Subheading · Chapter 63 · Heading 6305

6305.32

6305.32: Flexible intermediate bulk containers

Bulk bags (FIBCs) of man-made fibres

6305.32 is the HS subheading for bulk bags (FIBCs) of man-made fibres, under heading 6305 in chapter 63.

What you pay

Importing into UK

Customs duty 6% – 12% standard rate · across 5 national lines depends on the country of origin
Additional duties and charges 3 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 32 00 00 Flexible intermediate bulk containers
  2. Of polyethylene or polypropylene strip or the like
  3. 6305 32 11 00 Knitted or crocheted 12%
  4. 6305 32 19 00 Other 6%
  5. 6305 32 90 00 Other 6%
  6. 6305 32 90 10 Nonwovens 6%
  7. Other 6%
  8. 6305 32 90 91 Knitted or crocheted 6%
  9. 6305 32 90 99 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 3

  • 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
  • Duty suspensionAutonomous tariff suspension Free
    Applies to goods from
    all countries
    In force
    until 31 December 2026
    Legal act
    2020 No. 1435
    Documents
    • 9Y12
    Tariff lines
    on 1 of 5 lines

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% – 12%
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% – 9.6%

UK: imports by month

last 12 months£80.2m-0.1% · previous 12 months
Average import price£1.85 per kg
Jan 2024: £4.4mFeb 2024: £5mMar 2024: £4.8mApr 2024: £5.9mMay 2024: £5.6mJun 2024: £5.6mJul 2024: £5.7mAug 2024: £5.9mSept 2024: £6.5mOct 2024: £8.5mNov 2024: £7.4mDec 2024: £4.8mJan 2025: £7.1mFeb 2025: £6.6mMar 2025: £6.9mApr 2025: £7.7mMay 2025: £7mJun 2025: £4.9mJul 2025: £7.2mAug 2025: £5.7mSept 2025: £7.2mOct 2025: £7.2mNov 2025: £6.9mDec 2025: £5mJan 2026: £6.8mFeb 2026: £7.6mMar 2026: £5.6mApr 2026: £6.2mMay 2026: £7.9mJun 2026: £7.3mJul 2026: £6.1mAug 2026: £6.3m 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
India £59.3m 74% +4.1%
Türkiye £9.1m 11.4% -20.6%
Bangladesh £4m 4.9% -17.1%
China £1.8m 2.2% +9%
Romania £846k 1.1% +13.5%
Vietnam £795k 1% +0.1%
Bulgaria £714k 0.9% -24%
Czechia £544k 0.7% +63.5%

Same subheading in other tariffs

World trade in 2024

6305.32 · US$3bn

Trade value (US$) no reported trade < US$2mUS$2m+US$6m+US$29m+> US$198m

Exports: 124
  1. India: US$871m
  2. China: US$420m
  3. Vietnam: US$388m
  4. Türkiye: US$198m
  5. Germany: US$73m
  6. Mexico: US$68m
  7. Bangladesh: US$58m
  8. Netherlands: US$48m
  9. Thailand: US$41m
  10. Romania: US$37m
  11. Czechia: US$32m
  12. Indonesia: US$29m
  13. Belgium: US$29m
  14. Serbia: US$25m
  15. Ukraine: US$22m
  16. Poland: US$18m
  17. United States: US$17m
  18. Greece: US$16m
  19. Azerbaijan: US$15m
  20. France: US$15m
  21. Bulgaria: US$14m
  22. Russia: US$14m
  23. Sweden: US$11m
  24. Spain: US$11m
  25. Italy: US$8m
  26. Uzbekistan: US$8m
  27. Austria: US$8m
  28. Finland: US$8m
  29. United Kingdom: US$8m
  30. Georgia: US$6m
  31. Slovakia: US$6m
  32. Cambodia: US$5m
  33. Kazakhstan: US$5m
  34. Bosnia & Herzegovina: US$4m
  35. Zambia: US$4m
  36. Moldova: US$4m
  37. Malaysia: US$4m
  38. Denmark: US$3m
  39. South Africa: US$3m
  40. Hungary: US$3m
  41. Estonia: US$3m
  42. Slovenia: US$3m
  43. Iran: US$3m
  44. Canada: US$3m
  45. Brazil: US$3m
  46. South Korea: US$3m
  47. Sri Lanka: US$2m
  48. Philippines: US$2m
  49. Colombia: US$2m
  50. Madagascar: US$2m
  51. Croatia: US$2m
  52. Portugal: US$2m
  53. Ireland: US$2m
  54. Saudi Arabia: US$2m
  55. New Zealand: US$2m
  56. Pakistan: US$2m
  57. Guatemala: US$2m
  58. Lithuania: US$2m
  59. Qatar: US$2m
  60. Egypt: US$2m

Top exporters

RankCountryValueShare
1 India US$871m 33.3%
2 China US$420m 16%
3 Vietnam US$388m 14.8%
4 Türkiye US$198m 7.6%
5 Germany US$73m 2.8%
6 Mexico US$68m 2.6%
7 Bangladesh US$58m 2.2%
8 Netherlands US$48m 1.8%
9 Thailand US$41m 1.6%
10 Romania US$37m 1.4%

Top importers

RankCountryValueShare
1 United States US$403m 15.4%
2 Japan US$312m 11.9%
3 South Korea US$250m 9.5%
4 Germany US$198m 7.6%
5 France US$148m 5.6%
6 Netherlands US$113m 4.3%
7 Belgium US$103m 4%
8 Spain US$98m 3.7%
9 United Kingdom US$88m 3.4%
10 Poland US$59m 2.3%

Binding rulings for similar goods 12

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.

  • N353225 U.S. CBP 29 September 2025 · 6305.32.00.10

    The tariff classification, country or origin, and marking of an unfinished Flexible Intermediate Bulk Container (FIBC) shell from China

  • N324891 U.S. CBP 13 April 2022 · 6305.32.00.10

    The tariff classification of a flexible intermediate bulk container from Thailand, Bangladesh, or China

  • N317654 U.S. CBP 12 March 2021 · 6305.32.00.10

    The tariff classification of a polyethylene container liner from India

  • H286251 U.S. CBP 12 September 2019 · 6305.32.00

    Internal Advice Request; Tariff Classification of Coated Woven Container Liners.

  • N303214 U.S. CBP 26 March 2019 · 6305.32.00.10

    The tariff classification of a flexible intermediate bulk container from India.

  • N298340 U.S. CBP 18 July 2018 · 6305.32.00.10

    The tariff classification of a fishmeal bag from South Korea

  • 600015627 HMRC 29 July 2026 – 28 July 2029 · 6305 32 19 00

    A subsea use bulk bag made from woven polypropylene, measuring 90 x 90 x 90 cm. The bag has 5000 denier yarn over lock and straight stitching The bag also has red lifting loops and white tipping loops .There is a company logo and all sides of the bag. The item is designed to be filled with…

  • 600015639 HMRC 2 June 2026 – 1 June 2029 · 6305 32 19 00

    These bags are designed for the storage and transportation of bulk materials such as sand, stone, pebbles, grains, fertilizers, and various other industrial products. They are manufactured from woven polypropylene (PP) fabric, ensuring strength and durability. The bag has a capicity of holding…

  • 600008874 HMRC 25 January 2024 – 24 January 2027 · 6305 32 19 00

    Flexible intermediate bulk container. A large capacity Bulk bag made from UV stabilised, uncoated, white polypropylene Narrow Woven Strips of less than 5mm wide and 1mm thick. Each corner has a lifting loop that is stitched into the fabric of the bag for extra strength. Suitable for holding sand,…

12 rulings in total for this code

In the UK Global Tariff, subheading 6305.32 covers 5 tariff lines and the duty is between 6% and 12%.

The EU Combined Nomenclature divides subheading 6305.32 into 3 tariff lines; the duty is between 7.2% and 12% (average 8.8%).

Goods from 174 countries can enter the UK at a preferential rate instead of the standard 6% – 12%; 173 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 bulk bags (FIBCs) of man-made fibres worth £80.2m (down 0% on the year before), at an average of £1.85 per kg; India supplied 74%, followed by Türkiye.

World trade in bulk bags (FIBCs) of man-made fibres reached US$3bn in 2024, up 6.4% on 2023.

India was the largest exporter with 33.3% of the total, ahead of China.

Products classified here

Questions and answers

What is the HS code for flexible intermediate bulk containers?

Flexible intermediate bulk containers fall under HS subheading 6305.32, part of heading 6305, in section XI of the Harmonized System.

What is the import duty on flexible intermediate bulk containers in the UK?

Under the UK Global Tariff, imports under 6305.32 from countries without a preferential agreement are charged at 6% to 12%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on flexible intermediate bulk containers in the EU?

Under the EU Combined Nomenclature, imports under 6305.32 from countries without a preferential agreement are charged at 7.2% to 12%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most flexible intermediate bulk containers?

India, with US$871m in 2024 (33.3% of world exports).

Which countries can export bulk bags (FIBCs) of man-made fibres 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% – 12% applies. Pick a country above to see its rate.

Is there anti-dumping duty on bulk bags (FIBCs) of man-made fibres?

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 bulk bags (FIBCs) of man-made fibres from?

In the 12 months to August 2026, the largest suppliers were India (74%), Türkiye (11%) and Bangladesh (5%), out of total imports of £80.2m.