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HS Code 6305.90 : Sacks and bags, of a kind used for the packing of goods, Of other textile materials (899)

The 6-digit Harmonized System (HS) code for sacks and bags, of a kind used for the packing of goods, of other textile materials (899) is 6305.90. Under the 2026 Pakistan (FBR), the representative MFN general duty rate is 20% [Federal Board of Revenue (Pakistan)].

Chapter

Ch 63

Heading

6305

Subheading

6305.90

PK MFN Duty

20%

MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY

Chapter 63

Sacks and bags, of a kind used for the packing of goods

Heading 6305

6305

Sacks and bags, of a kind used for the packing of goods

Subheading .90

.90

Of other textile materials (899)

MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

Pakistan (Federal Board of Revenue - FBR)

6305.90

Representative Customs Duty Rate

20%

Verified July 2026 · FBR Source

MODULE 5: PAKISTAN IMPORT DUTY & SALES TAX BREAKDOWN

FBR Base Customs Duty

20%

First Schedule Tariff [FBR]

Sales Tax on Imports

18.00 %

Landed Cost Base [Sales Tax 18%]

De Minimis Threshold

PKR 5,000 (~$18)

Customs Exemption

Notice: Pakistan customs entry, PCT tariff classification, customs duties, Regulatory Duties (RD), and 18% Sales Tax are governed by the Federal Board of Revenue (FBR). Always verify declarable lines with FBR prior to import.

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MODULE 6: Mandatory Customs Entry Document Matrix

Rule-Derived Customs Entry Package Checklist

UNIVERSAL DOCUMENT

Commercial Invoice

Itemized description, currency, Incoterms, seller/buyer details, and country of origin.

UNIVERSAL DOCUMENT

Packing List & Bill of Lading

Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.

PREFERENTIAL RULE

Certificate of Origin (If Claiming FTA)

Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.

MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags

Standard Entry This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.

MODULE 8: PAKISTAN Trade Remedies & Safeguards

Federal Board of Revenue Pakistan (FBR) Anti-Dumping / Trade Defence

Standard Pakistan FBR Customs Tariff 2026

Steel & Commodity Safeguards

Exempt (Non-Steel Commodity)

Regulatory Compliance Status

Standard Statutory Clearance

MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)

Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.

Agreement Code	Trade Agreement / Program	Preferential Rate	Rules of Origin (RoO) Requirement
MFN	WCO Most-Favoured-Nation (MFN) Status	Standard MFN Rate	Applies to all WTO member states for Sacks and bags, of a kind used for the packing of goods, Of other textile materials (899).
FTA	Pakistan Preferential & Regional Trade Agreements	Free / Concessional	Subject to official Certificate of Origin & Rules of Origin (RoO) requirements.

MODULE 10: Logistics, Freight & Transport Specifications

Standard 20ft Container

~28 CBM / 28,000 kg Payload

Standard 40ft High-Cube

~68 CBM / 28,600 kg Payload

Stowage Factor & Handling

Standard commercial packaging for Sacks and bags, of a kind used for the packing of goods, Of other textile materials (899)

MODULE 11: Pakistan FBR Advance Classification Ruling

Legally binding classification rulings issued by Federal Board of Revenue for HS 6305.90.

Query official FBR portal:

Search FBR Pakistan Portal for 6305.90 →

Pakistan FBR Customs Lines (6305.90)

National line-level (8/10-digit) detail for Pakistan (FBR): coverage in progress.

Universal 6-digit WCO backbone applied rate: 20%. Confirm the full national commodity code at the official source (Federal Board of Revenue (Pakistan)).

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code	Heading Category	Action
6305.10	Subheading under Heading 6305	HS 6305.10 Pakistan Duty & Entry Rules →
6305.20	Subheading under Heading 6305	HS 6305.20 Pakistan Duty & Entry Rules →
6305.32	Subheading under Heading 6305	HS 6305.32 Pakistan Duty & Entry Rules →
6305.33	Subheading under Heading 6305	HS 6305.33 Pakistan Duty & Entry Rules →

Official Primary Sources & Authority References

Federal Board of Revenue Pakistan (FBR) ↗

Official Pakistan Customs tariff schedule, 18% Sales Tax, and SAFTA rules.

FBR Advance Classification Ruling System ↗

Federal Board of Revenue binding advance classification rulings database.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Sacks and bags, of a kind used for the packing of goods, Of other textile materials (899)?

Under WCO Harmonized System 2022 and United States (USITC HTS), Sacks and bags, of a kind used for the packing of goods, Of other textile materials (899) is classified under HS 6305.90 (Heading 6305, Chapter 63). The representative PK MFN general duty rate is 20%.

How is HS 6305.90 distinguished within Heading 6305 (Sacks and bags, of a kind used for the packing of goods)?

Heading 6305 covers Sacks and bags, of a kind used for the packing of goods. Subheading 6305.90 specifically isolates Of other textile materials (899). Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 6305.

What are the primary candidate subheadings related to HS 6305.90?

Related subheadings under Heading 6305 include 6305.10, 6305.20, 6305.32, 6305.33, 6305.39. Classification depends on processing stage, decaffeination, purity, or material form.

What mandatory commercial entry documents are required to import Sacks and bags, of a kind used for the packing of goods, Of other textile materials (899)?

Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.

Can goods under HS 6305.90 enter duty-free under USMCA or Free Trade Agreements?

Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.

What is the US formal entry threshold for shipments of Sacks and bags, of a kind used for the packing of goods, Of other textile materials (899)?

Commercial shipments of Sacks and bags, of a kind used for the packing of goods, Of other textile materials (899) with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.

How can an importer obtain a binding CBP classification ruling for HS 6305.90?

Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.

What import VAT or sales tax applies to HS 6305.90 in Pakistan?

Commercial imports of Sacks and bags, of a kind used for the packing of goods, Of other textile materials (899) under HS 6305.90 into Pakistan are subject to 18% Sales Tax, assessed on the entered customs value plus applicable duties.

What is the customs duty de minimis threshold in Pakistan?

The customs de minimis threshold for import shipments into Pakistan is PKR 5,000 (~$18). Consignments under this value may qualify for duty-free or simplified entry under local regulations.

Which authority regulates customs entry and tariff classification in Pakistan?

Customs declarations, import duty assessments, and FBR Advance Classification Ruling System for HS 6305.90 are administered by Federal Board of Revenue Pakistan (FBR).

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