Subheading · Chapter 53 · Heading 5306

5306.10

5306.10: Flax yarn, single

Official description Single

5306.10 is a six-digit subheading of heading 5306, flax yarn, chapter 53.

What you pay

Importing into UK

Customs duty Free standard rate · across 6 national lines depends on the country of origin
Additional duties and charges — Import requirements: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 5306 10 00 00 Single
  2. Not put up for retail sale
  3. 5306 10 10 00 Measuring 833.3 decitex or more (not exceeding 12 metric number) Free
  4. 5306 10 10 10 Flax yarn (other than tow yarn) for the manufacture of multiple or cabled yarns of the footwear industry of for whipping cable Free
  5. 5306 10 10 90 Other Free
  6. 5306 10 30 00 Measuring less than 833.3 decitex but not less than 277.8 decitex (exceeding 12 metric number but not exceeding 36 metric number) Free
  7. 5306 10 30 10 Flax yarn (other than tow yarn), measuring 333.3 decitex or more (not exceeding 30 metric number), for the manufacture of multiple or cabled yarns of the footwear industry or for whipping cable Free
  8. 5306 10 30 90 Other Free
  9. 5306 10 50 00 Measuring less than 277.8 decitex (exceeding 36 metric number) Free
  10. 5306 10 90 00 Put up for retail sale Free

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)—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£2.7m+28% · previous 12 months
Average import price£11.55 per kg
Jan 2024: £81kFeb 2024: £159kMar 2024: £577kApr 2024: £66kMay 2024: £382kJun 2024: £538kJul 2024: £170kAug 2024: £79kSept 2024: £166kOct 2024: £192kNov 2024: £124kDec 2024: £123kJan 2025: £128kFeb 2025: £102kMar 2025: £119kApr 2025: £263kMay 2025: £249kJun 2025: £230kJul 2025: £269kAug 2025: £182kSept 2025: £149kOct 2025: £176kNov 2025: £193kDec 2025: £129kJan 2026: £167kFeb 2026: £531kMar 2026: £411kApr 2026: £217kMay 2026: £149kJun 2026: £231kJul 2026: £236kAug 2026: £162k 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
Poland £1.1m 38.3% +91.5%
Italy £629k 22.9% -6.2%
Djibouti £383k 13.9% —
China £333k 12.1% -29%
Spain £108k 3.9% +65.2%
Belgium £75k 2.7% +95.3%
India £68k 2.5% —
Tunisia £42k 1.5% +362.9%

Same subheading in other tariffs

World trade in 2024

5306.10 · US$426m

Trade value (US$) no reported trade < US$31kUS$31k+US$693k+US$15m+> US$35m

Exports: 70
  1. China: US$226m
  2. Italy: US$40m
  3. Ethiopia: US$35m
  4. Tunisia: US$28m
  5. Lithuania: US$25m
  6. Poland: US$18m
  7. France: US$15m
  8. India: US$14m
  9. Belgium: US$5m
  10. Spain: US$5m
  11. Egypt: US$3m
  12. Portugal: US$2m
  13. Latvia: US$2m
  14. Belarus: US$1m
  15. Türkiye: US$963k
  16. Uzbekistan: US$953k
  17. Germany: US$694k
  18. Russia: US$635k
  19. Hong Kong SAR China: US$397k
  20. United Kingdom: US$395k
  21. Djibouti: US$286k
  22. Czechia: US$282k
  23. Bangladesh: US$239k
  24. Austria: US$220k
  25. Japan: US$186k
  26. Taiwan: US$150k
  27. Romania: US$119k
  28. Bulgaria: US$105k
  29. Sweden: US$94k
  30. Slovenia: US$89k
  31. Netherlands: US$76k
  32. Switzerland: US$60k
  33. Peru: US$39k
  34. Denmark: US$31k
  35. Hungary: US$28k
  36. South Korea: US$24k
  37. Estonia: US$24k
  38. United States: US$21k
  39. Norway: US$19k
  40. Greece: US$15k
  41. United Arab Emirates: US$13k
  42. Serbia: US$13k
  43. Ireland: US$9k
  44. Tanzania: US$8k
  45. South Africa: US$6k
  46. Pakistan: US$4k
  47. Thailand: US$4k
  48. Singapore: US$4k
  49. Philippines: US$3k
  50. Chile: US$2k
  51. Croatia: US$1k
  52. Canada: US$1k
  53. Australia: US$900
  54. Paraguay: US$900
  55. Moldova: US$600
  56. Slovakia: US$600
  57. Finland: US$500
  58. Indonesia: US$500
  59. Brazil: US$400
  60. Vietnam: US$400

Top exporters

RankCountryValueShare
1 China US$226m 53%
2 Italy US$40m 9.5%
3 Ethiopia US$35m 8.2%
4 Tunisia US$28m 6.6%
5 Lithuania US$25m 6%
6 Poland US$18m 4.3%
7 France US$15m 3.4%
8 India US$14m 3.3%
9 Belgium US$5m 1.3%
10 Spain US$5m 1.3%

Top importers

RankCountryValueShare
1 Italy US$117m 27.4%
2 Portugal US$48m 11.4%
3 Türkiye US$42m 9.9%
4 Bangladesh US$31m 7.4%
5 India US$29m 6.8%
6 Belgium US$19m 4.4%
7 Vietnam US$19m 4.4%
8 France US$17m 4.1%
9 South Korea US$14m 3.4%
10 Spain US$14m 3.3%

Import duty on this product around the world 165

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 5%median duty
  • 47number of duty-free countries (MFN)
  • 45%highest: Bahamas, Bangladesh, Sudan

165

Importing countryMFN dutylines from – todata year
Afghanistan 2.5% 2018 · HS 2012
Albania 2% 2023
Algeria 21% 15% – 30% 2023
Angola 0% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 18% 2023 · HS 2017
Armenia 5% 2023
Aruba 12% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 7.5% 5% – 15% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 5% 2021 · HS 2017
Belize 5% 2023
Benin 10% 2023
Bermuda 6.5% 2023
Bhutan 10% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 5% 2022
Botswana 0% 2023
Brazil 18% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 10% 2023
Burundi 10% 2023
Cambodia 0% 2023 · HS 2017
Cameroon 10% 2023
Canada 0% 2023
Cape Verde 5% 2023 · HS 2017
Cayman Islands 12% 2021 · HS 2002
Central African Republic 10% 2023
Chad 10% 2023
Chile 6% 2023 · HS 2017
China 5% 2023
Colombia 0% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 10% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 5% 2023
Côte d’Ivoire 10% 2023 · HS 2017
Cuba 0% 2023 · HS 2017
Dominica 5% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 15% 2023 · HS 2017
Egypt 5% 2019 · HS 2017
El Salvador 5% 2022
Equatorial Guinea 10% 2023
Eswatini 0% 2023
Ethiopia 10% 2021 · HS 2017
European Union (27 countries) 4.2% 3.8% – 5% 2023
Fiji 0% 2023
French Polynesia 13% 2023
Gabon 10% 2023
Gambia 10% 2023
Georgia 0% 2022 · HS 2017
Ghana 10% 2023
Gibraltar 6% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 5% 2023
Guinea 10% 2023
Guinea-Bissau 10% 2023
Guyana 5% 2023 · HS 2017
Haiti 5% 2020 · HS 2017
Honduras 5% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 5% 2023
Iran 5% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 0% 2023
Japan 0% 2023
Jordan 0% 2023
Kazakhstan 5% 2023
Kenya 10% 2023
Kiribati 15% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 5% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 0% 2020 · HS 2017
Lesotho 0% 2023
Liberia 10% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 0% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 5% 2023
Malawi 0% 2021 · HS 2017
Malaysia 0% 2023
Maldives 0% 2023
Mali 10% 2023
Mauritania 10% 2023 · HS 2017
Mauritius 0% 2023
Mexico 10% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 4% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 15% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 7.5% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 0% 2023
Nauru 10% 2021 · HS 2017
Nepal 5% 2023
New Zealand 0% 2023
Nicaragua 5% 2023
Niger 10% 2023
Nigeria 10% 2023
North Macedonia 0% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 0% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 5% 2023
Papua New Guinea 0% 2023
Paraguay 14% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 5% 2023
Qatar 5% 2023
Russia 5% 2021 · HS 2017
Rwanda 10% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 10% 2023
Seychelles 0% 2023
Sierra Leone 10% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 15% 2023 · HS 2017
South Africa 0% 2023
South Korea 8% 2023
Sri Lanka 0% 2023
St Kitts & Nevis 0% 2023
St Lucia 0% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Sudan 25% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 0% 2023
Syria 5% 2020 · HS 2012
Tajikistan 0% 2021 · HS 2012
Tanzania 10% 2023
Thailand 5% 2023
Togo 10% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 4.2% 3.8% – 5% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 10% 2023
Ukraine 1.5% 1% – 2% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 0% 2023
Uruguay 14% 2023 · HS 2017
Uzbekistan 0% 2021 · HS 2017
Vanuatu 5% 2023
Venezuela 18% 2023 · HS 2017
Vietnam 3% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 15% 2023
Zimbabwe 0.1% 2023

Tariff data years 2017–2023; rates may have changed since. · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
65196 Flax yarn
End use (BEC Rev. 5)
Intermediate goods · BEC 411210
CPC 2.1 product
26380 Yarn of vegetable textile fibres other than cotton (including flax, jute, coir and true hemp); paper yarn
ISIC Rev. 4 activity
1311 Preparation and spinning of textile fibres

Earlier HS editions

HSCode
20175306.10unchanged
20125306.10unchanged
20075306.10unchanged
20025306.10unchanged
19965306.10unchanged
19925306.10unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

In the UK Global Tariff, subheading 5306.10 covers 6 tariff lines and the duty is duty-free.

The EU Combined Nomenclature divides subheading 5306.10 into 4 tariff lines; the duty is between 3.8% and 5% (average 4.2%).

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 £2.7m (up 28% on the year before), at an average of £11.55 per kg; Poland supplied 38%, followed by Italy.

World trade in these goods reached US$426m in 2024, up 2.2% on 2023.

China was the largest exporter with 53% of the total, ahead of Italy.

Legal notes

Additional note

Questions and answers

What is the HS code for flax yarn, single?

Flax yarn, single fall under HS subheading 5306.10, part of heading 5306, in section XI of the Harmonized System.

What is the import duty on flax yarn, single in the UK?

Under the UK Global Tariff, imports under 5306.10 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 yarn, single in the EU?

Under the EU Combined Nomenclature, imports under 5306.10 from countries without a preferential agreement are charged at 3.8% to 5%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most flax yarn, single?

China, with US$226m in 2024 (53% 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 Poland (38%), Italy (23%) and Djibouti (14%), out of total imports of £2.7m.

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