prepare | Customs declaration (VNACCS), commercial invoice, bill of lading (B/L or AWB), packing list, and a certificate of origin (C/O) if you want the preferential FTA rate. |
| Quality inspection | Crates for food use need a food-safety certificate; chemical containers need UN-standard certification. Ordinary crates for storage and logistics carry no mandatory inspection. |
| Consider buying domestically | With 25% MFN import tax plus international logistics, imported crates usually cost 30-50% more than a domestic crate of the same quality. Unless you need a special design unavailable locally, buying domestically is the optimal choice on price. |
Related articles
| Industrial plastic crates (category) | What is an HS code? | ICD Viet Nam packaging supplier |
Frequently asked questions about plastic crate HS codes
1. What is the English name for a plastic crate on a customs declaration?
Common English terms are “plastic crate,” “plastic container,” “plastic box” and “plastic bin.” On the declaration, give a detailed description such as “HDPE plastic industrial crate, size 610x420x310 mm, for storage and transportation” - the more detail, the less likely customs will ask for clarification.
2. Do solid-wall and open-mesh plastic crates share the same HS code?
Yes. Both fall under 3923.10.90 because both are “boxes, cases and crates of plastics for the conveyance or packing of goods.” The structural difference (closed or open) does not change the HS code.
3. Is there an export tax on plastic crates?
No. Plastic crates (HS heading 3923) are not on Vietnam’s list of goods subject to export tax. Exporters of plastic crates can claim a refund of input VAT under the regulations.
4. What is the import tax rate on plastic crates from ASEAN?
Under ATIGA, the rate is 0-5% provided you present a valid C/O form D. Without the certificate of origin, the standard 25% MFN rate applies instead.
5. Why is a domestic plastic crate cheaper than an imported one?
Domestic crates pay no import tax, only 8% VAT on sale. An imported crate carries up to 25% MFN tax plus 8% VAT plus international freight, making it typically 30-50% more expensive for the same quality.
Contact and plastic crate quote from ICD
ICD Viet Nam Industrial Production Company Limited
North: Floor 3, Thang Long A1 Building, Bau Hamlet, Thien Loc Commune, Hanoi - 0983 797 186 / 090 345 9186 / 090 5859 186
South: 551/212 Le Van Khuong, Tan Thoi Hiep, District 12, Ho Chi Minh City - 098 6784 186
Email: sales@icdvietnam.com.vn · Zalo: Chat on Zalo now
ICD produces and distributes more than 200 models of industrial plastic crate in Vietnam, matching the quality of imports at 30-50% better prices. Send your requirements for an immediate quote.
