EU Combined Nomenclature · CN code · HS 5402.20
5402 20 00: High tenacity yarn of polyesters, whether or not textured
High tenacity polyester yarn
Not declarable on its own: use one of its 2 subdivisions Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 5402 Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex:
- 5402 20 00 High tenacity yarn of polyesters, whether or not textured
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 8
- Anti-dumping dutyDefinitive anti-dumping duty 23.7%
- Only for
- 5402 20 00 10 Other
- Applies to goods from
- China
- Legal act
- Regulation 0934/23, Regulation 0935/23
Rates for named exporters (4)
Company Rate Huzhou Unifull Industrial Fibre Co., Ltd. Zhejiang Unifull Industrial Fibre Co., Ltd. Zhejiang Unifull Hi-Tech Industry Co., Ltd. 899E 23.7% Zhejiang Guxiandao Polyester Dope Dyed Yarn Co., Ltd. 899F 9.7% Zhejiang Hailide New Material Co., Ltd A976 6.9% Fujian Billion Polymerization Fiber Technology Industrial Co., Ltd., Jinjiang; Jiangsu Hengli Chemical Fibre Co., Ltd., Suzhou; Jiangsu Solead New Material Group Co., Ltd.,Yixing; Oriental Industries (Suzhou) Ltd, Suzhou; Zhejiang Kingsway High-tech Fiber Co., Ltd., Haining; Zhejiang Sanwei Material Technology Co., Ltd., Taizhou. A977 17.2% - Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
- Applies to goods from
- all countries
- Legal act
- Regulation 2658/87
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Duty suspensionAirworthiness tariff suspension Free
- Applies to goods from
- all countries
- Legal act
- Regulation 1517/18
- Documents
- C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate
- Duty suspensionAutonomous tariff suspension Free
- Only for
- 5402 20 00 07 High tenacity polyester multifilament yarn: -with final twist in Z direction; -with a linear density of 100 dtex or more, but not more than 4000 dtex -with an average minimum tenacity of 64 cN/tex; -with an elongation at break of 12 % or more, but not more than 28 %; -with a shrinkage in 98 °C of 0 % or more, but not more than 3,5 %; -wound on the perforated dyeing tube with 0,9 kg of yarn or more ready for dyeing
- Applies to goods from
- all countries except Belarus, Russia
- Legal act
- Regulation 1463/26
- Tariff quotaNon preferential tariff quota Free
- Applies to goods from
- all countries
- In force
- until 31 August 2027
- Legal act
- Regulation 0032/00
- 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 7
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- Regulation 0936/15
- 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 on restricted goods and technologies
- Applies to goods from
- Iran, North Korea
- Legal act
- Regulation 0267/12, Regulation 1509/17
- Import control
- Applies to goods from
- Iran
- Legal act
- Regulation 0267/12
- Documents
- Y750 The declared goods are not concerned by Council Regulation (EC) No. 267/2012, Annex II
- Import control
- Applies to goods from
- Belarus, Ukraine
- Legal act
- Regulation 0765/06, Regulation 0692/14
- Documents
- Y727 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)
- Y728 The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)
- L152 Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006
- Y870 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006)
- Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
- N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
- N954 Movement certificate EUR.1
- Import control
- Applies to goods from
- Russia
- In force
- until 31 December 2027
- Legal act
- Regulation 0833/14
- Documents
- L142 Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014
- Y874 The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)
- L143 Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014
- Y859 Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 12e of Regulation (EU) No 833/2014)
- 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
TARIC subdivisions
Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.
| 5402 20 00 05 | " Z"-twisted multiple (folded) or cabled yarn, intended for the production of sewing threads, ready for dyeing and for receiving a finishing treatment, loosely wound on a plastic perforated tube |
| 5402 20 00 07 | High tenacity polyester multifilament yarn: -with final twist in Z direction; -with a linear density of 100 dtex or more, but not more than 4000 dtex -with an average minimum tenacity of 64 cN/tex; -with an elongation at break of 12 % or more, but not more than 28 %; -with a shrinkage in 98 °C of 0 % or more, but not more than 3,5 %; -wound on the perforated dyeing tube with 0,9 kg of yarn or more ready for dyeing |
| 5402 20 00 10 | Other |
Export measures 7
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
| Export measures | Destination | Legal act | Validity |
|---|---|---|---|
| Restriction on exportSanctions regime: Iran | Iran | Regulation 0267/12 | 23 October 2017 |
| Export control on restricted goods and technologiesSanctions regime: North Korea | North Korea | Regulation 1509/17 | 1 September 2017 |
| Export controlSanctions regime: North Korea | North Korea | Regulation 1509/17 | 11 April 2025 |
| Export controlSanctions regime: Iran | Iran | Regulation 0267/12 | 30 September 2025 |
| Export controlSanctions regime: Russia | Russia | Regulation 0833/14 | 24 June 2023 |
| Export controlSanctions regime: Belarus | Belarus | Regulation 0765/06 | 25 February 2025 |
| Export authorization (Dual use) | All third countries | Regulation 2003/25 | 15 November 2025 |
TARIC data as of 25 October 2026
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 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 · 25 October 2026
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 4% |
| GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) | Afghanistan, Angola, Bangladesh, Benin and 42 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 moreAntarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna | Free |
| GSP+ (incentive arrangement for sustainable development and good governance) | Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 moreBolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Namibia | Free |
| EEA - European Economic Area | Iceland, Liechtenstein, Norway | Free |
| Eastern and Southern Africa States | Mauritius, Seychelles, Zimbabwe | Free |
| EU–Andorra customs union | Andorra | Free |
| EU–Albania agreement | Albania | Free |
| EU–Bosnia & Herzegovina agreement | Bosnia & Herzegovina | Free |
| EU–Canada agreement | Canada | Free |
| EU–Switzerland agreement | Switzerland | Free |
| EU–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| EU–Chile agreement | Chile | Free |
| EU–Cameroon agreement | Cameroon | Free |
| EU–Colombia agreement | Colombia | Free |
| EU–Algeria agreement | Algeria | Free |
| EU–Ecuador agreement | Ecuador | Free |
| EU–Egypt agreement | Egypt | Free |
| Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part. | Western Sahara | Free |
| EU–Fiji agreement | Fiji | Free |
| EU–Faroe Islands agreement | Faroe Islands | Free |
| EU–United Kingdom agreement | United Kingdom | Free |
| EU–Georgia agreement | Georgia | Free |
| EU–Ghana agreement | Ghana | Free |
| EU–Israel agreement | Israel | Free |
| EU–Jordan agreement | Jordan | Free |
| EU–Japan agreement | Japan | Free |
| EU–Kenya agreement | Kenya | Free |
| EU–South Korea agreement | South Korea | Free |
| EU–Lebanon agreement | Lebanon | Free |
| EU–Morocco agreement | Morocco | Free |
| EU–Moldova agreement | Moldova | Free |
| EU–Montenegro agreement | Montenegro | Free |
| EU–North Macedonia agreement | North Macedonia | Free |
| EU–Mexico agreement | Mexico | Free |
| EU–New Zealand agreement | New Zealand | Free |
| EU–Peru agreement | Peru | Free |
| EU–Papua New Guinea agreement | Papua New Guinea | Free |
| EU–Palestinian Territories agreement | Palestinian Territories | Free |
| EU–Serbia agreement | Serbia | Free |
| EU–Singapore agreement | Singapore | Free |
| EU–San Marino customs union | San Marino | Free |
| EU–Syria agreement | Syria | Free |
| EU–Tunisia agreement | Tunisia | Free |
| EU–Türkiye customs union | Türkiye | Free |
| EU–Ukraine agreement | Ukraine | Free |
| EU–United States agreement | United States | Free |
| EU–Vietnam agreement | Vietnam | Free |
| EU–Samoa agreement | Samoa | Free |
| EU–Kosovo agreement | Kosovo | Free |
| EU–South Africa agreement | South Africa | Free |
| GSP - General arrangements | Congo - Brazzaville, Cook Islands, Indonesia, Micronesia and 4 moreCongo - Brazzaville, Cook Islands, Indonesia, Micronesia, Nigeria, Niue, Tajikistan, Vanuatu | 3.2% |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | 3.5% |
EU: imports by month · HS 5402.20
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | €137.4m | 51.6% | -2.3% |
 Vietnam | €86.3m | 32.4% | -8.4% |
 Switzerland | €15.3m | 5.7% | -23.2% |
 Taiwan | €9.3m | 3.5% | -2% |
 South Korea | €7.7m | 2.9% | -45.7% |
 Japan | €2.5m | 0.9% | +11.9% |
 India | €2.4m | 0.9% | +153% |
 United States | €2.1m | 0.8% | +135.7% |
Same subheading in other tariffs
5402.20 High tenacity yarn of polyesters, whether or not textured
UK Free Third-country duty 3 tariff lines 
Türkiye 4% Third-country duty 4 tariff lines USA 7.5% – 8.8% General (MFN) 2 tariff lines · average 8.2% 
Canada Free Third-country duty 1 tariff line 
Mexico 5% Third-country duty 2 tariff lines 
Brazil Free – 18% Third-country duty 2 tariff lines · average 9% 
Argentina Free – 16% Third-country duty 4 tariff lines · average 6.5% 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 6 tariff lines Japan 4% – 6.6% Third-country duty 3 tariff lines · average 5.2% Taiwan 1.5% 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 10% Third-country duty 1 tariff line Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
Legal notes
Notes
1. Throughout the nomenclature, the term ‘man-made fibres’ means staple fibres and filaments of organic polymers produced by manufacturing processes, either:
(a) by polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process (for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)); or
(b) by dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates.
The terms ‘synthetic’ and ‘artificial’, used in relation to fibres, mean: synthetic: fibres as defined at (a); artificial: fibres as defined at (b). Strip and the like of heading 5404 or 5405 are not considered to be man-made fibres.
The terms ‘man-made’, ‘synthetic’ and ‘artificial’ shall have the same meanings when used in relation to ‘textile materials’.
2. Headings 5402 and 5403 do not apply to synthetic or artificial filament tow of Chapter 55.
CN Explanatory Notes
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.
General notes to the chapter
MAN-MADE FILAMENTS; STRIP AND THE LIKE OF MAN-MADE TEXTILE MATERIALS
General
For the definition of the term ‘high-tenacity yarns’, see note 6 to this section.
Elastomeric yarn is defined in note 13 to this section.
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
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 | High tenacity yarn of polyesters, whether or not textured | 4% | — |
| 2025 | unchanged | 4% | — |
| 2024 | unchanged | 4% | — |
| 2023 | unchanged | 4% | — |
| 2022 | unchanged | 4% | — |
| 2021 | unchanged | 4% | — |
| 2020 | unchanged | 4% | — |
| 2019 | High tenacity yarn of polyesters, whether or not textured | 4% | — |
In the EU Combined Nomenclature, 5402 20 00 is one of 1 line under subheading 5402.20, high tenacity yarn of polyesters, whether or not textured.
The third-country duty is 4%, and quantities are declared in —.
Goods from 152 countries can enter the EU at a preferential rate instead of the standard 4%; 140 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the EU, anti-dumping duty of 23.7% applies on top of the customs duty to goods from China.
In the 12 months to August 2026, the EU imported high tenacity polyester yarn (HS 5402.20) worth €266.5m (down 7% on the year before), at an average of €1.59 per kg; China supplied 52%, followed by Vietnam.
For the same subheading, the UK duty is free, the Türkiye duty is 4%, the US duty is 7.5%–8.8%, the Canada duty is free, the Mexico duty is 5%, the Brazil duty is 0%–18%, the Argentina duty is 0%–16%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 4%–6.6%, the Taiwan duty is 1.5%, 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 10%.
EU member states imported goods of subheading 5402.20 worth US$547m in 2024; the largest supplier from outside the EU was China.
Questions and answers
What is the EU import duty for CN code 5402 20 00?
The third-country duty in the EU Combined Nomenclature is 4%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 5402 20 00?
152 countries have a preferential rate on this line, 140 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Do anti-dumping or other extra duties apply to 5402 20 00?
Anti-dumping duty of 23.7% on goods from China. These are charged on top of the customs duty.
Where does the EU import these goods from?
For subheading 5402.20 as a whole, the largest supplier from outside the EU in 2024 was China (US$157m), followed by Vietnam.