Clothing and apparel duty into the United Kingdom: 12%
Clothing and apparel imported into the United Kingdom carry a flat 12% customs duty, plus import VAT of 0% to 20% depending on the exact goods, effective 1 January 2021, whatever the country of origin. In the United Kingdom, consignments at or under £135.00 are relieved of duty, though import VAT still applies.
178 origins qualify for a preferential rate below the 12% standard, ranging from 0% to 9.6%. None of them changes the worked example: at £72.00 that consignment is already under the £135.00 relief threshold, so no duty is charged whatever the origin. Preference starts to matter above it. Claiming a preferential rate requires proof of origin at customs; without acceptable proof the standard rate applies.
- Route
- Any origin → United Kingdom
- Customs duty
- 12% on all 12 codes in this category
- Import VAT
- 0%–20% by goods
- Duty assessed on
- Goods value plus freight and insurance (CIF)
- Low-value treatment
- Consignments at or under £135.00 are relieved of duty, though import VAT still applies
- Typical clearance fee
- £8.00, charged by the carrier
- Commodity codes covered
- 12
- Last verified
- 23 August 2026
Rates by commodity code
| HS code | Description | Duty | In force since | Instrument |
|---|---|---|---|---|
| 6105.10 | Men's or boys' shirts, knitted or crocheted | 12% | S.I. 2020/1430 | |
| 6106.10 | Women's or girls' blouses, shirts and shirt-blouses, knitted or crocheted | 12% | S.I. 2020/1430 | |
| 6109.10 | T-shirts, singlets and other vests, knitted or crocheted, of cotton | 12% | S.I. 2020/1430 | |
| 6109.90 | T-shirts, singlets and other vests, knitted or crocheted, of other textile materials | 12% | S.I. 2020/1430 | |
| 6110.20 | Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted, of cotton | 12% | S.I. 2020/1430 | |
| 6112.11 | Tracksuits, ski suits and swimwear, knitted or crocheted, tracksuits | 12% | S.I. 2020/1430 | |
| 6203.42 | Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), of cotton | 12% | S.I. 2020/1430 | |
| 6203.43 | Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), of synthetic fibres | 12% | S.I. 2020/1430 | |
| 6204.62 | Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls…, of cotton | 12% | S.I. 2020/1430 | |
| 6204.63 | Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls…, of synthetic fibres | 12% | S.I. 2020/1430 | |
| 6205.20 | Men's or boys' shirts, of cotton | 12% | S.I. 2020/1430 | |
| 6210.40 | Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907 | 12% | S.I. 2020/1430 |
A worked example
A £72.00 order of men's or boys' shirts, knitted or crocheted (HS 6105.10) with £10.00 shipping, imported into the United Kingdom, lands at £106.40 — £24.40 of that is charges due on arrival.
| Goods value | £72.00 |
|---|---|
| Shipping and insurance | £10.00 |
| Customs duty · No duty — below the relief threshold | £0.00 |
| Import VAT · 20% | £16.40 |
| Carrier clearance fee | £8.00 |
| Charges due on arrival | £24.40 |
| Total landed cost | £106.40 |
Order value is an assumed figure converted from euros at an illustrative rate, for the sake of a realistic example. Use the calculator for your actual numbers.
Origins with a preferential rate
| Agreement | Preferential rate | vs standard | Saving on the example |
|---|---|---|---|
| CARIFORUM14 countriesAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | 0% | -12.0pp | Relieved |
| Central America6 countriesCosta Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | 0% | -12.0pp | Relieved |
| Channel Islands2 countriesGuernsey, Jersey | 0% | -12.0pp | Relieved |
| CPTPP All Members excluding Canada2 countriesBrunei, Malaysia | 0% | -12.0pp | Relieved |
| Developing Countries Trading Scheme (DCTS) - Comprehensive Preferences43 countriesAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | 0% | -12.0pp | Relieved |
| Developing Countries Trading Scheme (DCTS) - Enhanced Preferences17 countriesAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | 0% | -12.0pp | Relieved |
| Eastern and Southern Africa States4 countriesMadagascar, Mauritius, Seychelles, Zimbabwe | 0% | -12.0pp | Relieved |
| European Union28 countriesAustria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, European Union, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden | 0% | -12.0pp | Relieved |
| OCTs (Overseas Countries and Territories)11 countriesAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | 0% | -12.0pp | Relieved |
| SADC EPA5 countriesBotswana, Eswatini, Lesotho, Mozambique, Namibia | 0% | -12.0pp | Relieved |
| Developing Countries Trading Scheme (DCTS) - Standard Preferences1 countryIndonesia | 9.6% | -2.4pp | Relieved |
| Best rate comes from different agreements by commodity code8 countriesAustralia, Chile, Japan, Mexico, New Zealand, Peru, Singapore, Vietnam | 0% | -12.0pp | Relieved |
| Named individually in the tariff37 countriesAlbania, Andorra, Cameroon, Canada, Ceuta, Colombia, Côte d’Ivoire, Ecuador, Egypt, Faroe Islands, Fiji, Georgia, Ghana, Iceland, India, Israel, Jordan, Kenya, Kosovo, Lebanon, Liechtenstein, Melilla, Moldova, Morocco, North Macedonia, Norway, Palestinian Territories, Papua New Guinea, Samoa, San Marino, Serbia, South Africa, South Korea, Switzerland, Tunisia, Türkiye, Ukraine | 0% | -12.0pp | Relieved |
The worked example falls under the £135.00 duty relief threshold, so no duty is charged whatever the origin. These rates apply above it.
Editor's note
Two things trip people up on clothing imports more than anything else.
The first is fibre content. Duty on apparel is set by what a garment is made of, not by what it is — a cotton T-shirt and a polyester one sit under different commodity codes and can carry different rates. If a listing does not state the fibre composition, the rate shown here is the cotton one, and the actual charge may differ. Check the care label before assuming.
The second is that clothing is the category where low-value rules bite hardest, because the typical order sits right around the thresholds. A EUR 140 order and a EUR 160 order into the same country can be assessed under completely different regimes. The figures on each page state which regime applies at which value, and the calculator will show you both sides of the line if you are close to it.
Where a garment is made up of several materials, classification follows the material that predominates by weight. That determination is the customs authority’s to make, not ours.
Check your own order
Common questions
How much is customs duty on clothing and apparel imported into the United Kingdom?
12% on every commodity code in this category, effective 1 January 2021.
Is there a threshold below which I pay nothing on a parcel to the United Kingdom?
Consignments at or under £135.00 are relieved of duty, though import VAT still applies.
Is import VAT charged on top of the duty in the United Kingdom?
Yes. the United Kingdom charges 0% to 20% import VAT, calculated on the customs value plus the customs duty itself.
What would a typical order actually cost?
A £72.00 order with £10.00 shipping attracts £24.40 in charges on arrival, for a total landed cost of £106.40.
Classification notes
- 03020 UK VAT standard rate
- 03026 UK VAT zero rate
- CD785 The list of non-eligible locations and their postal codes is available at the following address: List of non-eligible locations
- EU003 According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.
- RT001 To claim preference under the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP), Document Code 9081 must be declared in D.E. 2/3 in addition to the appropriate Certification of Origin Document Code detailed below: 9U01 – CPTTP Certification of Origin made out by the exporter 9U02 – CPTTP Certification of Origin made out by the producer 9U03 – CPTTP Certification of Origin made out by the importer Unless made out in Viet Nam, Brunei or Malaysia a Certification of Origin for import into the UK can be self-certified. Certifications of Origin made out in Viet Nam, Brunei and Malaysia must be certified by the exporting customs authority. Information on declaring these Document Codes in D.E. 2/3 can be found in the CDS guidance on GOV.UK The Minimum Data Requirements for what should be included in a Certification of Origin is set out in Annex I of the CPTPP Origin Reference Document (available on the GOV.UK link).
- TM510 1. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels. 2. Customs duties shall be suspended in respect of: (a) goods intended for incorporation in drilling or production platforms: (1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or (2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms. (b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.
- CD568 The placing on the market and the import to, or export from, the United Kingdom of cat and dog fur, and products containing such fur is prohibited (see Art. 3 Regulation (EC) No 1523/2007 as transposed into UK law).
- CD603 Seal products may only be placed on the market when accompanied by an attesting document or written notification of import and a document giving evidence of where the products were acquired (Commission Implementing Regulation (EU) 2015/1850 as retained in UK law).
- CD730 Seal products being imported to be placed on the UK market are controlled by Regulation (EU) 2015/1850 as retained in UK law. Listed goods require documentary evidence before import is allowed. Certificates C679, C680 or C683 may apply. Goods not listed in this regulation are exempt from the Certification requirements. If the documentation presented for verification contains references to the European Union or the Union’s market, it may nevertheless be verified. In such cases, the words "EUROPEAN UNION" and "UNION'S MARKET" should be struck out on verification, substituting (respectively) "UNITED KINGDOM" and "MARKET IN THE UNITED KINGDOM", and these amendments should be initialled.
- PI019 This suspension only applies to men’s protective garments for surgical/medical use made of woven textiles of that are impregnated, coated, covered or laminated with plastics or men’s protective garments made of rubberised textile fabrics falling under this code
91 further sanctions and trade-control notices apply to these commodity codes. They govern whether the goods may be traded, not what they cost, and are listed at the source rather than repeated here.
Sources
- S.I. 2020/1430 — effective
- S.I. 2020/1430 — effective
- S.I. 2020/1430 — effective
- S.I. 2020/1430 — effective
- S.I. 2020/1430 — effective
- S.I. 2020/1430 — effective
- S.I. 2020/1430 — effective
- S.I. 2020/1430 — effective
- S.I. 2020/1430 — effective
- S.I. 2020/1430 — effective
- S.I. 2020/1430 — effective
- S.I. 2020/1430 — effective
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