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 luxury goods
Applies to goods from
North Korea
Legal act
Regulation 2062/17
Documents
Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
Y948 Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509
Import control
Applies to goods from
Ukraine
Legal act
Regulation 0692/14
Documents
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
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
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.
6109 10 00 10
T-shirts
6109 10 00 90
Other
Tariff quotas
Order number
Origin
In-quota duty
Period
Volume
Balance
Validity
09.1236
Tunisia
Free
22 January 2026 – 21 January 2027
5,478,692 Number of items
5,266,841 Number of items
Open
09.7025
Costa Rica
Free
1 January 2026 – 31 December 2026
2,697,000 Number of items
2,697,000 Number of items
Open
09.7065
Panama
Free
1 January 2026 – 31 December 2026
1,595,000 Number of items
1,595,000 Number of items
Open
09.7116
Nicaragua
Free
1 January 2026 – 31 December 2026
—
—
Not in the weekly report
09.8342
Canada
Free
1 January 2026 – 31 December 2026
342,000 Number of items
342,000 Number of items
Open
Balances from the Commission’s weekly quota report of 23 October 2026.
Export measures 2
Prohibitions, licences, controls and sanctions that apply when these goods leave the EU.
Export measures
Destination
Legal act
Validity
Export control on luxury goodsSanctions regime: Russia
Russia
Regulation 0833/14
24 June 2023
Export control on luxury goodsSanctions regime: North Korea
North Korea
Regulation 2062/17
28 June 2018
TARIC data as of 26 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.
Austria20%
Belgium6% reduced rate
Bulgaria20%
Croatia25%
Cyprus19%
Czechia21%
Denmark25%
Estonia9% reduced rate
Finland25.5%
France20%
Germany19%
Greece24%
Hungary27%
Ireland23%
Italy22%
Latvia21%
Lithuania21%
Luxembourg3% reduced rate
Malta18%
Netherlands21%
Poland23%
Portugal23%
Romania21%
Slovakia23%
Slovenia22%
Spain21%
Sweden25%
TEDB · 26 October 2026
Preferential rates by country
Agreement or scheme
Countries
Rate
standard rate (no agreement)
—
12%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 41 more
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.
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.
(a) The term ‘suit’ means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising:
one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket, and
one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs.
All of the components of a ‘suit’ must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric.
If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women's or girls' suits, the skirt or divided skirt, the other garments being considered separately.
The term ‘suit’ includes the following sets of garments, whether or not they fulfil all the above conditions:
morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers,
evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind,
dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt-front), but has shiny silk or imitation silk lapels.
(b) The term ‘ensemble’ means a set of garments (other than suits and articles of heading 6107, 6108 or 6109), composed of several pieces made up in identical fabric, put up for retail sale, and comprising:
one garment designed to cover the upper part of the body, with the exception of pullovers which may form a second upper garment in the sole context of twin sets, and of waistcoats which may also form a second upper garment, and
one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.
All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also must be of corresponding or compatible size. The term ‘ensemble’ does not apply to tracksuits or ski suits, of heading 6112.
4. Headings 6105 and 6106 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment, or garments having an average of less than 10 stitches per linear centimetre in each direction counted on an area measuring at least 10 cm × 10 cm. Heading 6105 does not cover sleeveless garments.
‘Shirts’ and ‘shirts-blouses’ are garments designed to cover the upper part of the body, having long or short sleeves and a full or partial opening starting at the neckline. ‘Blouses’ are loose-fitting garments also designed to cover the upper part of the body but may be sleeveless and with or without an opening at the neckline. ‘Shirts’, ‘shirt-blouses’ and ‘blouses’ may also have a collar.
5. Heading 6109 does not cover garments with a drawstring, ribbed waistband or other means of tightening at the bottom of the garment.
(a) the expression ‘babies' garments and clothing accessories’ means articles for young children of a body height not exceeding 86 cm;
(b) articles which are prima facie classifiable both in heading 6111 and in other headings of this chapter are to be classified in heading 6111.
7. For the purposes of heading 6112, ‘ski suits’ means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist of either:
(a) a ‘ski overall’, that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar, the ski overall may have pockets or footstraps; or
(b) a ‘ski ensemble’, that is, a set of garments composed of two or three pieces, put up for retail sale and comprising:
one garment such as an anorak, windcheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and
one pair of trousers, whether or not extending above waist level, one pair of breeches or one bib and brace overall.
The ‘ski ensemble’ may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall.
All the components of a ‘ski ensemble’ must be made up in a fabric of the same texture, style and composition whether or not of the same colour; they also must be of corresponding or compatible size.
8. Garments which are prima facie classifiable both in heading 6113 and in other headings of this chapter, excluding heading 6111, are to be classified in heading 6113.
9. Garments of this chapter designed for left-over-right closure at the front shall be regarded as men's or boys' garments, and those designed for right-over-left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.
Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments.
10. Articles of this chapter may be made of metal thread.
Additional notes
1. For the application of note 3(b) to this chapter, the components of an ensemble must be made up entirely in a single identical fabric, subject to compliance with the other conditions laid down in the said note.
For this purpose:
the fabric used can be unbleached, bleached, dyed, of yarns of different colours or printed,
a pullover or waistcoat with ribbing is to be considered as a component of an ensemble, even if there is no ribbing on the component intended to cover the lower part of the body, provided that the ribbing is not sewn on but produced directly by the knitting process.
Sets of garments are not regarded as ensembles when their components are made up in different fabrics, even if the difference is due only to their respective colours.
All the components of an ensemble must be presented together for retail sale as a single unit. Individual wrapping or separate labelling of each component of such a single unit does not influence its classification as an ensemble.
2. For the purposes of heading 6109, the terms ‘singlets’ and ‘other vests’ include garments, even if of a fancy design, worn next to the body, without collar, with or without sleeves, including those with shoulder straps.
These garments, which are intended to cover the upper part of the body, often possess many characteristics in common with those of T-shirts or with more traditional kinds of singlets and other vests of heading 6109.
3. Heading 6111 and subheadings 61161020 and 61161080 include gloves, mittens and mitts, impregnated, coated or covered with plastics or rubber, even if they are:
made up from knitted or crocheted textile fabrics impregnated, coated or covered with plastics or rubber of heading 5903 or 5906, or
made up from unimpregnated, uncoated or uncovered knitted or crocheted textile fabrics and subsequently impregnated, coated or covered with plastics or rubber.
Where knitted or crocheted textile fabrics serve only as reinforcement, gloves, mittens or mitts impregnated, coated or covered with cellular plastics or cellular rubber belong in Chapter 39 or 40, even if they are made up from unimpregnated, uncoated or uncovered knitted or crocheted textile fabrics and subsequently impregnated, coated or covered with cellular plastics or cellular rubber (note 2(a)(5) and note 5, last paragraph, to Chapter 59).
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.
6109 · T-shirts, singlets and other vests, knitted or crocheted
Garments of the type mentioned in additional note 2 to this chapter, having a partial front opening at the neckline, fastened or merely overlapping at all, are excluded from this heading. These generally fall in heading 6105 or 6106, as appropriate, in accordance with the provisions of notes 4 and 9 to this chapter, or for men's or boys' sleeveless garments, heading 6114, in accordance with the provisions of the second sentence of note 4 to this chapter.
General notes to the chapter
ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED
General
1. For the classification, within headings, of articles composed of two or more textile materials, see the general explanatory note to this section.
2. For the classification of garments put up in sets for retail sale, see note 14 to this section.
3. When a component of a suit or an ensemble of heading 6103 or 6104 has applied trimmings or decorations which are not found on the other component or components, all these garments remain classified as suits or ensembles as long as these trimmings or decorations are of minor importance and are limited to one or two places on the garment (for example, on the collar and the sleeve ends or on the lapels and pockets).
However, when these decorations are produced during the knitting of the garment, classification as suits or ensembles is excluded, except when the decoration is a logo or other similar symbol.
4. Garments covering the upper part of the body, in distinction to garments covering the lower part of the body and to garments covering the entire body (for example, overcoats, dresses), are garments that:
from their objective characteristics (style, cut etc.) are clearly meant to be worn as, for example, anoraks, (suit) jackets and uppers of ensembles, shirts and blouses, uppers of pyjamas, pullovers, cardigans and waistcoats, upper parts of ski suits etc. (unless otherwise specified, these garments need not completely cover the upper part of the body), and
do not extend below the mid-thigh area. However, mainly due to fashion, some parts of these garments can extend down below mid-thigh area (for example, fancy fashionable fringes, but also the traditional tails of tailcoats) and are negligible as far as the length of the garment is concerned, because they do not change the function of these garments, which is to cover the upper part of the body.
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
Of cotton
12%
p/st
2025
unchanged
12%
p/st
2024
unchanged
12%
p/st
2023
unchanged
12%
p/st
2022
unchanged
12%
p/st
2021
unchanged
12%
p/st
2020
unchanged
12%
p/st
2019
Of cotton
12%
p/st
In the EU Combined Nomenclature, 6109 10 00 is one of 1 line under subheading 6109.10, t-shirts, singlets and other vests, knitted or crocheted: of cotton.
The third-country duty is 12%, and quantities are declared in p/st.
Goods from 152 countries can enter the EU at a preferential rate instead of the standard 12%; 139 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the 12 months to August 2026, the EU imported cotton T-shirts and vests, knitted (HS 6109.10) worth €6.4bn (down 8% on the year before), at an average of €14.34 per kg; Bangladesh supplied 49%, followed by Türkiye.
For the same subheading, the UK duty is 12%, the Türkiye duty is 12%, the US duty is 16.5%, the Canada duty is 18%, the Mexico duty is 35%, the Brazil duty is 35%, the Argentina duty is 20%, the Peru duty is 11%, the New Zealand duty is 10%, the Japan duty is 7.4%–10.9%, the Taiwan duty is 10.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is 10.7%, the North Macedonia duty is 17.5% and the Nigeria duty is 20%.
EU member states imported goods of subheading 6109.10 worth US$16bn in 2024; the largest supplier from outside the EU was Bangladesh, and the United Kingdom ranked 8th with US$132m.
Questions and answers
What is the EU import duty for CN code 6109 10 00?
The third-country duty in the EU Combined Nomenclature is 12%; the supplementary unit is p/st. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 6109 10 00?
152 countries have a preferential rate on this line, 139 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.
Where does the EU import these goods from?
For subheading 6109.10 as a whole, the largest supplier from outside the EU in 2024 was Bangladesh (US$5bn), followed by Türkiye.
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