# European Union tariff lines under HS 3923.10 > The European Union tariff splits HS 3923.10 (boxes, cases, crates and similar articles) into 3 national lines: 3923 10 10 00 (boxes, cases, crates and similar articles, of plastic, specially shaped or fitted for the conveyance or packing of semiconductor wafers, masks, or reticles), 3923 10 90 10 (photomask or wafer compacts: - consisting of antistatic materials or blended thermoplastics proving special electrostatic discharge (ESD) and outgassing properties, - having non porous, abrasion resistant or impact resistant surface properties, - fitted with a specially designed retainer system that protects the photomask or wafers from surface or cosmetic damage and - with or without a gasket seal, of a kind used in the photolithography or other semiconductor production to house photomasks or wafers) and 3923 10 90 90 (other). The general (MFN) duty differs by line: 0% on 3923 10 10 00, 6.5% on 3923 10 90 10 and 6.5% on 3923 10 90 90. Source: https://border.bot/countries/european-union/hs-codes/392310 Last updated: 11 October 2026 [Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 39](https://border.bot/countries/european-union/hs-codes/39) / [3923.10](https://border.bot/countries/european-union/hs-codes/392310) ## Key facts - HS subheading: [3923.10](https://border.bot/hs-codes/392310) - National lines: 3 - Import VAT/GST in the European Union: VAT 21% - De minimis in the European Union: Flat €3 duty up to €150; tax always charged - Tariff: [European Union](https://border.bot/countries/european-union) - Chapter: 39: Plastics and articles thereof ## European Union lines under 3923.10 The European Union tariff splits HS 3923.10 (boxes, cases, crates and similar articles) into 3 national lines: 3923 10 10 00 (boxes, cases, crates and similar articles, of plastic, specially shaped or fitted for the conveyance or packing of semiconductor wafers, masks, or reticles), 3923 10 90 10 (photomask or wafer compacts: - consisting of antistatic materials or blended thermoplastics proving special electrostatic discharge (ESD) and outgassing properties, - having non porous, abrasion resistant or impact resistant surface properties, - fitted with a specially designed retainer system that protects the photomask or wafers from surface or cosmetic damage and - with or without a gasket seal, of a kind used in the photolithography or other semiconductor production to house photomasks or wafers) and 3923 10 90 90 (other). The general (MFN) duty differs by line: 0% on 3923 10 10 00, 6.5% on 3923 10 90 10 and 6.5% on 3923 10 90 90. - [3923 10 10 00](https://border.bot/countries/european-union/hs-codes/3923101000) Boxes, cases, crates and similar articles, Boxes, cases, crates and similar articles, of plastic, specially shaped or fitted for the conveyance or packing of semiconductor wafers, masks, or reticles. Duty (MFN): 0% - [3923 10 90 10](https://border.bot/countries/european-union/hs-codes/3923109010) Boxes, cases, crates and similar articles, Other, Photomask or wafer compacts: - consisting of antistatic materials or blended thermoplastics proving special electrostatic discharge (ESD) and outgassing properties, - having non porous, abrasion resistant or impact resistant surface properties, - fitted with a specially designed retainer system that protects the photomask or wafers from surface or cosmetic damage and - with or without a gasket seal, of a kind used in the photolithography or other semiconductor production to house photomasks or wafers. Duty (MFN): 6.5% - [3923 10 90 90](https://border.bot/countries/european-union/hs-codes/3923109090) Boxes, cases, crates and similar articles, Other. Duty (MFN): 6.5% ## Import VAT and de minimis in the European Union The European Union charges VAT on imports at a standard rate of 21%. From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value. ## In other countries National tariff lines under 3923.10 are live on border.bot for the United States (2 lines, also used by 1 other country). - [United States](https://border.bot/countries/united-states/hs-codes/392310): 2 lines, used by 1 other country - [The Harmonized System text for 3923.10](https://border.bot/hs-codes/392310) - Previous subheading: [3922.90](https://border.bot/countries/european-union/hs-codes/392290) Other - Next subheading: [3923.21](https://border.bot/countries/european-union/hs-codes/392321) Sacks and bags (including cones) ## Frequently asked questions ### How many national tariff lines does the European Union tariff have under HS 3923.10? The European Union tariff splits HS 3923.10 (boxes, cases, crates and similar articles) into 3 national lines: 3923 10 10 00 (boxes, cases, crates and similar articles, of plastic, specially shaped or fitted for the conveyance or packing of semiconductor wafers, masks, or reticles), 3923 10 90 10 (photomask or wafer compacts: - consisting of antistatic materials or blended thermoplastics proving special electrostatic discharge (ESD) and outgassing properties, - having non porous, abrasion resistant or impact resistant surface properties, - fitted with a specially designed retainer system that protects the photomask or wafers from surface or cosmetic damage and - with or without a gasket seal, of a kind used in the photolithography or other semiconductor production to house photomasks or wafers) and 3923 10 90 90 (other). ### What is the duty on HS 3923.10 in the European Union? The general (MFN) duty differs by line: 0% on 3923 10 10 00, 6.5% on 3923 10 90 10 and 6.5% on 3923 10 90 90. ## Sources and updates The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026. The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026. The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026. The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026. The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026. This page was last updated on 11 October 2026. Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling. Official source files: - https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx - https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx - https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx - https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx Machine-readable: https://border.bot/countries/european-union/hs-codes/392310.json