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54075100
MAN-MADE FILAMENTS; STRIP AND THE LIKE OF MAN-MADE TEXTILE MATERIALSWoven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404

Unbleached or bleached

Standard EU duty
8%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
22 docs
Y750C105X060X061X062X063+16
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty8%R1789/03
Preferences
ERGA OMNES 0%ERGA OMNES 0%ERGA OMNES 0%AD 0%AL 0%BA 0%CA 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 6.4%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.
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.
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.
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.
5

Binding Tariff Information

BTI classification examples

DEgold051/23-1

Raw polyester twill fabric

polyesterGRI 1GRI 6
DEgold301/25-1

Raw woven polyester fabric, plain weave

poliestr (włókna syntetyczne)GRI 1GRI 6
DEgold794/25-1

Bleached woven polyester fabric

polyesterGRI 1GRI 6
DEgold910/24-1

Laminated textile for furniture upholstery

teksturowane włókna poliestroweGRI 1GRI 3bGRI 6
DEgold189/25-1

Laminated textile fabric with polyester face

poliestrowe włókna syntetyczneGRI 1GRI 3bGRI 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 scope and product features

CN code 540751 covers woven fabrics of polyester yarn, unbleached or bleached, containing 85 percent or more by weight of polyester fibres. Unbleached polyester fabrics are a fundamental raw material for the finishing and dyeing industry. They are characterised by the raw, cream colour of the polymer and a smooth surface. After further processing, they find application in apparel, decorative fabrics, bed linen, and technical materials. Classification requires confirmation of minimum polyester content of 85 percent by weight and unbleached or bleached fabric state. Dyed or printed polyester yarn fabrics are classified under separate codes.

Regulatory requirements and standards

Polyester fabrics imported into the EU are subject to Regulation EU 1007/2011 for fibre naming and labelling. REACH requires compliance with chemical substance restrictions, with particular attention to formaldehyde, azo dyes, and finishing agents. Unbleached fabrics may contain sizing agents, lubricants, and other processing auxiliaries from weaving that are subject to REACH assessment. GPSR imposes product safety obligations. For fabrics intended for skin contact, chemical substance limits may be stricter based on Oeko-Tex or GOTS standards, although these certificates are not legally mandatory in the EU.

Import and customs procedures

The customs declaration for fabric imports under CN code 540751 should include raw material composition in weight percentages, area weight, weave type, width, and finishing state. Unbleached polyester fabrics are mainly imported from Asian countries. Importers should check current trade measures in TARIC, including any anti-dumping duties. Preferential duty rates are available under FTA agreements. Unbleached fabrics intended for further finishing in the EU may qualify for the inward processing procedure. Rules of origin require double transformation.

Importing synthetic woven fabrics - duties CN 5407 51

Synthetic woven fabrics CN 5407 51 are classified by polymer type (nylon, polyester), treatment (unbleached, dyed, printed), and composition. Import into the EU is subject to conventional customs duty and import VAT. Fibre composition labelling under EU 1007/2011 is mandatory. Average duty rates are several percent.

Frequently asked questions

Does unbleached polyester fabric require REACH testing?
Yes. Even unbleached fabric may contain chemical substances from the weaving process, such as sizing agents, lubricants, and stabilisers. The importer is responsible for REACH compliance and should hold documentation from the manufacturer confirming absence of restricted substances above permissible limits.
What is the minimum polyester content for code 540751?
The fabric must contain at least 85 percent by weight of polyester fibres. Fabrics with lower polyester content, where polyester is still the dominant fibre, are classified under other subheadings of heading 5407 with appropriate weight content designations.
Can unbleached fabrics use the inward processing procedure?
Yes. The inward processing procedure allows import of unbleached fabrics with suspension of customs duties, provided the finished product after dyeing or finishing is exported outside the EU. This is a beneficial solution for dyeing and finishing plants in the EU.
What is the EU duty on unbleached polyester woven fabric CN 5407 51?
Unbleached polyester woven fabric under CN 5407 51 is subject to conventional EU customs duty and import VAT. Check the rate in TARIC. Fibre composition labelling per EU 1007/2011 is mandatory.