What is this product?
Clear plastic bags for office/school use (document bags, stationery bags, transparent zipper pouches) are classified under HS 3926.10.00 — Office or school supplies of plastics. Heading 3926 covers plastic articles. When clear bags are used as office/school stationery supplies (document wallets, clear pencil cases, file pouches), they classify under 3926.10. For general-purpose clear bags/packaging → 3923.21.00.
HS Code Hierarchy
The correct EAC tariff classification is 3926.10.00. Hierarchy breakdown:
| Level | Code | Description |
| Chapter | 39 | Plastics and articles thereof |
| Heading | 3926 | Other articles of plastics |
| Subheading | 3926.10 | Office or school supplies of plastics |
| EAC Tariff Code | 3926.10.00 | Clear plastic document bags, transparent stationery pouches, clear school supply bags |
EAC CET Import Duty & Applicable Taxes
Under the EAC Common External Tariff, this product attracts a 25% import duty on imports from outside the EAC Customs Union.
| Tax / Levy | Rate | Base | Applied By | Notes |
| EAC CET Import Duty | 25% | CIF Value | All EAC States | Standard consumer goods band |
| Value Added Tax (VAT) | 16–18% | CIF + Duty | Each Partner State | Kenya 16%; Uganda/TZ/RW/BI 18% |
| Import Declaration Fee | 3.5% | FOB Value | Kenya only | Kenya Import Declaration Fee |
| Railway Dev. Levy (RDL) | 2% | CIF Value | Kenya only | Kenya Railway Development Levy |
| Infrastructure Levy | 1.5% | CIF Value | Uganda only | Uganda Infrastructure Levy |
| Withholding Tax | 15% | Assessable Value | Uganda only | Non-reclaimable for non-residents |
| Intra-EAC Duty | 0% | CIF Value | EAC Trade only | EAC Certificate of Origin required |
Intra-EAC Trade: Goods traded between EAC Partner States with a valid EAC Certificate of Origin qualify for 0% preferential duty under the EAC Customs Union Protocol.
Tax Burden by EAC Partner State
Total import cost varies by Partner State due to country-specific levies:
| Partner State | CET | VAT | Country Levies | Est. Total | Notes |
| Kenya | 25% | 16% | IDF 3.5% + RDL 2% | ~46.5% | Highest levy count |
| Uganda | 25% | 18% | Infra 1.5% + WHT 15% | ~59.5% | Highest total burden |
| Tanzania | 25% | 18% | — | ~43% | No country-specific levies |
| Rwanda | 25% | 18% | — | ~43% | No country-specific levies |
| Burundi | 25% | 18% | — | ~43% | No country-specific levies |
Related & Adjacent HS Codes
Key related codes to avoid misclassification:
| HS Code | Description | Relationship |
| 3923.21.00 | Sacks and bags of polymers of ethylene | General packaging plastic bags — different use |
| 3926.90.90 | Other plastic articles | Sibling catch-all |
| 4202.12.00 | Briefcases/document cases of plastic | If bag has closures/handles as a case |
| 3919.10.00 | Self-adhesive plastic film | Adhesive plastic — different |
| 6307.90.90 | Other made-up textile articles | Textile bags — different material |
Clear Bags Classification: Office/school stationery clear pouches and document bags → 3926.10.00. General packaging/retail plastic carrier bags → 3923.21.00. The intended use (stationery/office vs packaging) determines the subheading.
Key Regulatory Notes
EAC Gazette Notices: Annual notices detail any stays of application or revised duty rates. Verify the current financial year notice before importation.
Certificate of Origin: Valid EAC Form C required for 0% intra-EAC preferential tariff (KRA, URA, TRA, RRA, OBR).