Subheading · Chapter 55 · Heading 5502

5502.10

5502.10: Artificial filament tow, of cellulose acetate

Cellulose acetate tow

Official description Of cellulose acetate

5502.10 is the HS subheading for cellulose acetate tow, under heading 5502 in chapter 55.

What you pay

Importing into UK

Customs duty Free standard rate 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. 5502 10 00 00 Of cellulose acetate 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£68k-62% · previous 12 months
Average import price£15.97 per kg
Feb 2024: £43kApr 2024: £1kJul 2024: £1kAug 2024: £37kSept 2024: £8kNov 2024: £86kApr 2025: £19kMay 2025: £4kJul 2025: £54kAug 2025: £9kSept 2025: £3kJan 2026: £12kMar 2026: £28kJun 2026: £25k 2026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
United States £65k 95.4% -63.7%
Germany £3k 4.6% —

Same subheading in other tariffs

World trade in 2024

5502.10 · US$3bn

Trade value (US$) no reported trade < US$1mUS$1m+US$7m+US$94m+> US$490m

Exports: 63
  1. United States: US$825m
  2. Japan: US$490m
  3. Germany: US$371m
  4. Belgium: US$269m
  5. China: US$119m
  6. Poland: US$109m
  7. South Korea: US$94m
  8. Netherlands: US$81m
  9. Czechia: US$51m
  10. Brazil: US$41m
  11. Singapore: US$20m
  12. Switzerland: US$16m
  13. Türkiye: US$11m
  14. Kyrgyzstan: US$8m
  15. Philippines: US$7m
  16. France: US$7m
  17. Italy: US$7m
  18. Russia: US$6m
  19. Hong Kong SAR China: US$6m
  20. Thailand: US$4m
  21. South Africa: US$4m
  22. Vietnam: US$4m
  23. Bulgaria: US$4m
  24. Indonesia: US$4m
  25. Taiwan: US$3m
  26. Uganda: US$2m
  27. United Arab Emirates: US$2m
  28. Romania: US$2m
  29. Hungary: US$1m
  30. India: US$1m
  31. Nigeria: US$1m
  32. Côte d’Ivoire: US$941k
  33. Malaysia: US$779k
  34. Lithuania: US$778k
  35. Serbia: US$719k
  36. Chile: US$668k
  37. Croatia: US$640k
  38. Egypt: US$513k
  39. Greece: US$448k
  40. Spain: US$382k
  41. Ukraine: US$376k
  42. Luxembourg: US$342k
  43. Burundi: US$295k
  44. Mexico: US$270k
  45. Austria: US$248k
  46. Estonia: US$236k
  47. Zimbabwe: US$176k
  48. Georgia: US$142k
  49. Uruguay: US$97k
  50. Cyprus: US$47k
  51. Tanzania: US$23k
  52. Kazakhstan: US$17k
  53. Sweden: US$16k
  54. Pakistan: US$15k
  55. Portugal: US$12k
  56. Denmark: US$2k
  57. Ethiopia: US$2k
  58. Cambodia: US$2k
  59. Ireland: US$900
  60. Saudi Arabia: US$800

Top exporters

RankCountryValueShare
1 United States US$825m 32%
2 Japan US$490m 19%
3 Germany US$371m 14.4%
4 Belgium US$269m 10.4%
5 China US$119m 4.6%
6 Poland US$109m 4.2%
7 South Korea US$94m 3.6%
8 Netherlands US$81m 3.2%
9 Czechia US$51m 2%
10 Brazil US$41m 1.6%

Top importers

RankCountryValueShare
1 Indonesia US$294m 11.4%
2 Poland US$200m 7.8%
3 Türkiye US$186m 7.2%
4 United Arab Emirates US$133m 5.2%
5 Egypt US$116m 4.5%
6 Czechia US$106m 4.1%
7 South Korea US$106m 4.1%
8 Germany US$88m 3.4%
9 India US$87m 3.4%
10 Romania US$84m 3.3%

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 →

Code history

Since 2017; before, these goods were classified under 5502.00.

Subheading 5502.10 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 5502.10; 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 cellulose acetate tow worth £68.3k (down 62% on the year before), at an average of £15.97 per kg; United States supplied 95%, followed by Germany.

World trade in cellulose acetate tow reached US$3bn in 2024, down 11.8% on 2023.

The United States was the largest exporter with 32% of the total, ahead of Japan.

Questions and answers

What is the HS code for artificial filament tow, of cellulose acetate?

Artificial filament tow, of cellulose acetate fall under HS subheading 5502.10, part of heading 5502, in section XI of the Harmonized System.

What is the import duty on artificial filament tow, of cellulose acetate in the UK?

Under the UK Global Tariff, imports under 5502.10 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 artificial filament tow, of cellulose acetate in the EU?

Under the EU Combined Nomenclature, imports under 5502.10 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 artificial filament tow, of cellulose acetate?

The United States, with US$825m in 2024 (32% of world exports).

Which countries can export cellulose acetate tow 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 cellulose acetate tow from?

In the 12 months to August 2026, the largest suppliers were United States (95%) and Germany (5%), out of total imports of £68.3k.

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