Key facts
- HS subheading
- 5903.20
- Duty (MFN)
- 8%
- National lines
- 3
- 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
- 59: Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use
Summary
The European Union tariff splits HS 5903.20 (textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902, with polyurethane) into 3 national lines: 5903 20 10 00 (impregnated), 5903 20 90 20 (two layers' plastic-laminated textile fabric with: - one layer consisting of knitted or crocheted polyester textile fabric, - other layer consisting of polyurethane foam, - a weight of 150g/m² or more, but not more than 500g/m², - a thickness of 1mm or more, but not more than 5mm for use in the manufacture of the retractable roof of motor vehicles) and 5903 20 90 90 (other). The general (MFN) duty is 8% on all 3 lines.
European Union lines under 5903.20
The European Union tariff splits HS 5903.20 (textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902, with polyurethane) into 3 national lines: 5903 20 10 00 (impregnated), 5903 20 90 20 (two layers' plastic-laminated textile fabric with: - one layer consisting of knitted or crocheted polyester textile fabric, - other layer consisting of polyurethane foam, - a weight of 150g/m² or more, but not more than 500g/m², - a thickness of 1mm or more, but not more than 5mm for use in the manufacture of the retractable roof of motor vehicles) and 5903 20 90 90 (other).
The general (MFN) duty is 8% on all 3 lines.
- 5903 20 10 00ImpregnatedDuty: 8%
- 5903 20 90 20Two layers' plastic-laminated textile fabric with: - one layer consisting of knitted or crocheted polyester textile fabric, - other layer consisting of polyurethane foam, - a weight of 150g/m² or more, but not more than 500g/m², - a thickness of 1mm or more, but not more than 5mm for use in the manufacture of the retractable roof of motor vehiclesDuty: 8%
- 5903 20 90 90OtherDuty: 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 5903.20 are live on border.bot for the United States (7 lines, also used by 1 other country).
- United States7 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 5903.20?
The European Union tariff splits HS 5903.20 (textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902, with polyurethane) into 3 national lines: 5903 20 10 00 (impregnated), 5903 20 90 20 (two layers' plastic-laminated textile fabric with: - one layer consisting of knitted or crocheted polyester textile fabric, - other layer consisting of polyurethane foam, - a weight of 150g/m² or more, but not more than 500g/m², - a thickness of 1mm or more, but not more than 5mm for use in the manufacture of the retractable roof of motor vehicles) and 5903 20 90 90 (other).
What is the duty on HS 5903.20 in the European Union?
The general (MFN) duty is 8% on all 3 lines.
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.