CN code 520832 covers dyed 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. Dyeing means uniform colouration of the fabric in a specific colour during the finishing process, as distinct from printed patterns. These fabrics are widely used in the garment industry for trousers, skirts, shirts, blouses and workwear. Twill weave provides the fabric with durability and a characteristic diagonal pattern. Classification requires confirmation of the dyeing process, weave type, composition and weight.

Dyed cotton fabrics are subject to specific chemical safety requirements for dyestuffs. REACH Regulation prohibits azo dyes releasing carcinogenic aromatic amines above 30 mg/kg. The list of 22 prohibited aromatic amines is in Annex XVII to REACH. Chrome, reactive and direct dyes are subject to verification for heavy metal content. Formaldehyde from colour fixation processes is restricted. Regulation (EU) No 1007/2011 requires fibre composition labelling. Importers should require from suppliers certificates confirming dyestuff compliance with REACH, preferably in the form of a laboratory report from an accredited testing facility.

Importing dyed cotton fabrics under CN code 520832 requires a customs declaration describing the fabric as dyed, specifying the colour, twill weave, composition and weight. India, China, Turkey and Bangladesh dominate exports of dyed cotton fabrics. Preferential tariff rates from trade agreements or the GSP system can significantly reduce import costs. Customs authorities verify classification accuracy, particularly the distinction between dyed and printed fabrics as they fall under different subheadings. Importers should maintain technical fabric documentation including colour cards, chemical test reports and physical parameter specifications.

Cotton fabrics CN 5208 32 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.