Subheading · Chapter 52 · Heading 5203

5203.00

5203.00: Cotton, carded or combed

Subheading 5203.00 belongs to heading 5203 (cotton, carded or combed) in chapter 52.

What you pay

Importing into UK

Customs duty standard rate depends on the country of origin
Additional duties and charges — Import requirements: 2
VAT 20% import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 5203 00 00 00 Cotton, carded or combed

Additional duties and import rules

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

Import requirements 2

  • 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

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—
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–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–XC agreement XC Free
UK–Kosovo agreement Kosovo Free
UK–XL agreement XL Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£429k-64.1% · previous 12 months
Average import price£4.80 per kg
Jan 2024: £227kFeb 2024: £121kMar 2024: £109kApr 2024: £407kMay 2024: £110kJun 2024: £199kJul 2024: £113kAug 2024: £121kSept 2024: £194kOct 2024: £322kNov 2024: £191kDec 2024: £77kJan 2025: £45kFeb 2025: £104kMar 2025: £39kApr 2025: £24kMay 2025: £91kJun 2025: £13kJul 2025: £59kAug 2025: £36kSept 2025: £18kOct 2025: £41kNov 2025: £21kDec 2025: £34kJan 2026: £44kFeb 2026: £39kMar 2026: £42kApr 2026: £23kMay 2026: £34kJun 2026: £42kJul 2026: £34kAug 2026: £57k 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
China £222k 51.9% -44.3%
United States £124k 28.9% +169.8%
Türkiye £29k 6.8% -73.5%
Italy £15k 3.5% +66.3%
Japan £14k 3.3% —
India £11k 2.6% -92.3%
Australia £5k 1.2% -53%
Pakistan £4k 0.9% -98.9%

Same subheading in other tariffs

The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.

World trade in 2024

5203.00 · US$212.7m

Trade value (US$) no reported trade < US$133kUS$133k+US$1.1m+US$6.3m+> US$19m

Exports: 102
  1. India: US$77.6m
  2. Indonesia: US$20.2m
  3. Türkiye: US$19m
  4. Japan: US$8.7m
  5. Poland: US$8.7m
  6. Pakistan: US$7.9m
  7. Tanzania: US$7.7m
  8. Italy: US$7.4m
  9. United States: US$7m
  10. Uganda: US$6.3m
  11. South Korea: US$4.4m
  12. Mozambique: US$4.2m
  13. Malaysia: US$3.5m
  14. China: US$3.4m
  15. Portugal: US$2.6m
  16. Germany: US$1.9m
  17. South Africa: US$1.8m
  18. Spain: US$1.7m
  19. Estonia: US$1.5m
  20. Uzbekistan: US$1.4m
  21. Thailand: US$1.4m
  22. Russia: US$1.4m
  23. Lesotho: US$1.4m
  24. France: US$1.2m
  25. Mexico: US$1.1m
  26. Netherlands: US$1m
  27. Czechia: US$928.4k
  28. Vietnam: US$528.3k
  29. Belgium: US$510.8k
  30. Greece: US$477.1k
  31. Azerbaijan: US$467.9k
  32. Brazil: US$467.6k
  33. Costa Rica: US$444.4k
  34. Egypt: US$388.9k
  35. Hong Kong SAR China: US$332.7k
  36. United Kingdom: US$308.9k
  37. Australia: US$293.2k
  38. Hungary: US$292k
  39. Guatemala: US$250.6k
  40. Romania: US$213.7k
  41. El Salvador: US$194.6k
  42. Tunisia: US$186.3k
  43. Austria: US$169.8k
  44. Latvia: US$168.4k
  45. Serbia: US$166.5k
  46. Honduras: US$164.5k
  47. Taiwan: US$158.3k
  48. Turkmenistan: US$154.9k
  49. Denmark: US$133k
  50. Morocco: US$103.9k
  51. Peru: US$86.2k
  52. Switzerland: US$54.8k
  53. Madagascar: US$53k
  54. United Arab Emirates: US$52.5k
  55. Bulgaria: US$52.3k
  56. Kazakhstan: US$48k
  57. Argentina: US$43.6k
  58. Sweden: US$40k
  59. Canada: US$38.1k
  60. Finland: US$33.6k

Top exporters

RankCountryValueShare
1 India US$77.6m 36.5%
2 Indonesia US$20.2m 9.5%
3 Türkiye US$19m 8.9%
4 Japan US$8.7m 4.1%
5 Poland US$8.7m 4.1%
6 Pakistan US$7.9m 3.7%
7 Tanzania US$7.7m 3.6%
8 Italy US$7.4m 3.5%
9 United States US$7m 3.3%
10 Uganda US$6.3m 3%

Top importers

RankCountryValueShare
1 Vietnam US$79.4m 37.3%
2 Poland US$15.2m 7.1%
3 China US$11.8m 5.6%
4 France US$11.6m 5.5%
5 Greece US$7.6m 3.6%
6 Pakistan US$6.8m 3.2%
7 Spain US$6.7m 3.1%
8 Taiwan US$5.3m 2.5%
9 Germany US$5m 2.3%
10 Japan US$4.1m 1.9%

Subheading 5203.00 is a single line in the EU Combined Nomenclature, where the duty is duty-free.

The Turkish Customs Tariff Schedule has one tariff line for subheading 5203.00; the statutory rate is 20%.

175 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of .

Imports of these goods into the UK came to £429k between September 2025 and August 2026 (down 64% on the year before); China supplied 52%, followed by United States.

In 2024, countries exported these goods worth US$212.7m (−65.8% year on year).

The largest exporter was India (US$77.6m), followed by Indonesia.

Questions and answers

What is the HS code for cotton, carded or combed?

Cotton, carded or combed fall under HS subheading 5203.00, part of heading 5203, in section XI of the Harmonized System.

What is the import duty on cotton, carded or combed in the EU?

Under the EU Combined Nomenclature, imports under 5203.00 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, carded or combed in the United States?

Under the Harmonized Tariff Schedule of the United States, imports under 5203.00 from countries without a preferential agreement are charged at 4.3% to 5%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most cotton, carded or combed?

India, with US$77.6m in 2024 (36.5% of world exports).

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

175 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 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 China (52%), United States (29%) and Türkiye (7%), out of total imports of £429k.