52062200
COTTON›Cotton yarn (other than sewing thread), containing less than 85 % by weight of cotton, not put up for retail sale
Measuring less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number)
Standard EU duty
4%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
8 docs
L079Y084N954U045U078U079+2
Standard rates
| Applies to | Type | Rate | Conditions | Regulation |
|---|---|---|---|---|
| ERGA OMNES | Third country duty | 4% | — | R1789/03 |
Preferences
ERGA OMNES 0%AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 3.2%GSP+ 0%IL 0%JO 0%JP 0%KE 0%KR 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
CD605The benefit of this tariff quota is subject to the presentation of the outward processing authorisation, for the purpose of implementing Council Regulation (EC) No 32/2000, Annex II, footnote (1). This concerns goods resulting from processing work as provided for in the arrangements with Switzerland on processing traffic in textiles.
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD598Subject to the presentation of an origin declaration containing the following statement in English: "Derogation - Annex II(a) of Protocol concerning the definition of "originating products " and methods of administrative cooperation " (OJ L 127/2011, 14.5.2011).
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
Entry into free circulation (quantitative limitation)KPR0936/15
Entry into free circulation (quantitative limitation)
KPR0936/15
Documents / references
L079
Conditions
- C001Presentation of a certificate/licence/document: L079— Entry into free circulation allowed
- C002Presentation of a certificate/licence/document: the condition is not fulfilled— The entry into free circulation is not allowed
Notes
- CD236According to Regulation (EU) No 2015/936 (OJ L 160), free circulation is subject to the presentation of an import licence issued by the competent authority of a Member State, which shall be valid throughout the Union.
Restriction on entry into free circulationKPR1836/17
Restriction on entry into free circulation
KPR1836/17
Documents / references
Y084
Conditions
- Y010Other conditions: Y084— Import/export allowed after control
- Y999Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- TM880Goods from the Annex XIf of Regulation (EU) 2017/1509 (Textiles)
- CD446By way of derogation from Article 16h of Regulation (EU) 2017/1509, the competent authorities of the Member States may authorise the import, purchase or transfer of textiles, provided that the Member State has obtained the advance approval of the Sanctions Committee on a case-by-case basis.
Import controlUAR0692/14
Import control
UAR0692/14
Documents / references
N954U045U078U079Y997
Conditions
- Y001Other conditions: Y997— Import allowed
- Y002Other conditions: U078— Import allowed
- Y003Other conditions: U079— Import allowed
- Y005Other conditions: N954— Import allowed
- Y007Other conditions: U045— Import allowed
- Y009Other conditions: the condition is not fulfilled— Import is not allowed
Notes
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0263/22
Import control
UAR0263/22
Documents / references
N954U045U078U079Y984
Conditions
- Y001Other conditions: Y984— Import/export allowed after control
- Y002Other conditions: N954— Import/export allowed after control
- Y005Other conditions: U045— Import/export allowed after control
- Y006Other conditions: U078— Import/export allowed after control
- Y007Other conditions: U079— Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Value Added Tax (VAT)
V020Medical devices, as defined by the Act on Medical Devices of 20 May 2010, (Journal of Laws of 2019, item 175, 447, 534), released for free circulation on the territory of the Republic of Poland
8%V120For medical devices referred to in item 13 of Annex No. 3 to the Act in the wording applicable before the date of entry into force of the Act of 7 April 2022 on medical devices (Journal of Laws, item 974), the tax rate referred to in Art. 41 sec. 2 shall apply if, in accordance with: 1) Art. 120 sec. 4 of the regulation (EU) 2017/745 of the European Parliament and of the Council of 5 April 2017 on medical devices, amending Directive 2001/83/EC, Regulation (EC) No 178/2002 and Regulation (EC) No 1223/2009 and repealing Council Directives 90/385/EEC and 93/42/EEC (Official Journal of the European Union L117 of 5 April 2017) or 2) Article 110 paragraph 4 of the regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 2017 on in vitro diagnostic medical devices and repealing Directive 98/79/EC and Commission Decision 2010/227/EU (Official Journal of the European Union L117 of 5 April 2017) – these products have been placed on the market and are still being made available on the market or put into use.
8%V999Other
23%Codes in the same group
520611Single yarn, of uncombed fibres - Measuring 714,29|decitex or more (not exceeding 14|metric number)520612Measuring less than 714,29|decitex but not less than 232,56|decitex (exceeding 14|metric number but not exceeding 43|metric number)520613Measuring less than 232,56|decitex but not less than 192,31|decitex (exceeding 43|metric number but not exceeding 52|metric number)520614Measuring less than 192,31|decitex but not less than 125|decitex (exceeding 52|metric number but not exceeding 80|metric number)520615Measuring less than 125|decitex (exceeding 80|metric number)520621Single yarn, of combed fibres - Measuring 714,29|decitex or more (not exceeding 14|metric number)520623Measuring less than 232,56|decitex but not less than 192,31|decitex (exceeding 43|metric number but not exceeding 52|metric number)520624Measuring less than 192,31|decitex but not less than 125|decitex (exceeding 52|metric number but not exceeding 80|metric number)
Classification and characteristics of combed cotton yarn
CN code 520622 covers combed single cotton yarn containing less than 85 percent by weight of cotton, with a linear density from 714.29 to 232.56 decitex, not put up for retail sale. Combed yarn features a uniform structure and smooth surface achieved through combing which removes short fibres. Blends of cotton with synthetic fibres such as polyester or polyamide improve the mechanical strength and dimensional stability of the yarn. These products are intended for further processing in weaving and knitting mills. Classification requires verification of linear density, fibre composition and packaging format as not intended for retail sale.
Regulatory requirements for cotton yarn
Blended cotton yarn imported into the EU is subject to Regulation (EU) No 1007/2011 on fibre composition labelling, even when intended for industrial processing. REACH Regulation (EC) No 1907/2006 governs permissible chemical substances in textile articles, including azo dyes, formaldehyde and PFAS substances. Conventional cotton may contain traces of pesticides from cultivation, which are subject to verification under chemical safety standards. Processing aids used in spinning such as lubricants and moisture agents must comply with REACH requirements. The GPSR Regulation (EU 2023/988) imposes general safety obligations on economic operators placing products on the EU market.
Trade aspects and customs documentation
Importing combed cotton yarn under CN code 520622 requires a customs declaration specifying linear density in decitex, fibre composition with percentages and packaging information. Major cotton yarn exporters include India, Pakistan, Turkey, Vietnam and China. Preferential tariff rates may be available under EU trade agreements or the GSP scheme. Origin documentation such as EUR.1 or an invoice declaration for agreement countries is essential for obtaining preferences. Importers should verify current duty rates in the TARIC system, as these may change depending on EU trade policy. Customs control may include laboratory testing of composition and linear density.
Classification of cotton yarn by preparation type CN 5206 22
Cotton yarn CN 5206 22 is classified by preparation method (combed or uncombed), number of plies, and fineness. Import into the EU is subject to conventional customs duty and import VAT. Yarn for retail sale has separate subheadings. Fibre composition labelling is mandatory. Importers must ensure correct fibre composition labelling under EU Regulation 1007/2011. Current duty rates are available in the TARIC database for verification.
Frequently asked questions
What does the linear density range 714.29 to 232.56 dtex mean?
This range corresponds to yarn with a metric count from 14 to 43 Nm. Yarn with a lower dtex value is finer and used for lighter fabrics. Tariff classification requires precise determination of linear density, as different ranges correspond to different subheadings within heading 5206. Linear density should be confirmed by laboratory testing.
Is 70 percent cotton 30 percent polyester yarn classified under 520622?
Yes, provided the other criteria are met, meaning the yarn is combed, single, falls within the specified linear density range and is not put up for retail sale. Cotton content below 85 percent is a necessary condition for classification under heading 5206 rather than 5205.
What customs documents are required for cotton yarn imports?
Required documents include a commercial invoice with product description and composition, technical specification with linear density, certificate of origin for tariff preferences, packing list and optionally a quality certificate. For yarn from GSP countries, a REX registration or Form A certificate is required. Customs authorities may request laboratory reports.
What is the EU duty on combed single cotton yarn blended CN 5206 22?
Combed single cotton yarn blended under CN 5206 22 is subject to conventional EU customs duty and import VAT. Check the rate in TARIC. Fibre composition labelling per EU 1007/2011 is mandatory.
Useful tools & resources
Customs calculators
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