{
  "summary": "The European Union tariff has 176 national lines in HS chapter 61 (articles of apparel and clothing accessories, knitted or crocheted), under 106 subheadings in 17 headings.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "National lines",
      "value": "176",
      "source": null
    },
    {
      "label": "Subheadings",
      "value": "106",
      "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": "61: Articles of apparel and clothing accessories, knitted or crocheted",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "How many national tariff lines does the European Union tariff have in HS chapter 61?",
      "answer": "The European Union tariff has 176 national lines in HS chapter 61 (articles of apparel and clothing accessories, knitted or crocheted), under 106 subheadings in 17 headings."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "Subheadings with European Union lines",
      "text": [
        "The European Union tariff has 176 national lines in HS chapter 61 (articles of apparel and clothing accessories, knitted or crocheted), under 106 subheadings in 17 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 61 are live on border.bot for the United States (712 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": "61",
      "description": "Articles of apparel and clothing accessories, knitted or crocheted"
    },
    "headings": [
      {
        "code": "6101",
        "description": "Men's or boys' overcoats, car coats, capes, cloaks, anoraks (including ski jackets), windcheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 6103",
        "subheadings": [
          {
            "code": "610120",
            "description": "Of cotton",
            "lines": 2
          },
          {
            "code": "610130",
            "description": "Of man-made fibres",
            "lines": 2
          },
          {
            "code": "610190",
            "description": "Of other textile materials",
            "lines": 5
          }
        ]
      },
      {
        "code": "6102",
        "description": "Women's or girls' overcoats, car coats, capes, cloaks, anoraks (including ski jackets), windcheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 6104",
        "subheadings": [
          {
            "code": "610210",
            "description": "Of wool or fine animal hair",
            "lines": 3
          },
          {
            "code": "610220",
            "description": "Of cotton",
            "lines": 2
          },
          {
            "code": "610230",
            "description": "Of man-made fibres",
            "lines": 2
          },
          {
            "code": "610290",
            "description": "Of other textile materials",
            "lines": 2
          }
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      {
        "code": "6103",
        "description": "Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted",
        "subheadings": [
          {
            "code": "610310",
            "description": "Suits",
            "lines": 2
          },
          {
            "code": "610322",
            "description": "Ensembles: Of cotton",
            "lines": 1
          },
          {
            "code": "610323",
            "description": "Ensembles: Of synthetic fibres",
            "lines": 1
          },
          {
            "code": "610329",
            "description": "Ensembles: Of other textile materials",
            "lines": 1
          },
          {
            "code": "610331",
            "description": "Jackets and blazers: Of wool or fine animal hair",
            "lines": 1
          },
          {
            "code": "610332",
            "description": "Jackets and blazers: Of cotton",
            "lines": 1
          },
          {
            "code": "610333",
            "description": "Jackets and blazers: Of synthetic fibres",
            "lines": 1
          },
          {
            "code": "610339",
            "description": "Jackets and blazers: Of other textile materials",
            "lines": 2
          },
          {
            "code": "610341",
            "description": "Trousers, bib and brace overalls, breeches and shorts: Of wool or fine animal hair",
            "lines": 1
          },
          {
            "code": "610342",
            "description": "Trousers, bib and brace overalls, breeches and shorts: Of cotton",
            "lines": 1
          },
          {
            "code": "610343",
            "description": "Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibres",
            "lines": 1
          },
          {
            "code": "610349",
            "description": "Trousers, bib and brace overalls, breeches and shorts: Of other textile materials",
            "lines": 3
          }
        ]
      },
      {
        "code": "6104",
        "description": "Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted",
        "subheadings": [
          {
            "code": "610413",
            "description": "Suits: Of synthetic fibres",
            "lines": 1
          },
          {
            "code": "610419",
            "description": "Suits: Of other textile materials",
            "lines": 4
          },
          {
            "code": "610422",
            "description": "Ensembles: Of cotton",
            "lines": 1
          },
          {
            "code": "610423",
            "description": "Ensembles: Of synthetic fibres",
            "lines": 1
          },
          {
            "code": "610429",
            "description": "Ensembles: Of other textile materials",
            "lines": 3
          },
          {
            "code": "610431",
            "description": "Jackets and blazers: Of wool or fine animal hair",
            "lines": 1
          },
          {
            "code": "610432",
            "description": "Jackets and blazers: Of cotton",
            "lines": 1
          },
          {
            "code": "610433",
            "description": "Jackets and blazers: Of synthetic fibres",
            "lines": 1
          },
          {
            "code": "610439",
            "description": "Jackets and blazers: Of other textile materials",
            "lines": 2
          },
          {
            "code": "610441",
            "description": "Dresses: Of wool or fine animal hair",
            "lines": 1
          },
          {
            "code": "610442",
            "description": "Dresses: Of cotton",
            "lines": 1
          },
          {
            "code": "610443",
            "description": "Dresses: Of synthetic fibres",
            "lines": 1
          },
          {
            "code": "610444",
            "description": "Dresses: Of artificial fibres",
            "lines": 1
          },
          {
            "code": "610449",
            "description": "Dresses: Of other textile materials",
            "lines": 1
          },
          {
            "code": "610451",
            "description": "Skirts and divided skirts: Of wool or fine animal hair",
            "lines": 1
          },
          {
            "code": "610452",
            "description": "Skirts and divided skirts: Of cotton",
            "lines": 1
          },
          {
            "code": "610453",
            "description": "Skirts and divided skirts: Of synthetic fibres",
            "lines": 1
          },
          {
            "code": "610459",
            "description": "Skirts and divided skirts: Of other textile materials",
            "lines": 1
          },
          {
            "code": "610461",
            "description": "Trousers, bib and brace overalls, breeches and shorts: Of wool or fine animal hair",
            "lines": 1
          },
          {
            "code": "610462",
            "description": "Trousers, bib and brace overalls, breeches and shorts: Of cotton",
            "lines": 1
          },
          {
            "code": "610463",
            "description": "Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibres",
            "lines": 1
          },
          {
            "code": "610469",
            "description": "Trousers, bib and brace overalls, breeches and shorts: Of other textile materials",
            "lines": 3
          }
        ]
      },
      {
        "code": "6105",
        "description": "Men's or boys' shirts, knitted or crocheted",
        "subheadings": [
          {
            "code": "610510",
            "description": "Of cotton",
            "lines": 1
          },
          {
            "code": "610520",
            "description": "Of man-made fibres",
            "lines": 2
          },
          {
            "code": "610590",
            "description": "Of other textile materials",
            "lines": 2
          }
        ]
      },
      {
        "code": "6106",
        "description": "Women's or girls' blouses, shirts and shirt-blouses, knitted or crocheted",
        "subheadings": [
          {
            "code": "610610",
            "description": "Of cotton",
            "lines": 1
          },
          {
            "code": "610620",
            "description": "Of man-made fibres",
            "lines": 1
          },
          {
            "code": "610690",
            "description": "Of other textile materials",
            "lines": 4
          }
        ]
      },
      {
        "code": "6107",
        "description": "Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted",
        "subheadings": [
          {
            "code": "610711",
            "description": "Underpants and briefs: Of cotton",
            "lines": 1
          },
          {
            "code": "610712",
            "description": "Underpants and briefs: Of man-made fibres",
            "lines": 1
          },
          {
            "code": "610719",
            "description": "Underpants and briefs: Of other textile materials",
            "lines": 1
          },
          {
            "code": "610721",
            "description": "Nightshirts and pyjamas: Of cotton",
            "lines": 1
          },
          {
            "code": "610722",
            "description": "Nightshirts and pyjamas: Of man-made fibres",
            "lines": 1
          },
          {
            "code": "610729",
            "description": "Nightshirts and pyjamas: Of other textile materials",
            "lines": 1
          },
          {
            "code": "610791",
            "description": "Other: Of cotton",
            "lines": 1
          },
          {
            "code": "610799",
            "description": "Other: Of other textile materials",
            "lines": 3
          }
        ]
      },
      {
        "code": "6108",
        "description": "Women's or girls' slips, petticoats, briefs, panties, nightdresses, pyjamas, négligés, bathrobes, dressing gowns and similar articles, knitted or crocheted",
        "subheadings": [
          {
            "code": "610811",
            "description": "Slips and petticoats: Of man-made fibres",
            "lines": 1
          },
          {
            "code": "610819",
            "description": "Slips and petticoats: Of other textile materials",
            "lines": 1
          },
          {
            "code": "610821",
            "description": "Briefs and panties: Of cotton",
            "lines": 1
          },
          {
            "code": "610822",
            "description": "Briefs and panties: Of man-made fibres",
            "lines": 1
          },
          {
            "code": "610829",
            "description": "Briefs and panties: Of other textile materials",
            "lines": 1
          },
          {
            "code": "610831",
            "description": "Nightdresses and pyjamas: Of cotton",
            "lines": 1
          },
          {
            "code": "610832",
            "description": "Nightdresses and pyjamas: Of man-made fibres",
            "lines": 1
          },
          {
            "code": "610839",
            "description": "Nightdresses and pyjamas: Of other textile materials",
            "lines": 1
          },
          {
            "code": "610891",
            "description": "Other: Of cotton",
            "lines": 1
          },
          {
            "code": "610892",
            "description": "Other: Of man-made fibres",
            "lines": 1
          },
          {
            "code": "610899",
            "description": "Other: Of other textile materials",
            "lines": 2
          }
        ]
      },
      {
        "code": "6109",
        "description": "T-shirts, singlets and other vests, knitted or crocheted",
        "subheadings": [
          {
            "code": "610910",
            "description": "Of cotton",
            "lines": 2
          },
          {
            "code": "610990",
            "description": "Of other textile materials",
            "lines": 2
          }
        ]
      },
      {
        "code": "6110",
        "description": "Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted",
        "subheadings": [
          {
            "code": "611011",
            "description": "Of wool or fine animal hair: Of wool",
            "lines": 3
          },
          {
            "code": "611012",
            "description": "Of wool or fine animal hair: Of Kashmir (cashmere) goats",
            "lines": 4
          },
          {
            "code": "611019",
            "description": "Of wool or fine animal hair: Other",
            "lines": 4
          },
          {
            "code": "611020",
            "description": "Of cotton",
            "lines": 3
          },
          {
            "code": "611030",
            "description": "Of man-made fibres",
            "lines": 3
          },
          {
            "code": "611090",
            "description": "Of other textile materials",
            "lines": 3
          }
        ]
      },
      {
        "code": "6111",
        "description": "Babies' garments and clothing accessories, knitted or crocheted",
        "subheadings": [
          {
            "code": "611120",
            "description": "Of cotton",
            "lines": 2
          },
          {
            "code": "611130",
            "description": "Of synthetic fibres",
            "lines": 2
          },
          {
            "code": "611190",
            "description": "Of other textile materials",
            "lines": 5
          }
        ]
      },
      {
        "code": "6112",
        "description": "Tracksuits, ski suits and swimwear, knitted or crocheted",
        "subheadings": [
          {
            "code": "611211",
            "description": "Tracksuits: Of cotton",
            "lines": 1
          },
          {
            "code": "611212",
            "description": "Tracksuits: Of synthetic fibres",
            "lines": 1
          },
          {
            "code": "611219",
            "description": "Tracksuits: Of other textile materials",
            "lines": 1
          },
          {
            "code": "611220",
            "description": "Ski suits",
            "lines": 1
          },
          {
            "code": "611231",
            "description": "Men's or boys' swimwear: Of synthetic fibres",
            "lines": 2
          },
          {
            "code": "611239",
            "description": "Men's or boys' swimwear: Of other textile materials",
            "lines": 2
          },
          {
            "code": "611241",
            "description": "Women's or girls' swimwear: Of synthetic fibres",
            "lines": 2
          },
          {
            "code": "611249",
            "description": "Women's or girls' swimwear: Of other textile materials",
            "lines": 2
          }
        ]
      },
      {
        "code": "6113",
        "description": "Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907",
        "subheadings": [
          {
            "code": "611300",
            "description": "Garments, made up of knitted or crocheted fabrics of heading 59.03, 59.06 or 59.07",
            "lines": 2
          }
        ]
      },
      {
        "code": "6114",
        "description": "Other garments, knitted or crocheted",
        "subheadings": [
          {
            "code": "611420",
            "description": "Of cotton",
            "lines": 1
          },
          {
            "code": "611430",
            "description": "Of man-made fibres",
            "lines": 1
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