EXPORT REFERENCE
Packaging HS codes and international delivery terms
Use product form, primary material and purpose to identify a possible heading, then confirm the named place, transport mode, customs responsibilities and risk transfer.
HARMONIZED SYSTEM
HS codes and PET or PAP material codes serve different purposes
An HS code belongs to the World Customs Organization's Harmonized System for classifying traded goods. The internationally harmonized structure normally extends to six digits; individual countries may add national tariff digits. Codes such as 1 PET, 4 LDPE and PAP 20 identify packaging materials and cannot replace a customs classification.
The table below lists possible directions for empty packaging products, not binding classifications. The final code depends on the complete material structure, construction, purpose, composite components, sets and the importing country's tariff schedule.
Possible six-digit HS headings for Lung-Lin products
| 3923.10 | Plastic boxes, cases, crates and similar articles A possible direction for clear PET, PP or PVC folding boxes and box-like plastic packaging containers. |
|---|---|
| 3923.21 | Sacks and bags of polymers of ethylene A possible direction when PE or LDPE gives a bag its relevant classification character. Verify every layer and the finished use. |
| 3923.29 | Sacks and bags of other plastics A possible direction for PP or other plastic bags and some multilayer plastic pouches. Foil laminates and mixed materials require closer review. |
| 3923.50 | Plastic stoppers, lids, caps and other closures Separate top or bottom caps for clear cylinders may require this heading. A cylinder and its caps sold together must be assessed as the complete article. |
| 3923.90 | Other plastic articles for conveyance or packing WCO classification opinions place certain lidless thermoformed trays and compartment inserts here. Non-standard plastic packaging and cylinders may require comparison with 3923.10. |
| 3926.10 | Plastic office or school supplies A possible direction for PP L-folders and document folders. Heat-bent parts must be classified according to their final use. |
| 4819.10 | Cartons, boxes and cases of corrugated paper or paperboard A possible direction for E-flute and F-flute micro-corrugated folding cartons. |
| 4819.20 | Folding cartons, boxes and cases of non-corrugated paper or paperboard A common direction for folding paper cartons, printed cartons, window cartons and die-cut glued cartons. |
| 4819.50 | Other paper or paperboard packing containers May need review for paper sleeves or containers that do not match an ordinary folding-carton description. |
Taiwan declarations use longer CCC codes. A shared six-digit heading does not guarantee identical national suffixes, duty rates or import requirements. Confirm the final classification with a customs broker or the destination customs authority.
Why does a composite pouch not have one automatic code?
Structures such as PET/VMPET/CPP and PET/AL/PA/PE may combine several plastics, a metallized layer or true aluminium foil. Classification can depend on the finished form, the material that gives the article its essential character and the General Rules for Interpretation. EU material identification codes such as 7 or 90 are not HS codes. Provide the full laminate, layer thickness or weight, intended contents and destination country.
INCOTERMS 2020
Compare delivery responsibilities: EXW, FCA, FOB and CIF
Incoterms® rules allocate delivery, risk, carriage, insurance and customs responsibilities between seller and buyer. A quotation should state the rule, exact named place or port and version, for example FCA [named delivery point], Incoterms® 2020.
Lung-Lin's currently confirmed overseas arrangement
Current public terms
Overseas orders are accepted. The buyer arranges the carrier and transport, and completed goods are collected from Lung-Lin. This statement alone does not automatically establish EXW or FCA.
Confirm before contracting
Agree who loads the vehicle, who clears the goods for export, the exact carrier handover point, where risk transfers and which export documents are required.
If Lung-Lin only makes the goods available and does not load or clear them for export, the arrangement is closer to EXW. If Lung-Lin loads the buyer's collecting vehicle at its premises and completes export clearance, FCA is usually closer. The final rule must be agreed for each quotation and order.
Start by comparing these four delivery terms
For factory collection, compare EXW and FCA. FOB and CIF apply only to sea or inland waterway transport, with delivery and risk transfer onboard at the shipment port. Alongside-ship delivery is FAS. For containers handed to a carrier before loading onboard, consider FCA, CPT or CIP according to carriage and insurance responsibilities.
| EXW | Ex Works | Any mode Goods are made available at the named place. The seller normally has no obligation to load the collecting vehicle or clear the goods for export. ICC notes that EXW is primarily suitable for domestic trade. |
|---|---|
| FCA | Free Carrier | Any mode The seller clears goods for export and delivers them to the buyer's nominated carrier at the named place. At the seller's premises, the seller loads the collecting vehicle. FCA is commonly considered for containers and multimodal transport. |
| FOB | Free On Board | Sea or inland waterway only The seller clears the goods for export and delivers them onboard the nominated vessel. It is not a synonym for factory pickup; compare FCA for container handover. |
| CIF | Cost, Insurance and Freight | Sea or inland waterway only The seller clears goods for export, pays sea freight to the named destination port and obtains the required insurance. Risk passes onboard at the shipment port. The buyer handles import clearance and import duties; the basic CIF insurance does not cover every risk. |
View the other seven Incoterms® 2020 rules
| CPT | Carriage Paid To | Any mode The seller pays carriage to the named destination, but risk passes earlier when the goods are handed to the carrier. Seller insurance is not mandatory. |
|---|---|
| CIP | Carriage and Insurance Paid To | Any mode Similar to CPT, with an additional seller obligation to obtain cargo insurance under the rule. |
| DAP | Delivered at Place | Any mode The seller brings the goods to the named destination ready for unloading. The buyer unloads and handles import clearance. |
| DPU | Delivered at Place Unloaded | Any mode The seller brings and unloads the goods at the named destination. The buyer handles import clearance. |
| DDP | Delivered Duty Paid | Any mode The seller takes extensive destination and import-clearance obligations, including duties. Confirm that the seller can legally act as importer in the destination country. |
| FAS | Free Alongside Ship | Sea or inland waterway only Risk passes when the goods are placed alongside the buyer's nominated vessel at the named port of shipment. |
| CFR | Cost and Freight | Sea or inland waterway only The seller pays freight to the destination port, but risk passes once the goods are onboard at the shipment port. Seller insurance is not mandatory. |
State at least seven points in a quote or order
- Rule and version: state the selected rule and Incoterms® 2020.
- Exact named place: factory address, freight terminal, pier or shipment port, not merely “Taiwan”.
- Loading and unloading: identify the responsible party, equipment and costs.
- Export and import clearance: identify exporter, importer, documents, duties and fees.
- Carriage and insurance: state who books, pays and insures, including the required cover.
- Packaging and marks: confirm shipping marks, origin, HS code, materials and buyer documents.
- Payment and title: Incoterms® does not determine payment timing, transfer of ownership or remedies for breach; address these separately in the contract.
Official references
Review the World Customs Organization HS overview, the Taiwan tariff database and the ICC Incoterms® 2020 resources.
Reviewed on September 5, 2026. This page supports inquiries, internal reference and initial document preparation. It does not replace a binding tariff ruling, customs broker advice, legal or tax advice, and it does not mean Lung-Lin offers every listed delivery term by default.
OVERSEAS INQUIRY
Confirm the product before selecting a code and delivery term
Send packaging photos, material structure, dimensions, quantity, destination country and intended transport mode.