Quick answer: CN code and import rules
Conditional conclusion: ethylene polymers in primary forms fall in CN heading 3901; formed boxes, bags, bottles, closures and similar articles for conveying or packing goods fall in 3923. A single code and rate cannot cover both. Composition, density and physical form decide resin classification; design, material and objective packing use decide the article. Normal virgin PE and empty packaging have no general EU import licence, but TARIC, REACH/CLP, food-contact rules, Regulation (EU) 2025/40 on packaging and packaging waste (PPWR), waste status, EPR and trade defence are separate legal gates.
Boundary between CN 3901, 3923 and 3915
Apply GIR 1, Chapter 39 Note 6 and GIR 6. Review 3901.10 for polyethylene below specific gravity 0.94, 3901.20 for polyethylene at or above 0.94, 3901.30 for EVA and 3901.40 for qualifying ethylene-alpha-olefin copolymers. Film rolls, tubes and moulded packs are not primary forms. Heading 3923 separates crates, sacks/bags of ethylene polymers, other bags, bottles, spools, closures and other packing articles. Contaminated, heterogeneous material traded as waste may belong in 3915 and the waste-shipment regime. Uniform recycled pellets can be a product only where processing, specification and non-waste status are demonstrable.
Evidence for CN and TARIC classification
For resin collect polymer and additive identity, CAS data, ethylene/comonomer percentages, density test, melt flow, pellet/powder form, virgin or recycled process and intended use. For packaging collect drawings, dimensions, thickness, capacity, closure, layers, resin by layer, packed goods and food-contact time/temperature. Distinguish formed sacks from film, retail carriers from industrial liners and single-material containers from composite IBCs. The invoice, sample, SDS, certificate of analysis, technical file and origin records must identify the same SKU. Binding Tariff Information should be considered for recurring or contested imports.
Customs duty, preference and import VAT
Third-country duty and measures are taken from current TARIC using the full CN/TARIC code, origin, customs value and declaration date. Preference requires the relevant product-specific origin rule and valid proof; country of dispatch is not origin. Import VAT is charged at the rate and taxable base of the Member State of release, so an EU-wide VAT percentage cannot be stated. Add anti-dumping, countervailing duties, sanctions and quotas separately. A zero customs duty does not remove import VAT, REACH, PPWR, testing, EPR or customs valuation obligations.
REACH, CLP and chemical identity
Under REACH Article 6(3), polymers are generally exempt from registration as polymers, but an EU manufacturer or importer may have to register monomer substances or other chemically bound substances when the statutory two-percent and one-tonne conditions are met and no upstream registration covers the use. Confirm the Only Representative chain, tonnage and substance identity; additives imported in resin may have separate duties. CLP classification, label and SDS apply where the material or mixture is hazardous. Restrictions, POPs and SVHC communication must be screened. A confidential formula does not excuse the EU importer from obtaining enough controlled information to demonstrate compliance.
Food-contact plastic materials
Food-contact PE and finished packaging must satisfy Regulation (EC) 1935/2004, GMP Regulation 2023/2006 and Plastics Regulation (EU) 10/2011 as amended, including Regulation (EU) 2025/351. Verify Union-list authorization, restrictions, overall and specific migration, declaration of compliance and supporting documents for the actual food type, temperature, duration and repeated use. A resin certificate alone does not cover colours, inks, adhesives, multilayers or recycled plastic. Recycled food-contact plastic additionally requires Regulation (EU) 2022/1616 where applicable. Trace batch, supplier and migration modelling or tests to the marketed article.
PPWR obligations from 12 August 2026
The PPWR, Regulation (EU) 2025/40, applies generally from 12 August 2026. Importers placing empty or filled packaging on the Union market must verify the applicable Articles 5-12 requirements, manufacturer conformity assessment, technical documentation, EU declaration of conformity, labeling and economic-operator identification. Packaging must meet substance limits; food-contact packaging is subject to PFAS limits from that date. Design-for-recycling, recycled-content and reuse duties have their own staged dates, so they must not be described as all immediately mandatory. Producer registration, authorised representatives and EPR financing remain Member-State specific and must be completed before first placement where required.
Waste, single-use plastics and trade defence
Plastic waste is governed by waste-shipment law and cannot be disguised as commercial pellets. Establish product specification, contamination limits, recycling process and end-of-waste status. Directive 2019/904 and national rules restrict specified single-use plastic products and impose marking/EPR duties; a 3923 code alone does not decide whether an item is in scope. Search TARIC and Commission trade-defence databases by written scope, origin and producer because measures are not determined by code alone. Green claims such as recyclable, compostable or recycled content need substantiation and must not conflict with the PPWR or consumer law.
Customs and compliance dossier
Keep contract, invoice, packing list, transport, customs value and origin proof, SDS/TDS, CAS and formulation statement, density/MFI, COA, virgin/recycled process, drawings, layer composition, REACH registration/OR evidence, CLP file, food-contact declaration and migration support, PPWR technical documentation and national EPR registration. Description example: ‘Virgin high-density polyethylene pellets, specific gravity 0.952, unfilled, blow-moulding grade ..., origin ...’ or ‘Formed polyethylene packing sacks, dimensions ..., thickness ..., for ..., not rolls, new’. Generic ‘PE plastic’ is not auditable.
Official EU sources
Official sources checked 12 September 2026: Access2Markets and TARIC, REACH Regulation 1907/2006, PPWR Regulation 2025/40, Plastics food-contact Regulation 10/2011 and EU trade-defence measures. Check TARIC, VAT and national EPR again on entry and placement dates.
Limits and pre-import actions
This is not BTI or a conformity decision for an unidentified product. Final advice requires composition, density, additives, physical form, waste status, package construction, dimensions, contents, food contact, producer, origin route, Member State, value and date. Use BTI for a material classification risk and allocate contract responsibility for REACH, food contact, PPWR documents, EPR, trade remedies, withdrawal and re-export.