Sourcing viscose and acetate filament yarn from China
Artificial filament yarn from China, such as viscose rayon and cellulose acetate filament yarn, including high-tenacity viscose, not sewing thread and not put up for retail sale, pays 0% UK duty on all fourteen lines of heading 5403, with no anti-dumping duty. The tariff splits yarn by fibre, twist and ply. Weavers and knitters check denier, filament count, twist, lustre and dye uptake.
0% duty
Read from the UK Trade Tariff on 17 November 2026, heading 5403 covers artificial filament yarn, other than sewing thread, not put up for retail sale, including artificial monofilament under 67 decitex, split by high-tenacity viscose, single yarn by fibre and twist, and multiple or cabled yarn. All fourteen lines carried 0% on goods from China, with no anti-dumping measure.
Fabrics woven from this yarn are covered in our viscose and cupro lining guide, and heavier monofilament and straw in our artificial monofilament guide; confirm the commodity code.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| High-tenacity viscose yarn | 5403 10 00 00 | 0% | None |
| Single viscose, low twist, other | 5403 31 00 90 | 0% | None |
| Single viscose, higher twist, textured | 5403 32 00 11 | 0% | None |
| Single cellulose acetate, textured | 5403 33 00 11 | 0% | None |
| Multiple or cabled viscose yarn | 5403 41 00 00 | 0% | None |
| Multiple or cabled cellulose acetate yarn | 5403 42 00 00 | 0% | None |
Specifying filament yarn
Specify fibre (viscose, cupro or acetate), denier and filament count, twist and direction, lustre (bright, semi-dull or dull), tenacity, dye uptake consistency, and cone or cake put-up. Yarn and products sold to consumers need fibre composition labels under the Textile Products (Labelling and Fibre Composition) Regulations 2012, so the fibre content must be tested and stated accurately.
Worked duty example
Illustrative example, not a quote: 3 tonnes of 120D viscose filament yarn under 5403 32 00 11, invoiced at £18,000 free on board, with £800 of freight and insurance to the UK. The customs value is £18,800. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £18,800, so it is £3,760. With no duty, the only import tax is the VAT, which a VAT-registered importer can usually reclaim. The import duty and VAT guide explains each step.
Inspection checklist
Testing: check denier, twist and tenacity on sample cones.
Dyeing: dye knit socks from several cones to check dye uptake consistency.
Packing: check cones for broken filaments and lot labels. See our quality inspection guide.
Working out your own order? Send us the product on WhatsApp and we reply the same working day: WhatsApp us
What goes wrong
Filament yarn orders fail on dye uptake, broken filaments and lots. Cones dye to different shades, broken filaments show as fluff, and lots are mixed in one shipment.
Cambridge China Bridge sources yarns and materials for UK mills and makers from small lots, with sample cones approved first; see small orders.
Frequently asked questions
What is the UK import duty on viscose filament yarn from China?
Read from the UK Trade Tariff on 17 November 2026, all fourteen lines of heading 5403 carried 0% from China.
Is polyester filament yarn in heading 5403?
No. Synthetic filament yarn is heading 5402.
Why test dye uptake?
Cones that dye differently cause streaks and barré in fabric.
Is acetate yarn in heading 5403?
Yes. Cellulose acetate filament yarn has its own lines in heading 5403.