Key facts
- HS subheading
- 5905.00
- National lines
- 12
- 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 5905.00 (textile wall coverings) into 12 national lines: 5905 00 10 00 (consisting of parallel yarns, fixed on a backing of any material), 5905 00 30 00 (of flax), 5905 00 50 00 (of jute), 5905 00 70 10 (woven, of synthetic fibres (staple or waste)) and 8 others.
European Union lines under 5905.00
The European Union tariff splits HS 5905.00 (textile wall coverings) into 12 national lines: 5905 00 10 00 (consisting of parallel yarns, fixed on a backing of any material), 5905 00 30 00 (of flax), 5905 00 50 00 (of jute), 5905 00 70 10 (woven, of synthetic fibres (staple or waste)) and 8 others.
- 5905 00 10 00Consisting of parallel yarns, fixed on a backing of any materialDuty: 5.8%
- 5905 00 30 00Of flaxDuty: 8%
- 5905 00 50 00Of juteDuty: 4%
- 5905 00 70 10Woven, of synthetic fibres (staple or waste)Duty: 8%
- 5905 00 70 20Woven, of continuous artificial fibresDuty: 8%
- 5905 00 70 30Woven, of artificial staple fibresDuty: 8%
- 5905 00 70 40NonwovensDuty: 8%
- 5905 00 70 50FeltDuty: 8%
- 5905 00 70 90OtherDuty: 8%
- 5905 00 90 10Of other textile bast fibres of heading 5303Duty: 6%
- 5905 00 90 20Of silkDuty: 6%
- 5905 00 90 90OtherDuty: 6%
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 5905.00 are live on border.bot for the United States (2 lines, also used by 1 other country).
- United States2 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 5905.00?
The European Union tariff splits HS 5905.00 (textile wall coverings) into 12 national lines: 5905 00 10 00 (consisting of parallel yarns, fixed on a backing of any material), 5905 00 30 00 (of flax), 5905 00 50 00 (of jute), 5905 00 70 10 (woven, of synthetic fibres (staple or waste)) and 8 others.
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.