Sourcing bin bags from China

UK duty on plastic bin bags

Read from the UK Trade Tariff on 4 December 2026, heading 3923 covers plastic articles for conveying or packing goods and plastic closures. Polyethylene bin bags fall within 3923 21 00 00, carrying 6% duty for goods from China. The table repeats this code for different bag formats.

The other plastic bag lines, 3923 29 10 00 and 3923 29 90 00, also carry 6%. None of these bag lines lists anti-dumping or countervailing duty or an attached import control. Narrow suspensions cover specified damp-proof bags and specialised bioprocessing or hazardous-waste bags; they do not provide general relief for ordinary bin bags.

Confirm the resin and construction before selecting your commodity code. For other products within this heading, see plastic food storage containers. Assess Plastic Packaging Tax separately from customs duty.

Specify usable size, film and bottom seals

State the bin opening and depth, bag opening width, gusset dimensions, usable length and closure style. Agree film thickness and tolerances, bag weight, resin blend, permitted recycled content, colour and odour acceptance. Define how the factory measures thickness so folded film is not mistaken for a single wall.

Approve samples on the intended bin. Agree a safe loaded lifting test, a leakage check suited to the intended waste, and acceptance criteria for bottom seals, drawstrings and perforations. Specify bags per roll, rolls per carton and whether the roll has a core.

HMRC lists bin liners and refuse sacks within Plastic Packaging Tax's scope. Obtain bag weights and supporting material records for your assessment. Consumer bin bags sold in Great Britain must be safe in normal or reasonably foreseeable use; assess foreseeable misuse and agree suitable safety information before approving the retail pack.

Worked duty example

Illustrative example, not a quote: Illustrative order of 1,000 rolls of polyethylene bin bags under 3923 21 00 00, invoiced at £4,000 free on board, with £1,200 of freight and insurance to the UK. The customs value is £5,200. Duty at 6% is £312. Import VAT at 20% is charged on the customs value plus duty, £5,512, so it is £1,102.40. Import taxes total £1,414.40; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £312 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Fit and film: measure opening width, gussets, usable length and film thickness against the approved specification; fit samples over the intended bin rim.

Seals and lifting: check bottom seals for gaps and thin spots, then perform the agreed leakage and loaded lifting checks.

Dispensing and closure: separate bags along the perforations and check that tears do not enter the next bag; test drawstrings or tie handles under the agreed load.

Count and condition: count bags and rolls, compare bag weights, and check for pinholes, embedded particles, strong odour and damp or crushed cartons. Match the delivered stock to the approved sample and artwork.

What goes wrong

A stated capacity does not establish whether a bag fits the bin rim or reaches its base. Short usable length and narrow openings can leave the film carrying the load while suspended. A bag may pass a dry lifting check yet leak through a poorly formed bottom seal.

Thin patches, contamination and changes in the resin blend can cause punctures or inconsistent tearing. Perforations can open the next bag, while drawstrings can pull free from their channels. Keep approved samples and agree the inspection scope before production.

Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For repeat volumes, see container programmes.