54026300
SYNTHETISCHE ODER KÜNSTLICHE FILAMENTE; STREIFEN UND DERGLEICHEN AUS SYNTHETISCHER ODER KÜNSTLICHER SPINNMASSE›Synthetische Filamentgarne (andere als Nähgarne), nicht in Aufmachungen für den Einzelverkauf, including synthetic monofilament of less than 67 decitex
Synthetische Filamentgarne (andere als Nähgarne), nicht in Aufmachungen für den Einzelverkauf, including synthetic monofilament of less than 67 decitex, other yarn, multiple (folded) or cabled, of polypropylene
EU-Regelzollsatz
4%
MwSt.
19%
Zusatzzölle / Sanktionen
0 Regeln
Erforderliche Dokumente
22 Dok.
L152Y727Y728Y870X844Y719+16
Standardsatze
| Gilt für | Art | Satz | Bedingungen | Verordnung |
|---|---|---|---|---|
| ERGA OMNES | Third country duty | 4% | — | R1789/03 |
Praferenzen
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 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%
Hinweise
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.
Import controlBYR0765/06
Import control
BYR0765/06
Dokumente / Referenzen
L152Y727Y728Y870
Bedingungen
- Y001Other conditions: Y727— Import/export allowed after control
- Y010Other conditions: Y728— Import/export allowed after control
- Y050Other conditions: L152— Import/export allowed after control
- Y080Other conditions: Y870— Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control
Hinweise
- CD925It shall be prohibited to purchase, import, or transfer into the Union, directly or indirectly, goods which allow Belarus to diversify its sources of revenue, thereby enabling its involvement in the Russian aggression against Ukraine, as listed in Annex XXVII, if they originate in Belarus or are exported from Belarus.Article 1ra - Regulation (EU) 765/2006 (COUNCIL REGULATION (EU) 2024/1865)
Export controlBYR0765/06
Export control
BYR0765/06
Dokumente / Referenzen
X844Y719Y745
Bedingungen
- 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
Hinweise
- 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)
Import prohibitionKPR0936/15
Import prohibition
KPR0936/15
Hinweise
- 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 circulationKPR1836/17
Restriction on entry into free circulation
KPR1836/17
Dokumente / Referenzen
Y084
Bedingungen
- Y010Other conditions: Y084— Import/export allowed after control
- Y999Other conditions: the condition is not fulfilled— Import/export not allowed after control
Hinweise
- 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.
Export controlRUR0833/14
Export control
RUR0833/14
Dokumente / Referenzen
X834X840Y708Y833
Bedingungen
- 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
Hinweise
- 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.
Import controlRUR0833/14
Import control
RUR0833/14
Dokumente / Referenzen
L142L143Y859Y874
Bedingungen
- B001Presentation of a certificate/licence/document: L142— Import allowed
- B002Presentation of a certificate/licence/document: Y874— Import allowed
- B004Presentation of a certificate/licence/document: L143— Import allowed
- B030Presentation of a certificate/licence/document: Y859— Import allowed
- B090Presentation of a certificate/licence/document: the condition is not fulfilled— Import is not allowed
Hinweise
- CD875It shall be prohibited to purchase, import, or transfer, directly or indirectly, goods which generate significant revenues for Russia thereby enabling its actions destabilising the situation in Ukraine, as listed in Annex XXI into the Union if they originate in Russia or are exported from Russia.With regard to the goods listed in Part B of Annex XXI, the prohibitions in paragraph 1 shall not apply to the execution until 8 January 2023 of contracts concluded before 7 October 2022, or of ancillary contracts necessary for the execution of such contracts.By way of derogation from paragraphs 1, the competent authorities may authorise the purchase, import or transfer of the goods listed in Annex XXI, or the provision of related technical and financial assistance, under such conditions as they deem appropriate, after having determined that this is necessary for the establishment, operation, maintenance, fuel supply and retreatment and safety of civil nuclear capabilities, and the continuation of design, construction and commissioning required for the completion of civil nuclear facilities, the supply of precursor material for the production of medical radioisotopes and similar medical applications, or critical technology for environmental radiation monitoring, as well as for civil nuclear cooperation, in particular in the field of research and development.Council Regulation (EU) No 833/2014 - Article 3i (Council regulation (EU) 2022/576)
Import controlUAR0692/14
Import control
UAR0692/14
Dokumente / Referenzen
N954U045U078U079Y997
Bedingungen
- 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
Hinweise
- 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
Dokumente / Referenzen
N954U045U078U079Y984
Bedingungen
- 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
Hinweise
- 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.
Mehrwertsteuer (MwSt.)
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
19%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.
19%V999Other
19%Übergeordneter Code
5402Synthetische Filamentgarne (andere als Nähgarne), nicht in Aufmachungen für den Einzelverkauf, including synthetic monofilament of less than 67 decitexCodes derselben Gruppe
540211Synthetische Filamentgarne (andere als Nähgarne), nicht in Aufmachungen für den Einzelverkauf, including synthetic monofilament of less than 67 decitex, hochfeste Garne aus Nylon oder anderen Polyamiden, auch textured, of aramids540219Synthetische Filamentgarne (andere als Nähgarne), nicht in Aufmachungen für den Einzelverkauf, including synthetic monofilament of less than 67 decitex, hochfeste Garne aus Nylon oder anderen Polyamiden, auch textured, andere540220Synthetische Filamentgarne (andere als Nähgarne), nicht in Aufmachungen für den Einzelverkauf, including synthetic monofilament of less than 67 decitex, hochfeste Garne aus Polyester, auch textured540231Synthetische Filamentgarne (andere als Nähgarne), nicht in Aufmachungen für den Einzelverkauf, including synthetic monofilament of less than 67 decitex, texturierte Garne, of Nylon oder anderen Polyamiden, measuring per single yarn not more than 50 tex540232Synthetische Filamentgarne (andere als Nähgarne), nicht in Aufmachungen für den Einzelverkauf, including synthetic monofilament of less than 67 decitex, texturierte Garne, of Nylon oder anderen Polyamiden, measuring per single yarn more than 50 tex540233Synthetische Filamentgarne (andere als Nähgarne), nicht in Aufmachungen für den Einzelverkauf, including synthetic monofilament of less than 67 decitex, texturierte Garne, of polyesters540234Synthetische Filamentgarne (andere als Nähgarne), nicht in Aufmachungen für den Einzelverkauf, including synthetic monofilament of less than 67 decitex, texturierte Garne, of polypropylene540239Synthetische Filamentgarne (andere als Nähgarne), nicht in Aufmachungen für den Einzelverkauf, including synthetic monofilament of less than 67 decitex, texturierte Garne, andere
5
Verbindliche Zolltarifauskunft
vZTA Klassifizierungsbeispiele
BGgold25-BTI11
Polypropylene filament yarn for tying
PolypropylenGRI 1GRI 6
NLgold025-0317
High-tenacity polyester yarn for slings
poliestrGRI 1GRI 6
PLgold4-001159
Textured polyester multifilament yarn
SynthesefaserGRI 1GRI 6
DEgold694/24-1
High-tenacity polyester filament yarn
poliestr (włókna syntetyczne)GRI 1GRI 6
PLgold4-001161
Textured polyester multifilament yarn
SynthesefaserGRI 1GRI 6
Die vZTA ist eine amtliche Entscheidung der EU-Zollbehörde zur Einreihung von Waren. Sie gilt 3 Jahre und ist in allen EU-Mitgliedstaaten verbindlich.
Merkmale und Einreihungsbereich
Der KN-Code 540263 umfasst Garn aus Polyester, multifil, nicht texturiert, ungedreht oder mit einer Drehung von höchstens 50 Drehungen je Meter, nicht in Aufmachungen für den Einzelverkauf. Multifilament-Polyestergarn ist einer der wichtigsten Rohstoffe in der globalen Textilindustrie und wird zur Herstellung von Bekleidungsstoffen, Dekorstoffen, technischen Materialien und Verpackungsmaterialien verwendet. Die Multifilamentstruktur sorgt für Glätte und Glanz des Garns, was in der Produktion von Stoffen mit hoher visueller Qualität geschätzt wird. Die Einreihung erfordert eine genaue Bestimmung der Polymerzusammensetzung, Längendichte, Filamentanzahl und des Drehungsgrades.
REACH, EU 1007/2011 und GPSR-Anforderungen
In die EU eingeführtes Polyestergarn unterliegt der Verordnung (EU) Nr. 1007/2011 über Textilfaserbezeichnungen. Die Handelsbezeichnung muss der offiziellen Bezeichnung in Anhang I entsprechen. REACH verpflichtet zur Überprüfung, ob das Garn keine beschränkten Stoffe enthält, insbesondere perfluorierte Verbindungen aus Veredelungsprozessen, Azofarbstoffe, die krebserzeugende aromatische Amine freisetzen, und Phthalate. Der Importeur muss über Dokumentation verfügen, die die Einhaltung der REACH-Anforderungen bestätigt, einschließlich Informationen über besonders besorgniserregende Stoffe (SVHC). Die GPSR-Verordnung verlangt die Benennung eines verantwortlichen Wirtschaftsakteurs mit Sitz in der EU.
Zollverfahren und internationaler Handel
Die Zollanmeldung für Garneinfuhren unter dem KN-Code 540263 muss Angaben zur Rohstoffzusammensetzung, Längendichte in tex, Filamentanzahl, Drehung und Ursprungsland enthalten. Multifilament-Polyestergarne werden hauptsächlich aus asiatischen Ländern importiert, weshalb Importeure aktuelle Handelsmaßnahmen in TARIC prüfen sollten. Ursprungsnachweise wie EUR.1 oder Erklärungen auf der Rechnung ermöglichen die Anwendung von Präferenzzollsätzen im Rahmen von Freihandelsabkommen. Für Garn zur weiteren industriellen Verarbeitung können Zollverfahren der aktiven Veredelung gelten, die eine Aussetzung der Zollabgaben ermöglichen. Die Ausfuhr von Polyestergarn aus der EU erfordert keine besonderen Ausfuhrgenehmigungen.
Einfuhr von Synthetikgarn - Einreihungsleitfaden KN 5402 63
Multifilament-Polyestergarn KN 5402 63 wird nach Polymertyp (Nylon, Polyester, Polypropylen, Viskose), Texturierung und Feinheit eingereiht. Die Einfuhr in die EU unterliegt konventionellen Zöllen und 19% EUSt. Texturierte Garne haben andere Unterpositionen als glatte Garne. Zusammensetzungskennzeichnung ist Pflicht.
Häufig gestellte Fragen
Was sind die Unterschiede zwischen Code 540263 und Codes für texturiertes Garn?
Code 540263 umfasst glattes, nicht texturiertes Multifilamentgarn. Texturierte Garne, die einer mechanischen oder pneumatischen Verarbeitung unterzogen wurden, werden unter separaten KN-Codes in den Unterpositionen 5402.31 bis 5402.52 eingereiht. Das entscheidende Unterscheidungsmerkmal ist der Texturierungsprozess.
Kann Polyestergarn unter Code 540263 Elastan enthalten?
Nein. Code 540263 gilt für reines Polyestergarn ohne Beimischung anderer Fasern. Kern-Mantel-Garn mit Polyesterhülle und Elastankern wird unter anderen KN-Codes eingereiht, typischerweise unter Unterpositionen für Mischgarne oder in Kapitel 55 für Stapelfasern.
Welche REACH-Dokumente sind bei der Einfuhr von Polyestergarn erforderlich?
Der Importeur muss über Dokumentation verfügen, die bestätigt, dass das Garn keine beschränkten Stoffe über den Grenzwerten des Anhangs XVII von REACH enthält. Prüfergebnisse für Azofarbstoffe, Phthalate und Schwermetalle sind erforderlich. Bei SVHC-Stoffen in Konzentrationen über 0,1 Gewichtsprozent ist eine Meldung an die ECHA verpflichtend.
Welcher Zollsatz gilt für Multifilament-Polyestergarn KN 5402 63?
Multifilament-Polyestergarn unter KN 5402 63 unterliegt dem konventionellen EU-Zollsatz und 19% EUSt. Prüfen Sie den Satz in TARIC. Faserkennzeichnung gemäß EU 1007/2011 ist Pflicht.
Nützliche Tools & Ressourcen
Zollrechner
Zoll- & MwSt.-RechnerBerechnen Sie Zoll und MwSt. für „Synthetische Filamentgarne (andere als Nähgarne), nicht in Aufmachungen für den Einzelverkauf, including synthetic monofilament of less than 67 decitex, other yarn, multiple (folded) or cabled, of polypropylene“ und sehen Sie die gesamten Importkosten.Import-RentabilitätsrechnerPrüfen Sie die Rentabilität des Imports von „Synthetische Filamentgarne (andere als Nähgarne), nicht in Aufmachungen für den Einzelverkauf, including synthetic monofilament of less than 67 decitex, other yarn, multiple (folded) or cabled, of polypropylene“ unter Berücksichtigung aller Kosten.
Verwandte Begriffe