{ "summary": "The European Union tariff splits HS 5402.20 (high tenacity yarn of polyesters, whether or not textured) into 3 national lines: 5402 20 00 05 (\"Z\"-twisted multiple (folded) or cabled yarn, intended for the production of sewing threads, ready for dyeing and for receiving a finishing treatment, loosely wound on a plastic perforated tube), 5402 20 00 07 (high tenacity polyester multifilament yarn: -with final twist in Z direction; -with a linear density of 100 dtex or more, but not more than 4000 dtex -with an average minimum tenacity of 64 cN/tex; -with an elongation at break of 12 % or more, but not more than 28 %; -with a shrinkage in 98 °C of 0 % or more, but not more than 3,5 %; -wound on the perforated dyeing tube with 0,9 kg of yarn or more ready for dyeing) and 5402 20 00 10 (other). The general (MFN) duty is 4% on all 3 lines.", "updatedAt": "2026-10-11", "facts": [ { "label": "HS subheading", "value": "5402.20", "source": null, "url": "https://border.bot/hs-codes/540220" }, { "label": "Duty (MFN)", "value": "4%", "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx" }, { "label": "National lines", "value": "3", "source": null }, { "label": "Import VAT/GST in the European Union", "value": "VAT 21%", "source": "border.bot release EU:taxes #1" }, { "label": "De minimis in the European Union", "value": "Flat €3 duty up to €150; tax always charged", "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj" }, { "label": "Tariff", "value": "European Union", "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx", "url": "https://border.bot/countries/european-union" }, { "label": "Chapter", "value": "54: Man-made filaments; strip and the like of man-made textile materials", "source": null } ], "faq": [ { "question": "How many national tariff lines does the European Union tariff have under HS 5402.20?", "answer": "The European Union tariff splits HS 5402.20 (high tenacity yarn of polyesters, whether or not textured) into 3 national lines: 5402 20 00 05 (\"Z\"-twisted multiple (folded) or cabled yarn, intended for the production of sewing threads, ready for dyeing and for receiving a finishing treatment, loosely wound on a plastic perforated tube), 5402 20 00 07 (high tenacity polyester multifilament yarn: -with final twist in Z direction; -with a linear density of 100 dtex or more, but not more than 4000 dtex -with an average minimum tenacity of 64 cN/tex; -with an elongation at break of 12 % or more, but not more than 28 %; -with a shrinkage in 98 °C of 0 % or more, but not more than 3,5 %; -wound on the perforated dyeing tube with 0,9 kg of yarn or more ready for dyeing) and 5402 20 00 10 (other)." }, { "question": "What is the duty on HS 5402.20 in the European Union?", "answer": "The general (MFN) duty is 4% on all 3 lines." } ], "sections": [ { "id": "covers", "title": "European Union lines under 5402.20", "text": [ "The European Union tariff splits HS 5402.20 (high tenacity yarn of polyesters, whether or not textured) into 3 national lines: 5402 20 00 05 (\"Z\"-twisted multiple (folded) or cabled yarn, intended for the production of sewing threads, ready for dyeing and for receiving a finishing treatment, loosely wound on a plastic perforated tube), 5402 20 00 07 (high tenacity polyester multifilament yarn: -with final twist in Z direction; -with a linear density of 100 dtex or more, but not more than 4000 dtex -with an average minimum tenacity of 64 cN/tex; -with an elongation at break of 12 % or more, but not more than 28 %; -with a shrinkage in 98 °C of 0 % or more, but not more than 3,5 %; -wound on the perforated dyeing tube with 0,9 kg of yarn or more ready for dyeing) and 5402 20 00 10 (other).", "The general (MFN) duty is 4% on all 3 lines." ] }, { "id": "local", "title": "Import VAT and de minimis in the European Union", "text": [ "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." ] }, { "id": "other-countries", "title": "In other countries", "text": [ "National tariff lines under 5402.20 are live on border.bot for the United States (5 lines, also used by 1 other country)." ] }, { "id": "sources", "title": "Sources and updates", "text": [ "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. 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