63023100
OTHER MADE-UP TEXTILE ARTICLES; SETS; WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS›Bed linen, table linen, toilet linen and kitchen linen
Of cotton
Standard EU duty
12%
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 | 12% | — | R1734/96 |
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 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%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
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 91 10; 8903 92 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.
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
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%5
Binding Tariff Information
BTI classification examples
DEgold903/24-1
Cylindrical cotton pillowcase for neck roll
cottonGRI 1GRI 6
DEgold835/23-1
Cotton bed sheet, hemmed, 240x290cm
cottonGRI 1GRI 5bGRI 6
BEgold.020.685
Maternity cushion cover, cotton blend
cottonGRI 1GRI 6
FRgold24-04359
Cotton nursing pillow cover with zipper
cottonGRI 1GRI 6
DEgold901/24-1
Cylindrical cotton cushion cover for meditation
cottonGRI 1GRI 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.
Product characteristics and tariff classification
CN code 6302 31 covers bed linen of cotton, other than printed, not knitted or crocheted. This subheading includes sheets, duvet covers and pillowcases of bleached, dyed or unbleached woven cotton fabric without a printed design. Jacquard fabrics of dyed cotton yarn, cotton sateen and cotton percale without printing are classified under this code. This is one of the most popular subheadings for bed linen due to the widespread use of cotton. Classification requires the material to be woven, cotton to be the predominant fibre by weight, and the fabric to be unprinted. Notes to Chapter 63 define the scope of made-up articles. Import of unprinted cotton bed linen into the EU constitutes one of the largest segments of textile trade.
Product regulation and safety
Importing unprinted cotton bed linen into the EU is subject to Regulation (EU) No 1007/2011 on fibre composition labelling. REACH (Regulation (EC) No 1907/2006) regulates chemicals used in bleaching, dyeing and finishing cotton. Chlorine-based bleaching agents, reactive dyes and softeners are subject to REACH restrictions. Formaldehyde used as an anti-crease agent in cotton bed linen is limited under entry 72 of Annex XVII to REACH. Regulation (EU) 2023/988 (GPSR) requires importers to ensure product safety. Bed linen for infants and children is subject to stricter chemical safety requirements. Importers may wish to verify compliance with Oeko-Tex Standard 100 or equivalent, though these are not legally mandatory.
Customs clearance and trade measures
MFN duty rates for unprinted cotton bed linen under CN 6302 31 must be verified in the TARIC database. The EU has applied anti-dumping duties on cotton bed linen from several Asian countries, including Pakistan. Importers must check the current status of these measures before each import. Preferential rates may be available under EU FTAs and the GSP scheme. Major suppliers include Pakistan, India, China, Turkey and Egypt. Customs documentation includes the commercial invoice, transport document, technical specification and proof of origin. Correct classification is particularly important as duty rates may differ between subheadings 6302 21 (printed) and 6302 31 (other). VAT applies on import.
Unprinted cotton bed linen — classification CN 6302 31
Unprinted cotton bed linen (white sheets, plain pillowcases) under CN 6302 31 carries a 12% EU duty. Cotton must account for at least 50% of fibre weight. This covers hotel, hospital and domestic bed linen without print. Major sources include Pakistan, India and Egypt. Cotton sateen bed linen is also classified here if unprinted.
Frequently asked questions
What distinguishes CN 6302 31 from CN 6302 21 in bed linen classification?
CN 6302 31 covers woven cotton bed linen that is not printed – including bleached, piece-dyed or yarn-dyed (jacquard) products. CN 6302 21 covers woven cotton bed linen that is printed, where the design is applied to the finished fabric. The key criterion is the presence or absence of printing. In both cases cotton must predominate by weight.
Is cotton sateen bed linen classified under CN 6302 31?
Yes. Bed linen of cotton sateen (satin weave construction using cotton) without printing is classified under CN 6302 31. Sateen is a type of weave construction, not a print. If the cotton sateen fabric additionally features a printed design, classification changes to CN 6302 21. The determining factor is whether the design results from dyeing or printing.
What formaldehyde limits apply to cotton bed linen?
REACH (entry 72, Annex XVII) restricts formaldehyde content in textile articles intended for skin contact. The limit for adults is 75 mg/kg, and for children under 36 months it is 30 mg/kg. Formaldehyde is used in cotton bed linen as an anti-crease finishing agent. Importers should hold laboratory test reports confirming compliance with these limits.
What is the EU duty on unprinted cotton bed linen CN 6302 31?
Unprinted cotton bed linen under CN 6302 31 carries a 12% EU duty. GSP preferences may apply for imports from Pakistan and India. Import VAT is calculated on customs value plus duty.
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