Subheading · Chapter 39 · Heading 3923
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
Rates by national line · UK Global Tariff
UK lines →- 3923 29 00 00 Of other plastics
- 3923 29 10 00 Of poly(vinyl chloride) 6%
- 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 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 |
| 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 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
EUWorld trade in 2024
Trade value (US$) no reported trade < US$599.9kUS$599.9k+US$17.1m+US$76.1m+> US$211.9m
Exports: 185
- China: US$1.8bn
- United States: US$403.3m
- India: US$350.5m
- Italy: US$334.7m
- Germany: US$287.9m
- Poland: US$211.9m
- Spain: US$201.1m
- France: US$192.7m
- South Korea: US$158.9m
- Vietnam: US$156.6m
- United Kingdom: US$136.4m
- Türkiye: US$129.8m
- Thailand: US$118.1m
- Netherlands: US$111.9m
- Malaysia: US$101.2m
- Hungary: US$97.6m
- Lithuania: US$78.9m
- Romania: US$76.1m
- Portugal: US$65.8m
- Switzerland: US$60.7m
- Belgium: US$59.4m
- Mexico: US$57.4m
- Israel: US$51.5m
- Japan: US$48.2m
- Austria: US$44.8m
- Taiwan: US$44.8m
- Saudi Arabia: US$38.3m
- Singapore: US$38.2m
- Denmark: US$30.9m
- Brazil: US$29m
- United Arab Emirates: US$28m
- South Africa: US$27m
- Sweden: US$25.4m
- Slovenia: US$23m
- Croatia: US$22.7m
- Guatemala: US$22.5m
- Greece: US$21.9m
- Estonia: US$21.2m
- Slovakia: US$20.9m
- Czechia: US$18.7m
- Indonesia: US$18.5m
- Ireland: US$18m
- Serbia: US$17.8m
- Colombia: US$17.6m
- Canada: US$17.1m
- Hong Kong SAR China: US$15.8m
- Dominican Republic: US$14.6m
- Bulgaria: US$14.5m
- Egypt: US$12.4m
- Bosnia & Herzegovina: US$11.4m
- Ukraine: US$11.3m
- Finland: US$10.6m
- Argentina: US$9.2m
- New Zealand: US$9.1m
- Costa Rica: US$6.4m
- Tunisia: US$5.3m
- Peru: US$5m
- Russia: US$4.6m
- Chile: US$4.6m
- Philippines: US$4.4m
Trade value (US$) no reported trade < US$5.1mUS$5.1m+US$21.3m+US$66m+> US$205.2m
Imports: 221
- United States: US$572.8m
- United Kingdom: US$330.9m
- Germany: US$304.3m
- Mexico: US$294.2m
- France: US$281.1m
- Netherlands: US$220.5m
- Spain: US$205.2m
- Italy: US$156.6m
- Canada: US$154.8m
- Malaysia: US$149.5m
- Thailand: US$149.2m
- Belgium: US$141.3m
- Australia: US$133m
- Poland: US$122m
- Ireland: US$118m
- Singapore: US$99.7m
- Switzerland: US$95.9m
- Vietnam: US$94.9m
- Japan: US$89.6m
- Saudi Arabia: US$77.9m
- Austria: US$72.7m
- Denmark: US$67.2m
- South Korea: US$66m
- United Arab Emirates: US$59.4m
- Russia: US$52.5m
- Indonesia: US$49.2m
- Philippines: US$48m
- Greece: US$45.5m
- Chile: US$43.4m
- Romania: US$43.1m
- Brazil: US$42.9m
- Norway: US$42.8m
- Sweden: US$42.4m
- Taiwan: US$41.3m
- Portugal: US$39.4m
- Czechia: US$39.3m
- Israel: US$38.8m
- Hong Kong SAR China: US$38.5m
- Ghana: US$37.7m
- Morocco: US$37.6m
- New Zealand: US$36.9m
- Costa Rica: US$36.2m
- India: US$36m
- South Africa: US$34.7m
- Cambodia: US$33.7m
- China: US$31.9m
- Hungary: US$29.7m
- Myanmar (Burma): US$29.5m
- Laos: US$29m
- Senegal: US$28.2m
- Iraq: US$27.1m
- Türkiye: US$23.6m
- Peru: US$23m
- Dominican Republic: US$22.5m
- Nigeria: US$22.5m
- Egypt: US$21.3m
- Ethiopia: US$21.1m
- Guatemala: US$21m
- Kenya: US$20m
- Paraguay: US$18.9m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$1.8bn | 29.4% |
| 2 | United States | US$403.3m | 6.7% |
| 3 | India | US$350.5m | 5.8% |
| 4 |  Italy | US$334.7m | 5.6% |
| 5 | Germany | US$287.9m | 4.8% |
| 6 | Poland | US$211.9m | 3.5% |
| 7 | Spain | US$201.1m | 3.3% |
| 8 |  France | US$192.7m | 3.2% |
| 9 |  South Korea | US$158.9m | 2.6% |
| 10 | Vietnam | US$156.6m | 2.6% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$572.8m | 9.5% |
| 2 | United Kingdom | US$330.9m | 5.5% |
| 3 | Germany | US$304.3m | 5.1% |
| 4 |  Mexico | US$294.2m | 4.9% |
| 5 | France | US$281.1m | 4.7% |
| 6 |  Netherlands | US$220.5m | 3.7% |
| 7 | Spain | US$205.2m | 3.4% |
| 8 | Italy | US$156.6m | 2.6% |
| 9 |  Canada | US$154.8m | 2.6% |
| 10 |  Malaysia | US$149.5m | 2.5% |
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
The tariff classification of compostable plastic bags and film from China
- N342911 U.S. CBP
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
The tariff classification of plastic pet waste bags from China
- N339679 U.S. CBP
The tariff classification of compostable pet waste bags from China
- N335191 U.S. CBP
The tariff classification of biodegradable polylactic acid (PLA) bags from China
- N325544 U.S. CBP
The tariff classification of biodegradable plastic bags from China
- 600014836 HMRC
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
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
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
Bags used for packing garments. These are made from a material based on on polyvinyl alcohol . The bags are biodegradable.
- 600013973 HMRC
Bags for freezing ice cubes made of a mix of polypropylene and polyethylene. Packaged in card boxes for transport and storage.
- 600012821 HMRC
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.