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58013200
SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS; LACE; TAPESTRIES; TRIMMINGS; EMBROIDERY›Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806

Cut corduroy

Standard EU duty
8%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
7 docs
Y084N954U045U078U079Y997+1
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%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.
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.
CloseMRN — potwierdzenie wywozu z każdego portu UE
5

Binding Tariff Information

BTI classification examples

DEgold028/24-1

Laminated textile fabric for furniture upholstery

aksamit cięty z włókien syntetycznychGRI 1GRI 3bGRI 6
PLgold5-000340

Two-layer polyester cut corduroy fabric for upholstery

polyesterGRI 1GRI 6
DEgold862/24-1

Laminated textile fabric for furniture upholstery

aksamit cięty z poliestruGRI 1GRI 3bGRI 6
DEgold311/25-1

Laminated textile velvet fabric

aksamit (syntetyczne włókna chemiczne)GRI 1GRI 3bGRI 6
DEgold335/24-1

Laminated velvet fabric for furniture upholstery

welur (cięty aksamit żeberkowy)GRI 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 and product features

CN code 580132 covers cut corduroy fabrics of cotton. Cotton corduroy is characterised by longitudinal ribs formed by cut weft threads creating a soft, velvety surface. It is available in various rib widths from fine to wide wale. Cotton corduroy is widely used in clothing including trousers, jackets, skirts and headwear, as well as in upholstery and interior decoration. Classification requires confirming that the fabric is cotton, has a cut pile structure and features characteristic corduroy ribs. Smooth velvet fabrics without ribs are classified under different CN codes.

Textile regulation, REACH and safety

Cotton corduroy is subject to Textile Regulation (EU) No 1007/2011 on labelling and fibre composition. Dyeing and finishing processes must comply with REACH restrictions on chemical substances. Azo dyes releasing listed aromatic amines are prohibited in textile products intended for skin contact. Corduroy for children's clothing is subject to additional safety requirements for chemical and physical properties. Flammability requirements for upholstery fabrics are regulated by national standards. OEKO-TEX or GOTS certification provides added value for importers and buyers.

Trade and import logistics

Importing cotton corduroy requires an invoice with technical specifications, origin documents and fibre composition certificates. China, Pakistan, India and Turkey are the main corduroy suppliers to the EU market. Transport is in polyethylene-wrapped bales protected from moisture and contamination in dry containers. Rules of origin for cotton textiles in EU trade agreements typically require double transformation from yarn to finished fabric. Preferential rates may require cotton yarn originating from the beneficiary country or the EU. Imports from certain countries may be subject to trade defence measures.

Special cut cotton corduroy fabrics CN 5801 32 in trade

CN code 580132 covers cut cotton corduroy classified in Chapter 58 of the Combined Nomenclature. These special fabrics are manufactured using advanced weaving technology, distinguishing them from standard fabrics in Chapters 50-55. When importing into the EU, correctly identifying the production technique (pile, chenille, lace) is key as it determines tariff classification and the duty rate. Importers must also ensure dye and finish REACH compliance.

Frequently asked questions

What distinguishes corduroy from regular cotton velvet?
Corduroy has longitudinal ribs on the fabric surface, while regular velvet has a smooth, uniform cut pile surface. Corduroy ribs are formed by cutting weft loops at regular intervals. The rib width defines the corduroy type from fine to wide wale.
What rules of origin apply to cotton corduroy?
Most EU trade agreements require double transformation, meaning cotton yarn must be produced and weaving must take place in the beneficiary country. Dyeing and finishing may be additional operations but typically do not alone confer origin.
Is cotton corduroy for furniture subject to flammability standards?
Yes. Upholstery fabrics in the EU are subject to national flammability standards such as BS 5852 in the UK or individual member state regulations. Standard EN 1021 sets requirements for resistance of upholstered furniture to ignition by cigarette and match. Importers should check target market requirements.
How to correctly classify cut cotton corduroy CN 5801 32?
Classification under CN 5801 32 requires identifying the production technique and fibre type. The special weaving technique must be distinguished from standard weaving. Binding Tariff Information (BTI) ruling can be requested if in doubt.

Useful tools & resources

Customs calculators
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Related glossary terms
Customs DutyCustoms ValueMFN Rate