Sourcing plastic packaging drums from China
Plastic packaging drums and their plastic closures carry 6% UK duty from China on the relevant lines, so the selected duty range is uniformly 6%. Specify the contents before choosing the drum: food use needs compliance evidence, while dangerous-goods packaging must suit the substance. Cambridge China Bridge sources plastic packaging drums.
Drum and closure duty
Heading 3923 covers plastic articles for conveying or packing goods and plastic closures. This guide covers empty packaging drums, including removable-lid and closed-head designs. Bottle-like drums may fall under 3923 30 90 00; other packing drums may fall under 3923 90 00 00. These are candidate classifications, not a ruling for every drum design.
Read from the UK Trade Tariff on 29 September 2026, the selected drum and closure lines carried 6% duty for goods from China. The supplied tariff data records no anti-dumping or countervailing duty, suspension or attached import control on these lines. Import VAT is 20%. Separately supplied plastic lids and plugs share the closure code shown in the table.
Send your broker drawings, photographs, capacity, opening design and details of separately supplied closures to confirm the commodity code. The table separates lids and plugs for purchasing purposes, although they share a code. For other products within this heading, see plastic logistics crates.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Bottle-like plastic packing drums exceeding two litres, subject to classification | 3923 30 90 00 | 6% | None |
| Other plastic packaging drums, subject to classification | 3923 90 00 00 | 6% | None |
| Separately supplied plastic drum lids | 3923 50 90 00 | 6% | None |
Specify the contents, drum body and closure
Tell the factory what the drum will contain, the filling temperature, storage conditions and handling method. Specify resin, permitted recycled content, usable capacity, empty weight, dimensions and wall distribution. Choose a removable lid or closed head, then agree the gasket material, bung thread, closing instructions and tamper seal. Check compatibility with your filling equipment, drum pumps and pallets using production samples.
For food use, plastic packaging needs written compliance evidence. Ask for a declaration of compliance and migration tests covering the intended contact conditions, including the lid and gasket. For dangerous-goods use, packaging must suit the substance and be certified by a national competent authority. Ask your transport adviser to check the proposed drum, closure and certification against the intended contents.
Check whether each imported plastic packaging component is subject to Plastic Packaging Tax. Ask for component weights and evidence supporting recycled-content claims. Confirm with the relevant authority whether packaging reporting obligations apply to your business and which producer-responsibility thresholds are relevant. Keep the purchasing specification separate from unsupported supplier claims such as “food grade” or “chemical resistant”.
Worked duty example
Illustrative example, not a quote: 50 empty plastic packaging drums; illustrative order, FOB value and freight under 3923 90 00 00, invoiced at £1,000 free on board, with £1,200 of freight and insurance to the UK. The customs value is £2,200. Duty at 6% is £132. Import VAT at 20% is charged on the customs value plus duty, £2,332, so it is £466.40. Import taxes total £598.40; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £132 of duty. The import duty and VAT guide explains each step.
Inspection checklist
Body: compare dimensions, empty weight and wall distribution with the approved sample; inspect seams, bases and handles for cracks or distortion.
Closure: check lid seating, gasket continuity, bung threads and sealing with the agreed closing method; carry out the agreed leak test.
Handling: check filled-drum stability and the agreed stacking performance; confirm the drum fits your pallet layout and handling equipment.
Cleanliness and records: inspect interiors for debris, odour and moisture; match batch identification, resin records and use-specific documents to the delivered drums.
What goes wrong
A matching capacity does not guarantee a matching drum. Thin areas around the base deform under a filled load, lids distort during shipment, and substituted gaskets leak or react with the contents. Bung threads can look correct but fail to seal with your pump fitting. Approve the complete drum and closure assembly, then retain a sample for comparison on arrival.
A test report for another resin, closure or drum design leaves the delivered product unassessed. Ask the factory to identify the exact assembly covered by its documents and record any material changes before production. For bulky empty drums, agree loading protection so straps and neighbouring drums do not deform the rims.
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.
Frequently asked questions
What is the UK import duty on plastic drums from China?
The selected plastic drum and closure lines carry 6% duty. The supplied tariff data records no anti-dumping or countervailing duty or suspension on those lines. Import VAT is 20%.
Which commodity code applies to a plastic packaging drum?
Bottle-like drums may fall under 3923 30 90 00 and other packing drums under 3923 90 00 00. Ask your broker to confirm using the actual design, capacity and opening.
Can I use imported plastic drums for food?
Check suitability for the intended food and contact conditions. Obtain a declaration of compliance and migration tests for the drum and its food-contact closure components.
How do I check a drum for dangerous-goods use?
Have your transport adviser check suitability for the substance and the packaging certification. Match the documents to the exact drum and closure assembly before ordering.