{
  "summary": "The European Union tariff has 148 national lines in HS chapter 55 (man-made staple fibres), under 110 subheadings in 16 headings.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "National lines",
      "value": "148",
      "source": null
    },
    {
      "label": "Subheadings",
      "value": "110",
      "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": "55: Man-made staple fibres",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "How many national tariff lines does the European Union tariff have in HS chapter 55?",
      "answer": "The European Union tariff has 148 national lines in HS chapter 55 (man-made staple fibres), under 110 subheadings in 16 headings."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "Subheadings with European Union lines",
      "text": [
        "The European Union tariff has 148 national lines in HS chapter 55 (man-made staple fibres), under 110 subheadings in 16 headings."
      ]
    },
    {
      "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 chapter 55 are live on border.bot for the United States (399 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-chapter",
    "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": "https://eur-lex.europa.eu/eli/reg/2026/382/oj",
        "notes": null
      }
    ],
    "ratesLive": true,
    "provenance": [
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    "dateModified": "2026-10-11T20:29:44.802Z",
    "chapter": {
      "code": "55",
      "description": "Man-made staple fibres"
    },
    "headings": [
      {
        "code": "5501",
        "description": "Synthetic filament tow",
        "subheadings": [
          {
            "code": "550111",
            "description": "Of nylon or other polyamides: Of aramids",
            "lines": 1
          },
          {
            "code": "550119",
            "description": "Of nylon or other polyamides: Other",
            "lines": 1
          },
          {
            "code": "550120",
            "description": "Of polyesters",
            "lines": 1
          },
          {
            "code": "550130",
            "description": "Acrylic or modacrylic",
            "lines": 1
          },
          {
            "code": "550140",
            "description": "Of polypropylene",
            "lines": 1
          },
          {
            "code": "550190",
            "description": "Other",
            "lines": 1
          }
        ]
      },
      {
        "code": "5502",
        "description": "Artificial filament tow",
        "subheadings": [
          {
            "code": "550210",
            "description": "Of cellulose acetate",
            "lines": 1
          },
          {
            "code": "550290",
            "description": "Other",
            "lines": 1
          }
        ]
      },
      {
        "code": "5503",
        "description": "Synthetic staple fibres, not carded, combed or otherwise processed for spinning",
        "subheadings": [
          {
            "code": "550311",
            "description": "Of nylon or other polyamides: Of aramids",
            "lines": 1
          },
          {
            "code": "550319",
            "description": "Of nylon or other polyamides: Other",
            "lines": 1
          },
          {
            "code": "550320",
            "description": "Of polyesters",
            "lines": 1
          },
          {
            "code": "550330",
            "description": "Acrylic or modacrylic",
            "lines": 1
          },
          {
            "code": "550340",
            "description": "Of polypropylene",
            "lines": 1
          },
          {
            "code": "550390",
            "description": "Other",
            "lines": 3
          }
        ]
      },
      {
        "code": "5504",
        "description": "Artificial staple fibres, not carded, combed or otherwise processed for spinning",
        "subheadings": [
          {
            "code": "550410",
            "description": "Of viscose rayon",
            "lines": 1
          },
          {
            "code": "550490",
            "description": "Other",
            "lines": 1
          }
        ]
      },
      {
        "code": "5505",
        "description": "Waste (including noils, yarn waste and garnetted stock) of man-made fibres",
        "subheadings": [
          {
            "code": "550510",
            "description": "Of synthetic fibres",
            "lines": 6
          },
          {
            "code": "550520",
            "description": "Of artificial fibres",
            "lines": 1
          }
        ]
      },
      {
        "code": "5506",
        "description": "Synthetic staple fibres, carded, combed or otherwise processed for spinning",
        "subheadings": [
          {
            "code": "550610",
            "description": "Of nylon or other polyamides",
            "lines": 1
          },
          {
            "code": "550620",
            "description": "Of polyesters",
            "lines": 1
          },
          {
            "code": "550630",
            "description": "Acrylic or modacrylic",
            "lines": 1
          },
          {
            "code": "550640",
            "description": "Of polypropylene",
            "lines": 1
          },
          {
            "code": "550690",
            "description": "Other",
            "lines": 2
          }
        ]
      },
      {
        "code": "5507",
        "description": "Artificial staple fibres, carded, combed or otherwise processed for spinning",
        "subheadings": [
          {
            "code": "550700",
            "description": "Artificial staple fibres, carded, combed or otherwise processed for spinning",
            "lines": 1
          }
        ]
      },
      {
        "code": "5508",
        "description": "Sewing thread of man-made staple fibres, whether or not put up for retail sale",
        "subheadings": [
          {
            "code": "550810",
            "description": "Of synthetic staple fibres",
            "lines": 2
          },
          {
            "code": "550820",
            "description": "Of artificial staple fibres",
            "lines": 2
          }
        ]
      },
      {
        "code": "5509",
        "description": "Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale",
        "subheadings": [
          {
            "code": "550911",
            "description": "Containing 85 % or more by weight of staple fibres of nylon or other polyamides: Single yarn",
            "lines": 1
          },
          {
            "code": "550912",
            "description": "Containing 85 % or more by weight of staple fibres of nylon or other polyamides: Multiple (folded) or cabled yarn",
            "lines": 1
          },
          {
            "code": "550921",
            "description": "Containing 85 % or more by weight of polyester staple fibres: Single yarn",
            "lines": 1
          },
          {
            "code": "550922",
            "description": "Containing 85 % or more by weight of polyester staple fibres: Multiple (folded) or cabled yarn",
            "lines": 1
          },
          {
            "code": "550931",
            "description": "Containing 85 % or more by weight of acrylic or modacrylic staple fibres: Single yarn",
            "lines": 1
          },
          {
            "code": "550932",
            "description": "Containing 85 % or more by weight of acrylic or modacrylic staple fibres: Multiple (folded) or cabled yarn",
            "lines": 1
          },
          {
            "code": "550941",
            "description": "Other yarn, containing 85 % or more by weight of synthetic staple fibres: Single yarn",
            "lines": 1
          },
          {
            "code": "550942",
            "description": "Other yarn, containing 85 % or more by weight of synthetic staple fibres: Multiple (folded) or cabled yarn",
            "lines": 1
          },
          {
            "code": "550951",
            "description": "Other yarn, of polyester staple fibres: Mixed mainly or solely with artificial staple fibres",
            "lines": 1
          },
          {
            "code": "550952",
            "description": "Other yarn, of polyester staple fibres: Mixed mainly or solely with wool or fine animal hair",
            "lines": 1
          },
          {
            "code": "550953",
            "description": "Other yarn, of polyester staple fibres: Mixed mainly or solely with cotton",
            "lines": 1
          },
          {
            "code": "550959",
            "description": "Other yarn, of polyester staple fibres: Other",
            "lines": 1
          },
          {
            "code": "550961",
            "description": "Other yarn, of acrylic or modacrylic staple fibres: Mixed mainly or solely with wool or fine animal hair",
            "lines": 1
          },
          {
            "code": "550962",
            "description": "Other yarn, of acrylic or modacrylic staple fibres: Mixed mainly or solely with cotton",
            "lines": 1
          },
          {
            "code": "550969",
            "description": "Other yarn, of acrylic or modacrylic staple fibres: Other",
            "lines": 1
          },
          {
            "code": "550991",
            "description": "Other yarn: Mixed mainly or solely with wool or fine animal hair",
            "lines": 1
          },
          {
            "code": "550992",
            "description": "Other yarn: Mixed mainly or solely with cotton",
            "lines": 1
          },
          {
            "code": "550999",
            "description": "Other yarn: Other",
            "lines": 1
          }
        ]
      },
      {
        "code": "5510",
        "description": "Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale",
        "subheadings": [
          {
            "code": "551011",
            "description": "Containing 85 % or more by weight of artificial staple fibres: Single yarn",
            "lines": 1
          },
          {
            "code": "551012",
            "description": "Containing 85 % or more by weight of artificial staple fibres: Multiple (folded) or cabled yarn",
            "lines": 1
          },
          {
            "code": "551020",
            "description": "Other yarn, mixed mainly or solely with wool or fine animal hair",
            "lines": 1
          },
          {
            "code": "551030",
            "description": "Other yarn, mixed mainly or solely with cotton",
            "lines": 1
          },
          {
            "code": "551090",
            "description": "Other yarn",
            "lines": 1
          }
        ]
      },
      {
        "code": "5511",
        "description": "Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale",
        "subheadings": [
          {
            "code": "551110",
            "description": "Of synthetic staple fibres, containing 85 % or more by weight of such fibres",
            "lines": 1
          },
          {
            "code": "551120",
            "description": "Of synthetic staple fibres, containing less than 85 % by weight of such fibres",
            "lines": 1
          },
          {
            "code": "551130",
            "description": "Of artificial staple fibres",
            "lines": 1
          }
        ]
      },
      {
        "code": "5512",
        "description": "Woven fabrics of synthetic staple fibres, containing 85 % or more by weight of synthetic staple fibres",
        "subheadings": [
          {
            "code": "551211",
            "description": "Containing 85 % or more by weight of polyester staple fibres: Unbleached or bleached",
            "lines": 1
          },
          {
            "code": "551219",
            "description": "Containing 85 % or more by weight of polyester staple fibres: Other",
            "lines": 2
          },
          {
            "code": "551221",
            "description": "Containing 85 % or more by weight of acrylic or modacrylic staple fibres: Unbleached or bleached",
            "lines": 1
          },
          {
            "code": "551229",
            "description": "Containing 85 % or more by weight of acrylic or modacrylic staple fibres: Other",
            "lines": 2
          },
          {
            "code": "551291",
            "description": "Other: Unbleached or bleached",
            "lines": 1
          },
          {
            "code": "551299",
            "description": "Other: Other",
            "lines": 2
          }
        ]
      },
      {
        "code": "5513",
        "description": "Woven fabrics of synthetic staple fibres, containing less than 85 % by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2",
        "subheadings": [
          {
            "code": "551311",
            "description": "Unbleached or bleached: Of polyester staple fibres, plain weave",
            "lines": 2
          },
          {
            "code": "551312",
            "description": "Unbleached or bleached: 3-thread or 4-thread twill, including cross twill, of polyester staple fibres",
            "lines": 1
          },
          {
            "code": "551313",
            "description": "Unbleached or bleached: Other woven fabrics of polyester staple fibres",
            "lines": 1
          },
          {
            "code": "551319",
            "description": "Unbleached or bleached: Other woven fabrics",
            "lines": 1
          },
          {
            "code": "551321",
            "description": "Dyed: Of polyester staple fibres, plain weave",
            "lines": 1
          },
          {
            "code": "551323",
            "description": "Dyed: Other woven fabrics of polyester staple fibres",
            "lines": 2
          },
          {
            "code": "551329",
            "description": "Dyed: Other woven fabrics",
            "lines": 1
          },
          {
            "code": "551331",
            "description": "Of yarns of different colours: Of polyester staple fibres, plain weave",
            "lines": 1
          },
          {
            "code": "551339",
            "description": "Of yarns of different colours: Other woven fabrics",
            "lines": 1
          },
          {
            "code": "551341",
            "description": "Printed: Of polyester staple fibres, plain weave",
            "lines": 1
          },
          {
            "code": "551349",
            "description": "Printed: Other woven fabrics",
            "lines": 1
          }
        ]
      },
      {
        "code": "5514",
        "description": "Woven fabrics of synthetic staple fibres, containing less than 85 % by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2",
        "subheadings": [
          {
            "code": "551411",
            "description": "Unbleached or bleached: Of polyester staple fibres, plain weave",
            "lines": 1
          },
          {
            "code": "551412",
            "description": "Unbleached or bleached: 3-thread or 4-thread twill, including cross twill, of polyester staple fibres",
            "lines": 1
          },
          {
            "code": "551419",
            "description": "Unbleached or bleached: Other woven fabrics",
            "lines": 2
          },
          {
            "code": "551421",
            "description": "Dyed: Of polyester staple fibres, plain weave",
            "lines": 1
          },
          {
            "code": "551422",
            "description": "Dyed: 3-thread or 4-thread twill, including cross twill, of polyester staple fibres",
            "lines": 1
          },
          {
            "code": "551423",
            "description": "Dyed: Other woven fabrics of polyester staple fibres",
            "lines": 1
          },
          {
            "code": "551429",
            "description": "Dyed: Other woven fabrics",
            "lines": 1
          },
          {
            "code": "551430",
            "description": "Of yarns of different colours",
            "lines": 4
          },
          {
            "code": "551441",
            "description": "Printed: Of polyester staple fibres, plain weave",
            "lines": 1
          },
          {
            "code": "551442",
            "description": "Printed: 3-thread or 4-thread twill, including cross twill, of polyester staple fibres",
            "lines": 1
          },
          {
            "code": "551443",
            "description": "Printed: Other woven fabrics of polyester staple fibres",
            "lines": 1
          },
          {
            "code": "551449",
            "description": "Printed: Other woven fabrics",
            "lines": 1
          }
        ]
      },
      {
        "code": "5515",
        "description": "Other woven fabrics of synthetic staple fibres",
        "subheadings": [
          {
            "code": "551511",
            "description": "Of polyester staple fibres: Mixed mainly or solely with viscose rayon staple fibres",
            "lines": 3
          },
          {
            "code": "551512",
            "description": "Of polyester staple fibres: Mixed mainly or solely with man-made filaments",
            "lines": 3
          },
          {
            "code": "551513",
            "description": "Of polyester staple fibres: Mixed mainly or solely with wool or fine animal hair",
            "lines": 4
          },
          {
            "code": "551519",
            "description": "Of polyester staple fibres: Other",
            "lines": 3
          },
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