Key facts
- HS subheading
- 4202.12
- National lines
- 7
- 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
- Chapter
- 42: Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)
Summary
The European Union tariff splits HS 4202.12 (trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels and similar containers: With outer surface of plastics or of textile materials) into 7 national lines: 4202 12 11 00 (executive-cases, br…), 4202 12 19 00 (other), 4202 12 50 00 (of moulded plastic material), 4202 12 91 10 (of other materials, including vulcanised fibr…) and 3 others. The general (MFN) duty differs by line: 9.7% on 4202 12 11 00, 9.7% on 4202 12 19 00, 5.2% on 4202 12 50 00, 3.7% on 4202 12 91 10, 3.7% on 4202 12 91 90, 3.7% on 4202 12 99 10 and 3.7% on 4202 12 99 90.
European Union lines under 4202.12
The European Union tariff splits HS 4202.12 (trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels and similar containers: With outer surface of plastics or of textile materials) into 7 national lines: 4202 12 11 00 (executive-cases, br…), 4202 12 19 00 (other), 4202 12 50 00 (of moulded plastic material), 4202 12 91 10 (of other materials, including vulcanised fibr…) and 3 others.
The general (MFN) duty differs by line: 9.7% on 4202 12 11 00, 9.7% on 4202 12 19 00, 5.2% on 4202 12 50 00, 3.7% on 4202 12 91 10, 3.7% on 4202 12 91 90, 3.7% on 4202 12 99 10 and 3.7% on 4202 12 99 90.
- 4202 12 11 00Executive-cases, briefcases, school satchels and similar containersDuty: 9.7%
- 4202 12 19 00OtherDuty: 9.7%
- 4202 12 50 00Of moulded plastic materialDuty: 5.2%
- 4202 12 91 10Hand-madeDuty: 3.7%
- 4202 12 91 90OtherDuty: 3.7%
- 4202 12 99 10Hand-madeDuty: 3.7%
- 4202 12 99 90OtherDuty: 3.7%
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 4202.12 are live on border.bot for the United States (16 lines, also used by 1 other country).
- United States16 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 4202.12?
The European Union tariff splits HS 4202.12 (trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels and similar containers: With outer surface of plastics or of textile materials) into 7 national lines: 4202 12 11 00 (executive-cases, br…), 4202 12 19 00 (other), 4202 12 50 00 (of moulded plastic material), 4202 12 91 10 (of other materials, including vulcanised fibr…) and 3 others.
What is the duty on HS 4202.12 in the European Union?
The general (MFN) duty differs by line: 9.7% on 4202 12 11 00, 9.7% on 4202 12 19 00, 5.2% on 4202 12 50 00, 3.7% on 4202 12 91 10, 3.7% on 4202 12 91 90, 3.7% on 4202 12 99 10 and 3.7% on 4202 12 99 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.