Subheading · Chapter 39 · Heading 3923
3923.21: Of polymers of ethylene
Polyethylene bags and sacks
3923.21 is the HS subheading for polyethylene bags and sacks, under heading 3923 in chapter 39.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 3923 21 00 00 Of polymers of ethylene 6%
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 4
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 833
- Documents
- 9018
- Duty suspensionAutonomous tariff suspension Free
- Applies to goods from
- all countries
- In force
- until 31 December 2026
- Legal act
- 2020 No. 1435
- Documents
- 9Y12
- Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
- Applies to goods from
- all countries
- Legal act
- 2020 No. 1431
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Duty suspensionAirworthiness tariff suspension Free
- Applies to goods from
- all countries
- Legal act
- S.I. 2018/1249
- Documents
- C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate
Import requirements 1
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Russia, Ukraine
- Legal act
- 2023 No. 440, S.I. 2022/395
- Documents
- 9011
- 9022
- 9038
- 9009
- 9010
- 9017
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 6% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code "EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
| CPTPP | Brunei, Japan, Malaysia | 1.2% |
| DCTS Standard | Indonesia | 2.5% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | £93.9m | 16.9% | +9.4% |
 Germany | £85.9m | 15.4% | +6.9% |
 Türkiye | £78.5m | 14.1% | -13.6% |
 Vietnam | £60.5m | 10.9% | -1.1% |
 Poland | £48.7m | 8.8% | +7.7% |
 Thailand | £31m | 5.6% | -4% |
 France | £23.1m | 4.2% | +1.3% |
 India | £18.6m | 3.3% | +10.8% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$1.9mUS$1.9m+US$34.9m+US$167.1m+> US$676.4m
Exports: 175
- China: US$3.3bn
- Vietnam: US$1bn
- Germany: US$999.9m
- United States: US$848.7m
- Canada: US$686.9m
- Thailand: US$676.4m
- Poland: US$634.1m
- Türkiye: US$461.3m
- Mexico: US$425m
- Malaysia: US$406.9m
- Netherlands: US$301.2m
- Italy: US$271.4m
- India: US$236.8m
- France: US$209.4m
- Indonesia: US$201.5m
- South Korea: US$201.5m
- Spain: US$167.1m
- United Kingdom: US$148.6m
- Taiwan: US$138.6m
- Austria: US$117.9m
- Hungary: US$89.1m
- Belgium: US$87.5m
- Brazil: US$84.5m
- Lithuania: US$83m
- Sweden: US$79.9m
- Czechia: US$75.7m
- El Salvador: US$70.3m
- Bulgaria: US$66.2m
- Saudi Arabia: US$59.8m
- Japan: US$58.8m
- Cambodia: US$56.4m
- Honduras: US$54.8m
- Slovenia: US$52m
- Portugal: US$51.9m
- Slovakia: US$50.2m
- Singapore: US$48m
- Denmark: US$44.1m
- Switzerland: US$43.4m
- Philippines: US$41.1m
- Colombia: US$37.6m
- United Arab Emirates: US$36.8m
- South Africa: US$34.9m
- Ireland: US$34.1m
- Côte d’Ivoire: US$33.4m
- Bosnia & Herzegovina: US$32.5m
- Israel: US$32.5m
- Hong Kong SAR China: US$30.3m
- Romania: US$27.4m
- Guatemala: US$26.9m
- Serbia: US$24.8m
- Finland: US$24.5m
- Croatia: US$22.7m
- Costa Rica: US$21.7m
- Peru: US$21.5m
- Dominican Republic: US$20.4m
- Greece: US$19.2m
- Iran: US$18.8m
- Chile: US$17.8m
- Sri Lanka: US$15.5m
- Latvia: US$15.2m
Trade value (US$) no reported trade < US$6.5mUS$6.5m+US$29.8m+US$109.7m+> US$456.8m
Imports: 221
- United States: US$3.3bn
- Japan: US$1.1bn
- Germany: US$872.8m
- United Kingdom: US$672.7m
- France: US$589.4m
- Canada: US$572m
- Netherlands: US$456.8m
- Mexico: US$420.5m
- Australia: US$356.8m
- Italy: US$261.5m
- Poland: US$215.4m
- Czechia: US$207.3m
- Belgium: US$206.3m
- Spain: US$199.7m
- Switzerland: US$187.5m
- Vietnam: US$161.1m
- Ireland: US$139.1m
- Austria: US$137.5m
- Russia: US$129.9m
- Denmark: US$127m
- Sweden: US$124.5m
- Hong Kong SAR China: US$116.4m
- South Korea: US$109.7m
- Norway: US$106.2m
- Romania: US$96.7m
- Singapore: US$88.5m
- Chile: US$87.6m
- Philippines: US$86.9m
- Thailand: US$85.5m
- Hungary: US$78.3m
- Costa Rica: US$75.1m
- Greece: US$72.6m
- New Zealand: US$71.5m
- China: US$69.5m
- Slovakia: US$64.8m
- Dominican Republic: US$57.3m
- Indonesia: US$53.8m
- Israel: US$52.5m
- Kazakhstan: US$51.8m
- Malaysia: US$50.6m
- Finland: US$49.4m
- Saudi Arabia: US$49.2m
- Kyrgyzstan: US$42.9m
- United Arab Emirates: US$41.6m
- Portugal: US$39.3m
- Nicaragua: US$38.8m
- Brazil: US$36.4m
- Panama: US$35.5m
- South Africa: US$34.7m
- Türkiye: US$33.2m
- Ghana: US$33.1m
- Taiwan: US$32.1m
- Colombia: US$32m
- Cambodia: US$30.1m
- Latvia: US$30m
- Lithuania: US$29.8m
- Croatia: US$28.8m
- Guatemala: US$28.2m
- Peru: US$28m
- Serbia: US$27.3m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$3.3bn | 24.7% |
| 2 | Vietnam | US$1bn | 7.7% |
| 3 | Germany | US$999.9m | 7.4% |
| 4 |  United States | US$848.7m | 6.3% |
| 5 |  Canada | US$686.9m | 5.1% |
| 6 | Thailand | US$676.4m | 5% |
| 7 | Poland | US$634.1m | 4.7% |
| 8 | Türkiye | US$461.3m | 3.4% |
| 9 |  Mexico | US$425m | 3.2% |
| 10 |  Malaysia | US$406.9m | 3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$3.3bn | 24.3% |
| 2 |  Japan | US$1.1bn | 8% |
| 3 | Germany | US$872.8m | 6.5% |
| 4 | United Kingdom | US$672.7m | 5% |
| 5 | France | US$589.4m | 4.4% |
| 6 | Canada | US$572m | 4.3% |
| 7 |  Netherlands | US$456.8m | 3.4% |
| 8 | Mexico | US$420.5m | 3.1% |
| 9 |  Australia | US$356.8m | 2.7% |
| 10 |  Italy | US$261.5m | 1.9% |
Binding rulings for similar goods 52
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N363213 U.S. CBP
The tariff classification of a wall-mounted dispenser containing disposable plastic bags from China
- N360188 U.S. CBP
The tariff classification of a plastic bag from China
- N360189 U.S. CBP
The tariff classification of a plastic bag from Malaysia
- N360190 U.S. CBP
The tariff classification of a plastic bag from Thailand
- N360191 U.S. CBP
The tariff classification of a plastic bag from Turkey
- N359108 U.S. CBP
The tariff classification of polyethylene pet waste bags from China
- 600016116 HMRC
Carrier bag with handles. Bearing the logo of a well-known store. Made from 100% recycled LDPE (polyethylene) plastic using the blown extrusion process. Packaged in cardboard cartons.
- 600016178 HMRC
Plastic bags (32 Pack) Material: low-density polyethylene size: 110mm x 151mm + 40mm Lip Sealed with an adhesive closure Use: storage and protection of completed cryptocurrency backup notes
- 600013960 HMRC
Bags in packs of fifteen. The bags are made of Organza-style polyester. The bags are packaged in sets of fifteen in plastic bags with a card header.
- 600013970 HMRC
Resealable plastic bags made of 100% polyethylene. It is packaged in packs of 60 bags, in plastic envelopes.
- 600013901 HMRC
Product is a box of 100 fragranced nappy bags. These nappy bags are disposable and made from polyethylene (PE). Used nappies are put in the bags to hide odours and are then disposed of. Measures 28cm x 31cm.
- 600013908 HMRC
Product is a box of 100 lemon fragranced doggy bags, designed for disposal of pet waste. They have tie handles and measure 26cm x 34cm. They are made from polyethylene (PE).
52 rulings in total for this code
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
-
Tariff change · Applies from: CELEX 32026R1395 · Source: eur-lex.europa.eu
- Anti-dumping
FR Doc. 2026-06560 · 91 FR 17247 · Source: federalregister.gov
The UK Global Tariff has one tariff line for subheading 3923.21; the duty is 6%.
Subheading 3923.21 is a single line in the EU Combined Nomenclature, where the duty is 6.5%.
170 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 6%.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of polyethylene bags and sacks into the UK came to £556.7m between September 2025 and August 2026 (up 1% on the year before); China supplied 17%, followed by Germany.
In 2024, countries exported polyethylene bags and sacks worth US$13.4bn (+6.3% year on year).
The largest exporter was China (US$3.3bn), followed by Vietnam.
Products classified here
Questions and answers
What is the HS code for of polymers of ethylene?
Of polymers of ethylene fall under HS subheading 3923.21, part of heading 3923, in section VII of the Harmonized System.
What is the import duty on of polymers of ethylene in the UK?
Under the UK Global Tariff, imports under 3923.21 from countries without a preferential agreement are charged at 6%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on of polymers of ethylene in the EU?
Under the EU Combined Nomenclature, imports under 3923.21 from countries without a preferential agreement are charged at 6.5%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most of polymers of ethylene?
China, with US$3.3bn in 2024 (24.7% of world exports).
Which countries can export polyethylene bags and sacks to the UK duty-free?
170 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 6% applies. Pick a country above to see its rate.
Is there anti-dumping duty on polyethylene bags and sacks?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import polyethylene bags and sacks from?
In the 12 months to August 2026, the largest suppliers were China (17%), Germany (15%) and Türkiye (14%), out of total imports of £556.7m.