{ "summary": "The European Union tariff splits HS 5402.33 (textured yarn: Of polyesters) into 2 national lines: 5402 33 00 10 (textured polyester yarn: -textured using single heater and double heater methods in accordance with DIN 53840-T1 standard, -with a linear density of 83 dtex or more, but not more than 666 dtex, -with an average minimum tenacity of 32 cN/tex, -with a filament count of 36 or more, but not more than 192, -with an elongation at break of 16 % or more, but not more than 33 %, -with a boiling water shrinkage of 3 % or more, but not more than 8 %, -containing by weight 1 % or more but not more than 3 % of mineral oil, synthetic oil or mixed oils) and 5402 33 00 90 (other). The general (MFN) duty is 4% on all 2 lines.", "updatedAt": "2026-10-11", "facts": [ { "label": "HS subheading", "value": "5402.33", "source": null, "url": "https://border.bot/hs-codes/540233" }, { "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": "2", "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 5402.33?", "answer": "The European Union tariff splits HS 5402.33 (textured yarn: Of polyesters) into 2 national lines: 5402 33 00 10 (textured polyester yarn: -textured using single heater and double heater methods in accordance with DIN 53840-T1 standard, -with a linear density of 83 dtex or more, but not more than 666 dtex, -with an average minimum tenacity of 32 cN/tex, -with a filament count of 36 or more, but not more than 192, -with an elongation at break of 16 % or more, but not more than 33 %, -with a boiling water shrinkage of 3 % or more, but not more than 8 %, -containing by weight 1 % or more but not more than 3 % of mineral oil, synthetic oil or mixed oils) and 5402 33 00 90 (other)." }, { "question": "What is the duty on HS 5402.33 in the European Union?", "answer": "The general (MFN) duty is 4% on all 2 lines." } ], "sections": [ { "id": "covers", "title": "European Union lines under 5402.33", "text": [ "The European Union tariff splits HS 5402.33 (textured yarn: Of polyesters) into 2 national lines: 5402 33 00 10 (textured polyester yarn: -textured using single heater and double heater methods in accordance with DIN 53840-T1 standard, -with a linear density of 83 dtex or more, but not more than 666 dtex, -with an average minimum tenacity of 32 cN/tex, -with a filament count of 36 or more, but not more than 192, -with an elongation at break of 16 % or more, but not more than 33 %, -with a boiling water shrinkage of 3 % or more, but not more than 8 %, -containing by weight 1 % or more but not more than 3 % of mineral oil, synthetic oil or mixed oils) and 5402 33 00 90 (other).", "The general (MFN) duty is 4% on all 2 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 5402.33 are live on border.bot for the United States (2 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. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling." ] } ], "data": { "type": "country-subheading", "country": { "code": "EU", "name": "European Union", "slug": "european-union" }, "schedule": { "code": "EU", "name": "European Union", "slug": "european-union" }, "borrowed": false, "localTaxes": [ { "code": "VAT", "name": "VAT", "region": null, "rate": 21, "rateType": "percent", "unit": null, "scope": [], "exclude": [], "startDate": null, "endDate": null, "sourceUrl": null, "notes": null } ], "localDeminimis": [ { "channel": "any", "purpose": "sale", "currency": "EUR", "dutyThreshold": 150, "taxThreshold": null, "basis": "consignment", "valueBasis": "goods", "exclusions": [], "origins": [], "excludeOrigins": [], "sellerScheme": null, "flatDuty": { "per": "classification", "amount": 3, "currency": "EUR", "codeLength": null }, "from": "EU", "startDate": "2026-07-01", "endDate": "2028-07-01", "sourceUrl": 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