Subheading · Chapter 63 · Heading 6305

6305.20

6305.20: Sacks and bags, of a kind used for the packing of goods: of cotton

Official description Of cotton

Subheading 6305.20 belongs to heading 6305 (sacks and bags, of a kind used for the packing of goods) in chapter 63.

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 2 additional measures Import requirements: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 6305 20 00 00 Of cotton 6%
  2. 6305 20 00 10 Knitted or crocheted 6%
  3. 6305 20 00 90 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 2

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014
  • 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 2

  • 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
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
    Documents
    • Y084 Derogation from import prohibition by virtue of Article 16i (1) of Council Regulation (EU) 2017/1509

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
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
DCTS Standard Indonesia 4.8%

UK: imports by month

last 12 months£5.8m-13.4% · previous 12 months
Average import price£8.41 per kg
Jan 2024: £465kFeb 2024: £281kMar 2024: £424kApr 2024: £440kMay 2024: £246kJun 2024: £552kJul 2024: £498kAug 2024: £338kSept 2024: £667kOct 2024: £929kNov 2024: £1.3mDec 2024: £372kJan 2025: £410kFeb 2025: £411kMar 2025: £382kApr 2025: £369kMay 2025: £433kJun 2025: £477kJul 2025: £539kAug 2025: £447kSept 2025: £648kOct 2025: £435kNov 2025: £668kDec 2025: £403kJan 2026: £331kFeb 2026: £514kMar 2026: £447kApr 2026: £500kMay 2026: £526kJun 2026: £319kJul 2026: £511kAug 2026: £530k 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 £1.9m 32.3% -19.6%
India £1.4m 23.7% -3.7%
Italy £507k 8.7% -54.4%
Pakistan £488k 8.4% +3.8%
France £306k 5.2% +74.7%
Poland £268k 4.6% +93.9%
Albania £212k 3.6% +0.1%
Türkiye £180k 3.1% +3.8%

Same subheading in other tariffs

World trade in 2024

6305.20 · US$211m

Trade value (US$) no reported trade < US$65kUS$65k+US$430k+US$2m+> US$13m

Exports: 130
  1. India: US$59m
  2. China: US$49m
  3. Italy: US$13m
  4. Albania: US$13m
  5. France: US$12m
  6. Pakistan: US$12m
  7. Tunisia: US$8m
  8. Portugal: US$5m
  9. Netherlands: US$3m
  10. United States: US$3m
  11. Vietnam: US$3m
  12. Türkiye: US$2m
  13. Poland: US$2m
  14. Germany: US$2m
  15. Bulgaria: US$2m
  16. Hong Kong SAR China: US$2m
  17. Indonesia: US$2m
  18. Philippines: US$1m
  19. United Kingdom: US$1m
  20. Spain: US$1m
  21. Singapore: US$1m
  22. Bangladesh: US$945k
  23. Denmark: US$846k
  24. Switzerland: US$843k
  25. Sweden: US$822k
  26. Morocco: US$801k
  27. South Africa: US$797k
  28. Cambodia: US$583k
  29. Thailand: US$535k
  30. Guatemala: US$430k
  31. Canada: US$398k
  32. Lithuania: US$372k
  33. Hungary: US$327k
  34. Nepal: US$324k
  35. Romania: US$309k
  36. Belgium: US$305k
  37. Uzbekistan: US$303k
  38. Sri Lanka: US$302k
  39. Czechia: US$299k
  40. Malaysia: US$297k
  41. Austria: US$270k
  42. Mexico: US$263k
  43. Moldova: US$255k
  44. Australia: US$231k
  45. Slovakia: US$217k
  46. South Korea: US$215k
  47. Taiwan: US$175k
  48. Brazil: US$147k
  49. Egypt: US$144k
  50. Japan: US$141k
  51. Kenya: US$116k
  52. Ireland: US$114k
  53. Madagascar: US$113k
  54. Estonia: US$105k
  55. United Arab Emirates: US$103k
  56. Argentina: US$89k
  57. Armenia: US$87k
  58. Russia: US$78k
  59. Israel: US$72k
  60. Croatia: US$65k

Top exporters

RankCountryValueShare
1 India US$59m 27.9%
2 China US$49m 23.4%
3 Italy US$13m 6.3%
4 Albania US$13m 6.2%
5 France US$12m 5.8%
6 Pakistan US$12m 5.5%
7 Tunisia US$8m 3.7%
8 Portugal US$5m 2.4%
9 Netherlands US$3m 1.6%
10 United States US$3m 1.5%

Top importers

RankCountryValueShare
1 France US$39m 18.4%
2 Italy US$25m 11.6%
3 United States US$18m 8.7%
4 Australia US$18m 8.6%
5 Germany US$11m 5.2%
6 Spain US$11m 5.2%
7 United Kingdom US$8m 3.9%
8 Poland US$7m 3.3%
9 Japan US$5m 2.5%
10 Netherlands US$5m 2.3%

The UK Global Tariff divides subheading 6305.20 into 2 tariff lines; the duty is 6%.

Subheading 6305.20 is a single line in the EU Combined Nomenclature, where the duty is 7.2%.

173 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 these goods into the UK came to £5.8m between September 2025 and August 2026 (down 13% on the year before); China supplied 32%, followed by India.

In 2024, countries exported these goods worth US$211m (−7.3% year on year).

The largest exporter was India (US$59m), followed by China.

Questions and answers

What is the HS code for sacks and bags, of a kind used for the packing of goods: of cotton?

Sacks and bags, of a kind used for the packing of goods: of cotton fall under HS subheading 6305.20, part of heading 6305, in section XI of the Harmonized System.

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

Under the UK Global Tariff, imports under 6305.20 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 6305.20 from countries without a preferential agreement are charged at 7.2%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most sacks and bags?

India, with US$59m in 2024 (27.9% of world exports).

Which countries can export these goods to the UK duty-free?

173 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 these goods?

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 these goods from?

In the 12 months to August 2026, the largest suppliers were China (32%), India (24%) and Italy (9%), out of total imports of £5.8m.