Key facts
- HS subheading
- 5306.10
- National lines
- 6
- 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
- 53: Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn
Summary
The European Union tariff splits HS 5306.10 (single) into 6 national lines: 5306 10 10 10 (flax yarn (other than tow yarn) for the manufacture of multiple or cabled yarns of the footwear industry of for whipping cable), 5306 10 10 90 (other), 5306 10 30 10 (flax yarn (other than tow yarn), measuring 333,3 decitex or more (not exceeding 30 metric number), for the manufacture of multiple or cabled yarns of the footwear industry or for whipping cable), 5306 10 30 90 (other) and 2 others. The general (MFN) duty differs by line: 4% on 5306 10 10 10, 4% on 5306 10 10 90, 4% on 5306 10 30 10, 4% on 5306 10 30 90, 3.8% on 5306 10 50 00 and 5% on 5306 10 90 00.
European Union lines under 5306.10
The European Union tariff splits HS 5306.10 (single) into 6 national lines: 5306 10 10 10 (flax yarn (other than tow yarn) for the manufacture of multiple or cabled yarns of the footwear industry of for whipping cable), 5306 10 10 90 (other), 5306 10 30 10 (flax yarn (other than tow yarn), measuring 333,3 decitex or more (not exceeding 30 metric number), for the manufacture of multiple or cabled yarns of the footwear industry or for whipping cable), 5306 10 30 90 (other) and 2 others.
The general (MFN) duty differs by line: 4% on 5306 10 10 10, 4% on 5306 10 10 90, 4% on 5306 10 30 10, 4% on 5306 10 30 90, 3.8% on 5306 10 50 00 and 5% on 5306 10 90 00.
- 5306 10 10 10Flax yarn (other than tow yarn) for the manufacture of multiple or cabled yarns of the footwear industry of for whipping cableDuty: 4%
- 5306 10 10 90OtherDuty: 4%
- 5306 10 30 10Flax yarn (other than tow yarn), measuring 333,3 decitex or more (not exceeding 30 metric number), for the manufacture of multiple or cabled yarns of the footwear industry or for whipping cableDuty: 4%
- 5306 10 30 90OtherDuty: 4%
- 5306 10 50 00Measuring less than 277,8 decitex (exceeding 36 metric number)Duty: 3.8%
- 5306 10 90 00Put up for retail saleDuty: 5%
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 5306.10 are live on border.bot for the United States (1 line, also used by 1 other country).
- United States1 line, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 5306.10?
The European Union tariff splits HS 5306.10 (single) into 6 national lines: 5306 10 10 10 (flax yarn (other than tow yarn) for the manufacture of multiple or cabled yarns of the footwear industry of for whipping cable), 5306 10 10 90 (other), 5306 10 30 10 (flax yarn (other than tow yarn), measuring 333,3 decitex or more (not exceeding 30 metric number), for the manufacture of multiple or cabled yarns of the footwear industry or for whipping cable), 5306 10 30 90 (other) and 2 others.
What is the duty on HS 5306.10 in the European Union?
The general (MFN) duty differs by line: 4% on 5306 10 10 10, 4% on 5306 10 10 90, 4% on 5306 10 30 10, 4% on 5306 10 30 90, 3.8% on 5306 10 50 00 and 5% on 5306 10 90 00.
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.