# European Union tariff lines under HS 5408.10

> The European Union tariff splits HS 5408.10 (woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 5405, woven fabrics obtained from high tenacity yarn of viscose rayon) into 1 national line: 5408 10 00 00 (woven fabrics obtained from high-tenacity yarn of viscose rayon). The general (MFN) duty is 8% on this line.

Source: https://border.bot/countries/european-union/hs-codes/540810
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 54](https://border.bot/countries/european-union/hs-codes/54) / [5408.10](https://border.bot/countries/european-union/hs-codes/540810)

## Key facts

- HS subheading: [5408.10](https://border.bot/hs-codes/540810)
- Duty (MFN): 8%
- National lines: 1
- 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](https://border.bot/countries/european-union)
- Chapter: 54: Man-made filaments; strip and the like of man-made textile materials

## European Union lines under 5408.10

The European Union tariff splits HS 5408.10 (woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 5405, woven fabrics obtained from high tenacity yarn of viscose rayon) into 1 national line: 5408 10 00 00 (woven fabrics obtained from high-tenacity yarn of viscose rayon).

The general (MFN) duty is 8% on this line.

- [5408 10 00 00](https://border.bot/countries/european-union/hs-codes/5408100000) Woven fabrics obtained from high-tenacity yarn of viscose rayon. Duty (MFN): 8%

## 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 5408.10 are live on border.bot for the United States (1 line, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/540810): 1 line, used by 1 other country
- [The Harmonized System text for 5408.10](https://border.bot/hs-codes/540810)

- Previous subheading: [5407.94](https://border.bot/countries/european-union/hs-codes/540794) Printed
- Next subheading: [5408.21](https://border.bot/countries/european-union/hs-codes/540821) Other woven fabrics, containing 85 % or more by weight of artificial filament or strip or the like

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 5408.10?

The European Union tariff splits HS 5408.10 (woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 5405, woven fabrics obtained from high tenacity yarn of viscose rayon) into 1 national line: 5408 10 00 00 (woven fabrics obtained from high-tenacity yarn of viscose rayon).

### What is the duty on HS 5408.10 in the European Union?

The general (MFN) duty is 8% on this line.

## 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.

Official source files:

- https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx
- https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx
- https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx
- https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx

Machine-readable: https://border.bot/countries/european-union/hs-codes/540810.json