CN code 620342 covers men's and boys' trousers of cotton, other than knitted or crocheted, including bib and brace overalls, breeches, and shorts. This is one of the most frequently used tariff headings in clothing trade, as cotton trousers are a wardrobe staple. The heading covers jeans, chinos, cargo trousers, bermudas, and other variants of woven cotton trousers. Classification requires cotton to be the predominant fiber by weight. Trousers from cotton-elastane blends where cotton predominates are classified under this code. The product must be woven - knitted cotton trousers are classified under Chapter 61.

Cotton trousers imported into the EU are subject to labeling requirements of Regulation (EU) No 1007/2011. Labels must show percentage fiber composition in the language of the country of sale. Regarding chemical safety, REACH restricts reactive and direct dyes used for cotton, including the ban on azo dyes releasing aromatic amines. Jeans subjected to washing and bleaching processes may contain elevated levels of formaldehyde and chemicals from stone-wash or enzyme-wash processes. Metal components - rivets, buttons, zippers - are subject to nickel release limits. The GPSR requires safety documentation and risk assessment. Children's trousers face stricter requirements for drawstrings at the waist and legs.

Cotton trousers imported into the EU originate mainly from Bangladesh, China, Vietnam, Turkey, Pakistan, and India. Bangladesh is one of the largest global jeans exporters, benefiting from EBA preferences. Imports from Vietnam are subject to EVFTA preferences. Turkey participates in the customs union with the EU. Pakistan benefits from GSP+ preferences. Origin rules require double transformation. Customs documentation must describe the trouser type (jeans, chinos, cargo), fiber composition, and presentation. Customs authorities may verify whether declared composition matches actual content. Jeans imported in large quantities from China may face enhanced customs scrutiny due to historical cases of customs value undervaluation.

Woven trousers under CN 6203 42 from Chapter 62 imported from outside the EU require a customs declaration in the national import system. Documentation includes a commercial invoice with goods description, packing list, certificate of origin (EUR.1, Form A or invoice declaration) and fibre composition certificate. Customs value is determined using the transaction value method. Duty calculated on CIF value forms the base for import VAT calculation.