Sourcing plastic carboys from China

UK duty on empty plastic carboys

Heading 3923 covers plastic articles for conveying or packing goods and plastic closures. This guide covers empty plastic carboys. The container lines distinguish capacities not exceeding two litres from those exceeding two litres. The table also covers separately supplied plastic caps and other closures.

Read from the UK Trade Tariff on 29 September 2026, the selected carboy and closure lines carry 6% duty for goods from China. These lines show no anti-dumping or countervailing duty, tariff suspension or attached import control. Import VAT is normally 20%. Suspensions elsewhere in the heading do not extend to these carboy lines.

Confirm your commodity code using capacity, construction and intended packing use, and check separately supplied closures. For the wider container family, see plastic jerrycans. Check Plastic Packaging Tax for each imported packaging component separately from customs duty. Assess whether packaging producer responsibility obligations apply to your business.

Specify the liquid, neck and dispensing assembly

State the intended liquid, filling temperature, storage conditions and whether the carboy will be reused. Agree resin grade, additives, permitted recycled content, nominal and brimful capacity, empty weight and wall distribution. Supply drawings for the neck, cap thread, sealing liner, handles and base. If a tap is fitted, specify its attachment, gasket and outlet position.

Approve the complete carboy, cap and any tap together. Trial filling, lifting, pouring, draining and cleaning under the intended conditions. Agree whether the closure is vented or sealed, and check compatibility with the contents. Record the agreed leak-test method and acceptance criteria in the purchase specification.

For food-contact use, obtain a declaration of compliance and migration evidence covering the intended contents and conditions, including the closure. Dangerous-goods transport requires the correct packaging: confirm the applicable rules and any required certification before ordering. Ask for approval evidence matching the supplied assembly. Obtain component weights and material records for your packaging-tax assessment.

Worked duty example

Illustrative example, not a quote: Illustrative order of 1,000 empty plastic carboys under 3923 30 90 00, invoiced at £4,000 free on board, with £1,200 of freight and insurance to the UK. The customs value is £5,200. Duty at 6% is £312. Import VAT at 20% is charged on the customs value plus duty, £5,512, so it is £1,102.40. Import taxes total £1,414.40; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £312 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Body: check capacity, empty weight, neck dimensions and wall distribution against the approved specification; inspect the shoulder, base and handle attachments for thin areas or cracks.

Closure: check thread engagement, cap and liner identity, sealing surfaces and any tap gasket; test the complete assembly for leakage using the agreed safe method.

Handling: check filled lifting, base stability, pouring and drainage; trial any tap for drips after closing and inspect the handle after loaded handling.

Arrival: check crushed necks, distortion, internal contamination and packing damage; match batch identification and compliance documents to the delivered resin, carboy and closure.

What goes wrong

A cap can screw onto the neck without compressing its liner properly. A tap may seal at its outlet yet leak around its mounting gasket. Thin shoulders or handle attachments can crack during filled lifting, while an unsuitable base makes the carboy unstable. Inspect the complete filled assembly rather than approving the empty body alone.

Production resin, liners or tap components may differ from the approved sample, changing odour, compatibility or leakage performance. Keep an approved assembly and require approval before material changes. A generic food-grade statement leaves the intended use unresolved. Agree the inspection scope and resolve failed tests or document mismatches before shipment.

Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For repeat volumes, see container programmes.