Cotton, not carded or combed

Heading 5201 covers raw cotton, neither carded nor combed. This includes cotton in its natural state after ginning, which has not undergone further mechanical processing. It covers degreased, bleached and dyed cotton, provided it has not been carded or combed. Import of raw cotton into the EU is subject to a zero duty rate (0%). Cotton must meet EU phytosanitary requirements and may be subject to checks for pesticide residues and genetically modified organisms (GMOs). A phytosanitary certificate from the country of origin is required. Heading 5201 is part of Chapter 52 (textiles, fabrics and clothing) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 5201 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 5201 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

Import of raw cotton into the EU is subject to a zero duty rate (0%). Cotton must meet EU phytosanitary requirements and may be subject to checks for pesticide residues and genetically modified organisms (GMOs). A phytosanitary certificate from the country of origin is required. Raw cotton is subject to a zero duty rate (0%) when imported into the EU, regardless of the country of origin. A phytosanitary certificate confirming the absence of pests and plant diseases is required. Genetically modified (GMO) cotton must be properly labelled and approved for placing on the EU market under Regulation (EC) No 1829/2003. Check pesticide residue requirements, particularly when importing from countries with intensive cotton cultivation. When importing goods under heading 5201 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 5201 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system).

Heading 5201 covers raw cotton, neither carded nor combed. Cotton classified by processing: raw (5201), waste (5202), carded/combed (5203). Cotton yarn: 5204-5207. Cotton woven fabrics: 5208-5212. Synthetic fibres (polyester): Chapter 55. Key distinction: Chapter 52 = NATURAL cotton, Chapter 55 = man-made fibres. Organic and conventional cotton: same CN heading.