52082300
COTTON›Woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing not more than 200 g/m²
3-thread or 4-thread twill, including cross twill
Standard EU duty
8%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
8 docs
L079Y084N954U045U078U079+2
Standard rates
| Applies to | Type | Rate | Conditions | Regulation |
|---|---|---|---|---|
| ERGA OMNES | Third country duty | 8% | — | R1789/03 |
Preferences
ERGA OMNES 0%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 6.4%GSP+ 0%IL 0%JO 0%JP 0%KE 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
TM5101. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.2. Customs duties shall be suspended in respect of:(a) goods intended for incorporation in drilling or production platforms:(1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or(2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.
EU003According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.
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
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.
Declaration of subheading submitted to legal restrictions (net weight/supplementary unit)ERGA OMNESR0927/12
Declaration of subheading submitted to legal restrictions (net weight/supplementary unit)
ERGA OMNESR0927/12
Conditions
- R001Ratio "net weight/supplementary unit" is equal to or higher than the condition amount: 0.201 kg— Declaration to be corrected - box 33, 37, 38, 41 or 46 // D.E. 6/14, 6/15, 1/10, 6/1, 6/2 or 8/6 // D.E. 18 09 057 000, 18 09 058 000, 11 09 001 000, 18 01 000 000, 18 02 000 000 or 99 06 000 000 incorrect
- R002Ratio "net weight/supplementary unit" is equal to or higher than the condition amount: 0 kg— Declared subheading allowed
Notes
- CD651Declaration under this goods code is only allowed if the threshold values (net weight/supplementary unit or value/net weight or value/supplementary unit) are respected. If not, check the respective values and correct if necessary. Otherwise, another goods code should be declared.
Entry into free circulation (quantitative limitation)KPR0936/15
Entry into free circulation (quantitative limitation)
KPR0936/15
Documents / references
L079
Conditions
- C001Presentation of a certificate/licence/document: L079— Entry into free circulation allowed
- C002Presentation of a certificate/licence/document: the condition is not fulfilled— The entry into free circulation is not allowed
Notes
- CD236According to Regulation (EU) No 2015/936 (OJ L 160), free circulation is subject to the presentation of an import licence issued by the competent authority of a Member State, which shall be valid throughout the Union.
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
520811Unbleached - Plain weave, weighing not more than 100|g/m$2520812Plain weave, weighing more than 100|g/m$25208133-thread or 4-thread twill, including cross twill520819Other fabrics520821Bleached - Plain weave, weighing not more than 100|g/m$2520822Plain weave, weighing more than 100|g/m$2520829Other fabrics520831Dyed - Plain weave, weighing not more than 100|g/m$2
5
Binding Tariff Information
BTI classification examples
ITgoldTI0405/1
White cotton twill fabric rectangle
cottonGRI 1GRI 6
DEgold334/24-1
Iron-on cotton fabric patch
cottonGRI 1GRI 6GRI 5b
DEgold177/23-1
Printed cotton fabric squares, 50x50cm
cottonGRI 1GRI 5bGRI 6
DEgold899/24-1
Raw cotton jersey fabric, napped both sides
cottonGRI 1GRI 6
DEgold575/24-1
Cotton damask fabric, plastic coated
cottonGRI 1GRI 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 bleached cotton twill fabrics
CN code 520823 covers bleached woven cotton fabrics in three-thread or four-thread twill, including cross twill, containing 85 percent or more by weight of cotton, weighing not more than 200 g/m2. Twill weave creates characteristic diagonal ribs on the fabric surface, providing greater strength and flexibility than plain weave. Bleached twill fabrics are used as base materials for subsequent dyeing and printing, and directly in workwear, trousers and blouses. Classification requires confirmation of twill weave, fibre composition, surface mass and the bleaching process.
Legal regulations and chemical control
Bleached cotton twill fabrics are subject to REACH Regulation regarding chemical substance restrictions. Bleaching processes require careful control of residual chlorine and organohalogen compounds. Regulation (EU) No 1007/2011 requires fibre composition labelling for all products placed on the EU market. Azo dyes are prohibited above the 30 mg/kg limit for aromatic amines, and formaldehyde is restricted to 75 mg/kg for skin-contact fabrics. The GPSR Regulation (EU 2023/988) requires importers to conduct a risk analysis before placing the product on the market and to ensure traceability throughout the supply chain.
Trade aspects and import documentation
The customs declaration for imports under CN code 520823 should describe the fabric specifying twill weave, fibre composition, surface mass and bleaching confirmation. Major exporters of bleached cotton fabrics include India, China, Pakistan, Turkey and Bangladesh. The GSP system and free trade agreements may provide reduced duty rates. Commercial documentation should include the commercial invoice, technical specification with fabric parameters, certificate of origin and any laboratory reports. Importers should maintain document archives for the required retention period.
Importing cotton fabrics – weave and weight CN 5208 23
Cotton fabrics CN 5208 23 are classified by weave (plain, twill, satin), weight per square metre, and treatment (unbleached, bleached, dyed, printed). Import into the EU is subject to conventional customs duty and import VAT. Fibre composition labelling under EU 1007/2011 is required. 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 distinguishes twill from plain weave for customs purposes?
Plain weave involves alternate interlacing of weft and warp one-by-one. Twill weave creates diagonal ribs where the thread passes over two or more threads. The distinction is relevant for classification since bleached plain fabrics are code 520822 while twill are 520823. Weave identification is done macroscopically or under magnification.
Is bleached cotton twill the same as code 520823?
Yes, twill is the English term for diagonal weave. Bleached cotton twill fabric containing at least 85 percent cotton weighing up to 200 g/m2 is classified under code 520823. The trade name twill is widely used in international commerce and is synonymous with diagonal weave in tariff classification.
Is 200 g/m2 the maximum weight for code 520823?
Yes, code 520823 covers fabrics weighing not more than 200 g/m2. Bleached cotton twill fabrics exceeding 200 g/m2 are classified under heading 5209 with the appropriate subheading. Precise determination of surface mass is essential for correct tariff classification.
What is the EU duty on bleached cotton twill weave fabric CN 5208 23?
Bleached cotton twill weave fabric under CN 5208 23 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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