Sourcing plastic logistics crates from China
Ordinary plastic logistics crates from China carry 6% UK duty; the wider heading ranges from 0% to 6%. Empty imported crates do not qualify for the transport-packaging exemption from Plastic Packaging Tax. Specify stacking loads and check food-contact documentation where relevant. Cambridge China Bridge sources plastic logistics crates.
Crate classification and UK duty
Heading 3923 covers plastic articles for conveying or packing goods, including boxes, cases and crates. Ordinary logistics crates fall within 3923 10 90 90. The table shows different crate designs sharing that line, rather than separate tariff classifications. See the wider plastic packaging guide for other products within the heading.
Read from the UK Trade Tariff on 3 October 2026, ordinary crates carried 6% duty for goods from China, with no anti-dumping or countervailing duty, suspension or attached import control on this line. The heading's specialist semiconductor containers and film supports have different treatment; the waste control attached to film supports is not attached to the ordinary crate line.
Confirm the commodity code against the actual design and purpose before ordering. Import VAT is normally 20%; see UK import duty and VAT. Check Plastic Packaging Tax separately: the exemption for packaging carrying imported goods does not extend to unfilled crates imported as products.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Rigid plastic logistics crates | 3923 10 90 90 | 6% | None |
Specify the crate and its return journey
Agree the resin, recycled content, unit weight, external footprint, usable internal space and base design. Describe the contents, working temperatures, washing method and handling equipment. Specify loaded stacking performance separately from carrying capacity. Test compatibility with your existing crates, pallets and conveyors using samples from the proposed mould.
For folding crates, agree hinge construction, locking action and folded stack stability. For nestable crates, check how users switch between nesting and stacking. Specify ventilation, drainage, handholds, lid fit and label recesses. Retain an approved sample and ask the factory to identify material or mould changes before production.
For crates that directly contact food, obtain a supplier declaration of compliance and ask for supporting test reports matched to the intended food, temperature and contact duration. Businesses packaging food in plastic must hold written compliance evidence. Assess packaging producer responsibility against your business's applicable thresholds; see packaging obligations.
Worked duty example
Illustrative example, not a quote: An illustrative batch of folding plastic logistics crates under 3923 10 90 90, 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
Dimensions: check the footprint, usable space and base flatness against the approved drawing; trial the crates on your actual pallet and conveyor.
Load and stacking: test with representative contents and the agreed stack arrangement; look for bowed bases, slipping rims and cracked corners.
Moving parts: fold and unfold the crates, check every locking point and hinge, and confirm nested crates separate without jamming.
Material and finish: compare unit weight, colour and surface finish with the approved sample; check sharp moulding flash, drainage openings, identification and food-contact documents where applicable.
What goes wrong
Crates can match the drawing yet fail in your handling system: bases catch on conveyor transfers, stacking rims do not engage with existing stock, or loaded crates deform during storage. Folding walls may unlock when lifted by the handholds. Trial samples through the complete loading, washing and return cycle before approving production.
A reusable crate is not automatically exempt from Plastic Packaging Tax. Transport packaging used to deliver imports can be exempt, but the exemption excludes unfilled packaging. Check the tax treatment before buying empty crates and retain evidence for recycled-content claims. A generic food-grade statement also leaves the buyer without the written compliance evidence needed for plastic food packaging.
Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification.
Frequently asked questions
What is the UK import duty on plastic logistics crates from China?
Ordinary plastic logistics crates under 3923 10 90 90 carry 6% duty in the supplied tariff reading, with no anti-dumping or countervailing duty, suspension or attached import control.
Are reusable plastic crates exempt from Plastic Packaging Tax?
Reuse alone does not establish an exemption. Transport packaging used to deliver imported goods can be exempt, but that exemption does not cover empty crates imported as products.
What documents should I request for food-contact crates?
Obtain the supplier's declaration of compliance. Ask for supporting test reports covering the exact material and intended food-contact conditions, rather than relying on a generic food-grade statement.
How do I check whether crates stack with my existing stock?
Trial production-representative samples with your existing crates, pallets and contents. Check rim engagement, loaded deformation, base clearance and stability, including folded or nested return stacks.