UK Global Tariff · commodity code · HS 5504.10
5504 10 00 00: Artificial staple fibres, not carded, combed or otherwise: of viscose rayon
Viscose staple fibre
✓ Can be used in a customs declaration Data: UK Global Tariff · checked on 24 October 2026
- 5504 Artificial staple fibres, not carded, combed or otherwise processed for spinning
- 5504 10 00 00 Of viscose rayon
What you pay
Importing into UK
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 |
Footnotes
TN701 According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK La…
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement
UK: imports by month · HS 5504.10
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
5504.10 Artificial staple fibres, not carded, combed or otherwise: of viscose rayon
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 Third-country duty 1 tariff line 
Mexico Free Third-country duty 2 tariff lines 
Brazil Free Third-country duty 1 tariff line 
Argentina Free Third-country duty 1 tariff line 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 1 tariff line Japan 4% Third-country duty 1 tariff line 
Taiwan 1.5% Third-country duty 1 tariff line 
GCC 5% Third-country duty 1 tariff line Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia Free Third-country duty 1 tariff line 
Nigeria 10% Third-country duty 1 tariff line Binding rulings for similar goods
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.
Legal notes
Note
1. Headings 5501 and 5502 apply only to man-made filament tow, consisting of parallel filaments of a uniform length equal to the length of the tow, meeting the following specifications:
(a) length of tow exceeding 2 m;
(b) twist less than five turns per metre;
(c) measuring per filament less than 67 decitex;
(d) synthetic filament tow only: the tow must be drawn, that is to say, be incapable of being stretched by more than 100 % of its length;
(e) total measurement of tow more than 20000 decitex.
Tow of a length not exceeding 2 m is to be classified in heading 5503 or 5504.
Commodity code 5504 10 00 00 is a line of the UK Global Tariff under HS subheading 5504.10 (artificial staple fibres, not carded, combed or otherwise: of viscose rayon).
The third-country duty is free.
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 viscose staple fibre (HS 5504.10) into the UK came to £9.5m between September 2025 and August 2026 (down 29% on the year before); Japan supplied 31%, followed by Austria.
For the same subheading, the EU duty is 4%, the Türkiye duty is 4%, the US duty is 4.3%, the Canada duty is free, the Mexico duty is free, the Brazil duty is free, the Argentina duty is free, the Peru duty is free, the New Zealand duty is free, the Japan duty is 4%, the Taiwan duty is 1.5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 10%.
The UK imported goods of subheading 5504.10 worth US$18m in 2024; the largest supplier was Germany.
Questions and answers
What is the UK import duty for commodity code 5504 10 00 00?
The third-country duty in the UK Global Tariff is free. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 5504 10 00 00?
174 countries have a preferential rate on this line, 174 of them at 0%, under DCTS Comprehensive, European Union and DCTS Enhanced and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Where does the UK import these goods from?
For subheading 5504.10 as a whole, the largest supplier in 2024 was Germany (US$12m), followed by Austria.