What is the customs duty for High-tenacity yarn of viscose rayon (code 540310)?

The standard EU customs duty rate for code 540310 is 4%. This rate applies to imports from third countries (erga omnes). Lower preferential rates may apply for countries with trade agreements.

What VAT applies to imports under code 540310?

The standard import VAT rate is 23%. VAT is calculated on the customs value plus duty and any applicable excise taxes.

What documents are needed to import goods under code 540310?

Importing goods under code 540310 may require 42 types of documents and certificates. See the tariff measures table on this page for details on required documentation.

How to calculate import costs for code 540310?

Use the Celna24 customs calculator — enter the goods value, country of origin, and code 540310, and the calculator will compute the duty, VAT, and total import cost.

CN 5403 10 - Viscose rayon yarn over 67 dtex

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54031000

MAN-MADE FILAMENTS; STRIP AND THE LIKE OF MAN-MADE TEXTILE MATERIALS›Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex

High-tenacity yarn of viscose rayon

Standard EU duty

VAT

23%

Additional duties / sanctions

0 rules

Docs required

42 docs

X060X061X062X063X064X065+36

Standard rates

Applies to	Type	Rate	Conditions	Regulation
ERGA OMNES	Third country duty	4%	—	R1789/03

Preferences

ERGA OMNES 0%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%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

CD333The autonomous Common Customs Tariff duties laid down in Regulation (EEC) No 2658/87 for parts, components and other goods of a kind to be incorporated in or used for aircraft and parts thereof in the course of their manufacture, repair, maintenance, rebuilding, modification or conversion is suspended.In order to benefit from the suspension, the declarant shall present to the customs authorities an Authorised Release Certificate — EASA Form 1, as set out in Appendix I to Annex I to Regulation (EU) No 748/2012, or an equivalent certificate.The certificates which are deemed to be equivalent to Authorised Release Certificates are listed in Annex II to the Regulation (EU) 2018/1517.

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

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.

Export authorization (Dual use)

ALLTCR2003/25

Documents / references

X060X061X062X063X064X065X066X067X068X070X071Y901

Conditions

Y001Other conditions: X060— Import/export allowed after control
Y005Other conditions: X061— Import/export allowed after control
Y010Other conditions: X062— Import/export allowed after control
Y015Other conditions: X063— Import/export allowed after control
Y020Other conditions: X064— Import/export allowed after control
Y025Other conditions: X065— Import/export allowed after control
Y030Other conditions: X066— Import/export allowed after control
Y035Other conditions: X067— Import/export allowed after control
Y040Other conditions: X068— Import/export allowed after control
Y045Other conditions: X070— Import/export allowed after control
Y050Other conditions: X071— Import/export allowed after control
Y090Other conditions: Y901— Import/export allowed after control
Y099Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

DU063Goods 1C010 from the dual use list.
CD464If the goods declared are described in footnote "DU" linked to the measure, an export authorisation must be presented according to Regulation (EU) 2021/821 of the European Parliament and of the Council and its amendments.

Export control

BYR0765/06

Documents / references

X844Y719Y745

Conditions

Y001Other conditions: Y719— Import/export allowed after control
Y010Other conditions: Y745— Import/export allowed after control
Y020Other conditions: X844— Import/export allowed after control
Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD922It shall be prohibited to sell, supply, transfer or export, directly or indirectly, goods which could contribute in particular to the enhancement of Belarusian industrial capacities, whether or not originating in the Union, as listed in Annex XVIII, to any natural or legal person, entity or body in Belarus or for use in Belarus.Article 1bb.1 - Regulation (EC) No 765/2006 (COUNCIL REGULATION (EU) 2024/1865)

Export control

BYR0765/06

Documents / references

X803X805Y801Y802

Conditions

Y001Other conditions: Y801— Import/export allowed after control
Y002Other conditions: Y802— Import/export allowed after control
Y010Other conditions: X803— Import/export allowed after control
Y030Other conditions: X805— Import/export allowed after control
Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

TM951It shall be prohibited to sell, supply, transfer or export, directly or indirectly, dual-use goods and technology, whether or not originating in the Union, to any natural or legal person, entity or body in Belarus or for use in Belarus.COUNCIL REGULATION (EC) No 765/2006 – Articles 1e (COUNCIL REGULATION (EU) 2022/355)

Restriction on export

IRR0267/12

Documents / references

Y966

Conditions

Y001Other conditions: Y966— Import/export allowed after control
Y002Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD971Annex III (MG footnotes) shall list the items, including goods and technology, contained in the Missile Technology Control Regime list (Council regulation 267/2012).
MG642M6C1
CD985If the goods declared are described in footnote "MG" linked to the measure (article 4a, article 4c of the Council regulation 267/2012):It shall be prohibited to sell, supply, transfer or export, directly or indirectly, the goods and technology listed in Annex III or any other item that the Member State determines could contribute to the development of nuclear weapon delivery systems, whether or not originating in the Union, to any Iranian person, entity or body or for use in Iran. It shall be prohibited to purchase, import or transport from Iran, directly or indirectly, the goods and technology listed in Annex III whether the item concerned originates in Iran or not.

Import control on restricted goods and technologies

IRR0267/12

Documents / references

Y966

Conditions

Y001Other conditions: Y966— Import/export allowed after control
Y002Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD971Annex III (MG footnotes) shall list the items, including goods and technology, contained in the Missile Technology Control Regime list (Council regulation 267/2012).
MG642M6C1
CD985If the goods declared are described in footnote "MG" linked to the measure (article 4a, article 4c of the Council regulation 267/2012):It shall be prohibited to sell, supply, transfer or export, directly or indirectly, the goods and technology listed in Annex III or any other item that the Member State determines could contribute to the development of nuclear weapon delivery systems, whether or not originating in the Union, to any Iranian person, entity or body or for use in Iran. It shall be prohibited to purchase, import or transport from Iran, directly or indirectly, the goods and technology listed in Annex III whether the item concerned originates in Iran or not.

Import control

IRR0267/12

Documents / references

Y750

Conditions

Y060Other conditions: Y750— Import/export allowed after control
Y099Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

TM01042Article 4 of Regulation (EU) No 267/2012 (consolidated version)It shall be prohibited to purchase, import or transport from Iran, directly or indirectly, the goods and technology listed in Annex II whether the item concerned originates in Iran or not.

Export control

IRR0267/12

Documents / references

C105X060X061X062X063X064X065X066X067X068X070X071Y250Y251Y750

Conditions

Y001Other conditions: Y250— Import/export allowed after control
Y002Other conditions: Y251— Import/export allowed after control
Y003Other conditions: C105— Import/export allowed after control
Y005Other conditions: X060— Import/export allowed after control
Y010Other conditions: X061— Import/export allowed after control
Y015Other conditions: X062— Import/export allowed after control
Y020Other conditions: X063— Import/export allowed after control
Y025Other conditions: X064— Import/export allowed after control
Y030Other conditions: X065— Import/export allowed after control
Y035Other conditions: X066— Import/export allowed after control
Y040Other conditions: X067— Import/export allowed after control
Y045Other conditions: X068— Import/export allowed after control
Y050Other conditions: X070— Import/export allowed after control
Y055Other conditions: X071— Import/export allowed after control
Y060Other conditions: Y750— Import/export allowed after control
Y099Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD988A prior authorisation shall be required for the export, purchase or transport to Iran of the goods and technology listed in Annex II and VIIb (R267/2012).
TM01044Article 7 of Regulation (EU) No 267/2012 (consolidated version)1. Without prejudice to Article 1(b) of Regulation (EU) No 359/2011, the competent authorities may grant, under such terms and conditions as they deem appropriate, an authorisation for a transaction in relation to goods and technology referred to in Article 2(1) of this Regulation or assistance or brokering services referred to in Article 5(1), provided that:(a) the goods and technology, assistance or brokering services are for food, agricultural, medical or other humanitarian purposes; and(b) in those cases where the transaction concerns goods or technology contained in the Nuclear Suppliers Group or Missile Technology Control Regime lists, the Sanctions Committee has determined in advance and on a case-by-case basis that the transaction would clearly not contribute to the development of technologies in support of Iran's proliferation-sensitive nuclear activities, or to the development of nuclear weapon development delivery systems.2. The Member State concerned shall inform the other Member States and the Commission, within four weeks, of authorisations granted under this Article.

Import prohibition

KPR0936/15

Notes

TM250These textile products may only be imported into the Union provided an annual quantitative limit is established in accordance with the appropriate procedure provided for in Article 30-32 (See Regulation (EU) 2015/936, OJ L 160, Article 3).

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 control on restricted goods and technologies

KPR1509/17

Documents / references

Y920

Conditions

Y001Other conditions: Y920— Import/export allowed after control
Y002Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

DU063Goods 1C010 from the dual use list.
CD995If the declared goods are described in the footnotes linked to the measure, export/import is not allowed.

Export control on restricted goods and technologies

KPR1509/17

Documents / references

C052Y920

Conditions

Y001Other conditions: Y920— Import/export allowed after control
Y002Other conditions: C052— Import/export allowed after control
Y003Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

DU063Goods 1C010 from the dual use list.
CD994If the declared goods are referred to in the footnotes linked to the measure an export/import authorisation must be presented.

Export control

KPR1509/17

Documents / references

C052Y753

Conditions

Y001Other conditions: Y753— Import/export allowed after control
Y005Other conditions: C052— Import/export allowed after control
Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD01000Aricle 3 (REG 2017/1509):a) It shall be prohibited: (a) to sell, supply, transfer or export, directly or indirectly, the goods and technology, including software, listed in Annex II, whether or not originating in the Union, to any natural or legal person, entity or body in, or for use in the DPRK.Article 8.by way of derogation from Article 3(1) and Article 7(1), the competent authorities of the Member States may authorise, under the terms and conditions they deem appropriate, the direct or indirect supply, sale, transfer or export of the items and technology, including software, referred to in point (a) and (b) of Article 3(1) or the assistance or brokering services referred to in Article 7(1), provided that the goods and technology, assistance or brokering services are for food, agricultural, medical or other humanitarian purposes.

Export control

RUR0833/14

Documents / references

X834X840Y708Y833

Conditions

Y001Other conditions: X834— Import/export allowed after control
Y005Other conditions: X840— Import/export allowed after control
Y010Other conditions: Y833— Import/export allowed after control
Y030Other conditions: Y708— Import/export allowed after control
Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

CD869It shall be prohibited to sell, supply, transfer or export, directly or indirectly, goods which could contribute in particular to the enhancement of Russian industrial capacities as listed in Annex XXIII, to any natural or legal person, entity or body in Russia or for use in Russia.

Export control

RUR0833/14

Documents / references

X840X990X991Y987Y995

Conditions

Y001Other conditions: X990— Import/export allowed after control
Y002Other conditions: X991— Import/export allowed after control
Y010Other conditions: Y987— Import/export allowed after control
Y020Other conditions: Y995— Import/export allowed after control
Y071Other conditions: X840— Import/export allowed after control
Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control

Notes

TM856It shall be prohibited to sell, supply, transfer or export, directly or indirectly, dual-use goods and technology, whether or not originating in the Union, to any natural or legal person, entity or body in Russia or for use in Russia.Regulation (EU) 833/2014 - Article 2 (1)

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 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.

Classification of viscose yarn

CN code 5403 10 covers viscose rayon yarn exceeding 67 decitex per single yarn. Viscose is an artificial cellulosic fibre from wood pulp. Higher linear density yarns are used in apparel fabrics, bed linen and decorative materials.

Regulatory requirements

Importing is subject to REACH regarding chemicals including carbon disulphide and sodium hydroxide used in viscose production.

Trade and customs

MFN duty rates must be verified in TARIC. Imports from China, India and Indonesia dominate. VAT applies.

Importing synthetic yarn - classification guide CN 5403 10

Viscose rayon yarn over 67 dtex CN 5403 10 is classified by polymer type (nylon, polyester, polypropylene, viscose), texturing, and thickness. Import into the EU is subject to conventional customs duty and import VAT. Textured yarns have separate subheadings from smooth yarns. Composition labelling is mandatory.

Frequently asked questions

What does linear density over 67 dtex mean?

67 decitex means 10,000 metres of single yarn weighs 67 grams. Higher dtex means thicker yarn.

What REACH substances in viscose production?

Carbon disulphide and sodium hydroxide in the viscose process are subject to REACH.

What duty rates apply?

MFN rates in TARIC. Preferences under FTAs and GSP.

What is the EU duty on viscose rayon yarn over 67 dtex CN 5403 10?

Viscose rayon yarn over 67 dtex under CN 5403 10 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

Duty & VAT CalculatorCalculate customs duty and VAT for "High-tenacity yarn of viscose rayon" and see the full import cost.Import Profitability CalculatorCheck the import profitability of "High-tenacity yarn of viscose rayon" with all costs included.

Related glossary terms

Customs Duty Customs Value MFN Rate