HS Code for Packaging Materials: Cyprus Tariff Classification Guide
Find the correct HS code for packaging materials imported into Cyprus. Cardboard boxes, plastic bags, glass bottles, metal cans & more. Duty rates and CN codes explained.
What is the HS Code for Packaging Materials?
Packaging materials are classified across several chapters of the Harmonized System depending on the material from which they are made. Plastic packaging (bags, boxes, containers) falls under Chapter 39, paper and cardboard packaging under Chapter 48, glass containers under Chapter 70, and metal containers under Chapter 73. The correct HS code for packaging depends on the material composition, the type of packaging (rigid or flexible), and the intended use. Import duty rates for packaging materials vary by material — plastic packaging typically attracts 6.5%, cardboard boxes 0%, glass bottles 5%, aluminium cans 6%, and metal drums 0–4.5%. Businesses importing packaging materials for use in manufacturing may be able to use inward processing relief to suspend customs duties.
Packaging is classified by material: plastic (Chapter 39, heading 3923), paper/cardboard (Chapter 48, heading 4819), glass (Chapter 70, heading 7010), and metal (Chapter 73, heading 7310). The specific HS code depends on the type of container (bags, boxes, bottles, cans, drums) and the material.
Duty Rate Overview
Plastic packaging: typically 6.5%. Paper/cardboard packaging: 0%. Glass bottles: 5%. Aluminium cans: 6%. Metal drums: 0–4.5%. Businesses may use inward processing relief to suspend duties on packaging used in manufacturing for re-export.
HS Code Examples for Packaging Materials
| Product | HS Code (CN) | Description | Duty Rate | VAT | Verify |
|---|---|---|---|---|---|
| Plastic carrier bags | 3923.21.00 | Sacks and bags of polymers of ethylene | 6.5% | 19% | |
| Corrugated cardboard boxes | 4819.10.00 | Cartons, boxes and cases of corrugated paper or paperboard | 0% | 19% | |
| Glass wine bottle (75cl) | 7010.90.21 | Glass containers for beverages, capacity ≤1L | 5% | 19% | |
| Aluminium beverage can | 7612.90.20 | Aluminium casks, drums, cans, boxes, capacity ≤300L | 6% | 19% | |
| Plastic food container (rigid) | 3923.10.00 | Boxes, cases, crates and similar articles of plastics | 6.5% | 19% |
* Duty rates are indicative. Actual rates depend on origin and trade agreements.
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Frequently Asked Questions
What is the HS code for cardboard boxes?
Corrugated cardboard boxes are classified under HS code 4819.10.00. The import duty rate is 0% and VAT at 19% applies.
What is the duty rate on plastic packaging imported to Cyprus?
Plastic packaging materials (bags, boxes, containers) classified under heading 3923 typically attract a 6.5% import duty rate. VAT at 19% also applies.
Can I import packaging materials duty-free for manufacturing?
Yes. Businesses that import packaging materials to use in manufacturing products for export can apply for Inward Processing Relief (IPR), which suspends customs duties during the processing period. The finished goods must be re-exported within a specified time limit.
What is the HS code for glass bottles?
Glass bottles and containers for beverages are classified under heading 7010. The specific 8-digit code depends on the capacity. For wine bottles (75cl), the code is 7010.90.21 with a 6.5% duty rate.
Are there environmental taxes on packaging imports in Cyprus?
Cyprus has implemented EU packaging regulations. Importers of packaged goods must comply with producer responsibility obligations for packaging waste. This is separate from customs duty but is an important compliance requirement for businesses importing packaged products.
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Important Disclaimer
The duty rates, HS codes, and tariff information on this page are provided for general guidance only and are based on the EU Common Customs Tariff (TARIC) as at the date of publication. Actual rates applicable to your shipment may differ depending on the country of origin, applicable EU trade agreements (preferential rates), anti-dumping or countervailing measures, tariff suspensions, tariff-rate quotas, and any subsequent amendments to EU legislation. Rates are subject to change without notice. This information does not constitute professional customs or legal advice. P. Panagi & Sons Ltd accepts no liability for errors, omissions, or reliance on this information. Always verify current rates using the official Cyprus Customs Tariff Browser or contact a licensed customs broker before making commercial decisions.
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