Sourcing paper carrier bags from China

Paper carrier bag codes and UK duty

Heading 4819 covers paper and paperboard packing containers, including bags. Paper carrier bags divide between 4819 30 00 00 for a base width of 40 cm or more and 4819 40 00 00 for other sacks and bags. The table shows carrier-bag variants sharing these codes.

Read from the UK Trade Tariff on 6 October 2026, both bag codes carry 0% duty for goods from China. The supplied tariff record lists no anti-dumping or countervailing measures, suspensions or attached import controls for either code. Import VAT is 20%.

Confirm the commodity code using the finished bag's material and base width. For boxes and other products within this heading, see custom printed retail packaging. For paper sack packaging, see sourcing multiwall paper sacks.

Specify paper, handles and the finished base

Specify finished width, height and base depth on a drawing, with a separate identification of the tariff base-width measurement. State paper type, grammage, virgin or recovered fibre content, handle style, reinforcement patches, bottom construction and any coating. Test a production sample with the actual goods it will carry.

Approve artwork position, print colour and paper shade against a physical sample. Agree whether folds may cross the logo and how the print should look around the side gussets. Packaging must use the minimum weight and volume needed to keep its contents safe and hygienic, so agree strength and fit together.

For virgin-fibre paper placed on the GB market, confirm any timber due-diligence obligations with the relevant authority. Ask for pulp source, species and country of harvest; confirm how bamboo-based and recovered waste-and-scrap products are treated. Check with the relevant authority whether UK packaging producer responsibility applies, and obtain bag weights split by material. If bags will touch unwrapped food, ask for evidence of suitability for that use.

Worked duty example

Illustrative example, not a quote: 5,000 printed paper carrier bags with reinforced handles, illustrative order under 4819 40 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 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £5,200, so it is £1,040. With no duty, the only import tax is the VAT, which a VAT-registered importer can usually reclaim. The import duty and VAT guide explains each step.

Inspection checklist

Handles: load the bag with the intended contents and check handle pull-out, reinforcement lifting and tearing around attachment points.

Base and folds: open bags from different cartons, check finished dimensions and look for incomplete glue bonds, blocked interiors and splits along creases.

Print: compare paper shade, colour, logo position and rubbing against the approved sample; check ink transfer onto neighbouring bags.

Arrival condition: check for damp cartons, musty odour, mould, crushed edges and mixed designs. Record findings against the agreed inspection specification.

What goes wrong

A thicker-looking bag can still fail when its handle patch or bottom glue joint is weak. Substituted paper changes stiffness, shade and folding behaviour. Approve a finished sample with the intended load, keep it as the comparison sample and require agreement before paper or adhesive substitutions.

Dense packing can crease printed faces, while damp shipping cartons can leave bags distorted or stuck together. Agree carton packing and moisture protection before shipment. Keep damaged cartons and affected bags available for examination, with photographs linking the defects to the carton markings.

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.