Import duty on poly mailers & plastic bags in the UK

HS code

3923.21

UK commodity code

3923 21 00 00

UK import duty

6%

UK VAT

20%

Source: UK Global Tariff (HMRC Trade Tariff service) · checked 2026-10-31

Sacks and bags of polyethylene, including poly mailers and zip-lock bags, are 3923.21.

UK commodity codes under 3923.21

UK commodity codeDescriptionImport dutyVAT
3923 21 00 00Sacks and bags (including cones) › Of polymers of ethylene6%20%

Import duty on poly mailers & plastic bags by country

How UK import charges work

The duty shown is the standard rate for goods from countries without a trade deal. Goods from a country with a UK trade agreement may pay less, or nothing, if they meet the rules of origin. A few products from certain countries also pay anti-dumping duties. The UK charges import VAT on the customs value plus shipping, insurance and duty.

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Frequently asked questions

Q1What is the UK commodity code for poly mailers & plastic bags?
3923 21 00 00. It starts with the international HS code 3923.21, which is the same in every country.
Q2What is the import duty on poly mailers & plastic bags in the UK?
The standard UK duty under 3923 21 00 00 is 6%. Goods from countries with a trade agreement may pay less if they meet the rules of origin.
Q3Do I pay VAT on imported poly mailers & plastic bags?
Yes. Import VAT of 20% applies on top of duty. The UK charges import VAT on the customs value plus shipping, insurance and duty.
Q4Is the UK code the same as the US HTS code?
Only the first 6 digits (3923.21) are the same. The US adds its own digits and rates: see the US HTS code for poly mailers & plastic bags.

Find another product’s UK duty

New to customs terms? Read what an HS code is and our guide on how to calculate landed cost.

Classification guidance only, not a binding ruling or customs advice. The right code depends on your product’s exact material, function and construction. For certainty, get an Advance Tariff Ruling from HMRC, or ask a licensed customs broker.