52071000
COTTON›Cotton yarn (other than sewing thread) put up for retail sale
Containing 85 % or more by weight of cotton
Standard EU duty
5%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
7 docs
Y084N954U045U078U079Y997+1
Standard rates
| Applies to | Type | Rate | Conditions | Regulation |
|---|---|---|---|---|
| ERGA OMNES | Third country duty | 5% | — | R1789/03 |
Preferences
ERGA OMNES 0%AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 4%GSP+ 0%IL 0%JO 0%JP 0%KE 0%KR 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
CD605The benefit of this tariff quota is subject to the presentation of the outward processing authorisation, for the purpose of implementing Council Regulation (EC) No 32/2000, Annex II, footnote (1). This concerns goods resulting from processing work as provided for in the arrangements with Switzerland on processing traffic in textiles.
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD598Subject to the presentation of an origin declaration containing the following statement in English: "Derogation - Annex II(a) of Protocol concerning the definition of "originating products " and methods of administrative cooperation " (OJ L 127/2011, 14.5.2011).
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
Restriction on entry into free circulationKPR1836/17
Restriction on entry into free circulation
KPR1836/17
Documents / references
Y084
Conditions
- Y010Other conditions: Y084— Import/export allowed after control
- Y999Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- TM880Goods from the Annex XIf of Regulation (EU) 2017/1509 (Textiles)
- CD446By way of derogation from Article 16h of Regulation (EU) 2017/1509, the competent authorities of the Member States may authorise the import, purchase or transfer of textiles, provided that the Member State has obtained the advance approval of the Sanctions Committee on a case-by-case basis.
Import controlUAR0692/14
Import control
UAR0692/14
Documents / references
N954U045U078U079Y997
Conditions
- Y001Other conditions: Y997— Import allowed
- Y002Other conditions: U078— Import allowed
- Y003Other conditions: U079— Import allowed
- Y005Other conditions: N954— Import allowed
- Y007Other conditions: U045— Import allowed
- Y009Other conditions: the condition is not fulfilled— Import is not allowed
Notes
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of 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 the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0263/22
Import control
UAR0263/22
Documents / references
N954U045U078U079Y984
Conditions
- Y001Other conditions: Y984— Import/export allowed after control
- Y002Other conditions: N954— Import/export allowed after control
- Y005Other conditions: U045— Import/export allowed after control
- Y006Other conditions: U078— Import/export allowed after control
- Y007Other conditions: U079— Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has 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 the specified territories 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 the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Value Added Tax (VAT)
V020Medical devices, as defined by the Act on Medical Devices of 20 May 2010, (Journal of Laws of 2019, item 175, 447, 534), released for free circulation on the territory of the Republic of Poland
8%V120For medical devices referred to in item 13 of Annex No. 3 to the Act in the wording applicable before the date of entry into force of the Act of 7 April 2022 on medical devices (Journal of Laws, item 974), the tax rate referred to in Art. 41 sec. 2 shall apply if, in accordance with: 1) Art. 120 sec. 4 of the regulation (EU) 2017/745 of the European Parliament and of the Council of 5 April 2017 on medical devices, amending Directive 2001/83/EC, Regulation (EC) No 178/2002 and Regulation (EC) No 1223/2009 and repealing Council Directives 90/385/EEC and 93/42/EEC (Official Journal of the European Union L117 of 5 April 2017) or 2) Article 110 paragraph 4 of the regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 2017 on in vitro diagnostic medical devices and repealing Directive 98/79/EC and Commission Decision 2010/227/EU (Official Journal of the European Union L117 of 5 April 2017) – these products have been placed on the market and are still being made available on the market or put into use.
8%V999Other
23%Codes in the same group
5
Binding Tariff Information
BTI classification examples
FRgold23-08439
Cotton twine for food industry, retail packed
cottonGRI 1GRI 5bGRI 6
DKgold-1586780
Cotton yarn skein for knitting
cottonGRI 1GRI 6
DEgold984/25-1
Cotton yarn for retail sale, part of craft box
cottonGRI 1GRI 6GRI 5b
DEgold291/25-1
Cotton yarn for retail sale, not sewing thread
cottonGRI 1GRI 5bGRI 6
DEgold205/25-1
Cotton yarn for retail sale
cottonGRI 1GRI 5bGRI 6
BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.
Classification of cotton yarn for retail sale
CN code 520710 covers combed cotton yarn containing 85 percent or more by weight of cotton, put up for retail sale. This yarn is packaged in skeins, balls or wound onto bobbins in quantities intended for end consumers, in accordance with Note 4 to Section XI of the Combined Nomenclature. It is used in hand knitting, crocheting and craft applications. The smooth structure of combed yarn ensures clear stitch definition in finished articles. Classification requires verification that the yarn meets the retail put-up criteria and contains a minimum of 85 percent cotton by weight.
Labelling and chemical safety requirements
Retail cotton yarn imported into the EU must be labelled in accordance with Regulation (EU) No 1007/2011. Labels must display percentage fibre composition in the official language of the country of sale. For yarn containing 85 percent or more cotton, simplified composition labelling is permitted, but specifying the exact percentage is recommended. REACH Regulation restricts chemical substances including azo dyes, formaldehyde and PFAS in textile articles that come into contact with skin. Dyed and bleached cotton is subject to particular scrutiny for residual chemicals from finishing processes. The GPSR Regulation (EU 2023/988) requires consumer product safety assurance.
Trade and import procedures
The customs declaration for yarn under CN code 520710 requires a description including fibre composition, linear density, form of retail packaging and colour. Major producers of retail cotton yarn include Turkey, India, Egypt and Peru, known for high-quality cotton varieties. Preferential tariff rates are available depending on the country of origin and applicable trade agreements. Yarns from Egyptian or Peruvian cotton attract particular interest due to their long staple lengths. Importers should maintain commercial documentation including invoices, specifications and certificates of origin, retaining them for the required archival period.
Classification of cotton yarn by preparation type CN 5207 10
Cotton yarn CN 5207 10 is classified by preparation method (combed or uncombed), number of plies, and fineness. Import into the EU is subject to conventional customs duty and import VAT. Yarn for retail sale has separate subheadings. Fibre composition labelling is mandatory. Importers must ensure correct fibre composition labelling under EU Regulation 1007/2011. Current duty rates are available in the TARIC database for verification.
Frequently asked questions
What forms of packaging qualify as retail put-up?
Retail put-up includes skeins, balls or bobbins of a weight and size typical for consumers, in accordance with Note 4 to Section XI. Yarn on large industrial cones does not meet this criterion. The form of packaging affects classification and determines between headings 5205/5206 (industrial) and 5207 (retail).
Is mercerised cotton yarn classified under code 520710?
Yes, mercerisation is a finishing process and does not change the tariff classification. Combed mercerised cotton yarn with at least 85 percent cotton, put up for retail sale, is classified under code 520710. Mercerisation imparts lustre and improves dye uptake, which is valued in retail yarn.
Does organic cotton yarn require a certificate for import?
EU customs law does not require a separate certificate for organic cotton. However, declaring cotton as organic is subject to Regulation (EU) 2018/848 on organic production, which requires certification by an accredited body. Using the designation organic without a valid certificate constitutes a regulatory violation.
What is the EU duty on combed cotton yarn for retail CN 5207 10?
Combed cotton yarn for retail under CN 5207 10 is subject to conventional EU customs duty and import VAT. Check the rate in TARIC. Fibre composition labelling per EU 1007/2011 is mandatory.
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