The rates (from official sources)
| Item | Value | Source |
|---|---|---|
| TARIC code | 3923 30 10 00, carboys, bottles, flasks of plastics, capacity not exceeding two litres | EU TARIC |
| Third-country duty (China) | 6.5% | EU TARIC |
| Import VAT (example: Germany) | 19% of (customs value + duty); rate depends on the member state | European Commission VAT rates |
| Exchange rate used | €1 = US$1.1133 (ECB reference rate, 28 Oct 2026) | ECB |
Worked example
Inputs (example order): 5,000 PET cosmetic bottles at US$0.12 each (US$600), plus US$250 freight and insurance to the EU border, imported into Germany. The EU charges duty on the value delivered to the EU border, so freight is included.
| Goods, US$600 ÷ 1.1133 | €538.94 |
| Freight and insurance, US$250 ÷ 1.1133 | €224.56 |
| Customs value | €763.50 |
| Customs duty 6.5% | €49.63 |
| Import VAT 19% of (customs value + duty) | €154.49 |
| Total landed cost | €967.62 |
| Per bottle including VAT | €0.19 |
| Per bottle before VAT (if VAT-registered) | €0.16 |
The order figures are an example, not a quote. Not included: broker or courier clearance fees, local delivery and any sourcing-agent fee. Add them in the calculator for your real number.
Caps, pumps and jars
Caps and closures are usually a different heading (3923 50), and glass jars are in Chapter 70, so a full packaging order can mix several codes. Bottles over two litres are 3923 30 90. Check each line in TARIC with origin China before you ship.
FAQ
What is the EU import duty on plastic cosmetic bottles from China?
Plastic bottles of a capacity not exceeding two litres are TARIC code 3923 30 10 00, with a 6.5% third-country duty for goods from China. Import VAT is added at the rate of the member state of import. Checked on EU TARIC on 28 Oct 2026.
Is import VAT the same across the EU?
No. Each member state sets its own standard rate. Germany is 19%; other countries are higher or lower, so use the rate where the goods are released.
What does a cosmetic bottle from China cost landed in the EU?
In our worked example, 5,000 bottles at US$0.12 each with US$250 freight and insurance land at about €0.19 each including German import VAT, at the ECB rate of 1.1133 on 28 October 2026.
Run your own order. Put in your supplier price, quantity and freight, and see the landed cost.
Open the landed cost calculator