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HS heading: 5301

Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock)

CN hierarchy: 53

Looked up in CN 2026: you searched for a CN code, so the description above is the nomenclature’s own – not a reading of your goods.

EUDR
Out of scope of EUDR
Duty
0 % (fri) MFN
VAT
25 %
Next
Customs declaration
Klassio is decision support, not a legally binding classification. For a binding ruling, apply for a Binding Tariff Information (BTI).

Suggested classification

Chapter 53 — Chapter 53 - other vegetable textile fibres; paper yarn and woven fabrics of paper yarn

EU Cellar CN2026 · Updated 2026-05-13 14:50

5301 Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock)

Why this?
  • CHAPTER_NOTE_53_1 Chapter note

    (A)For the purposes of subheadings 53061090, 53062090 and 53082090, the expression put up for retail sale in relation to yarn (single, multiple or cabled) means, subject to the exceptions in paragraph (B) below, yarn put up:(

    • a) in balls or on cards, reels, tubes or similar supports, of a weight (including support) not exceeding 200 grams;(
    • b) in hanks or skeins of a weight not exceeding 125 grams;(
    • c) in hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render them independent one of the other, each of uniform weight not exceeding 125 grams.(B)Exceptions:(a)multiple or cabled yarn, unbleached, in hanks or skeins;(b)multiple or cabled yarn, put up:(1)in cross-reeled hanks or skeins; or(2)put up on supports or in some other manner indicating its use in the textile industry (for example, on cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled in the form of cocoons for embroidery looms).
    EUR-Lex 02025R1926-20260101
  • SECTION_NOTE_XI_1 Section note

    This section does not cover:(

    • a) animal brush-making bristles or hair (heading 502); horsehair or horsehair waste (heading 511);(
    • b) human hair or articles of human hair (heading 501, 6703 or 6704), except filtering or straining cloth of a kind commonly used in oil-presses or the like (heading 5911);(
    • c) cotton linters or other vegetable materials of Chapter 14;(
    • d) asbestos of heading 2524 or articles of asbestos or other products of heading 6812 or 6813;(
    • e) articles of heading 3005 or 3006; yarn used to clean between the teeth (dental floss), in individual retail packages, of heading 3306;(
    • f) sensitised textiles of headings 3701 to 3704;(
    • g) monofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5 mm, of plastics (Chapter 39), or plaits or fabrics or other basketware or wickerwork of such monofilament or strip (Chapter 46);(
    • h) woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39;(
    • ij) woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, or articles thereof, of Chapter 40;(
    • k) hides or skins with their hair or wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles thereof, of heading 4303 or 4304;(
    • l) articles of textile materials of heading 4201 or 4202;(
    • m) products or articles of Chapter 48 (for example, cellulose wadding);(
    • n) footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64;(
    • o) hairnets or other headgear or parts thereof of Chapter 65;(
    • p) goods of Chapter 67;(
    • q) abrasive-coated textile material (heading 6805) and also carbon fibres or articles of carbon fibres of heading 6815;(
    • r) glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric (Chapter 70);(
    • s) articles of Chapter 94 (for example, furniture, bedding, luminaires and lighting fittings);(
    • t) articles of Chapter 95 (for example, toys, games, sports requisites and nets);(
    • u) articles of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners, typewriter ribbons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners); or(
    • v) articles of Chapter 97.
    EUR-Lex 02025R1926-20260101
  • SECTION_NOTE_XI_10 Section note

    10Elastic products consisting of textile materials combined with rubber threads are classified in this section.

    EUR-Lex 02025R1926-20260101

EUDR status

CN not in Annex I

Out of scope of EUDR
This CN code is not in any of the seven EUDR commodity scopes (Annex I of Regulation (EU) 2023/1115). No Due Diligence Statement is required.

Duties and restrictions

Tullverket 2026-05-01

Third-country duty
0 % (fri)

Erga omnes — applies to all third countries.

Distance sales ≤ €150: €3 per item instead of the ad-valorem duty, 2026-07-01 – 2028-07-01 (Reg (EU) 2026/382).

Tullverket 2026-05-13
Tariff preferences
Tullverket
No preferences registered
Anti-dumping
TARIC
No anti-dumping in force
Other restrictions
TARIC
  • All third countries 1008 —
    Export control - Waste
    FN CD572FN CD577FN CD576FN CD573FN CD574
  • Erga omnes – all origins 1011 —
    Import control of organic products
    FN CD808
VAT
Skatteverket
25 % standard import VAT into Sweden
You will not pay this at the border if your business is VAT-registered in Sweden. You self-assess and deduct import VAT in your VAT return to Skatteverket — typically boxes 50, 60 and 48. The rule applies from 2015-01-01.

Taxable amount = customs value + duty + other taxes and charges levied at import. Private individuals and non-VAT-registered businesses pay import VAT to Tullverket at clearance. VAT on imports (Skatteverket) ›

25 % import VAT collected at the border (if the business is not VAT-registered).

Source: Tullverket Tulltaxan, 7 measures in force.

What do I do now?

No EUDR obligations

No EUDR obligations — here is how to declare

You may still want a Binding Tariff Information (BTI) for the customs declaration.

  1. Customs declaration

    Declare yourself in Tullverket’s e-service or through a broker/forwarder. Enter CN code 5301 and the duty rate above.

    Importing goods (Tullverket) ›
ALWAYS AVAILABLE
Need a legally binding ruling?
Apply for a BTI (Binding Tariff Information) at your national customs authority (Tullverket in Sweden). Processing ~120 days, valid 3 years.
Apply at Tullverket ›

Sources