What Is an HS Code? HS Codes for Wooden & Plastic Pallets

Reviewed and updated by ICD - Week 30/2026

What Is an HS Code? The HS Code for the Wooden Pallet & Plastic Pallet Industry

1. The Concept of an HS Code

The HS code (Harmonized System Code) is an international coding system used to classify goods in global trade. The system was developed by the World Customs Organization (WCO) to standardize and simplify the identification of import-export goods.

An HS code consists of 6 basic digits, divided into sections and chapters, to classify each group of goods in detail. An HS code can be extended to 8 or 10 digits within each country to meet more detailed customs-management requirements.

2. The Structure of an HS Code

An HS code is organized in the following structure:

• Chapter (first 2 digits): Classifies goods into large groups, such as agricultural products, minerals, chemicals, wood products, etc.
• Heading (first 4 digits): Divides goods into more detailed groups within each chapter.
• Subheading (first 6 digits): Details the items within a heading.

Countries can add 2 to 4 digits to form an extended HS code for each country’s own management purposes.

3. Why Is the HS Code Important?

The HS code plays an important role in international trade for the following reasons:

• Determining tax rates: Based on the HS code, customs can accurately determine the import-export tax rate for each type of goods.
• Trade statistics: Import-export figures are compiled by HS code, helping countries analyze trade data.
• Compliance with international regulations: Correctly classifying goods by HS code helps avoid legal risks and ensures goods are cleared smoothly.

4. HS Codes for the Export Wooden Pallet and Plastic Pallet Industry

HS Code for Wooden Pallets

The export wooden pallet industry uses HS codes in chapter 44, relating to wood and wood products. The common code for wooden pallets is:

• 4415.20.00: This code is used for “Pallets, box pallets, and other load boards, of wood.” It applies to ordinary wooden pallets, including EPAL and Loscam pallets fumigated to the ISPM-15 standard.

HS Code for Plastic Pallets

Plastic pallets, an alternative to wooden pallets, are classified in chapter 39, relating to plastic products. The common HS code for plastic pallets is:

• 3923.10.90: This code is used for “Pallets and similar platforms, of plastics.” It applies to plastic pallets used in goods transport, common in industries requiring high durability and reusability.

5. Applying HS Codes in Exporting Wooden and Plastic Pallets

For Wooden Pallets

• Determine the correct HS code: To ensure goods are correctly classified, businesses need to study HS code 4415.20.00 and carry out heat or chemical fumigation to meet the ISPM-15 standard.
• ISPM-15 certification: For wooden pallets, proper treatment and the ISPM-15 stamp are mandatory for customs clearance.

For Plastic Pallets

• Determine the correct HS code: HS code 3923.10.90 applies to plastic pallets, a material that does not need fumigation like wooden pallets.
• Limited phytosanitary inspection: Plastic pallets do not need ISPM-15 certification, reducing the complex procedures in export.

6. Where and How to Look Up an HS Code?

HS Code Lookup Sources

• Vietnam Customs Authority Website: The official website of the General Department of Vietnam Customs has an HS code lookup tool.
• International Trade Websites: International trade organizations such as the WTO and WCO also provide HS code databases.
• Customs Consulting Services: Many import-export consultancies offer HS code lookup and advisory services.

See also: How Circular 24/2017/TT-BNNPTNT Affects the Export of EPAL and Loscam Wooden Pallets

Reference: plastic pallet classification to understand each type before looking up the HS code.

See also: what is “plastic pallet” in English | plastic vs wooden pallet comparison

Pallet HS Codes by Material: Reference Table

The correct HS code depends on the pallet material. Customs authorities in most countries follow the Harmonized System (HS) classification maintained by the World Customs Organization, but national tariff schedules sometimes add a 4th or 5th digit for sub-headings. Always verify the active heading with your local customs broker before shipment. The table below covers the five material categories that buyers and logistics teams ask about most.

Import duty rates into Vietnam vary by material and country of origin. Plastic pallets (3923.10.00) attract 0-5% import duty; wooden pallets (4415.20.00) attract 5-10% under the standard MFN rate, falling to 0% for goods originating in ASEAN member states under ATIGA. For plastic pallets manufactured in Vietnam, exporters can apply for a C/O Form D (ASEAN preferential) or Form B (non-preferential) certificate of origin, which reduces or eliminates import duties for buyers in ASEAN markets.

Frequently Asked Questions

What is the HS code for plastic pallets?

Plastic pallets are classified under HS code 3923.10.00, which covers boxes, cases, crates, and similar articles for conveying or packing of goods made of plastics. This heading applies to HDPE and PP pallets - the two most common materials for industrial plastic pallets. Some national tariff schedules break this heading into sub-headings such as 3923.10.10 or 3923.10.90 depending on the specific country. Check with your customs broker for the exact 8 or 10-digit code applicable in the destination country, as the core 6-digit HS heading (3923.10) is recognized internationally under the Harmonized System.

Do plastic pallets require phytosanitary certification for export?

No. Plastic pallets do not require ISPM-15 phytosanitary certificates because they carry no risk of transmitting wood-boring pests or plant diseases. ISPM-15 (International Standards for Phytosanitary Measures No. 15) is a mandatory phytosanitary standard that applies only to wooden packaging material - including wooden pallets, crates, and dunnage - used in international trade. Exporters using plastic pallets under HS code 3923.10.00 therefore avoid the cost of heat treatment or methyl bromide fumigation, the inspection fees, and the risk of shipment delays at the port of entry. This is one practical reason why many exporters shipping to markets with strict biosecurity requirements - such as the EU, the United States, and Australia - switch from wooden to plastic pallets.

What HS code is used for wooden pallets?

Wooden pallets fall under HS code 4415.20.00, which covers pallets, box pallets, and other load boards of wood. This heading applies to flat wooden pallets, block pallets, stringer pallets, and pallet boxes regardless of the species of timber used. Importers and exporters of wooden pallets must ensure the pallets carry a valid IPPC (International Plant Protection Convention) mark confirming ISPM-15 compliance - either heat treatment (HT) or dielectric heating (DH). Shipments using wooden pallets without the IPPC mark risk quarantine, fumigation at the importer’s cost, or destruction of the entire consignment upon arrival in destination countries that enforce ISPM-15 requirements.