Subheading · Chapter 52 · Heading 5205
5205.23: Measuring less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number)
Single combed cotton yarn (Nm 43-52)
5205.23 is the HS subheading for single combed cotton yarn (Nm 43-52), under heading 5205 in chapter 52.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 5205 23 00 00 Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) Free
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 1
- Duty suspensionAirworthiness tariff suspension Free
- Applies to goods from
- all countries
- Legal act
- S.I. 2018/1249
- Documents
- C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate
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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 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, 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") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 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) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Türkiye | £165k | 49.8% | +52% |
 India | £53k | 15.9% | -9.5% |
 Italy | £43k | 13% | +98.2% |
 Portugal | £36k | 10.9% | +30% |
 Uzbekistan | £21k | 6.3% | -47.7% |
 Egypt | £8k | 2.4% | -46.3% |
 Spain | £6k | 1.8% | +315.7% |
 France | £0 | 0% | -100% |
Same subheading in other tariffs
EUWorld trade in 2024
Trade value (US$) no reported trade < US$516.4kUS$516.4k+US$6.3m+US$28.2m+> US$211.1m
Exports: 72
- India: US$1.1bn
- Uzbekistan: US$348.9m
- Vietnam: US$211.1m
- Türkiye: US$177m
- Indonesia: US$56.2m
- United States: US$32.8m
- China: US$29.3m
- Malaysia: US$28.2m
- Costa Rica: US$15.2m
- El Salvador: US$14.5m
- South Korea: US$14.2m
- Honduras: US$11.2m
- Pakistan: US$10.8m
- Argentina: US$10.1m
- Portugal: US$8.6m
- Egypt: US$7.5m
- Italy: US$7.3m
- Nicaragua: US$6.3m
- Bosnia & Herzegovina: US$5.1m
- Hong Kong SAR China: US$4.9m
- Mauritius: US$4.8m
- Germany: US$4.2m
- Benin: US$3.3m
- Poland: US$2.6m
- Guatemala: US$2.3m
- Greece: US$2m
- Peru: US$1.9m
- Bulgaria: US$1.8m
- Singapore: US$1.5m
- Belgium: US$1.2m
- France: US$1.1m
- Tajikistan: US$907k
- Brazil: US$901k
- Thailand: US$794.9k
- Spain: US$780.3k
- Zimbabwe: US$516.4k
- Denmark: US$398.9k
- United Kingdom: US$364.6k
- Hungary: US$344.1k
- Netherlands: US$301.3k
- Mexico: US$285.9k
- Sri Lanka: US$246k
- Mozambique: US$239.4k
- Japan: US$236.6k
- Czechia: US$225.4k
- Canada: US$216.1k
- Croatia: US$211.8k
- Slovenia: US$202.3k
- Taiwan: US$165.8k
- Tunisia: US$103.8k
- Morocco: US$97.5k
- Dominican Republic: US$79.8k
- Switzerland: US$76k
- South Africa: US$75.3k
- Serbia: US$63.8k
- United Arab Emirates: US$58.4k
- Romania: US$53.6k
- Cambodia: US$51.7k
- Turkmenistan: US$39.5k
- Tanzania: US$16.3k
Trade value (US$) no reported trade < US$1.1mUS$1.1m+US$9.6m+US$53.6m+> US$143.3m
Imports: 120
- Bangladesh: US$568.1m
- China: US$182.9m
- Egypt: US$150.6m
- Türkiye: US$143.3m
- Portugal: US$85.9m
- Peru: US$81.3m
- Vietnam: US$69.7m
- Iran: US$69.2m
- South Korea: US$67m
- Guatemala: US$65.1m
- Russia: US$65.1m
- Brazil: US$53.6m
- Colombia: US$42.4m
- Honduras: US$35m
- Italy: US$32.1m
- Morocco: US$30.1m
- Sri Lanka: US$24.7m
- Mauritius: US$20.4m
- Indonesia: US$18.7m
- United Arab Emirates: US$15.4m
- Cambodia: US$15.2m
- Jordan: US$14.7m
- Malaysia: US$14.4m
- Thailand: US$13.1m
- Germany: US$12.6m
- Pakistan: US$11.9m
- Japan: US$11.4m
- Poland: US$11.4m
- United States: US$11.1m
- Israel: US$9.6m
- Philippines: US$9.4m
- South Africa: US$8.9m
- Tunisia: US$8.6m
- Taiwan: US$8.6m
- Greece: US$8.1m
- Hong Kong SAR China: US$7.4m
- France: US$6.8m
- Serbia: US$6.5m
- Tanzania: US$6.2m
- Spain: US$6m
- Mexico: US$5.4m
- Bulgaria: US$5m
- Croatia: US$4.6m
- Singapore: US$3.1m
- Kenya: US$2.8m
- Belarus: US$2.7m
- Ukraine: US$2.3m
- Nepal: US$2.2m
- Belgium: US$2.2m
- Canada: US$2.2m
- Ecuador: US$2m
- Czechia: US$2m
- Austria: US$1.8m
- Madagascar: US$1.7m
- Paraguay: US$1.4m
- El Salvador: US$1.3m
- Denmark: US$1.3m
- Chile: US$1.2m
- Dominican Republic: US$1.1m
- Syria: US$1.1m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | India | US$1.1bn | 50.4% |
| 2 | Uzbekistan | US$348.9m | 16.7% |
| 3 |  Vietnam | US$211.1m | 10.1% |
| 4 | Türkiye | US$177m | 8.5% |
| 5 |  Indonesia | US$56.2m | 2.7% |
| 6 |  United States | US$32.8m | 1.6% |
| 7 |  China | US$29.3m | 1.4% |
| 8 |  Malaysia | US$28.2m | 1.4% |
| 9 |  Costa Rica | US$15.2m | 0.7% |
| 10 |  El Salvador | US$14.5m | 0.7% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Bangladesh | US$568.1m | 27.2% |
| 2 | China | US$182.9m | 8.8% |
| 3 | Egypt | US$150.6m | 7.2% |
| 4 | Türkiye | US$143.3m | 6.9% |
| 5 | Portugal | US$85.9m | 4.1% |
| 6 |  Peru | US$81.3m | 3.9% |
| 7 | Vietnam | US$69.7m | 3.3% |
| 8 |  Iran | US$69.2m | 3.3% |
| 9 |  South Korea | US$67m | 3.2% |
| 10 |  Guatemala | US$65.1m | 3.1% |
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
- Sanctions · Applies from:
The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026
S.I. 2026/543 · Source: legislation.gov.uk
Subheading 5205.23 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 5205.23; the duty is 4%.
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 single combed cotton yarn (Nm 43-52) worth £331.6k (down 1% on the year before), at an average of £5.22 per kg; Türkiye supplied 50%, followed by India.
World trade in single combed cotton yarn (Nm 43-52) reached US$2.1bn in 2024, up 9% on 2023.
India was the largest exporter with 50.4% of the total, ahead of Uzbekistan.
Questions and answers
What is the HS code for measuring less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number)?
Measuring less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number) fall under HS subheading 5205.23, part of heading 5205, in section XI of the Harmonized System.
What is the import duty on measuring less than 232,56 decitex but not less… in the UK?
Under the UK Global Tariff, imports under 5205.23 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 measuring less than 232,56 decitex but not less… in the EU?
Under the EU Combined Nomenclature, imports under 5205.23 from countries without a preferential agreement are charged at 4%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most measuring less than 232,56 decitex but not less…?
India, with US$1.1bn in 2024 (50.4% of world exports).
Which countries can export single combed cotton yarn (Nm 43-52) 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 single combed cotton yarn (Nm 43-52) from?
In the 12 months to August 2026, the largest suppliers were Türkiye (50%), India (16%) and Italy (13%), out of total imports of £331.6k.