Key facts
- HS subheading
- 5906.99
- National lines
- 4
- 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 5906.99 (other: Other) into 4 national lines: 5906 99 10 00 (fabrics mentioned in note 5(c) to this chapter), 5906 99 90 20 (woven and laminated rubberised textile fabric with the following characteristics: - with three layers, - one outer layer consists of acrylic fabric, - the other outer layer consists of polyester fabric, - the middle layer consists of chlorobutyl rubber, - the middle layer has a weight of 452 g/m² or more but not more than 569 g/m², - the textile fabric has a total weight of 952 g/m² or more but not more than 1159 g/m², and - the textile fabric has a total thickness of 0.8 mm or more but not more than 4 mm, used for the manufacture of the retractable roof of motor vehicles), 5906 99 90 30 (woven and coated rubberised textile fabric with the following characteristics: -with three layers, -the outer layers consist of a natural rubber, EPDM and chloropen rubber compound, -the middle layer consists of polyester fabric, for use in the manufacture of life rafts) and 5906 99 90 90 (other). The general (MFN) duty differs by line: 8% on 5906 99 10 00, 5.6% on 5906 99 90 20, 5.6% on 5906 99 90 30 and 5.6% on 5906 99 90 90.
European Union lines under 5906.99
The European Union tariff splits HS 5906.99 (other: Other) into 4 national lines: 5906 99 10 00 (fabrics mentioned in note 5(c) to this chapter), 5906 99 90 20 (woven and laminated rubberised textile fabric with the following characteristics: - with three layers, - one outer layer consists of acrylic fabric, - the other outer layer consists of polyester fabric, - the middle layer consists of chlorobutyl rubber, - the middle layer has a weight of 452 g/m² or more but not more than 569 g/m², - the textile fabric has a total weight of 952 g/m² or more but not more than 1159 g/m², and - the textile fabric has a total thickness of 0.8 mm or more but not more than 4 mm, used for the manufacture of the retractable roof of motor vehicles), 5906 99 90 30 (woven and coated rubberised textile fabric with the following characteristics: -with three layers, -the outer layers consist of a natural rubber, EPDM and chloropen rubber compound, -the middle layer consists of polyester fabric, for use in the manufacture of life rafts) and 5906 99 90 90 (other).
The general (MFN) duty differs by line: 8% on 5906 99 10 00, 5.6% on 5906 99 90 20, 5.6% on 5906 99 90 30 and 5.6% on 5906 99 90 90.
- 5906 99 10 00Fabrics mentioned in note 5(c) to this chapterDuty: 8%
- 5906 99 90 20Woven and laminated rubberised textile fabric with the following characteristics: - with three layers, - one outer layer consists of acrylic fabric, - the other outer layer consists of polyester fabric, - the middle layer consists of chlorobutyl rubber, - the middle layer has a weight of 452 g/m² or more but not more than 569 g/m², - the textile fabric has a total weight of 952 g/m² or more but not more than 1159 g/m², and - the textile fabric has a total thickness of 0.8 mm or more but not more than 4 mm, used for the manufacture of the retractable roof of motor vehiclesDuty: 5.6%
- 5906 99 90 30Woven and coated rubberised textile fabric with the following characteristics: -with three layers, -the outer layers consist of a natural rubber, EPDM and chloropen rubber compound, -the middle layer consists of polyester fabric, for use in the manufacture of life raftsDuty: 5.6%
- 5906 99 90 90OtherDuty: 5.6%
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 5906.99 are live on border.bot for the United States (4 lines, also used by 1 other country).
- United States4 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 5906.99?
The European Union tariff splits HS 5906.99 (other: Other) into 4 national lines: 5906 99 10 00 (fabrics mentioned in note 5(c) to this chapter), 5906 99 90 20 (woven and laminated rubberised textile fabric with the following characteristics: - with three layers, - one outer layer consists of acrylic fabric, - the other outer layer consists of polyester fabric, - the middle layer consists of chlorobutyl rubber, - the middle layer has a weight of 452 g/m² or more but not more than 569 g/m², - the textile fabric has a total weight of 952 g/m² or more but not more than 1159 g/m², and - the textile fabric has a total thickness of 0.8 mm or more but not more than 4 mm, used for the manufacture of the retractable roof of motor vehicles), 5906 99 90 30 (woven and coated rubberised textile fabric with the following characteristics: -with three layers, -the outer layers consist of a natural rubber, EPDM and chloropen rubber compound, -the middle layer consists of polyester fabric, for use in the manufacture of life rafts) and 5906 99 90 90 (other).
What is the duty on HS 5906.99 in the European Union?
The general (MFN) duty differs by line: 8% on 5906 99 10 00, 5.6% on 5906 99 90 20, 5.6% on 5906 99 90 30 and 5.6% on 5906 99 90 90.
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.