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Eight EAC partner states

Chapter 39 · Plastics

Articles for the conveyance or packing of goods, of plastics stoppers, lids, caps and other closures, of plastics — Stoppers, lids, caps and other closures — Inserts

3923.50.10

Simulate duties and taxes for this line Follow chapter 39
Line status
Official
Reference
EAC CET 2022, Schedule 1
Customs duty
10%
Category 10 · intermediate goods
VAT
Customs value and duties collected, excluding VAT
Excise duty
0
Does not apply to this line
Statistical unit
kg
In force since 1 July 2022

Import duties and taxes

All duties and taxes collected when importing these goods, for an origin outside the EAC. Flat amounts depend on the weight or the number of containers.

Simulate duties and taxes
Import duties and taxes
Duty or tax Rate Base Status
DD Import duty (EAC CET) Indicative Exempt for EAC origin
Details

The applicable rate depends on which EAC CET band the tariff line falls into (0%, 10%, 25% or 35%). There is no single rate: see the simulator and the detailed tariff by HS code.

 10% Customs value Indicative
VAT Value added tax (national) Indicative
Details

VAT is a national tax, not an EAC-wide levy: its rate varies by the member state where the import is cleared (for example 16% in Kenya, 18% in Tanzania, Uganda and Rwanda, as of publication). No single rate is applied here: verify the current rate with the relevant national revenue authority before relying on any estimate.

 not quantified Customs value and duties collected, excluding VAT Indicative

Other lines of heading 3923

  • 3923.10.00 Articles for the conveyance or packing of goods, of plastics stoppers, lids, caps and other closures, of plastics — Boxes, cases, crates and similar articles 25%
  • 3923.21.00 Articles for the conveyance or packing of goods, of plastics stoppers, lids, caps and other closures, of plastics — Sacks and bags (including cones) — Of polymers of ethylene 25%
  • 3923.29.00 Articles for the conveyance or packing of goods, of plastics stoppers, lids, caps and other closures, of plastics — Sacks and bags (including cones) — Of other plastics 25%
  • 3923.30.00 Articles for the conveyance or packing of goods, of plastics stoppers, lids, caps and other closures, of plastics — Carboys, bottles, flasks and similar articles 25%
  • 3923.40.00 Articles for the conveyance or packing of goods, of plastics stoppers, lids, caps and other closures, of plastics — Spools, cops, bobbins and similar supports 10%
  • 3923.50.90 Articles for the conveyance or packing of goods, of plastics stoppers, lids, caps and other closures, of plastics — Stoppers, lids, caps and other closures — Other 25%
  • 3923.90.10 Articles for the conveyance or packing of goods, of plastics stoppers, lids, caps and other closures, of plastics — Other — Empty gelatine capsules for pharmaceutical use 0%
  • 3923.90.20 Articles for the conveyance or packing of goods, of plastics stoppers, lids, caps and other closures, of plastics — Other — Plastic tubes for packing of toothpaste, cosmetics and similar products 25%
  • 3923.90.90 Articles for the conveyance or packing of goods, of plastics stoppers, lids, caps and other closures, of plastics — Other — Other 39. 24 Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics 25%
Sources 2
  1. 01

    EAC Common External Tariff, 2022 version (Schedules 1 and 2) (new tab), EAC Secretariat, institutional repository

    Accessed on

  2. 02

    East African Community, Customs Union (new tab), East African Community (eac.int)

    Accessed on