Sourcing flexible pouches from China
Flexible packaging pouches from China normally carry 6% UK duty; narrowly defined bags can qualify for 0% suspensions. Plastic pouches used for food need a declaration of compliance. Specify the laminate, filling conditions and seal design before approving production. Cambridge China Bridge sources flexible packaging pouches.
Pouch duties and conditional suspensions
Read from the UK Trade Tariff on 3 October 2026, heading 3923 covers plastic packing articles and closures. Flexible packaging pouches fall within its sacks and bags lines according to their material. These lines carry 6% duty for goods from China, as do separately supplied other plastic closures. For the wider family, see custom printed retail packaging.
The ethylene-polymer bag line has a 0% suspension restricted to a specified damp-proof laminate construction. The other-plastics bag line has a 0% suspension with restrictive bioprocessing and hazardous-waste bag descriptions. Ordinary retail pouches should not assume eligibility. The supplied facts show no anti-dumping or countervailing measures or attached import controls on the selected lines. The waste control elsewhere in this heading concerns film supports, rather than these pouch lines.
Confirm the commodity code using the complete layer composition and finished pouch design, particularly for laminates containing paper or aluminium. Give your broker the material breakdown and any claimed suspension specification before shipment.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Packaging bags and pouches of polymers of ethylene | 3923 21 00 00 | 6% | None |
| Packaging bags and pouches of poly(vinyl chloride) | 3923 29 10 00 | 6% | None |
| Packaging bags and pouches of other plastics | 3923 29 90 00 | 6% | None |
| Other plastic closures, supplied separately for pouches | 3923 50 90 00 | 6% | None |
Specify the laminate and filling process
Specify each layer, its thickness, the food-contact surface where relevant, and the total finished thickness. Agree the pouch width, height, gusset, usable fill volume, zipper position, tear notch and any spout or valve. Describe the contents and whether filling involves heat, freezing, vacuum or subsequent heating. Ask for samples made with the proposed production laminate and trial them on your filling equipment.
For food use, obtain a declaration of compliance from the packaging supplier. Ask for supporting migration tests matched to the intended contents and contact conditions, rather than accepting a generic material certificate. Approve the printed sample, including barcode readability, seal margins and a clear area for batch marking.
Check whether each imported plastic packaging component is subject to Plastic Packaging Tax. Keep records showing its material composition. Assess your packaging EPR position: all producers must assess the packaging they supply or import to establish whether they have obligations.
Worked duty example
Illustrative example, not a quote: 50,000 polyethylene packaging pouches, illustrative only 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
Dimensions: compare the pouch, gusset, zipper and opening with the approved sample; confirm that the filling nozzle fits.
Seals: inspect for wrinkles and trapped material; fill and seal samples using the intended settings, then check for leakage and opening under handling.
Laminate and print: check thickness, layer separation, odour, colour, registration and barcode readability against the agreed specification.
Packing and documents: check pouch counts, carton protection and batch identification; match food-contact paperwork to the supplied construction.
What goes wrong
A pouch can look right while using a different sealant layer or thinner barrier film. This can change sealing behaviour, allow odours through or cause layers to separate. Zippers can obstruct filling, gussets can reduce usable capacity, and print can run into the sealing area. Compare production samples with the approved construction and trial filled packs before releasing the order.
Do not treat a general food-grade statement as the declaration of compliance needed for plastic food packaging. A different laminate can also change classification or undermine a suspension claim. Obtain the actual material breakdown and check paperwork before shipment.
Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification.
Frequently asked questions
What is the UK import duty on flexible pouches from China?
The selected pouch and closure lines carry 6% duty. Specified damp-proof bags and narrowly defined specialist bags have conditional 0% suspensions; ordinary retail pouches should not assume they qualify.
What paperwork do I need for food packaging pouches?
Obtain a declaration of compliance from the packaging supplier. Ask for supporting migration tests relevant to the actual laminate, contents and intended contact conditions.
Can I order pouches before testing them on my filling machine?
Trial the proposed production laminate first. Check nozzle clearance, filling behaviour, sealing settings, zipper access and leakage with the intended contents.
Does Plastic Packaging Tax apply to imported pouches?
Check each component against HMRC guidance. For mixed-material packaging, plastic must outweigh each other substance to be classed as plastic packaging for the tax. Keep composition records.