Key facts
- National lines
- 43
- Subheadings
- 9
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 50: Silk
Summary
The European Union tariff has 43 national lines in HS chapter 50 (silk), under 9 subheadings in 7 headings.
Subheadings with European Union lines
The European Union tariff has 43 national lines in HS chapter 50 (silk), under 9 subheadings in 7 headings.
50.01 Silkworm cocoons suitable for reeling
- 5001.00Silk-worm cocoons suitable for reeling1 line
50.02 Raw silk (not thrown)
- 5002.00Raw silk (not thrown)1 line
50.03 Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock)
- 5003.00Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock)2 lines
50.04 Silk yarn (other than yarn spun from silk waste) not put up for retail sale
- 5004.00Silk yarn (other than yarn spun from silk waste) not put up for retail sale3 lines
50.05 Yarn spun from silk waste, not put up for retail sale
- 5005.00Yarn spun from silk waste, not put up for retail sale4 lines
50.06 Silk yarn and yarn spun from silk waste, put up for retail sale; silkworm gut
- 5006.00Silk yarn and yarn spun from silk waste, put up for retail sale; silk-worm gut2 lines
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under chapter 50 are live on border.bot for the United States (30 lines, also used by 1 other country).
- United States30 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have in HS chapter 50?
The European Union tariff has 43 national lines in HS chapter 50 (silk), under 9 subheadings in 7 headings.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.