EU Combined Nomenclature · CN code · HS 5201.00
Raw cotton (not carded or combed)
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 22 October 2026
Importing into EU
Charges on top of the customs duty, and rules the goods must meet at the border.
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
Austria 20% 
Belgium 21% 
Bulgaria 20% 
Croatia 25% 
Cyprus 19% 
Czechia 21% 
Denmark 25% 
Estonia 24% 
Finland 25.5% 
France 20% 
Germany 19% 
Greece 24% 
Hungary 27% 
Ireland 23% 
Italy 22% 
Latvia 21% 
Lithuania 21% 
Luxembourg 17% 
Malta 18% 
Netherlands 21% 
Poland 23% 
Portugal 23% 
Romania 21% 
Slovakia 23% 
Slovenia 22% 
Spain 21% 
Sweden 25% TEDB · 24 October 2026
| Country | Value | Share | Change |
|---|---|---|---|
 Türkiye | €67.3m | 53.7% | +11.6% |
 United States | €16.8m | 13.4% | -38.5% |
 Brazil | €12.8m | 10.2% | -28.9% |
 India | €7.8m | 6.3% | -12.2% |
 Pakistan | €7.2m | 5.7% | -27% |
 Egypt | €3.6m | 2.8% | +122.4% |
 Israel | €1.3m | 1% | -59.3% |
 Kazakhstan | €1.2m | 1% | -46.8% |
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
Cotton that is rendered absorbent can absorb a relatively large volume of moisture.
Bleached cotton is cotton from which the coloured foreign substances which cannot be removed in any other way are removed by oxidation or reduction using various chemicals.
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | Rendered absorbent or bleached | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Rendered absorbent or bleached | Free | — |
In the EU Combined Nomenclature, 5201 00 10 is one of 2 lines under subheading 5201.00, cotton, not carded or combed.
The third-country duty is free, and quantities are declared in —.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the EU imported raw cotton (not carded or combed) (HS 5201.00) worth €125.2m (down 17% on the year before), at an average of €1.85 per kg; Türkiye supplied 54%, followed by United States.
For the same subheading, the UK duty is free, the Türkiye duty is free and the US duty is free.
EU member states imported goods of subheading 5201.00 worth US$336.4m in 2024; the largest supplier from outside the EU was Türkiye.
The third-country duty in the EU Combined Nomenclature is free; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.
For subheading 5201.00 as a whole, the largest supplier from outside the EU in 2024 was Türkiye (US$94.8m), followed by Burkina Faso.
UK