True hemp (Cannabis sativa L.), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garnetted stock)

Heading 5302 covers true hemp (Cannabis sativa L.), raw or processed but not spun, as well as tow and waste of true hemp. This applies exclusively to hemp varieties with low THC content (below 0.3%), approved for cultivation in the EU. It includes hemp bast fibres used in the textile industry. Import of true hemp into the EU is subject to a zero duty rate (0%) but requires strict compliance with THC content regulations. The variety must be listed in the EU Common Catalogue of Varieties. A certificate confirming THC content below 0.3% and a phytosanitary certificate are required. Heading 5302 is part of Chapter 53 (textiles, fabrics and clothing) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 5302 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 5302 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

This applies exclusively to hemp varieties with low THC content (below 0.3%), approved for cultivation in the EU. Import of true hemp into the EU is subject to a zero duty rate (0%) but requires strict compliance with THC content regulations. A certificate confirming THC content below 0.3% and a phytosanitary certificate are required. True hemp must contain less than 0.3% THC to be admitted for import into the EU. A certificate of analysis confirming THC content, issued by an accredited laboratory, is required. The hemp variety must be listed in the EU Common Catalogue of Agricultural Plant Species. The duty rate is 0%, but non-compliance with THC requirements can result in confiscation and criminal penalties. When importing goods under heading 5302 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 5302 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system).

Heading 5302 covers true hemp (Cannabis sativa L.), raw or processed but not spun. Key distinction from 5301 (flax) and 5303 (jute): plant species determines classification. Spun hemp goes to 5308. Hemp tow and waste also belong here. Common mistake: confusing hemp with other bast fibres - Manila hemp (abaca) is 5305, not 5302. Note: THC content does not affect tariff classification.