MARKET INTELLIGENCE · SPAIN
What HS code do palm leaf plates use in Spain?
Indian export papers for palm leaf plates use heading 4602.19 (articles of plaiting materials), but the UK tax authority has ruled compressed areca leaf plates into 4419.90 (tableware of wood). Spain applies the EU tariff and the Spanish importer declares the code. For certainty, get a Binding Tariff Information decision before the first container.
This page is for Spanish distributors, wholesalers and HoReCa buyers bringing in their first container of areca leaf tableware from India.
Quick facts
- Indian export code: 4602.19. UK advance rulings for areca leaf plates (2023): 4419 90 00 00.
- India keeps its EU GSP preference for wood and plaiting-material goods for 2026 to 2028.
- Spanish IVA at import is charged at the 21% general rate.
- Plastic film around imported goods pays Spain’s packaging tax of €0.45 per kg. The leaf plates do not.
- Ecodyne loads a container in 10 days at New Mangalore Port, with a 1% per day penalty if we are late.
Why do Indian invoices say 4602 when a UK ruling says 4419?
Because two customs services looked at the same plate and read it differently. Indian exporters, ourselves included, declare palm leaf plates under heading 4602, which covers articles made directly from plaiting materials. Indian customs accepts 46021919 and 46021990 for this product, and our HSN code 4602 guide sets out the export side.
The importing country decides for itself. In 2023 HMRC issued advance tariff rulings for plates and bowls of compressed areca palm leaf under 4419 90 00 00, “tableware and kitchenware, of wood”. The rulings cite Note 6 to Chapter 44, which stretches the word “wood” to other materials of a woody nature. They bound UK customs only, and the one I checked expired in June 2026.
Spain uses the EU Combined Nomenclature. I have not found a published EU ruling on areca leaf plates, so your agente de aduanas will pick one of the two headings. The duty line is different under each, which makes it worth settling once. An EU Binding Tariff Information decision is valid for three years and binds customs in every member state on the goods it describes.
Do palm leaf plates from India still get the GSP rate in the EU?
Yes, for now. Implementing Regulation (EU) 2025/1909 suspends India’s GSP preferences from 2026 to 2028 in twelve product sections, mostly chemicals, plastics, textiles, metals, machinery and vehicles. Wood and plaiting materials are not on India’s list. Palm leaf plates qualify under either heading.
The preference is not automatic. The exporter must be registered in the EU’s REX system and print a statement on origin on the invoice. Ask your supplier for their REX number before the goods sail, not after they land. Ecodyne is registered in REX, and our REX number is printed on every signed commercial invoice. Without it, your broker has to declare the full third-country rate. Check the rate for your exact 10-digit code in TARIC on the day you import, because rates and suspensions do change.
What does a Spanish importer pay at customs?
Four items land on a Spanish importer when a container of palm leaf tableware clears. Only two of them are taxes on the plates.
| Item | What it is | How it is handled |
|---|---|---|
| Customs duty | The TARIC rate for the code your broker declares | GSP rate if the invoice carries a valid REX statement on origin |
| IVA | 21% general rate, on the customs value plus duty | Paid at import, recovered through your IVA return |
| Plastic packaging tax | €0.45 per kg of non-recycled plastic in non-reusable packaging | Declared on the DUA. Exempt only if your imports of such packaging stay at 5 kg or less in the month |
| RGSEAA registration | Not a tax. The sanitary register for food-contact importers | One application, through your autonomous community |
The plates are pressed leaf, so the packaging tax does not touch them. Shrink film or a plastic bag around a retail pack does count. Our inner packs are shrink-wrapped in polyolefin film, so include it. Ask the supplier for the net weight of plastic per carton, because your broker needs that figure for the declaration and a 40ft container quickly passes 5 kg.
Do you need to register with AESAN to import food-contact plates?
If your company is based in Spain and imports food-contact materials from outside the EU, yes. AESAN’s guidance lists “materiales y objetos destinados a estar en contacto con alimentos” as an activity for the RGSEAA, and importing from third countries is one of the activities that brings a company in. The application goes through the health authority of your autonomous community. Do it before the first container, not while it waits at the port.
The material itself is judged under EU Regulation 1935/2004: nothing may pass into food in amounts that could harm health or change the food. Plastics carry their own detailed regulation (EU 10/2011). There is no EU measure written for leaf or wood tableware, so the proof a Spanish buyer works from is the supplier’s declaration and test reports.
Which documents should a Spanish buyer ask for before the first order?
Ask for these before you pay a deposit. A serious manufacturer has them ready.
- Commercial invoice and packing list with carton count, net and gross weights.
- The REX statement on origin, if you want the GSP rate.
- Food-contact test reports. Ours are tested to LFGB standards and confirmed compliant, and the plates are EN 13432 tested and passed.
- ISO 9001 and ISO 14001 certificates. Ours are issued by TÜV India.
- The amfori BSCI audit report, which large hotel groups and caterers tend to ask for.
We send certificates and test reports on request, by email from sales@ecodynetableware.com. If a supplier cannot send a test report within a day, I would not order from them.
How fast can a container reach Spain, and what is the minimum order?
We load within 10 days of order confirmation and deposit, FOB New Mangalore Port. If we are late, we pay a 1% per day penalty, written into the contract. Sailing time to Valencia, Barcelona or Algeciras depends on the line and where it tranships, so take the current schedule from your forwarder.
The minimum order is one 20ft container for the Ecodyne Tableware brand, or one 40ft high cube for white label. Sizes can be mixed, with at least 200 cartons per product category. The container calculator shows how a mix fills the box. Payment is 70% deposit and 30% against documents by TT, with LC available above USD 50,000.
If your customers read Spanish, our platos biodegradables al por mayor page covers the same range in their language.
Questions buyers ask
Are single-use plastic plates banned in Spain?
Yes. The EU Single-Use Plastics Directive has banned placing plastic plates on the market since 3 July 2021, and Spain’s Ley 7/2022 carries that ban into Spanish law. The ban covers plates made wholly or partly of plastic. An areca leaf plate with no coating and no lining contains no plastic, so it sits outside it.
Does Spain’s plastic packaging tax apply to palm leaf plates?
Not to the plates. The tax is €0.45 per kg of non-recycled plastic in non-reusable packaging, empty or holding goods. Any film or plastic bag around your packs is taxed when the goods are released into free circulation, unless your total of such packaging stays at 5 kg or less in the month.
Do I need an EORI number to import palm leaf plates into Spain?
Yes. Any business lodging customs declarations in the EU must be registered for an EORI number under the Union Customs Code. Spanish companies get it from the Agencia Tributaria. Send it to your supplier with the order so it goes on the commercial invoice and the clearance is not held up.
What do palm leaf plates cost FOB New Mangalore?
Our published bands run per piece, FOB New Mangalore, from Economy to Premium: round plates USD 0.032 to 0.117, square 0.036 to 0.100, rectangle 0.034 to 0.078, bowls 0.025 to 0.078 and oval platters 0.058 to 0.187. Freight, duty, IVA and the plastic packaging tax come on top in Spain.
Can one container carry plates, bowls and platters together?
Yes. Mixed sizes and shapes are allowed in one container, as long as each product category has at least 200 cartons. A distributor can put a dinner plate, a side plate, a bowl and a platter in one box and cover most of what a restaurant buys.
Sources
- HMRC advance tariff ruling 600007714, compressed areca palm leaf plates, 4419 90 00 00
- Commission Implementing Regulation (EU) 2025/1909, GSP suspensions 2026 to 2028
- European Commission, Access2Markets: the Registered Exporter System (REX)
- Regulation (EU) 952/2013, Union Customs Code (EORI, Binding Tariff Information)
- Agencia Tributaria, Tipos de IVA
- Agencia Tributaria, impuesto especial sobre los envases de plástico no reutilizables: formalidades aduaneras
- Ley 7/2022 de residuos y suelos contaminados para una economía circular (BOE)
- AESAN, preguntas y respuestas frecuentes sobre el RGSEAA
- Regulation (EC) 1935/2004 on food contact materials
- Regulation (EU) 10/2011 on plastic food contact materials
- Directive (EU) 2019/904 on single-use plastics
Send us your size mix and port, and we will send a quote and the documents.
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