Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 5405

Heading 5408 covers woven fabrics of artificial filament yarn, including fabrics made from materials of heading 5405. This primarily includes viscose, acetate and modal fabrics. Fabrics may be unbleached, bleached, dyed, printed or of yarns of different colours. Import of artificial filament fabrics into the EU is subject to duty rates of approximately 8%. Viscose and acetate fabrics are widely used in the garment and decorative industries. Fibre composition labelling and REACH compliance are required. Heading 5408 is part of Chapter 54 (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 5408 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 5408 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.

Import of artificial filament fabrics into the EU is subject to duty rates of approximately 8%. Fibre composition labelling and REACH compliance are required. Duty rates for artificial filament fabrics are approximately 8%. The distinction between artificial fibre (viscose, acetate) and synthetic fibre (polyester) is crucial. Acetate and viscose fabrics are used in garments, linings and interior decorations. Labelling specifying the type of artificial fibre on the product label is required. When importing goods under heading 5408 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 5408 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). Goods under heading 5408 are subject to labelling and fibre composition controls. Required documentation includes: fibre composition labels (EU Regulation 1007/2011), OEKO-TEX certificates, REACH reports. In addition to customs duty, imports are subject to VAT at the rate applicable in the country of destination. The VAT taxable amount at import is the customs value plus duty and any countervailing or anti-dumping duties. The importer must file an electronic customs declaration in the national import system.

Heading 5408 covers woven fabrics of artificial filament yarn (viscose, modal, Lyocell). Distinction from 5407: artificial (cellulose-based), not synthetic. Artificial staple fibre fabrics - 5516. Knitted - Chapter 60. Common mistake: viscose fabrics classified as synthetic (5407). Decisive: cellulose fibre origin and weaving technique.