Subheading · Chapter 55 · Heading 5504
5504.10: Artificial staple fibres, not carded, combed or otherwise: of viscose rayon
Viscose staple fibre
Official description Of viscose rayon
5504.10 is the HS subheading for viscose staple fibre, under heading 5504 in chapter 55.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 5504 10 00 00 Of viscose rayon 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 |
|---|---|---|---|
 Japan | £3m | 31.3% | +11,476.1% |
 Austria | £2.6m | 27% | -4.8% |
 Germany | £2.2m | 23% | -75.5% |
 Indonesia | £766k | 8% | +43.6% |
 China | £714k | 7.5% | -26.1% |
 India | £163k | 1.7% | +2,741.4% |
 Italy | £92k | 1% | -52.8% |
 Switzerland | £47k | 0.5% | +48.8% |
Same subheading in other tariffs
EU 4% Third-country duty 1 tariff line 
Türkiye 4% Third-country duty 2 tariff lines 
USA 4.3% General (MFN) 1 tariff line 
Canada Free General (MFN) 1 tariff line 
Mexico Free General (MFN) 2 tariff lines 
Brazil Free General (MFN) 1 tariff line 
Argentina Free General (MFN) 1 tariff line 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 1 tariff line Japan 4% General (MFN) 1 tariff line 
Taiwan 1.5% General (MFN) 1 tariff line 
GCC 5% General (MFN) 1 tariff line Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia Free General (MFN) 1 tariff line 
Nigeria 10% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$95kUS$95k+US$4m+US$70m+> US$638m
Exports: 65
- Indonesia: US$878m
- Austria: US$638m
- China: US$348m
- Thailand: US$221m
- Germany: US$155m
- India: US$111m
- Singapore: US$70m
- Japan: US$32m
- Malaysia: US$28m
- Taiwan: US$22m
- Italy: US$10m
- Croatia: US$8m
- United States: US$7m
- United Kingdom: US$7m
- Uzbekistan: US$4m
- Türkiye: US$4m
- Netherlands: US$3m
- Sri Lanka: US$3m
- France: US$1m
- Spain: US$1m
- Romania: US$1m
- Hong Kong SAR China: US$881k
- Australia: US$534k
- South Korea: US$403k
- Poland: US$373k
- Hungary: US$282k
- Philippines: US$217k
- Belgium: US$214k
- Mexico: US$138k
- Guatemala: US$122k
- Latvia: US$121k
- Finland: US$95k
- Portugal: US$48k
- South Africa: US$47k
- Mauritius: US$45k
- Bangladesh: US$39k
- Slovenia: US$38k
- Greece: US$32k
- Switzerland: US$22k
- Sweden: US$21k
- Estonia: US$20k
- Kyrgyzstan: US$20k
- Pakistan: US$18k
- Czechia: US$17k
- Brazil: US$17k
- Denmark: US$15k
- Slovakia: US$14k
- Ireland: US$12k
- Kenya: US$8k
- Bulgaria: US$6k
- Israel: US$6k
- Lithuania: US$5k
- Canada: US$3k
- Bosnia & Herzegovina: US$1k
- Panama: US$1k
- Serbia: US$1k
- Morocco: US$900
- United Arab Emirates: US$600
- Colombia: US$400
- Norway: US$300
Trade value (US$) no reported trade < US$3mUS$3m+US$19m+US$58m+> US$197m
Imports: 104
- Türkiye: US$540m
- China: US$296m
- United States: US$226m
- Pakistan: US$197m
- Bangladesh: US$146m
- India: US$127m
- Germany: US$95m
- Singapore: US$90m
- Spain: US$84m
- Vietnam: US$66m
- Brazil: US$58m
- Russia: US$53m
- United Arab Emirates: US$49m
- Italy: US$42m
- Israel: US$37m
- Indonesia: US$36m
- Poland: US$30m
- Iran: US$28m
- Japan: US$27m
- Malaysia: US$27m
- Taiwan: US$26m
- France: US$26m
- South Korea: US$21m
- Netherlands: US$21m
- Czechia: US$20m
- Hungary: US$19m
- United Kingdom: US$18m
- Mexico: US$11m
- Croatia: US$9m
- Finland: US$9m
- Austria: US$9m
- Belgium: US$9m
- Uzbekistan: US$7m
- Sri Lanka: US$7m
- Portugal: US$7m
- Slovenia: US$6m
- Sweden: US$6m
- Peru: US$5m
- Egypt: US$5m
- Bosnia & Herzegovina: US$4m
- Nepal: US$4m
- Costa Rica: US$4m
- Argentina: US$4m
- Canada: US$4m
- Estonia: US$4m
- Australia: US$4m
- Morocco: US$3m
- Guatemala: US$3m
- Bulgaria: US$3m
- Greece: US$3m
- Romania: US$3m
- South Africa: US$2m
- Tunisia: US$2m
- Colombia: US$2m
- El Salvador: US$2m
- Honduras: US$1m
- Thailand: US$1m
- Ukraine: US$1m
- North Korea: US$1m
- Mauritius: US$956k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Indonesia | US$878m | 34.3% |
| 2 | Austria | US$638m | 24.9% |
| 3 | China | US$348m | 13.6% |
| 4 |  Thailand | US$221m | 8.6% |
| 5 | Germany | US$155m | 6.1% |
| 6 | India | US$111m | 4.3% |
| 7 |  Singapore | US$70m | 2.7% |
| 8 | Japan | US$32m | 1.2% |
| 9 |  Malaysia | US$28m | 1.1% |
| 10 | Taiwan | US$22m | 0.9% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Türkiye | US$540m | 21.1% |
| 2 | China | US$296m | 11.6% |
| 3 | United States | US$226m | 8.8% |
| 4 |  Pakistan | US$197m | 7.7% |
| 5 |  Bangladesh | US$146m | 5.7% |
| 6 | India | US$127m | 5% |
| 7 | Germany | US$95m | 3.7% |
| 8 | Singapore | US$90m | 3.5% |
| 9 |  Spain | US$84m | 3.3% |
| 10 |  Vietnam | US$66m | 2.6% |
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.
- 4%median duty
- 68number of duty-free countries (MFN)
- 45%highest: Bahamas, Cayman Islands, Comoros
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 2.5% | 2018 · HS 2012 | |
 Albania | 2% | 2023 | |
 Algeria | 5% | 2023 | |
 Angola | 0% | 2023 · HS 2017 | |
 Anguilla | 15% | 2021 · HS 2017 | |
 Antigua & Barbuda | 5% | 2021 · HS 2007 | |
| Argentina | 2% | 2023 · HS 2017 | |
 Armenia | 5% | 2023 | |
 Aruba | 12% | 2021 · HS 2012 | |
 Australia | 0% | 2023 | |
 Azerbaijan | 0% | 2023 · HS 2017 | |
 Bahamas | 45% | 2022 | |
 Bahrain | 5% | 2023 | |
| Bangladesh | 5% | 2023 · HS 2017 | |
 Barbados | 5% | 2022 · HS 2017 | |
 Belarus | 0% | 2021 · HS 2017 | |
 Belize | 5% | 2023 | |
 Benin | 10% | 2023 | |
 Bermuda | 6.5% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 5% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 5% | 2022 | |
 Botswana | 0% | 2023 | |
| Brazil | 2% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 10% | 2023 | |
 Burundi | 0% | 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 | 0% | 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 | 0% | 2019 · HS 2017 | |
 El Salvador | 0% | 2022 | |
 Equatorial Guinea | 10% | 2023 | |
 Eswatini | 0% | 2023 | |
 Ethiopia | 0% | 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 | 0% | 2023 | |
 Guinea | 10% | 2023 | |
 Guinea-Bissau | 10% | 2023 | |
 Guyana | 5% | 2023 · HS 2017 | |
 Haiti | 0% | 2020 · HS 2017 | |
 Honduras | 0% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
| India | 20% | 2023 | |
| Indonesia | 5% | 2023 | |
 Iran | 5% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 0% | 2023 | |
| Japan | 4% | 2023 | |
 Jordan | 0% | 2023 | |
 Kazakhstan | 5% | 2023 | |
 Kenya | 0% | 2023 | |
 Kiribati | 0% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 0% | 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 | 10% | 2023 | |
 Malawi | 10% | 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 | 5% | 2023 · HS 2017 | |
 Morocco | 2.5% | 2023 | |
 Mozambique | 2.5% | 2023 | |
 Myanmar (Burma) | 3% | 2023 · HS 2017 | |
 Namibia | 0% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 5% | 2023 | |
| New Zealand | 0% | 2023 | |
 Nicaragua | 0% | 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 | 2% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 1% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 0% | 2021 · HS 2017 | |
 Rwanda | 0% | 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 | 5% | 2023 · HS 2017 | |
 South Africa | 0% | 2023 | |
 South Korea | 1% | 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 | 3% | 2021 · HS 2017 | |
 Suriname | 5% | 2023 · HS 2007 | |
| Switzerland | 0% | 2023 | |
 Syria | 1% | 2020 · HS 2012 | |
 Tajikistan | 5% | 2021 · HS 2012 | |
 Tanzania | 0% | 2023 | |
| Thailand | 0% | 2023 | |
 Togo | 10% | 2023 | |
 Tonga | 15% | 2023 · HS 2017 | |
 Trinidad & Tobago | 0% | 2023 · HS 2012 | |
| Türkiye | 4% | 2023 | |
 Tuvalu | 0% | 2017 · HS 2017 | |
 Uganda | 0% | 2023 | |
 Ukraine | 0% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 0% | 2023 | |
| United States | 4.3% | 2023 | |
 Uruguay | 12% | 2023 · HS 2017 | |
 Uzbekistan | 0% | 2021 · HS 2017 | |
 Vanuatu | 5% | 2023 | |
 Venezuela | 12% | 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
- 26711 Artificial staple fibres, not processed for spinning
- End use (BEC Rev. 5)
- Intermediate goods · BEC 411210
- CPC 2.1 product
- 35540 Artificial filament tow and staple fibres, not carded or combed
- ISIC Rev. 4 activity
- 2030 Manufacture of man-made fibres
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 5504.10 | unchanged |
| 2012 | 5504.10 | unchanged |
| 2007 | 5504.10 | unchanged |
| 2002 | 5504.10 | unchanged |
| 1996 | 5504.10 | unchanged |
| 1992 | 5504.10 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 2
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
Subheading 5504.10 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 5504.10; 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 viscose staple fibre worth £9.5m (down 29% on the year before), at an average of £2.12 per kg; Japan supplied 31%, followed by Austria.
World trade in viscose staple fibre reached US$3bn in 2024, up 5% on 2023.
Indonesia was the largest exporter with 34.3% of the total, ahead of Austria.
Questions and answers
What is the HS code for artificial staple fibres, not carded, combed or otherwise: of viscose rayon?
Artificial staple fibres, not carded, combed or otherwise: of viscose rayon fall under HS subheading 5504.10, part of heading 5504, in section XI of the Harmonized System.
What is the import duty on artificial staple fibres in the UK?
Under the UK Global Tariff, imports under 5504.10 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 staple fibres in the EU?
Under the EU Combined Nomenclature, imports under 5504.10 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 staple fibres?
Indonesia, with US$878m in 2024 (34.3% of world exports).
Which countries can export viscose staple fibre 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 viscose staple fibre from?
In the 12 months to August 2026, the largest suppliers were Japan (31%), Austria (27%) and Germany (23%), out of total imports of £9.5m.