Subheading · Chapter 48 · Heading 4819

4819.30

4819.30: Sacks and bags, having a base of a width of 40 cm or more

Paper sacks (base 40 cm+)

4819.30 is the HS subheading for paper sacks (base 40 cm+), under heading 4819 in chapter 48.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges 2 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. 4819 30 00 00 Sacks and bags, having a base of a width of 40 cm or more Free

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 2

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 376
    Documents
    • 9008
  • 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)

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)—Free
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
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
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£35.5m-7.2% · previous 12 months
Average import price£2.26 per kg
Jan 2024: £2.6mFeb 2024: £2.5mMar 2024: £2.7mApr 2024: £2.3mMay 2024: £2.7mJun 2024: £3.4mJul 2024: £2.8mAug 2024: £4.3mSept 2024: £3.3mOct 2024: £4.2mNov 2024: £3.3mDec 2024: £2.9mJan 2025: £3.2mFeb 2025: £3.1mMar 2025: £3.6mApr 2025: £2.8mMay 2025: £2.9mJun 2025: £3mJul 2025: £2.9mAug 2025: £3mSept 2025: £3.6mOct 2025: £3.9mNov 2025: £3.5mDec 2025: £3mJan 2026: £2.8mFeb 2026: £3.3mMar 2026: £3.2mApr 2026: £3mMay 2026: £2.8mJun 2026: £2.3mJul 2026: £2mAug 2026: £2m 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 £9.1m 25.7% +6.5%
Poland £8.7m 24.5% -26.8%
Italy £2.9m 8.1% +14.1%
Belgium £2.9m 8.1% -28.1%
Portugal £2m 5.7% +133.7%
India £1.9m 5.5% -6%
Germany £1.2m 3.3% -34.1%
Slovenia £1m 2.8% +26%

Same subheading in other tariffs

World trade in 2024

4819.30 · US$1bn

Trade value (US$) no reported trade < US$1mUS$1m+US$7m+US$28m+> US$73m

Exports: 140
  1. Italy: US$173m
  2. China: US$172m
  3. Morocco: US$110m
  4. Brazil: US$80m
  5. Canada: US$73m
  6. Poland: US$72m
  7. Belgium: US$57m
  8. Spain: US$56m
  9. Vietnam: US$37m
  10. Germany: US$33m
  11. United States: US$31m
  12. Serbia: US$30m
  13. Portugal: US$29m
  14. Mexico: US$28m
  15. France: US$27m
  16. Netherlands: US$26m
  17. Côte d’Ivoire: US$23m
  18. Malaysia: US$19m
  19. Indonesia: US$18m
  20. New Zealand: US$17m
  21. Czechia: US$16m
  22. India: US$15m
  23. Thailand: US$14m
  24. Australia: US$14m
  25. Guatemala: US$13m
  26. United Kingdom: US$12m
  27. Chile: US$11m
  28. Ecuador: US$10m
  29. Dominican Republic: US$10m
  30. Costa Rica: US$10m
  31. Hungary: US$8m
  32. Jordan: US$8m
  33. Sweden: US$8m
  34. Denmark: US$7m
  35. Croatia: US$7m
  36. South Korea: US$6m
  37. Peru: US$6m
  38. Cambodia: US$6m
  39. Türkiye: US$6m
  40. South Africa: US$5m
  41. Romania: US$5m
  42. Greece: US$5m
  43. Saudi Arabia: US$5m
  44. Mauritania: US$5m
  45. Tunisia: US$5m
  46. Bosnia & Herzegovina: US$5m
  47. Ukraine: US$4m
  48. Argentina: US$4m
  49. Japan: US$4m
  50. Slovenia: US$4m
  51. Ghana: US$3m
  52. United Arab Emirates: US$3m
  53. Russia: US$3m
  54. Egypt: US$3m
  55. Austria: US$3m
  56. Colombia: US$3m
  57. Taiwan: US$2m
  58. Finland: US$2m
  59. Albania: US$2m
  60. Senegal: US$2m

Top exporters

RankCountryValueShare
1 Italy US$173m 12.4%
2 China US$172m 12.4%
3 Morocco US$110m 7.9%
4 Brazil US$80m 5.7%
5 Canada US$73m 5.2%
6 Poland US$72m 5.1%
7 Belgium US$57m 4.1%
8 Spain US$56m 4%
9 Vietnam US$37m 2.6%
10 Germany US$33m 2.4%

Top importers

RankCountryValueShare
1 United States US$231m 16.5%
2 France US$108m 7.8%
3 Germany US$86m 6.1%
4 Senegal US$62m 4.4%
5 United Kingdom US$45m 3.2%
6 Netherlands US$40m 2.8%
7 Mexico US$33m 2.4%
8 Canada US$32m 2.3%
9 Belgium US$30m 2.2%
10 Indonesia US$29m 2.1%

Import duty on this product around the world 165

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.

  • 10%median duty
  • 27number of duty-free countries (MFN)
  • 80%highest: Zimbabwe, Angola, Morocco

165

Importing countryMFN dutylines from – todata year
Afghanistan 10% 2018 · HS 2012
Albania 0% 2023
Algeria 30% 2023
Angola 50% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 16% 2023 · HS 2017
Armenia 8.5% 7% – 10% 2023
Aruba 12% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 17% 0% – 45% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 8.5% 7% – 10% 2021 · HS 2017
Belize 0% 2023
Benin 20% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 15% 2023 · HS 2017
Bosnia & Herzegovina 5% 2022
Botswana 10% 2023
Brazil 16% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 35% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 10% 2023
Canada 0% 2023
Cape Verde 5% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 10% 2023
Chad 10% 2023
Chile 6% 2023 · HS 2017
China 6% 2023
Colombia 5% 0% – 10% 2023 · HS 2017
Comoros 5% 2021 · HS 2017
Congo - Brazzaville 10% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 6% 0% – 9% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 15% 2023 · HS 2017
Dominica 5% 2023 · HS 2017
Dominican Republic 14% 2023
Ecuador 0% 2023 · HS 2017
Egypt 20% 2019 · HS 2017
El Salvador 5% 0% – 10% 2022
Equatorial Guinea 10% 2023
Eswatini 10% 2023
Ethiopia 20% 2021 · HS 2017
European Union (27 countries) 0% 2023
Fiji 15% 2023
French Polynesia 6% 2023
Gabon 10% 2023
Gambia 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 0% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 5% 0% – 10% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 5% 2023 · HS 2017
Haiti 5% 2020 · HS 2017
Honduras 5% 0% – 10% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 5% 2023
Iran 15% 2020 · HS 2017
Israel 12% 2022 · HS 2017
Jamaica 0% 2023
Japan 0% 2023
Jordan 13% 0% – 25% 2023
Kazakhstan 8.5% 7% – 10% 2023
Kenya 35% 2023
Kiribati 20% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 8.5% 7% – 10% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 20% 2020 · HS 2017
Lesotho 10% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 14%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 15% 10% – 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 25% 2023
Maldives 0% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 0% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 11% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 15% 2023 · HS 2017
Morocco 40% 2023
Mozambique 7.5% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 10% 2023
Nauru 10% 2021 · HS 2017
Nepal 20% 2023
New Zealand 0% 2023
Nicaragua 5% 0% – 10% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 15% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 12% 2017 · HS 2017
Panama 15% 2023
Papua New Guinea 10% 2023
Paraguay 16% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 7% 2023
Qatar 5% 2023
Russia 8.5% 7% – 10% 2021 · HS 2017
Rwanda 35% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 15% 2023
Senegal 20% 2023
Seychelles 0% 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 10% 2023
South Korea 0% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 5% 2023
St Lucia 5% 2023 · HS 2012
St Pierre & Miquelon 2% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Sudan 40% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 13%* 2023
Syria 10% 2020 · HS 2012
Tajikistan 7% 2021 · HS 2012
Tanzania 35% 2023
Thailand 10% 2023
Togo 20% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 25% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 35% 2023
Ukraine 0% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 0% 2023
Uruguay 16% 2023 · HS 2017
Uzbekistan 20% 2021 · HS 2017
Vanuatu 0% 2023
Venezuela 16% 2023 · HS 2017
Vietnam 20% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 8.3% 5% – 10% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 80%* 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
64213 Sacks & bags, of paper/paperboard, having a base of a width of 40 cm/more
End use (BEC Rev. 5)
Intermediate goods · BEC 511220
CPC 2.1 product
32152 Sacks and bags of paper
ISIC Rev. 4 activity
1702 Manufacture of corrugated paper and paperboard and of containers of paper and paperboard

Earlier HS editions

HSCode
20174819.30unchanged
20124819.30unchanged
20074819.30unchanged
20024819.30unchanged
19964819.30unchanged
19924819.30unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

EU deforestation regulation (EUDR)

Products of these commodities may only be placed on the EU market or exported if they are deforestation-free, legally produced and covered by a due diligence statement.

  • Wood applies from 30 December 2026

Paper and Paperboard: Articles of paper pulp, of paper or of paperboard (not including waste as defined in Article 3, point (1), of Directive 2008/98/EC; not including used products and second-hand products; not including recovered (waste and scrap) products and products derived from recovered (waste and scrap) products; not including single use packing material and packing containers used exclusively to support, protect or carry another product made available on the market or exported and presented with that product; not including packing material and packing containers clearly suitable for repetitive use used exclusively to support, protect or carry another product made available on the market or exported and presented with that product from the moment they are used for such purpose and onwards; not including items of correspondence and marketing and information materials exclusively accompanying another product made available on the market or exported, or supplied for marketing or information purposes free of charge)

Regulation (EU) 2023/1115, Annex I (consolidated text)

Binding rulings for similar goods 4

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.

  • N347288 U.S. CBP 15 April 2025 · 4819.30.00.40

    The tariff classification of paper shopping bags from China

  • N342927 U.S. CBP 16 October 2024 · 4819.30.00.40

    The tariff classification of paper shopping bags from Vietnam

  • N342495 U.S. CBP 20 September 2024 · 4819.30.00.40

    The tariff classification of paper shopping bags from China

  • N307634 U.S. CBP 21 November 2019 · 4819.30.00.40

    The tariff classification of a retail shopping bag from Vietnam

Subheading 4819.30 is a single line in the UK Global Tariff, where the duty is duty-free.

The EU Combined Nomenclature has one tariff line for subheading 4819.30; the duty is duty-free.

Goods from 156 countries can enter the UK at a preferential rate instead of the standard Free; 156 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

In the 12 months to August 2026, the UK imported paper sacks (base 40 cm+) worth £35.5m (down 7% on the year before), at an average of £2.26 per kg; China supplied 26%, followed by Poland.

World trade in paper sacks (base 40 cm+) reached US$1bn in 2024, up 0.2% on 2023.

Italy was the largest exporter with 12.4% of the total, ahead of China.

Questions and answers

What is the HS code for sacks and bags, having a base of a width of 40 cm or more?

Sacks and bags, having a base of a width of 40 cm or more fall under HS subheading 4819.30, part of heading 4819, in section X of the Harmonized System.

What is the import duty on sacks and bags, having a base of a width of 40 cm… in the UK?

Under the UK Global Tariff, imports under 4819.30 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on sacks and bags, having a base of a width of 40 cm… in the EU?

Under the EU Combined Nomenclature, imports under 4819.30 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most sacks and bags, having a base of a width of 40 cm…?

Italy, with US$173m in 2024 (12.4% of world exports).

Which countries can export paper sacks (base 40 cm+) to the UK duty-free?

156 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, CARIFORUM. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.

Is there anti-dumping duty on paper sacks (base 40 cm+)?

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 paper sacks (base 40 cm+) from?

In the 12 months to August 2026, the largest suppliers were China (26%), Poland (25%) and Italy (8%), out of total imports of £35.5m.

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