Subheading · Chapter 54 · Heading 5403

5403.31

5403.31: Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre

Subheading 5403.31 belongs to heading 5403 (artificial filament yarn) in chapter 54.

What you pay

Importing into UK

Customs duty Free standard rate · across 3 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 4
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 5403 31 00 00 Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre Free
  2. 5403 31 00 10 Continuous viscose rayon filament yarn of 105 dtex or more but not more than 117 dtex, and consisting of 36 monofilaments or more but not more than 40 monofilaments Free
  3. 5403 31 00 20 Centrifugal viscose rayon filament yarn, with: -a linear density of 80 decitex or more, but not more than 88 decitex, and -a filament count of 24 or more, but not more than 36 monofilaments Free
  4. 5403 31 00 90 Other 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 4

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
  • 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 on restricted goods and technologies
    Applies to goods from
    Iran
    Legal act
    S.I. 2019/461
    Documents
    • Y966 Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)

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£494k-20.2% · previous 12 months
Average import price£8.26 per kg
Jan 2024: £89kFeb 2024: £87kMar 2024: £74kApr 2024: £67kMay 2024: £83kJun 2024: £89kJul 2024: £70kAug 2024: £56kSept 2024: £104kOct 2024: £68kNov 2024: £19kDec 2024: £9kJan 2025: £60kFeb 2025: £79kMar 2025: £80kApr 2025: £63kMay 2025: £16kJun 2025: £19kJul 2025: £96kAug 2025: £5kSept 2025: £59kOct 2025: £63kNov 2025: £22kDec 2025: £18kJan 2026: £51kFeb 2026: £18kMar 2026: £122kApr 2026: £18kMay 2026: £76kJun 2026: £7kJul 2026: £17kAug 2026: £22k 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
Germany £343k 69.4% -23.9%
India £71k 14.4% +34.9%
China £36k 7.3% -2.2%
Bulgaria £20k 4.1% +20%
Italy £15k 3% -75.1%
Spain £6k 1.2% —
United States £3k 0.6% —
Portugal £0 0% -100%

Same subheading in other tariffs

World trade in 2024

5403.31 · US$634m

Trade value (US$) no reported trade < US$79kUS$79k+US$610k+US$8m+> US$36m

Exports: 55
  1. China: US$519m
  2. Germany: US$36m
  3. India: US$24m
  4. Poland: US$13m
  5. Uzbekistan: US$10m
  6. Vietnam: US$8m
  7. Italy: US$5m
  8. Indonesia: US$5m
  9. France: US$4m
  10. Bulgaria: US$3m
  11. Guatemala: US$1m
  12. Taiwan: US$988k
  13. Lithuania: US$890k
  14. Netherlands: US$610k
  15. Austria: US$600k
  16. Spain: US$553k
  17. Czechia: US$437k
  18. Thailand: US$386k
  19. Türkiye: US$215k
  20. Malaysia: US$205k
  21. Hong Kong SAR China: US$200k
  22. United Kingdom: US$150k
  23. Nicaragua: US$142k
  24. Japan: US$115k
  25. United Arab Emirates: US$105k
  26. Slovakia: US$79k
  27. Portugal: US$79k
  28. Slovenia: US$76k
  29. Mexico: US$74k
  30. United States: US$63k
  31. Belgium: US$59k
  32. Egypt: US$58k
  33. Afghanistan: US$56k
  34. Denmark: US$36k
  35. South Africa: US$28k
  36. South Korea: US$21k
  37. Luxembourg: US$12k
  38. Sweden: US$9k
  39. Tunisia: US$9k
  40. Philippines: US$8k
  41. Chad: US$8k
  42. Estonia: US$3k
  43. Switzerland: US$3k
  44. Honduras: US$2k
  45. Australia: US$1k
  46. Brazil: US$700
  47. Georgia: US$400
  48. Rwanda: US$300
  49. New Zealand: US$200
  50. Serbia: US$200
  51. Bangladesh: US$100
  52. Bahrain: US$100
  53. Pakistan: US$100
  54. Romania: US$100
  55. Lesotho: US$0

Top exporters

RankCountryValueShare
1 China US$519m 81.8%
2 Germany US$36m 5.6%
3 India US$24m 3.8%
4 Poland US$13m 2.1%
5 Uzbekistan US$10m 1.5%
6 Vietnam US$8m 1.3%
7 Italy US$5m 0.8%
8 Indonesia US$5m 0.8%
9 France US$4m 0.6%
10 Bulgaria US$3m 0.5%

Top importers

RankCountryValueShare
1 India US$327m 51.6%
2 Pakistan US$86m 13.5%
3 Türkiye US$34m 5.4%
4 Italy US$31m 4.9%
5 Germany US$14m 2.2%
6 Philippines US$14m 2.2%
7 Morocco US$14m 2.1%
8 South Korea US$13m 2.1%
9 Japan US$11m 1.7%
10 Belarus US$10m 1.5%

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
  • 45number of duty-free countries (MFN)
  • 45%highest: Bahamas, Cayman Islands, Comoros

165

Importing countryMFN dutylines from – todata year
Afghanistan 2.5% 2018 · HS 2012
Albania 0% 2023
Algeria 15% 2023
Angola 0% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 10% 2% – 18% 2023 · HS 2017
Armenia 5% 2023
Aruba 12% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 0% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 5% 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 10% 2022
Botswana 5% 0% – 15% 2023
Brazil 10% 2% – 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 22% 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 15% 2023 · HS 2017
Dominica 0% 2023 · HS 2017
Dominican Republic 0% 2023
Ecuador 0% 2023 · HS 2017
Egypt 5% 2019 · HS 2017
El Salvador 5% 2022
Equatorial Guinea 10% 2023
Eswatini 5% 0% – 15% 2023
Ethiopia 5% 2021 · HS 2017
European Union (27 countries) 4% 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 0% 2020 · HS 2017
Honduras 5% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 5% 2023
Indonesia 5% 2023
Iran 5% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 0% 2023
Japan 5.2% 4% – 6.6% 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 5% 0% – 15% 2023
Liberia 10% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 0% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 10% 2023
Malawi 0% 2021 · HS 2017
Malaysia 0% 2023
Maldives 0% 2023
Mali 10% 2023
Mauritania 10% 2023 · HS 2017
Mauritius 0% 2023
Mexico 0% 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 5% 0% – 15% 2023
Nauru 10% 2021 · HS 2017
Nepal 5% 2023
New Zealand 2.5% 0% – 5% 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 0% 2023
Papua New Guinea 0% 2023
Paraguay 9% 2% – 16% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 4% 1% – 7% 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 5% 0% – 15% 2023
South Korea 1% 2023
Sri Lanka 0% 2023
St Kitts & Nevis 0% 2023
St Lucia 0% 2023 · HS 2012
St Pierre & Miquelon 7% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Sudan 3% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 0% 2023
Syria 5% 2020 · HS 2012
Tajikistan 5% 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% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 10% 2023
Ukraine 0% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 10% 2023
Uruguay 10% 2% – 18% 2023 · HS 2017
Uzbekistan 0% 2021 · HS 2017
Vanuatu 5% 2023
Venezuela 18% 2023 · HS 2017
Vietnam 0% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zambia 5% 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
65174 Other yarn, single, of viscose rayon, untwisted/with a twist not > 120 turns per metre, not put up for retail sale
End use (BEC Rev. 5)
Intermediate goods · BEC 411220
CPC 2.1 product
35550 Artificial filament yarn (except sewing thread and multiple or cabled yarn), not put up for retail sale
ISIC Rev. 4 activity
2030 Manufacture of man-made fibres

Earlier HS editions

HSCode
20175403.31unchanged
20125403.31unchanged
20075403.31unchanged
20025403.20, 5403.31changed
19965403.20, 5403.31changed
19925403.20, 5403.31changed

Correspondence tables of the United Nations Statistics Division (UNSD)

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.

  1. GB Sanctions · Applies from:

    The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026

    S.I. 2026/543 · Source: legislation.gov.uk

Rule changes →

The UK Global Tariff divides subheading 5403.31 into 3 tariff lines; the duty is duty-free.

Subheading 5403.31 is a single line in the EU Combined Nomenclature, where the duty is 4%.

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 £493.5k between September 2025 and August 2026 (down 20% on the year before); Germany supplied 69%, followed by India.

In 2024, countries exported these goods worth US$634m (−9.4% year on year).

The largest exporter was China (US$519m), followed by Germany.

Questions and answers

What is the HS code for of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre?

Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre fall under HS subheading 5403.31, part of heading 5403, in section XI of the Harmonized System.

What is the import duty on of viscose rayon, untwisted or with a twist not… in the UK?

Under the UK Global Tariff, imports under 5403.31 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 of viscose rayon, untwisted or with a twist not… in the EU?

Under the EU Combined Nomenclature, imports under 5403.31 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 of viscose rayon, untwisted or with a twist not…?

China, with US$519m in 2024 (81.8% 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 Germany (69%), India (14%) and China (7%), out of total imports of £493.5k.

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