Subheading · Chapter 53 · Heading 5301
5301.10: Flax, raw or retted
Subheading 5301.10 belongs to heading 5301 (flax, raw or processed but not spun) in chapter 53.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 5301 10 00 00 Flax, raw or retted 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 of organic products
- Applies to goods from
- all countries except Austria, Belgium, Bulgaria, Switzerland, Cyprus, Czechia, Germany, Denmark, Estonia, Spain, Finland, France, United Kingdom, Greece, Croatia, Hungary, Ireland, Iceland, Italy, Lithuania, Luxembourg, Latvia, Malta, Netherlands, Norway, Poland, Portugal, Romania, Sweden, Slovenia, Slovakia
- Legal act
- S.I. 2019/693
- Documents
- C644 Certificate of inspection for organic products
- Y929 Goods not concerned by Regulation (EU) 2018/848 (organic products)
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 |
|---|---|---|---|
| United Kingdom | £11k | 40.4% | +797% |
 Romania | £9k | 33.9% | -48.6% |
 Türkiye | £4k | 13.3% | +74.3% |
 Ireland | £2k | 7.6% | — |
 Netherlands | £1k | 4.7% | +123.7% |
 Belgium | £0 | 0% | -100% |
 France | £0 | 0% | -100% |
 Italy | £0 | 0% | -100% |
Same subheading in other tariffs
EU
USAWorld trade in 2024
Trade value (US$) no reported trade < US$20kUS$20k+US$259k+US$2m+> US$7m
Exports: 44
- Egypt: US$24m
- France: US$7m
- Belgium: US$3m
- Germany: US$2m
- India: US$1m
- Lithuania: US$784k
- Netherlands: US$614k
- Canada: US$490k
- United Kingdom: US$289k
- Romania: US$259k
- Italy: US$170k
- Tanzania: US$149k
- Ukraine: US$102k
- Czechia: US$73k
- Russia: US$64k
- Poland: US$43k
- United States: US$37k
- Ireland: US$28k
- Hungary: US$22k
- China: US$20k
- South Korea: US$13k
- Türkiye: US$12k
- Taiwan: US$10k
- Slovenia: US$9k
- Switzerland: US$6k
- Indonesia: US$5k
- Spain: US$3k
- Brazil: US$2k
- Greece: US$900
- New Zealand: US$900
- Sweden: US$900
- Portugal: US$700
- Norway: US$400
- Japan: US$300
- Malta: US$300
- South Africa: US$200
- United Arab Emirates: US$100
- Bangladesh: US$100
- Latvia: US$100
- Slovakia: US$100
- Austria: US$0
- Bulgaria: US$0
- Denmark: US$0
- Croatia: US$0
Trade value (US$) no reported trade < US$10kUS$10k+US$81k+US$485k+> US$3m
Imports: 88
- China: US$23m
- Belgium: US$7m
- Italy: US$3m
- Egypt: US$2m
- France: US$1m
- India: US$1m
- Lithuania: US$800k
- Poland: US$485k
- Spain: US$440k
- Estonia: US$435k
- Netherlands: US$413k
- Mexico: US$287k
- Nigeria: US$149k
- Pakistan: US$120k
- Germany: US$109k
- South Korea: US$94k
- Trinidad & Tobago: US$91k
- United States: US$88k
- Austria: US$82k
- Portugal: US$81k
- United Kingdom: US$79k
- Japan: US$58k
- Serbia: US$52k
- Moldova: US$47k
- Switzerland: US$44k
- Norway: US$38k
- Slovakia: US$35k
- Ireland: US$31k
- Luxembourg: US$30k
- Malaysia: US$30k
- Thailand: US$23k
- Russia: US$18k
- New Zealand: US$14k
- Uruguay: US$13k
- United Arab Emirates: US$13k
- Canada: US$12k
- Barbados: US$12k
- Greece: US$10k
- Romania: US$10k
- Argentina: US$10k
- Taiwan: US$10k
- Hong Kong SAR China: US$8k
- Indonesia: US$8k
- Türkiye: US$7k
- Saudi Arabia: US$6k
- Vietnam: US$6k
- Cyprus: US$3k
- Georgia: US$3k
- Sweden: US$3k
- Morocco: US$2k
- Hungary: US$2k
- Latvia: US$2k
- Denmark: US$2k
- Angola: US$2k
- South Africa: US$1k
- Senegal: US$900
- Finland: US$800
- Singapore: US$800
- Iceland: US$600
- Kuwait: US$600
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Egypt | US$24m | 58.5% |
| 2 | France | US$7m | 17.7% |
| 3 | Belgium | US$3m | 6.7% |
| 4 |  Germany | US$2m | 6.1% |
| 5 |  India | US$1m | 3.2% |
| 6 |  Lithuania | US$784k | 1.9% |
| 7 | Netherlands | US$614k | 1.5% |
| 8 |  Canada | US$490k | 1.2% |
| 9 | United Kingdom | US$289k | 0.7% |
| 10 | Romania | US$259k | 0.6% |
The UK Global Tariff has one tariff line for subheading 5301.10; the duty is duty-free.
Subheading 5301.10 is a single line in the EU Combined Nomenclature, where the duty is duty-free.
174 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 Free.
Imports of these goods into the UK came to £27.1k between September 2025 and August 2026 (down 10% on the year before); United Kingdom supplied 40%, followed by Romania.
In 2024, countries exported these goods worth US$41m (+29.3% year on year).
The largest exporter was Egypt (US$24m), followed by France.
Questions and answers
What is the HS code for flax, raw or retted?
Flax, raw or retted fall under HS subheading 5301.10, part of heading 5301, in section XI of the Harmonized System.
What is the import duty on flax, raw or retted in the UK?
Under the UK Global Tariff, imports under 5301.10 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 flax, raw or retted in the EU?
Under the EU Combined Nomenclature, imports under 5301.10 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 flax, raw or retted?
Egypt, with US$24m in 2024 (58.5% 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 United Kingdom (40%), Romania (34%) and Türkiye (13%), out of total imports of £27.1k.