EU Combined Nomenclature · CN code · HS 5301.29
5301 29 00: Flax, broken, scutched, hackled or otherwise processed: other
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 5301 Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock):
- Flax, broken, scutched, hackled or otherwise processed, but not spun:
- 5301 29 00 Other
What you pay
Importing into EU
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 5
- Additional dutyAdditional duties 50% with document Y-155 (Products exported directly or indirectly from the Russian Federation or Belarus) · otherwise free
- Applies to goods from
- all countries except Belarus, Russia
- Legal act
- Regulation 1227/25
- Documents
- Y155 Products exported directly or indirectly from the Russian Federation or Belarus
- Additional dutyAdditional duties 50%
- Applies to goods from
- Belarus, Russia
- Legal act
- Regulation 1227/25
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- until 31 October 2026
- Legal act
- Regulation 0382/26
- Duty on low-value parcelsLow-value consignment customs duty 3 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 0382/26
- Handling feeUnion handling fee 2 EUR
- Applies to goods from
- all countries
- In force
- from 1 November 2026
- Legal act
- Regulation 2108/26
- Documents
- Y126 Goods sold in distance sales
Import requirements 4
- Import controlRestriction on entry into free circulation
- Applies to goods from
- North Korea
- Legal act
- Regulation 1836/17
- Documents
- Y084 Derogation from import prohibition by virtue of Article 16i (1) of Council Regulation (EU) 2017/1509
- Import controlImport control of organic products
- Applies to goods from
- all countries except Switzerland, Iceland, Liechtenstein, Norway
- Legal act
- Regulation 2306/21
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0692/14
- Import control
- Applies to goods from
- Ukraine
- Legal act
- Regulation 0263/22
- Documents
- Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
- N954 Movement certificate EUR.1
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Import VAT in the EU member states
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 6% reduced rate -
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 · 26 October 2026
EU: imports by month · HS 5301.29
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Egypt | €7.4m | 80% | +13.3% |
 India | €903k | 9.7% | +103.9% |
 Tunisia | €384k | 4.1% | -35.5% |
 China | €266k | 2.9% | +62.9% |
 Türkiye | €151k | 1.6% | +249.5% |
 United Kingdom | €83k | 0.9% | +44.2% |
 Canada | €21k | 0.2% | +33,570.5% |
 United States | €20k | 0.2% | +441.9% |
Same subheading in other tariffs
5301.29 Flax, broken, scutched, hackled or otherwise processed: other
UK Free Third-country duty 1 tariff line Türkiye Free Third-country duty 1 tariff line USA 3.8% General (MFN) 1 tariff line Canada Free Third-country duty 1 tariff line 
Mexico Free Third-country duty 1 tariff line 
Brazil 5.4% Third-country duty 2 tariff lines 
Argentina 5.4% Third-country duty 2 tariff lines 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 1 tariff line 
Japan Free Third-country duty 2 tariff lines 
Taiwan Free Third-country duty 1 tariff line 
GCC 5% Third-country duty 1 tariff line 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 1 tariff line 
Nigeria 5% Third-country duty 1 tariff line Legal notes
This line in earlier years
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 | Other | Free | — |
| 2025 | unchanged | Free | — |
| 2024 | unchanged | Free | — |
| 2023 | unchanged | Free | — |
| 2022 | unchanged | Free | — |
| 2021 | unchanged | Free | — |
| 2020 | unchanged | Free | — |
| 2019 | Other | Free | — |
CN code 5301 29 00 is a line of the EU Combined Nomenclature under HS subheading 5301.29 (flax, broken, scutched, hackled or otherwise processed: other).
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.
Imports of goods of subheading 5301.29 into the EU came to €9.3m between September 2025 and August 2026 (down 48% on the year before); Egypt supplied 80%, followed by India.
For the same subheading, the UK duty is free, the Türkiye duty is free, the US duty is 3.8%, the Canada duty is free, the Mexico duty is free, the Brazil duty is 5.4%, the Argentina duty is 5.4%, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is free, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 5%.
EU member states imported goods of subheading 5301.29 worth US$116m in 2024; the largest supplier from outside the EU was Belarus.
Questions and answers
What is the EU import duty for CN code 5301 29 00?
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.
Do anti-dumping or other extra duties apply to 5301 29 00?
Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.
Where does the EU import these goods from?
For subheading 5301.29 as a whole, the largest supplier from outside the EU in 2024 was Belarus (US$11m), followed by Egypt.