Subheading · Chapter 54 · Heading 5403
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
Rates by national line · UK Global Tariff
UK lines →- 5403 31 00 00 Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre Free
- 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
- 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
- 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 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 |
|---|---|---|---|
 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
EUWorld trade in 2024
Trade value (US$) no reported trade < US$78.7kUS$78.7k+US$609.8k+US$8.2m+> US$35.8m
Exports: 55
- China: US$518.5m
- Germany: US$35.8m
- India: US$24.2m
- Poland: US$13.3m
- Uzbekistan: US$9.5m
- Vietnam: US$8.2m
- Italy: US$5m
- Indonesia: US$4.9m
- France: US$3.6m
- Bulgaria: US$3m
- Guatemala: US$1.4m
- Taiwan: US$987.9k
- Lithuania: US$890.4k
- Netherlands: US$609.8k
- Austria: US$600.3k
- Spain: US$553.3k
- Czechia: US$436.8k
- Thailand: US$385.9k
- Türkiye: US$215.1k
- Malaysia: US$204.7k
- Hong Kong SAR China: US$200.3k
- United Kingdom: US$149.6k
- Nicaragua: US$141.5k
- Japan: US$115.3k
- United Arab Emirates: US$105.1k
- Slovakia: US$78.8k
- Portugal: US$78.7k
- Slovenia: US$75.6k
- Mexico: US$74.1k
- United States: US$63.2k
- Belgium: US$59k
- Egypt: US$57.6k
- Afghanistan: US$56.1k
- Denmark: US$35.9k
- South Africa: US$27.6k
- South Korea: US$21k
- Luxembourg: US$11.6k
- Sweden: US$8.9k
- Tunisia: US$8.9k
- Philippines: US$8.1k
- Chad: US$8k
- Estonia: US$3.3k
- Switzerland: US$3.1k
- Honduras: US$1.6k
- Australia: US$1.4k
- Brazil: US$700
- Georgia: US$400
- Rwanda: US$300
- New Zealand: US$200
- Serbia: US$200
- Bangladesh: US$100
- Bahrain: US$100
- Pakistan: US$100
- Romania: US$100
- Lesotho: US$0
Trade value (US$) no reported trade < US$132.6kUS$132.6k+US$1.2m+US$6.4m+> US$30.7m
Imports: 113
- India: US$326.7m
- Pakistan: US$85.6m
- Türkiye: US$34.5m
- Italy: US$30.7m
- Germany: US$14m
- Philippines: US$13.9m
- Morocco: US$13.6m
- South Korea: US$13.4m
- Japan: US$10.7m
- Belarus: US$9.8m
- Bangladesh: US$8.2m
- Indonesia: US$6.4m
- Poland: US$6.4m
- United States: US$6.2m
- Egypt: US$6.2m
- Brazil: US$5.2m
- Spain: US$4.1m
- Lithuania: US$4m
- Austria: US$4m
- France: US$3.2m
- Vietnam: US$2.7m
- China: US$2.1m
- United Arab Emirates: US$1.7m
- Algeria: US$1.5m
- Thailand: US$1.4m
- Uzbekistan: US$1.4m
- Czechia: US$1.3m
- Bulgaria: US$1.2m
- United Kingdom: US$1.2m
- Albania: US$1.2m
- Turkmenistan: US$1.1m
- Nigeria: US$1m
- Chile: US$638k
- Honduras: US$625.4k
- Mexico: US$440.9k
- Jordan: US$426k
- Côte d’Ivoire: US$415.3k
- Taiwan: US$399.2k
- Dominican Republic: US$376.8k
- Malaysia: US$364.1k
- Myanmar (Burma): US$338.6k
- Portugal: US$321.7k
- Afghanistan: US$319k
- Ghana: US$318.8k
- Guatemala: US$318.6k
- Romania: US$253.5k
- Tunisia: US$242.7k
- Argentina: US$217k
- Greece: US$203.9k
- Estonia: US$197.6k
- Sri Lanka: US$195.2k
- Hong Kong SAR China: US$173.5k
- Kazakhstan: US$156.8k
- Colombia: US$144.9k
- Saudi Arabia: US$142.7k
- Slovenia: US$132.6k
- Senegal: US$123.6k
- Ethiopia: US$115.8k
- Oman: US$113.5k
- Russia: US$102.7k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$518.5m | 81.8% |
| 2 | Germany | US$35.8m | 5.6% |
| 3 | India | US$24.2m | 3.8% |
| 4 |  Poland | US$13.3m | 2.1% |
| 5 |  Uzbekistan | US$9.5m | 1.5% |
| 6 |  Vietnam | US$8.2m | 1.3% |
| 7 | Italy | US$5m | 0.8% |
| 8 |  Indonesia | US$4.9m | 0.8% |
| 9 |  France | US$3.6m | 0.6% |
| 10 | Bulgaria | US$3m | 0.5% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | India | US$326.7m | 51.6% |
| 2 |  Pakistan | US$85.6m | 13.5% |
| 3 |  Türkiye | US$34.5m | 5.4% |
| 4 | Italy | US$30.7m | 4.9% |
| 5 | Germany | US$14m | 2.2% |
| 6 |  Philippines | US$13.9m | 2.2% |
| 7 |  Morocco | US$13.6m | 2.1% |
| 8 |  South Korea | US$13.4m | 2.1% |
| 9 |  Japan | US$10.7m | 1.7% |
| 10 |  Belarus | US$9.8m | 1.5% |
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$633.7m (−9.4% year on year).
The largest exporter was China (US$518.5m), 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$518.5m 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.