Subheading · Chapter 63 · Heading 6305
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
Rates by national line · UK Global Tariff
UK lines →- 6305 32 00 00 Flexible intermediate bulk containers
- Of polyethylene or polypropylene strip or the like
- 6305 32 11 00 Knitted or crocheted 12%
- 6305 32 19 00 Other 6%
- 6305 32 90 00 Other 6%
- 6305 32 90 10 Nonwovens 6%
- Other 6%
- 6305 32 90 91 Knitted or crocheted 6%
- 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 6% – 12% |
| 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 |
| 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 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
EUWorld trade in 2024
Trade value (US$) no reported trade < US$1.5mUS$1.5m+US$6.5m+US$28.7m+> US$198.2m
Exports: 124
- India: US$870.9m
- China: US$420m
- Vietnam: US$387.5m
- Türkiye: US$198.2m
- Germany: US$73m
- Mexico: US$67.6m
- Bangladesh: US$57.9m
- Netherlands: US$47.6m
- Thailand: US$40.9m
- Romania: US$36.6m
- Czechia: US$32.3m
- Indonesia: US$28.7m
- Belgium: US$28.6m
- Serbia: US$25m
- Ukraine: US$22m
- Poland: US$18.4m
- United States: US$16.7m
- Greece: US$15.7m
- Azerbaijan: US$15.4m
- France: US$14.9m
- Bulgaria: US$14.3m
- Russia: US$13.6m
- Sweden: US$11m
- Spain: US$10.9m
- Italy: US$8.3m
- Uzbekistan: US$8.1m
- Austria: US$8.1m
- Finland: US$7.9m
- United Kingdom: US$7.7m
- Georgia: US$6.5m
- Slovakia: US$5.6m
- Cambodia: US$5m
- Kazakhstan: US$4.8m
- Bosnia & Herzegovina: US$4.3m
- Zambia: US$4.1m
- Moldova: US$3.8m
- Malaysia: US$3.6m
- Denmark: US$3.5m
- South Africa: US$3.4m
- Hungary: US$3.1m
- Estonia: US$3m
- Slovenia: US$3m
- Iran: US$2.9m
- Canada: US$2.9m
- Brazil: US$2.8m
- South Korea: US$2.8m
- Sri Lanka: US$2.5m
- Philippines: US$2.3m
- Colombia: US$2.2m
- Madagascar: US$2.1m
- Croatia: US$2.1m
- Portugal: US$2.1m
- Ireland: US$2m
- Saudi Arabia: US$1.9m
- New Zealand: US$1.8m
- Pakistan: US$1.7m
- Guatemala: US$1.7m
- Lithuania: US$1.7m
- Qatar: US$1.7m
- Egypt: US$1.5m
Trade value (US$) no reported trade < US$751.7kUS$751.7k+US$5.6m+US$22.7m+> US$103.5m
Imports: 202
- United States: US$402.9m
- Japan: US$312.1m
- South Korea: US$249.7m
- Germany: US$198.4m
- France: US$147.6m
- Netherlands: US$112.8m
- Belgium: US$103.5m
- Spain: US$97.6m
- United Kingdom: US$88.2m
- Poland: US$59.4m
- Australia: US$57.9m
- Italy: US$54.4m
- Canada: US$46.8m
- Thailand: US$30.3m
- Denmark: US$29.8m
- Norway: US$29.7m
- Sweden: US$29.3m
- Austria: US$24.6m
- Russia: US$23m
- Chile: US$22.8m
- Malaysia: US$22.7m
- Taiwan: US$22.6m
- Philippines: US$17.5m
- Finland: US$17.3m
- Hungary: US$17.2m
- Kazakhstan: US$16.8m
- Switzerland: US$16.4m
- Singapore: US$16.4m
- Ireland: US$16.4m
- Czechia: US$16.3m
- Israel: US$15.1m
- Bulgaria: US$13.2m
- Mexico: US$13m
- Portugal: US$13m
- Laos: US$12.3m
- Greece: US$11.7m
- Romania: US$11.4m
- Brazil: US$11.4m
- Lithuania: US$9.4m
- New Zealand: US$9m
- United Arab Emirates: US$8.7m
- Saudi Arabia: US$8.7m
- Indonesia: US$8.3m
- China: US$7.4m
- Serbia: US$7.1m
- Slovakia: US$6.7m
- Slovenia: US$6.3m
- Zimbabwe: US$6.3m
- Egypt: US$6.2m
- Oman: US$5.8m
- South Africa: US$5.6m
- Uruguay: US$5.5m
- India: US$4.9m
- Algeria: US$4.7m
- Argentina: US$4.4m
- Latvia: US$4.4m
- Ukraine: US$4.3m
- Congo - Kinshasa: US$4.1m
- Tanzania: US$4m
- Vietnam: US$4m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | India | US$870.9m | 33.3% |
| 2 | China | US$420m | 16% |
| 3 | Vietnam | US$387.5m | 14.8% |
| 4 | Türkiye | US$198.2m | 7.6% |
| 5 |  Germany | US$73m | 2.8% |
| 6 |  Mexico | US$67.6m | 2.6% |
| 7 | Bangladesh | US$57.9m | 2.2% |
| 8 |  Netherlands | US$47.6m | 1.8% |
| 9 |  Thailand | US$40.9m | 1.6% |
| 10 | Romania | US$36.6m | 1.4% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  United States | US$402.9m | 15.4% |
| 2 |  Japan | US$312.1m | 11.9% |
| 3 |  South Korea | US$249.7m | 9.5% |
| 4 | Germany | US$198.4m | 7.6% |
| 5 |  France | US$147.6m | 5.6% |
| 6 | Netherlands | US$112.8m | 4.3% |
| 7 |  Belgium | US$103.5m | 4% |
| 8 |  Spain | US$97.6m | 3.7% |
| 9 | United Kingdom | US$88.2m | 3.4% |
| 10 |  Poland | US$59.4m | 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
The tariff classification, country or origin, and marking of an unfinished Flexible Intermediate Bulk Container (FIBC) shell from China
- N324891 U.S. CBP
The tariff classification of a flexible intermediate bulk container from Thailand, Bangladesh, or China
- N317654 U.S. CBP
The tariff classification of a polyethylene container liner from India
- H286251 U.S. CBP
Internal Advice Request; Tariff Classification of Coated Woven Container Liners.
- N303214 U.S. CBP
The tariff classification of a flexible intermediate bulk container from India.
- N298340 U.S. CBP
The tariff classification of a fishmeal bag from South Korea
- 600015627 HMRC
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
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
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$2.6bn 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$870.9m 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.