Subheading · Chapter 52 · Heading 5202

5202.91

5202.91: Cotton waste (including yarn waste and garnetted stock): other, garnetted stock

Official description Garnetted stock

5202.91 is a six-digit subheading of heading 5202, cotton waste (including yarn waste and garnetted stock), chapter 52.

What you pay

Importing into UK

Customs duty Free standard rate depends on the country of origin
Additional duties and charges — Import requirements: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 5202 91 00 00 Garnetted stock Free

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Import requirements 3

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
    Documents
    • Y084 Derogation from import prohibition by virtue of Article 16i (1) of Council Regulation (EU) 2017/1509
  • Import controlImport control - Waste
    Applies to goods from
    all countries
    Legal act
    S.I. 2019/590
    Documents
    • C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
    • C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
    • Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
    • C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, 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, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code "EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & 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)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
CPTPP Brunei, Malaysia Free
UK–Andorra agreement Andorra Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Chile agreement Chile Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
DCTS Standard Indonesia Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Liechtenstein agreement Liechtenstein Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–Norway agreement Norway Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Tunisia agreement Tunisia Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£180k-65.4% · previous 12 months
Average import price£0.36 per kg
Jan 2024: £67kFeb 2024: £50kMar 2024: £66kApr 2024: £70kMay 2024: £88kJun 2024: £88kJul 2024: £67kAug 2024: £39kSept 2024: £54kOct 2024: £41kNov 2024: £63kDec 2024: £35kJan 2025: £89kFeb 2025: £56kMar 2025: £40kApr 2025: £19kMay 2025: £46kJun 2025: £26kJul 2025: £19kAug 2025: £32kSept 2025: £18kOct 2025: £39kNov 2025: £48kDec 2025: £29kJan 2026: £28kFeb 2026: £9kApr 2026: £7kAug 2026: £2k 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Belgium £140k 77.5% -53.1%
France £37k 20.5% -63.6%
Germany £2k 1% -98.5%
Spain £2k 0.9% —

Same subheading in other tariffs

World trade in 2024

5202.91 · US$72m

Trade value (US$) no reported trade < US$27.8kUS$27.8k+US$873.4k+US$3.3m+> US$11.8m

Exports: 61
  1. Pakistan: US$23.8m
  2. Türkiye: US$11.8m
  3. Brazil: US$7.1m
  4. United States: US$4.1m
  5. India: US$3.7m
  6. Germany: US$3.3m
  7. Spain: US$3.2m
  8. Egypt: US$2.9m
  9. Bangladesh: US$2.3m
  10. Belgium: US$1.3m
  11. Italy: US$1.1m
  12. Thailand: US$1.1m
  13. France: US$912.2k
  14. Netherlands: US$873.4k
  15. Tunisia: US$807.5k
  16. Nigeria: US$807.3k
  17. El Salvador: US$589.3k
  18. Slovakia: US$570.4k
  19. Uzbekistan: US$309k
  20. China: US$197.1k
  21. Argentina: US$168.5k
  22. Honduras: US$165.2k
  23. Mexico: US$144k
  24. Mauritius: US$140.1k
  25. Taiwan: US$132.9k
  26. Canada: US$109.1k
  27. Portugal: US$70.4k
  28. Guatemala: US$27.8k
  29. Poland: US$25k
  30. Vietnam: US$19.8k
  31. Peru: US$16.6k
  32. Mauritania: US$16.4k
  33. Turkmenistan: US$13.2k
  34. United Kingdom: US$13k
  35. Greece: US$11k
  36. Malaysia: US$8.2k
  37. Bulgaria: US$7.7k
  38. Norway: US$7.3k
  39. Slovenia: US$5.4k
  40. Singapore: US$5k
  41. Czechia: US$4.6k
  42. Croatia: US$4k
  43. Switzerland: US$3.7k
  44. Finland: US$3.1k
  45. Nepal: US$2.7k
  46. Chile: US$2.5k
  47. South Africa: US$2.1k
  48. Romania: US$1.1k
  49. Denmark: US$800
  50. Sweden: US$800
  51. Latvia: US$500
  52. Luxembourg: US$200
  53. Bahrain: US$100
  54. Indonesia: US$100
  55. Japan: US$100
  56. Nicaragua: US$100
  57. Austria: US$0
  58. Ireland: US$0
  59. Sri Lanka: US$0
  60. Morocco: US$0

Top exporters

RankCountryValueShare
1 Pakistan US$23.8m 33.1%
2 Türkiye US$11.8m 16.4%
3 Brazil US$7.1m 9.9%
4 United States US$4.1m 5.6%
5 India US$3.7m 5.2%
6 Germany US$3.3m 4.5%
7 Spain US$3.2m 4.5%
8 Egypt US$2.9m 4%
9 Bangladesh US$2.3m 3.3%
10 Belgium US$1.3m 1.8%

Top importers

RankCountryValueShare
1 Germany US$7.9m 11%
2 India US$7.5m 10.4%
3 Italy US$5.2m 7.2%
4 Pakistan US$4.4m 6.1%
5 Netherlands US$4.2m 5.8%
6 France US$3.9m 5.4%
7 Poland US$3.7m 5.2%
8 United States US$3.5m 4.8%
9 Spain US$3.4m 4.7%
10 Saudi Arabia US$2.7m 3.8%

Subheading 5202.91 is a single line in the UK Global Tariff, where the duty is duty-free.

The EU Combined Nomenclature has one tariff line for subheading 5202.91; the duty is duty-free.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard Free; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the 12 months to August 2026, the UK imported these goods worth £180.2k (down 65% on the year before), at an average of £0.36 per kg; Belgium supplied 78%, followed by France.

World trade in these goods reached US$72m in 2024, up 14.9% on 2023.

Pakistan was the largest exporter with 33.1% of the total, ahead of Türkiye.

Questions and answers

What is the HS code for cotton waste (including yarn waste and garnetted stock): other, garnetted stock?

Cotton waste (including yarn waste and garnetted stock): other, garnetted stock fall under HS subheading 5202.91, part of heading 5202, in section XI of the Harmonized System.

What is the import duty on cotton waste in the UK?

Under the UK Global Tariff, imports under 5202.91 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on cotton waste in the EU?

Under the EU Combined Nomenclature, imports under 5202.91 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most cotton waste?

Pakistan, with US$23.8m in 2024 (33.1% of world exports).

Which countries can export these goods to the UK duty-free?

174 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were Belgium (78%), France (21%) and Germany (1%), out of total imports of £180.2k.