Tariff number 5403100000 80 - High-tenacity yarn of viscose rayon

Estimate the import cost for 540310

An estimate only. The customs value is the price including transport and insurance to the EU border. Excise duties, other fees and producer-specific anti-dumping rates are not included. Preferential rates need valid proof of origin. Country groups and exclusions: TARIC, as of November 2026.

Export measures for 5403100000

What applies when these goods leave the EU: export controls, dual-use and other authorisations, bans per destination and the supplementary unit of the export declaration.

Controls and documents 9

	Destination	Start	Duty / Tax	Legal base Measure type
BY	Belarus BY	25-02-2025	Document required banned without it Details	Regulation0765/06 Export control 766
KP	North Korea (Democratic People’s Republic of Korea) KP	01-09-2017	Document required banned without it Details	Regulation1509/17 Export control on restricted goods and technologies 717
KP	North Korea (Democratic People’s Republic of Korea) KP	11-04-2025	Document required banned without it Details	Regulation1509/17 Export control 766
1008	All third countries 1008	15-11-2025	Document required banned without it Details	Regulation2003/25 Export authorization (Dual use) 478
IR	Iran, Islamic Republic of IR	23-10-2017	Document required banned without it Details	Regulation0267/12 Restriction on export 476
RU	Russian Federation RU	24-06-2023	Document required banned without it Details	Regulation0833/14 Export control 767
BY	Belarus BY	25-02-2025	Document required banned without it Details	Regulation0765/06 Export control 767
RU	Russian Federation RU	26-06-2024	Document required banned without it Details	Regulation0833/14 Export control 709
IR	Iran, Islamic Republic of IR	30-09-2025	Document required banned without it Details	Regulation0267/12 Export control 766

History

Preferential rules of origin for 5403100000

What the goods must meet to count as originating in a partner country and get the preferential duty, per agreement.

• Autonomous Trade Preferences (Western Balkans) · Kosovo

  EU-Chile Association Agreement · Chile

  EU-Algeria Association Agreement · Algeria

  EEA/EFTA agreements (Switzerland, Norway, Liechtenstein, Faroe Islands) · Faroe Islands, Liechtenstein, Norway, Switzerland

  EU-Egypt Association Agreement · Egypt

  EU-Jordan Association Agreement · Jordan

  EU-Lebanon Association Agreement · Lebanon

  EU-Morocco Association Agreement · Morocco

  EU-Tunisia Association Agreement · Tunisia

  EU-Ukraine DCFTA · Ukraine

  Yarn, monofilament and thread of man-made filaments / or: Manufacture from [31] : raw silk or silk waste, carded or combed or otherwise prepared for spinning, natural fibres, not carded or combed or otherwise prepared for spinning, chemical materials or textile pulp, or paper-making materials

• EU-Georgia DCFTA · Georgia

  Pan-Euro-Mediterranean (PEM) Convention · Albania, Andorra, Bosnia & Herzegovina, Egypt, Faroe Islands, Iceland, Kosovo, Liechtenstein, Montenegro, North Macedonia, Norway, Palestine, Switzerland, Türkiye

  Yarn, monofilament and thread of man-made filaments / or: Manufacture from [33] : raw silk or silk waste, carded or combed or otherwise prepared for spinning, natural fibres, not carded or combed or otherwise prepared for spinning, chemical materials or textile pulp, or paper-making materials

• EU-Israel Association Agreement · Israel

  EU-Mexico Global Agreement · Mexico

  Yarn, monofilament and thread of man-made filaments / or: Manufacture from [41] : raw silk or silk waste carded or combed or otherwise prepared for spinning, natural fibres not carded or combed or otherwise prepared for spinning, chemical materials or textile pulp, or paper-making materials

• EU-Canada CETA · Canada

  Extrusion of man-made fibres accompanied, if necessary, by spinning or spinning of natural fibres.

• EU-Colombia/Peru/Ecuador Trade Agreement · Colombia, Ecuador, Peru

  Yarn, monofilament and thread of man-made filaments / or: Manufacture from [34] : raw silk or silk waste, carded or combed or otherwise prepared for spinning, natural fibres, not carded or combed or otherwise prepared for spinning, chemical materials or textile pulp, or paper-making materials

• EPA CARIFORUM

  Yarn, monofilament and thread of man-made filaments / or: Manufacture from (g) : – raw silk or silk waste carded or combed or otherwise prepared for spinning, – natural fibres not carded or combed or otherwise prepared for spinning, – chemical materials or textile pulp, or – paper-making materials

• EPA Eastern and Southern Africa

  Woven fabrics of man-made filament yarn: / or: Manufacture from yarn [28] / or: Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product

• EPA Pacific · Fiji, Papua New Guinea, Samoa, Solomon Islands

  Yarn, monofilament and thread of man-made filaments / or: Manufacture from [27] : – raw silk or silk waste carded or combed or otherwise prepared for spinning, – natural fibres not carded or combed or otherwise prepared for spinning, – chemical materials or textile pulp, or – paper-making materials

• Generalised Scheme of Preferences (GSP, GSP+, EBA) · Armenia, India, Kenya, Pakistan, Samoa, Solomon Islands, Syria, Vietnam

  Yarn, monofilament and thread of man-made filaments / or: Extrusion of man-made fibres accompanied by spinning or spinning of natural fibres [38]

• EU-Iceland FTA · Iceland

  Yarn, monofilament and thread of man-made filaments / or: Manufacture from [31] : – raw silk or silk waste, carded or combed or otherwise prepared for spinning, – natural fibres, not carded or combed or otherwise prepared for spinning, – chemical materials or textile pulp, or – paper-making materials

• EU-Jordan Association Agreement (relaxed rules, 2016) · Jordan

  Yarn, monofilament and thread of man-made filaments / or: Extrusion of man-made fibres accompanied by spinning OR spinning of natural fibres [14]

• EU-Japan EPA · Japan

  Spinning of natural fibres; Extrusion of man-made fibres combined with spinning; or Twisting combined with any mechanical operation.

• EU-Korea FTA · South Korea

  Yarn, monofilament and thread of man-made filaments / or: Manufacture from [15] : – raw silk or silk waste, carded or combed or otherwise prepared for spinning, – natural fibres, not carded or combed or otherwise prepared for spinning, – chemical materials or textile pulp, or – paper-making materials

• EU-Central America Association Agreement

  Yarn, monofilament and thread of man-made filaments / or: Manufacture from [40] : raw silk or silk waste, carded or combed or otherwise prepared for spinning, natural fibres, not carded or combed or otherwise prepared for spinning, chemical materials or textile pulp, or paper-making materials

• EU-Palestine Interim Association Agreement · Palestine

  Yarn, monofilament and thread of man-made filaments / or: Manufacture from 1 : raw silk or silk waste carded or combed or otherwise prepared for spinning, natural fibres not carded or combed or otherwise prepared for spinning, chemical materials or textile pulp, or paper-making materials

• EPA SADC · South Africa

  Yarn, monofilament and thread of man–made filaments / or: Manufacture from [32] raw silk or silk waste carded or combed or otherwise prepared for spinning, natural fibres not carded or combed or otherwise prepared for spinning, chemical materials or textile pulp, or paper–making materials

• EU-Singapore FTA · Singapore

  Yarn, monofilament and thread of man-made filaments / or: Extrusion of man-made fibres accompanied by spinning or spinning of natural fibres

Source: European Commission, Access2Markets (CC BY 4.0, shortened). The text of the agreement prevails. Access2Markets

Legal and explanatory notes for 5403100000

Sources: Combined Nomenclature 2026, Annex I to Regulation (EEC) No 2658/87 (CELEX 32025R1926), and the Explanatory Notes to the Combined Nomenclature (CELEX 02019XC0329(02)-20260213). The section and chapter notes are legally binding; the explanatory notes are guidance. EUR-Lex

Restrictions and flags for 540310

• Russia sanctions: export ban Regulation (EU) No 833/2014, Annex XXIII 5403

  Art. 3k, goods contributing to Russian industrial capacity

  Read the act on EUR-Lex
• Dual-use goods Regulation (EU) 2021/821, Annex I 54031000

  Covers only part of the goods under this code (act names 54031000).

  May be dual-use; check the Annex I entry 1C010 (correlation table is non-binding)

  Read the act on EUR-Lex

For orientation only. Check the act before you rely on a flag; thresholds, derogations and exceptions are not shown in full. The dual-use table links codes to control list entries and is non-binding.

Tariff quotas for 540310

• Open 09.2501 Origin: all countries (erga omnes)

  Goods resulting from processing work as provided for in the arrangement with Switzerland on processing traffic in textiles (outward processing)

  Sep 1, 2026 – Aug 31, 2027

  1,507,388 Euro

  Balance left (80.6%)

  Volume 1,870,000

Source: European Commission, tariff quota reports, as of Oct 30, 2026. Balances change daily.

EU trade in 2025 for 540310

Extra-EU imports

€7.4M

1,192 t

Extra-EU exports

€671.7K

Top origin countries by import value

1. India €6.4M
2. Türkiye €535.8K
3. China €199.4K
4. Japan €71.4K
5. Tunisia €70.9K

CN8 codes below this code: 1. Source: Eurostat, Comext, CC BY 4.0, processed by hscode.info. Confidential trade is not allocated to codes.

UK import duty for 540310

• 0%

Third-country duties of all UK commodity codes under this HS subheading. Source: UK Department for Business and Trade, as of Nov 2, 2026. The UK tariff differs from the EU tariff.

Import VAT in the EU

• Austria 20 %
• Belgium 21 %
• Bulgaria 20 %
• Croatia 25 %
• Cyprus 19 %
• Czechia 21 %
• Denmark 25 %
• Estonia 24 %
• Finland 25.5 %
• France 20 %
• Germany 19 %
• Greece 24 %
• Hungary 27 %
• Ireland 23 %
• Italy 22 %
• Latvia 21 %
• Lithuania 21 %
• Luxembourg 17 %
• Malta 18 %
• Netherlands 21 %
• Poland 23 %
• Portugal 23 %
• Romania 21 %
• Slovakia 23 %
• Slovenia 22 %
• Spain 21 %
• Sweden 25 %

Standard rate per member state, on the customs value, the duty and transport to the destination. Reduced rates often depend on the use or the buyer and apply only where the country provides them for these goods. Source: European Commission, Taxes in Europe Database, as of Nov 2, 2026.

Rules of origin

Information

HS Code structure

HS Code tree structure