Subheading · Chapter 39 · Heading 3923

3923.29

3923.29: Sacks and bags (including cones): of other plastics

Bags of other plastics (non-PE)

Official description Of other plastics

3923.29 is the HS subheading for bags of other plastics (non-PE), under heading 3923 in chapter 39.

What you pay

Importing into UK

Customs duty 6% standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 4 additional measures Import requirements: 1
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 3923 29 00 00 Of other plastics
  2. 3923 29 10 00 Of poly(vinyl chloride) 6%
  3. 3923 29 90 00 Other 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 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
  • Duty suspensionAutonomous tariff suspension Free
    Applies to goods from
    all countries
    In force
    until 31 December 2028
    Legal act
    2020 No. 1435
    Documents
    • 9Y12
    Tariff lines
    on 1 of 2 lines

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 schemeCountriesRate
standard rate (no agreement)—6%
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, 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")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, 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 more

Antigua & 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 more

Anguilla, 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
CPTPP Brunei, Malaysia 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
DCTS Standard Indonesia Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan 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

UK: imports by month

last 12 months£249.2m-5.3% · previous 12 months
Average import price£3.92 per kg
Jan 2024: £18.1mFeb 2024: £19.7mMar 2024: £21.7mApr 2024: £20.6mMay 2024: £20.8mJun 2024: £22.6mJul 2024: £22.1mAug 2024: £20.9mSept 2024: £20.6mOct 2024: £25.1mNov 2024: £23.4mDec 2024: £21.2mJan 2025: £21.9mFeb 2025: £22.8mMar 2025: £22.5mApr 2025: £20.3mMay 2025: £22.5mJun 2025: £20.6mJul 2025: £23mAug 2025: £19.4mSept 2025: £20.2mOct 2025: £22.6mNov 2025: £21.4mDec 2025: £17mJan 2026: £17.7mFeb 2026: £21.2mMar 2026: £20mApr 2026: £20.5mMay 2026: £22.5mJun 2026: £22.8mJul 2026: £23.4mAug 2026: £19.8m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
China £56m 22.5% +1.2%
Germany £19.4m 7.8% +5.1%
Spain £18.5m 7.4% -3.6%
Poland £13.4m 5.4% -11.7%
Türkiye £12.9m 5.2% -31.5%
India £11.8m 4.7% -27.2%
Vietnam £11.7m 4.7% +23.6%
United States £11.6m 4.7% -16.9%

Same subheading in other tariffs

World trade in 2024

3923.29 · US$6bn

Trade value (US$) no reported trade < US$600kUS$600k+US$17m+US$76m+> US$212m

Exports: 185
  1. China: US$1.8bn
  2. United States: US$403m
  3. India: US$350m
  4. Italy: US$335m
  5. Germany: US$288m
  6. Poland: US$212m
  7. Spain: US$201m
  8. France: US$193m
  9. South Korea: US$159m
  10. Vietnam: US$157m
  11. United Kingdom: US$136m
  12. Türkiye: US$130m
  13. Thailand: US$118m
  14. Netherlands: US$112m
  15. Malaysia: US$101m
  16. Hungary: US$98m
  17. Lithuania: US$79m
  18. Romania: US$76m
  19. Portugal: US$66m
  20. Switzerland: US$61m
  21. Belgium: US$59m
  22. Mexico: US$57m
  23. Israel: US$52m
  24. Japan: US$48m
  25. Austria: US$45m
  26. Taiwan: US$45m
  27. Saudi Arabia: US$38m
  28. Singapore: US$38m
  29. Denmark: US$31m
  30. Brazil: US$29m
  31. United Arab Emirates: US$28m
  32. South Africa: US$27m
  33. Sweden: US$25m
  34. Slovenia: US$23m
  35. Croatia: US$23m
  36. Guatemala: US$22m
  37. Greece: US$22m
  38. Estonia: US$21m
  39. Slovakia: US$21m
  40. Czechia: US$19m
  41. Indonesia: US$19m
  42. Ireland: US$18m
  43. Serbia: US$18m
  44. Colombia: US$18m
  45. Canada: US$17m
  46. Hong Kong SAR China: US$16m
  47. Dominican Republic: US$15m
  48. Bulgaria: US$14m
  49. Egypt: US$12m
  50. Bosnia & Herzegovina: US$11m
  51. Ukraine: US$11m
  52. Finland: US$11m
  53. Argentina: US$9m
  54. New Zealand: US$9m
  55. Costa Rica: US$6m
  56. Tunisia: US$5m
  57. Peru: US$5m
  58. Russia: US$5m
  59. Chile: US$5m
  60. Philippines: US$4m

Top exporters

RankCountryValueShare
1 China US$1.8bn 29.4%
2 United States US$403m 6.7%
3 India US$350m 5.8%
4 Italy US$335m 5.6%
5 Germany US$288m 4.8%
6 Poland US$212m 3.5%
7 Spain US$201m 3.3%
8 France US$193m 3.2%
9 South Korea US$159m 2.6%
10 Vietnam US$157m 2.6%

Top importers

RankCountryValueShare
1 United States US$573m 9.5%
2 United Kingdom US$331m 5.5%
3 Germany US$304m 5.1%
4 Mexico US$294m 4.9%
5 France US$281m 4.7%
6 Netherlands US$220m 3.7%
7 Spain US$205m 3.4%
8 Italy US$157m 2.6%
9 Canada US$155m 2.6%
10 Malaysia US$150m 2.5%

Import duty on this product around the world 163

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 12%median duty
  • 10number of duty-free countries (MFN)
  • 86%highest: Maldives, Kiribati, Laos

163

Importing countryMFN dutylines from – todata year
Afghanistan 10% 2018 · HS 2012
Albania 6% 2023
Algeria 30% 2023
Angola 25% 0% – 50% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Antigua & Barbuda 15% 2021 · HS 2007
Argentina 18% 2023 · HS 2017
Armenia 6.5% 2023
Aruba 12% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 35% 25% – 45% 2022
Bahrain 5% 2023
Bangladesh 13% 1% – 25% 2023 · HS 2017
Barbados 38% 15% – 60% 2022 · HS 2017
Belarus 6.5% 2021 · HS 2017
Belize 15% 2023
Benin 20% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 15% 2023
Brazil 18% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 25% 2023
Cambodia 15% 2023 · HS 2017
Cameroon 10% 2023
Canada 3.3% 0% – 6.5% 2023
Cape Verde 13% 5% – 20% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 10% 2023
Chad 10% 2023
Chile 6% 2023 · HS 2017
China 10% 2023
Colombia 15% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 10% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 7.2% 0% – 9% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 15% 2023 · HS 2017
Dominica 0% 2023 · HS 2017
Dominican Republic 13% 0% – 20% 2023
Ecuador 6.3% 0% – 20% 2023 · HS 2017
Egypt 5% 0% – 10% 2019 · HS 2017
El Salvador 5% 0% – 10% 2022
Equatorial Guinea 10% 2023
Eswatini 15% 2023
Ethiopia 35% 2021 · HS 2017
European Union (27 countries) 6.5% 2023
Fiji 32%* 2023
Gabon 10% 2023
Gambia 20% 2023
Georgia 12% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 9.6% 0.1% – 12% 2023 · HS 2017
Grenada 15% 2023 · HS 2012
Guatemala 5% 0% – 10% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 15% 2023 · HS 2017
Haiti 25% 2020 · HS 2017
Honduras 5% 0% – 10% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 15% 2023
Indonesia 10% 2023
Iran 15% 10% – 20% 2020 · HS 2017
Israel 6% 0% – 12% 2022 · HS 2017
Jamaica 15% 2023
Japan 3.9% 2023
Jordan 2.5% 0% – 5% 2023
Kazakhstan 6.5% 2023
Kenya 25% 2023
Kiribati 40% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 6.5% 2021 · HS 2017
Laos 40% 2023 · HS 2017
Lebanon 6.7% 0% – 20% 2020 · HS 2017
Lesotho 15% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 13%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 13% 5% – 20% 2023
Malawi 20% 10% – 25% 2021 · HS 2017
Malaysia 20% 2023
Maldives 86% 0% – 400% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 10% 0% – 30% 2023
Mexico 0% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 6.5% 2023 · HS 2017
Montserrat 25% 2023 · HS 2017
Morocco 13% 2.5% – 18% 2023
Mozambique 20% 2023
Myanmar (Burma) 5% 2023 · HS 2017
Namibia 15% 2023
Nauru 10% 2021 · HS 2017
Nepal 30% 2023
New Zealand 5% 2023
Nicaragua 7.5% 0% – 10% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 6% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 6% 0% – 12% 2017 · HS 2017
Panama 7% 0% – 15% 2023
Papua New Guinea 19% 0% – 25% 2023
Paraguay 18% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 9% 3% – 15% 2023
Qatar 5% 2023
Russia 6.5% 2021 · HS 2017
Rwanda 25% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 6.5% 2023
Senegal 20% 2023
Seychelles 2.5% 0% – 5% 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 3.3%* 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 15% 2023
South Korea 6.5% 2023
Sri Lanka 15% 0% – 20% 2023
St Kitts & Nevis 15% 2023
St Lucia 15% 2023 · HS 2012
St Pierre & Miquelon 13% 5% – 20% 2021 · HS 2017
St Vincent & the Grenadines 15% 2023
Sudan 33% 25% – 40% 2021 · HS 2017
Suriname 15% 2023 · HS 2007
Switzerland 10%* 2023
Syria 10% 2020 · HS 2012
Tajikistan 6.5% 2021 · HS 2012
Tanzania 25% 2023
Thailand 5% 0% – 10% 2023
Togo 20% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 15% 2023 · HS 2012
Türkiye 32% 2023
Tuvalu 25% 2017 · HS 2017
Uganda 25% 2023
Ukraine 4.3% 2% – 6.5% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 6% 2023
United States 3% 2023
Uruguay 0% 2023 · HS 2017
Uzbekistan 15% 2021 · HS 2017
Vanuatu 5% 0% – 10% 2023
Venezuela 18% 2023 · HS 2017
Vietnam 14% 12% – 15% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 8.3% 5% – 10% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 0.2% 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
89311 Sacks & bags (including cones), of plastics
End use (BEC Rev. 5)
Intermediate goods · BEC 511220
CPC 2.1 product
36410 Sacks and bags, of plastics
ISIC Rev. 4 activity
2220 Manufacture of plastics products

Earlier HS editions

HSCode
20173923.29unchanged
20123923.29unchanged
20073923.29unchanged
20023923.29unchanged
19963923.29unchanged
19923923.29unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 28

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.

  • N348109 U.S. CBP 1 May 2025 · 3923.29.00.00

    The tariff classification of compostable plastic bags and film from China

  • N342911 U.S. CBP 7 October 2024 · 3923.29.00.00

    The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of woven polypropylene (WPP)/biaxially oriented polypropylene (BOPP) bags from Dominican Republic-Central America.

  • N341828 U.S. CBP 16 August 2024 · 3923.29.00.00

    The tariff classification of plastic pet waste bags from China

  • N339679 U.S. CBP 29 April 2024 · 3923.29.00.00

    The tariff classification of compostable pet waste bags from China

  • N335191 U.S. CBP 20 September 2023 · 3923.29.00.00

    The tariff classification of biodegradable polylactic acid (PLA) bags from China

  • N325544 U.S. CBP 26 April 2022 · 3923.29.00.00

    The tariff classification of biodegradable plastic bags from China

  • 600014836 HMRC 9 February 2026 – 8 February 2029 · 3923 29 90 00

    Food pouch made from a laminate of polyester 12um, foil ,9um, nylon (OPA) 15um, polypropylene70um. Used for food packaging Packaging: supplied inside plastic liners which are contained within a cardboard box

  • 600014862 HMRC 2 February 2026 – 1 February 2029 · 3923 29 10 00

    Faecal collection toilet bag materials: polyvinyl alcohol single use device The bags are packed in a containing bag, usually an OPP (Oriented Polypropylene bag)

  • 600013936 HMRC 11 December 2025 – 10 December 2028 · 3923 29 90 00

    Bags with ties in packs of twenty. The bags are made of OPP (Oriented Polypropylene). The bags are packaged in sets of twenty in plastic bags with a card header.

  • 600014177 HMRC 5 December 2025 – 4 December 2028 · 3923 29 90 00

    Bags used for packing garments. These are made from a material based on on polyvinyl alcohol . The bags are biodegradable.

  • 600013973 HMRC 28 November 2025 – 27 November 2028 · 3923 29 90 00

    Bags for freezing ice cubes made of a mix of polypropylene and polyethylene. Packaged in card boxes for transport and storage.

  • 600012821 HMRC 4 June 2025 – 3 June 2028 · 3923 29 90 00

    Bin liners. The bin bags are intended to be used in collection of food waste. They will also have other similar uses. These are a compostable eco-alternative to traditional plastic bags. These are made from PBAT- Polybutylene adipate terephthalate, PLA- Polylactic Acid and corn starch. The main…

28 rulings in total for this code

The UK Global Tariff divides subheading 3923.29 into 2 tariff lines; the duty is 6%.

In the EU Combined Nomenclature, subheading 3923.29 covers 2 tariff lines and the duty is 6.5%.

174 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 bags of other plastics (non-PE) into the UK came to £249.2m between September 2025 and August 2026 (down 5% on the year before); China supplied 23%, followed by Germany.

In 2024, countries exported bags of other plastics (non-PE) worth US$6bn (+1.7% year on year).

The largest exporter was China (US$1.8bn), followed by the United States.

Questions and answers

What is the HS code for sacks and bags (including cones): of other plastics?

Sacks and bags (including cones): of other plastics fall under HS subheading 3923.29, part of heading 3923, in section VII of the Harmonized System.

What is the import duty on sacks and bags in the UK?

Under the UK Global Tariff, imports under 3923.29 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 sacks and bags in the EU?

Under the EU Combined Nomenclature, imports under 3923.29 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 sacks and bags?

China, with US$1.8bn in 2024 (29.4% of world exports).

Which countries can export bags of other plastics (non-PE) to the UK duty-free?

174 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 bags of other plastics (non-PE)?

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 bags of other plastics (non-PE) from?

In the 12 months to August 2026, the largest suppliers were China (23%), Germany (8%) and Spain (7%), out of total imports of £249.2m.

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