# European Union tariff lines 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.

Source: https://border.bot/countries/european-union/hs-codes/590500
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 59](https://border.bot/countries/european-union/hs-codes/59) / [5905.00](https://border.bot/countries/european-union/hs-codes/590500)

## Key facts

- HS subheading: [5905.00](https://border.bot/hs-codes/590500)
- 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](https://border.bot/countries/european-union)
- Chapter: 59: Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use

## 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 00](https://border.bot/countries/european-union/hs-codes/5905001000) Consisting of parallel yarns, fixed on a backing of any material. Duty (MFN): 5.8%
- [5905 00 30 00](https://border.bot/countries/european-union/hs-codes/5905003000) Other, Of flax. Duty (MFN): 8%
- [5905 00 50 00](https://border.bot/countries/european-union/hs-codes/5905005000) Other, Of jute. Duty (MFN): 4%
- [5905 00 70 10](https://border.bot/countries/european-union/hs-codes/5905007010) Other, Of man-made fibres, Woven, of synthetic fibres (staple or waste). Duty (MFN): 8%
- [5905 00 70 20](https://border.bot/countries/european-union/hs-codes/5905007020) Other, Of man-made fibres, Woven, of continuous artificial fibres. Duty (MFN): 8%
- [5905 00 70 30](https://border.bot/countries/european-union/hs-codes/5905007030) Other, Of man-made fibres, Woven, of artificial staple fibres. Duty (MFN): 8%
- [5905 00 70 40](https://border.bot/countries/european-union/hs-codes/5905007040) Other, Of man-made fibres, Nonwovens. Duty (MFN): 8%
- [5905 00 70 50](https://border.bot/countries/european-union/hs-codes/5905007050) Other, Of man-made fibres, Felt. Duty (MFN): 8%
- [5905 00 70 90](https://border.bot/countries/european-union/hs-codes/5905007090) Of man-made fibres, Other. Duty (MFN): 8%
- [5905 00 90 10](https://border.bot/countries/european-union/hs-codes/5905009010) Other, Other, Of other textile bast fibres of heading 5303. Duty (MFN): 6%
- [5905 00 90 20](https://border.bot/countries/european-union/hs-codes/5905009020) Other, Other, Of silk. Duty (MFN): 6%
- [5905 00 90 90](https://border.bot/countries/european-union/hs-codes/5905009090) Other. Duty (MFN): 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 States](https://border.bot/countries/united-states/hs-codes/590500): 2 lines, used by 1 other country
- [The Harmonized System text for 5905.00](https://border.bot/hs-codes/590500)

- Previous subheading: [5904.90](https://border.bot/countries/european-union/hs-codes/590490) Other
- Next subheading: [5906.10](https://border.bot/countries/european-union/hs-codes/590610) Adhesive tape of a width not exceeding 20 cm

## 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.

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/590500.json
