Skip to main content
Celna24.pl
Celna24.com

NAVIGATION:

WRITE TO US:

info@celna24.pl

LANGUAGE:

PolskiEnglishDeutsch
62031200
ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED›Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear)

Of synthetic fibres

Data statuscurrentISZTAR data as of 19/09/2026verified 19/09/2026ISZTAR4 ↗
Source: ISZTAR4
6203120000
Standard EU duty
12%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
27 docs
Y922C679C680C683Y032C052+21
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty12%-R1789/03
ERGA OMNESLow-value consignment customs duty3 EUR
3%
-R0382/26
ERGA OMNESSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms0%2 condition(s)R2658/87
Preferences
AD 0%AL 0%BA 0%CA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%CR 0%DOEd-D /L-SEH 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 9.6%GSP+ 0%IL 0%JO 0%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%Mercosur 10.6%NZ 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%US 0%VN 1.5%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
TM01066From 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where:(a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or(b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.
TM5101. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 22 10, 8903 23 10, 8903 32 10, 8903 33 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.2. Customs duties shall be suspended in respect of:(a) goods intended for incorporation in drilling or production platforms:(1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or(2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.
EU003According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.
CD797A reference to Annex 5-A of Council Decision (EU) 2017/37 on the signing on behalf of the European Union of the Comprehensive Economic and Trade Agreement (CETA) between Canada, of the one part, and the European Union and its Member States, of the other part (OJ L 11) should be made on the commercial invoice or any other commercial document.
CD668Subject to the presentation of a proof of origin containing the following statement: "Product originating in accordance with Appendix 2A of Annex II (Concerning the Definition of the Concept of "Originating Products" and Methods of Administrative Cooperation)" (OJ L 346, 15.12.2012).
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 “2000”.
CD303The relief from or the reduction of customs duties shall be subject to a specific request expressed by the declarant in Data Element 12 04 000 000 of the UCC [Commission Delegated Regulation (EU) 2015/2446 (Annex B)] (former box 44 of the Single Administrative Document (SAD) "Additional information/Documents produced/Certificates and authorisations").
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
CD898To benefit from this tariff quota, the products shall be accompanied by a statement on origin made out by the exporter containing the statement ‘Origin Quota – Product originating in accordance with Appendix 3-B-1’ of the Free Trade Agreement between the European Union and New Zealand.
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.
CD01100For the purposes of this Regulation, the origin of goods shall be determined in accordance with the rules on non-preferential origin as referred to in Title II, Chapter 2, Section 1 of Regulation (EU) No 952/2013, until rules on preferential origin as referred to in Article 64(2) or (3) of that Regulation have been adopted.
5

Binding Tariff Information

BTI classification examples

DEgold388/23-1

Men's protective warning jacket

polyesterGRI 1GRI 5bGRI 6
FRgold25-02685

Men's cotton trousers

cottonGRI 1GRI 6
FRgold25-05539

Men's work trousers, canvas, 65% polyester/35% cotton

polyesterGRI 1GRI 6
DKgold-0293975

Men's elastic trousers, dark blue

cottonGRI 1GRI 6
DEgold636/24-1

Men's long trousers, cotton-synthetic blend

cottonGRI 1GRI 5bGRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Classification and scope of CN code 620312

CN code 620312 covers men's and boys' suits of synthetic fibers, other than knitted or crocheted. A suit must consist of at least two components - a jacket and trousers (optionally a waistcoat) - made from the same synthetic fabric with identical composition, weave, color, and finish. Synthetic fibers include polyester, polyamide, and acrylic fibers. Polyester suits are popular for their crease resistance, easy care, and lower price compared to wool products. Classification requires that the synthetic fiber constitutes the predominant component by weight of the fabric. Suit components must be packaged and presented at customs as a single commercial unit - separate import of jacket and trousers results in individual classification of each component.

Safety and labeling requirements

Synthetic fiber suits imported into the EU are subject to textile Regulation (EU) No 1007/2011 requirements. The label must state the percentage fiber composition in the official language of the country of sale. If the lining constitutes at least 30 percent of the garment surface, its composition must also be stated separately. Regarding chemical safety, REACH establishes restrictions on disperse dyes used for polyester, formaldehyde in finishing resins, and nickel in metal suit components. The GPSR requires technical product documentation and risk assessment. Suits intended for children are subject to stricter mechanical safety requirements regarding small parts that may pose a choking hazard.

Import and trade in synthetic suits

Synthetic fiber suits are imported into the EU mainly from China, Vietnam, Bangladesh, and Turkey. China is the largest exporter of formal polyester clothing. Imports are subject to standard MFN duty rates unless preferences are available under trade agreements or the GSP system. Origin rules require double transformation - spinning and making-up in the beneficiary country. Customs documentation must precisely describe the goods as a suit, indicating the number of components, material, and fabric uniformity. Customs authorities may refuse classification as a suit if the components differ in fabric or are not presented together. Verification of duty rates and possible defense measures should be conducted in the TARIC database before the transaction.

Supply chain due diligence for garments CN 6203 12

Importers of suits and formal wear under CN 6203 12 face growing due diligence requirements. The EU Corporate Sustainability Due Diligence Directive (CSDDD) mandates identification of human rights and environmental risks in the supply chain. The garment sector is particularly exposed to forced labour risks. Importers should verify working conditions at supplier factories and maintain documentation of these checks as part of compliance obligations.

Frequently asked questions

How does a synthetic suit differ from a wool suit in customs classification?
The difference concerns the predominant fiber of the fabric. Suits where synthetic fiber (polyester, polyamide) constitutes more than 50 percent of fabric weight are classified under 620312. Suits where wool predominates are classified under 620311. The structure and definition of a suit as an ensemble remains identical regardless of material.
Is a polyester suit with a wool appearance classified under 620312?
Yes. Tariff classification is based on actual fiber composition, not on appearance or imitation of another material. A suit made from polyester fabric imitating wool is a synthetic fiber product classified under 620312, regardless of the fabric's visual characteristics.
How is a three-piece suit with a waistcoat treated in customs tariff?
A three-piece suit (jacket, trousers, waistcoat) made from the same fabric is classified as one suit under 620312, provided all three components have identical composition, weave, color, and finish. The waistcoat does not change the CN code but constitutes an additional component of the ensemble.
What due diligence requirements apply to suit imports CN 6203 12?
Importers of suits CN 6203 12 face CSDDD due diligence obligations. Identification of human rights and environmental risks in the supply chain is required, particularly in the garment sector.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Of synthetic fibres" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "Of synthetic fibres" with all costs included.
Related glossary terms
Customs DutyCustoms ValueMFN Rate