Subheading · Chapter 59 · Heading 5903

5903.20

5903.20: Textile fabrics impregnated, coated, covered or laminated: with polyurethane

PU-coated textile fabrics

Official description With polyurethane

5903.20 is the HS subheading for PU-coated textile fabrics, under heading 5903 in chapter 59.

What you pay

Importing into UK

Customs duty 8% standard rate · across 3 national lines depends on the country of origin
Additional duties and charges 4 additional measures Import requirements: 3
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 5903 20 00 00 With polyurethane m²
  2. 5903 20 10 00 Impregnated 8%+4m²
  3. 5903 20 90 00 Coated, covered or laminated 8%m²
  4. 5903 20 90 20 Two layers' plastic-laminated textile fabric with: - one layer consisting of knitted or crocheted polyester textile fabric, - other layer consisting of polyurethane foam, - a weight of 150g/m² or more, but not more than 500g/m², - a thickness of 1mm or more, but not more than 5mm for use in the manufacture of the retractable roof of motor vehicles 8%+5m²
  5. 5903 20 90 90 Other 8%+4m²

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 4

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014
  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Applies to goods from
    all countries
    Legal act
    2020 No. 1431
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
  • 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
  • Duty suspensionAutonomous suspension under end-use Free
    Applies to goods from
    all countries
    In force
    until 31 December 2028
    Legal act
    2020 No. 1435
    Documents
    • N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
    Tariff lines
    on 1 of 3 lines

Import requirements 3

  • 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

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—8%
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–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
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–XC agreement XC Free
UK–Kosovo agreement Kosovo Free
UK–XL agreement XL Free
UK–South Africa agreement South Africa Free
DCTS Standard Indonesia 6.4%

UK: imports by month

last 12 months£50.8m+4.9% · previous 12 months
Average import price£13.65 per kg
Jan 2024: £4.4mFeb 2024: £4mMar 2024: £4.4mApr 2024: £4mMay 2024: £5mJun 2024: £4.6mJul 2024: £4.1mAug 2024: £4.4mSept 2024: £3.9mOct 2024: £4.9mNov 2024: £3.3mDec 2024: £2.8mJan 2025: £4.3mFeb 2025: £4.2mMar 2025: £4.4mApr 2025: £3.8mMay 2025: £3.7mJun 2025: £4.6mJul 2025: £5.2mAug 2025: £3.4mSept 2025: £4.1mOct 2025: £4.8mNov 2025: £4.4mDec 2025: £2.8mJan 2026: £5.3mFeb 2026: £3.8mMar 2026: £5mApr 2026: £4mMay 2026: £4.2mJun 2026: £4.1mJul 2026: £4.8mAug 2026: £3.4m 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
China £10.1m 19.9% +3.4%
Netherlands £9.2m 18.1% +59.5%
United States £4.8m 9.5% +25.8%
Poland £4m 8% -2.4%
Türkiye £3.6m 7% -10.9%
Germany £3.1m 6.2% +5%
Japan £2.9m 5.7% -31.7%
Belgium £2.9m 5.6% -3.8%

Same subheading in other tariffs

The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.

World trade in 2024

5903.20 · US$5.6bn

Trade value (US$) no reported trade < US$586.1kUS$586.1k+US$12.7m+US$70.5m+> US$333.9m

Exports: 118
  1. China: US$2.3bn
  2. South Korea: US$597.5m
  3. Japan: US$388.9m
  4. Taiwan: US$333.9m
  5. United States: US$319.7m
  6. Germany: US$294.2m
  7. Italy: US$224.7m
  8. Poland: US$129.5m
  9. France: US$118.6m
  10. Belgium: US$90.7m
  11. Netherlands: US$72.1m
  12. Spain: US$70.5m
  13. Vietnam: US$63.3m
  14. Switzerland: US$60.4m
  15. Türkiye: US$59.8m
  16. Czechia: US$59.2m
  17. Portugal: US$58.1m
  18. Mexico: US$51m
  19. Hong Kong SAR China: US$44.7m
  20. Malaysia: US$38.6m
  21. United Kingdom: US$38.1m
  22. Thailand: US$18.8m
  23. Austria: US$17.3m
  24. Luxembourg: US$14.9m
  25. Romania: US$13.7m
  26. India: US$13.4m
  27. Morocco: US$13.1m
  28. Brazil: US$12.7m
  29. Hungary: US$12.7m
  30. Indonesia: US$11.9m
  31. Slovakia: US$11m
  32. Slovenia: US$9.3m
  33. Croatia: US$9.1m
  34. Sweden: US$8.9m
  35. Egypt: US$4.7m
  36. Russia: US$4.1m
  37. Israel: US$3.8m
  38. Finland: US$3.3m
  39. Denmark: US$3.1m
  40. Bulgaria: US$2.8m
  41. United Arab Emirates: US$2.6m
  42. Lithuania: US$2.5m
  43. Greece: US$2m
  44. Tunisia: US$1.9m
  45. Canada: US$1.8m
  46. Pakistan: US$1.7m
  47. North Macedonia: US$1.5m
  48. Paraguay: US$1.5m
  49. South Africa: US$1.3m
  50. Serbia: US$1.2m
  51. Singapore: US$1.2m
  52. Bosnia & Herzegovina: US$1m
  53. Ireland: US$1m
  54. Sri Lanka: US$644.7k
  55. Norway: US$590.2k
  56. Australia: US$586.1k
  57. Latvia: US$566.5k
  58. Colombia: US$543.2k
  59. Belarus: US$536.3k
  60. Ukraine: US$481.5k

Top exporters

RankCountryValueShare
1 China US$2.3bn 40.3%
2 South Korea US$597.5m 10.7%
3 Japan US$388.9m 7%
4 Taiwan US$333.9m 6%
5 United States US$319.7m 5.7%
6 Germany US$294.2m 5.3%
7 Italy US$224.7m 4%
8 Poland US$129.5m 2.3%
9 France US$118.6m 2.1%
10 Belgium US$90.7m 1.6%

Top importers

RankCountryValueShare
1 Vietnam US$1.1bn 19.4%
2 United States US$354.4m 6.3%
3 Bangladesh US$330.1m 5.9%
4 Indonesia US$295.6m 5.3%
5 Mexico US$286.6m 5.1%
6 China US$271.5m 4.9%
7 Cambodia US$188.9m 3.4%
8 Morocco US$180.3m 3.2%
9 Poland US$152.2m 2.7%
10 Türkiye US$142m 2.5%

In the UK Global Tariff, subheading 5903.20 covers 3 tariff lines and the duty is 8%.

The EU Combined Nomenclature divides subheading 5903.20 into 2 tariff lines; the duty is 8%.

Goods from 175 countries can enter the UK at a preferential rate instead of the standard 8%; 174 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

In the 12 months to August 2026, the UK imported PU-coated textile fabrics worth £50.8m (up 5% on the year before), at an average of £13.65 per kg; China supplied 20%, followed by Netherlands.

World trade in PU-coated textile fabrics reached US$5.6bn in 2024, up 8.6% on 2023.

China was the largest exporter with 40.3% of the total, ahead of South Korea.

Questions and answers

What is the HS code for textile fabrics impregnated, coated, covered or laminated: with polyurethane?

Textile fabrics impregnated, coated, covered or laminated: with polyurethane fall under HS subheading 5903.20, part of heading 5903, in section XI of the Harmonized System.

What is the import duty on textile fabrics impregnated, coated, covered or… in the UK?

Under the UK Global Tariff, imports under 5903.20 from countries without a preferential agreement are charged at 8%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on textile fabrics impregnated, coated, covered or… in the EU?

Under the EU Combined Nomenclature, imports under 5903.20 from countries without a preferential agreement are charged at 8%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most textile fabrics impregnated, coated, covered or…?

China, with US$2.3bn in 2024 (40.3% of world exports).

Which countries can export PU-coated textile fabrics 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 8% applies. Pick a country above to see its rate.

Is there anti-dumping duty on PU-coated textile fabrics?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import PU-coated textile fabrics from?

In the 12 months to August 2026, the largest suppliers were China (20%), Netherlands (18%) and United States (10%), out of total imports of £50.8m.