EU Combined Nomenclature · CN code · HS 6304.92
6304 92 00: Not knitted or crocheted, of cotton
Not declarable on its own: use one of its 1 subdivisions Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
- 6304 Other furnishing articles, excluding those of heading 9404:
- Other:
- 6304 92 00 Not knitted or crocheted, of cotton
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 6
- 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
- Tariff quotaNon preferential tariff quota Free
- Only for
- 6304 92 00 10 Hand-printed by the " batik" method
- Applies to goods from
- Argentina, Bangladesh, Bolivia, Brazil, Chile, Ecuador, El Salvador, Guatemala and 15 more
- In force
- until 31 December 2026
- 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 4
- 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 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
TARIC subdivisions
Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.
| 6304 92 00 10 | Hand-printed by the " batik" method |
| 6304 92 00 90 | Other |
Tariff quotas
| Order number | Origin | In-quota duty | Period | Volume | Balance | Validity |
|---|---|---|---|---|---|---|
| 09.0106 | Certain handicraft products (Handicrafts) | Free | 1 January 2026 – 31 December 2026 | 11,067,000 Euro | 3,825,894 Euro | Open |
Balances from the Commission’s weekly quota report of 23 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 13% reduced rate -
Belgium 6% reduced rate -
Bulgaria 20% -
Croatia 25% -
Cyprus 19% -
Czechia 21% -
Denmark 25% -
Estonia 24% -
Finland 13.5% reduced rate -
France 20% -
Germany 19% -
Greece 24% -
Hungary 5% reduced rate -
Ireland 13.5% reduced rate -
Italy 22% -
Latvia 21% -
Lithuania 21% -
Luxembourg 8% reduced rate -
Malta 18% -
Netherlands 21% -
Poland 8% reduced rate -
Portugal 6% reduced rate -
Romania 21% -
Slovakia 23% -
Slovenia 9.5% reduced rate -
Spain 10% reduced rate -
Sweden 12% reduced rate
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 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, India, Indonesia and 5 moreCongo - Brazzaville, Cook Islands, India, Indonesia, Micronesia, Nigeria, Niue, Tajikistan, Vanuatu | 9.6% |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | 10.6% |
EU: imports by month · HS 6304.92
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 India | €42m | 48.2% | -13.2% |
 China | €18.9m | 21.7% | -29.2% |
 Bangladesh | €6.8m | 7.8% | +30.7% |
 Pakistan | €5.9m | 6.8% | -24.4% |
 Tunisia | €5.7m | 6.6% | +10.8% |
 Türkiye | €3m | 3.5% | -25.8% |
 United Kingdom | €1.1m | 1.2% | +12.1% |
 Jordan | €1m | 1.2% | -21% |
Same subheading in other tariffs
6304.92 Not knitted or crocheted, of cotton
UK 12% Third-country duty 2 tariff lines Türkiye 12% Third-country duty 4 tariff lines 
USA 6.3% General (MFN) 1 tariff line 
Canada 15.5% – 17% Third-country duty 2 tariff lines · average 16.3% 
Mexico 25% Third-country duty 1 tariff line 
Brazil 35% Third-country duty 1 tariff line 
Argentina 20% Third-country duty 1 tariff line 
Peru 11% Third-country duty 1 tariff line 
New Zealand 5% Third-country duty 2 tariff lines 
Japan 7.4% Third-country duty 1 tariff line 
Taiwan 12% Third-country duty 1 tariff line 
GCC 5% Third-country duty 5 tariff lines 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia 17.5% Third-country duty 1 tariff line 
Nigeria 20% 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.
- N363613 U.S. CBP
The tariff classification of handmade decorative wall hanging from Poland
- N362444 U.S. CBP
The tariff classification of decorative pillow covers from France
- N351208 U.S. CBP
The tariff classification of a pillow cover from China
- N330592 U.S. CBP
The tariff classification of dish covers from India
13 rulings in total for this code
Legal notes
Subheading note
1. Subheading 630420 covers articles made from warp knit fabrics, impregnated or coated with alpha-cypermethrin (ISO), chlorfenapyr (ISO), deltamethrin (INN, ISO), lambda-cyhalothrin (ISO), permethrin (ISO) or pirimiphos-methyl (ISO).
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
OTHER MADE-UP TEXTILE ARTICLES; SETS; WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS
General
For the classification, within headings, of articles composed of two or more textile materials, see the general explanatory note to this section.
and
and
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 | Not knitted or crocheted, of cotton | 12% | — |
| 2025 | unchanged | 12% | — |
| 2024 | unchanged | 12% | — |
| 2023 | unchanged | 12% | — |
| 2022 | unchanged | 12% | — |
| 2021 | unchanged | 12% | — |
| 2020 | unchanged | 12% | — |
| 2019 | Not knitted or crocheted, of cotton | 12% | — |
CN code 6304 92 00 is a line of the EU Combined Nomenclature under HS subheading 6304.92 (not knitted or crocheted, of cotton).
The third-country duty is 12%, and quantities are declared in —.
140 countries pay no duty in the EU thanks to trade agreements and preference schemes such as GSP-EBA and CARIFORUM, against a standard rate of 12%.
Imports of goods of subheading 6304.92 into the EU came to €87.1m between September 2025 and August 2026 (down 15% on the year before); India supplied 48%, followed by China.
For the same subheading, the UK duty is 12%, the Türkiye duty is 12%, the US duty is 6.3%, the Canada duty is 15.5%–17%, the Mexico duty is 25%, the Brazil duty is 35%, the Argentina duty is 20%, the Peru duty is 11%, the New Zealand duty is 5%, the Japan duty is 7.4%, the Taiwan duty is 12%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 17.5% and the Nigeria duty is 20%.
EU member states imported goods of subheading 6304.92 worth US$281m in 2024; the largest supplier from outside the EU was India.
Questions and answers
What is the EU import duty for CN code 6304 92 00?
The third-country duty in the EU Combined Nomenclature is 12%; 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 6304 92 00?
153 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.
Where does the EU import these goods from?
For subheading 6304.92 as a whole, the largest supplier from outside the EU in 2024 was India (US$118m), followed by China.