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Jackets, t-shirts etc

This information is for importers of clothing. By classifying the goods correctly, you can find out immediately if the goods can be imported duty free from a GSP country.

Note: An update of this article is pending. Please note that some terms and/or references may differ from the Movement of Goods Act and the Customs Duty Act that enters into force from the 1st of January 2023.

Below, you will find help on how to classify jackets in headings 61.03/61.04 versus heading 61.09. You will also find information on blouses and shirt-blouses in heading 61.06 versus t-shirts and other vests in heading 61.09 (or heading 61.14).

Jackets - headings 61.03 and 61.04

These headings cover all types of knitted or crocheted jackets other than

  • overcoats (see heading 61.01 and 61.02)
  • cardigans and other jackets (see heading 61.10), or
  • jackets e.g. covered in plastics, rubber, oil, etc. (see heading 61.13)

The headings cover, among other things, ensembles and jackets. The jackets must be suit jackets or similar to suit jackets. Note 3.a. to Chapter 61 describes the conditions for classifying suit and ensemble jackets.

Suit and ensemble jackets that are not part of an ensemble or suit do not need to fulfil all the conditions described in Note 3.a. The jackets can have a zip closure and do not need to be lined.

The same conditions apply for jackets in headings 62.03 and 62.04.

Cardigans and similar articles

Cardigans are knitted jackets without collars, pockets, hood and which can be closed with buttons. They usually reach down to the waist and have no ribbing or similar fit at the bottom. This heading also includes "similar goods" (e.g. similar in relation to cardigans). These jackets can be closed with buttons or zips, are ribbed at the bottom, and have collars and pockets.

Fleece jackets

Knitted fleece jackets that do not meet the criteria in heading 61.01 or 61.02 (i.e. they do not provide sufficient protection against the weather) are to be classified in heading 61.10 as "similar articles" (similar in relation to cardigans).

Polo shirts/pique shirts

Most knitted "polo shirts"/"pique shirts" that have a collar and partial opening from the neck are classified as shirts in headings 61.05 and 61.06. They cannot be classified as t-shirts in heading 61.09 as t-shirts and other vests in this heading are not permitted to have a collar.

T-shirts, singlets and other vests - heading 61.09

Garments that cannot be classified in heading 61.06 are either classified in heading 61.09 or 61.14.

Please take note of Note 5 to Chapter 61. The note states what is permitted for garments in heading 61.09. In the Explanatory Notes, heading 61.09, you can read more about how t-shirts in this heading may look.

Due to copy rights the Explanatory Notes are only available in Norwegian on our website.