Home textiles duty into Great Britain 12%
Under the standard tariff, home textiles imported into Great Britain carry a flat 12% customs duty, plus 20% import VAT, effective 1 January 2021. Preferential rates can apply when origin requirements are met. In Great Britain, consignments at or under £135.00 are relieved of duty, but VAT treatment must be checked separately, including tax collected at checkout.
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 £47.00 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 → Great Britain
- Standard customs duty
- 12% on all 4 codes in this category
- Import VAT
- 20%
- Duty assessed on
- Goods value plus freight and insurance (CIF)
- Low-value treatment
- Consignments at or under £135.00 are relieved of duty, but VAT treatment must be checked separately, including tax collected at checkout
- Typical clearance fee
- £8.00, charged by the carrier
- Commodity codes covered
- 4
- Source record date
- 23 August 2026
Rates by commodity code
| HS code | Description | Duty | In force since | Instrument |
|---|---|---|---|---|
| 6302.21 | Bed linen, table linen, toilet linen and kitchen linen, other bed linen, printed | 12% | S.I. 2020/1430 | |
| 6302.31 | Bed linen, table linen, toilet linen and kitchen linen, other bed linen | 12% | S.I. 2020/1430 | |
| 6302.60 | Bed linen, table linen, toilet linen and kitchen linen, toilet linen and kitchen linen, of terry towelling or similar terry fabrics, of cotton | 12% | S.I. 2020/1430 | |
| 6304.92 | Other furnishing articles, excluding those of heading 9404, not knitted or crocheted, of cotton | 12% | S.I. 2020/1430 |
A worked example
A £47.00 order of bed linen, table linen, toilet linen and kitchen linen, other bed linen, printed (HS 6302.21) with £9.00 shipping, imported into Great Britain, has a modelled total of £75.20. This includes £19.20 in estimated duty, VAT and carrier fees.
| Goods value | £47.00 |
|---|---|
| Shipping and insurance | £9.00 |
| Customs duty · No duty — below the relief threshold | £0.00 |
| Import VAT · 20% | £11.20 |
| Carrier clearance fee | £8.00 |
| Estimated taxes and fees | £19.20 |
| Total landed cost | £75.20 |
The model assumes import tax has not already been paid at checkout. It uses the standard tariff before preferential origin relief. This is not a prediction of the amount collected at delivery. 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 Canada10 countriesAustralia, Brunei, Chile, Japan, Malaysia, Mexico, New Zealand, Peru, Singapore, Vietnam | 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 |
| 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
Ask what the shipment actually contains: a cover, filled bedding, finished curtains or uncut fabric. Get the fibre composition and dimensions for each different article in a set.
Compare each article with the displayed codes before estimating. If a set does not fit one supported description, check its classification separately. Do not apply a clothing rate to household textiles merely because the materials look alike.
Check your own order
One goods type, ordinary tariff and destination currency. No trade-agreement relief, trade-remedy duties, excise, gifts, returns or deductions for tax paid at checkout. Enter prices before tax; we do not convert currencies.
Common questions
How much is customs duty on home textiles imported into Great Britain?
Standard tariff before any preferential origin relief: 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 Great Britain?
Consignments at or under £135.00 are relieved of duty, but VAT treatment must be checked separately, including tax collected at checkout.
Is import VAT charged on top of the duty in Great Britain?
Where import VAT is due, the stored rates are 20%, calculated on the customs value plus the customs duty itself. Tax collected at checkout must be checked before estimating an additional payment.
What does the worked example estimate?
A £47.00 order with £9.00 shipping gives £19.20 in estimated duty, VAT and carrier fees, for a modelled total of £75.20. The model assumes import tax has not already been paid at checkout. It uses the standard tariff before preferential origin relief. This is not a prediction of the amount collected at delivery.
Classification notes
Distinguish a finished household article from fabric by the metre. Heading 6302 covers bed, table, toilet and kitchen linen. The textile section has specific rules for what counts as made up; material and construction still need to be identified.
A filled pillow is not interchangeable with a pillowcase for classification. Use the destination’s code-specific table rather than assuming all home textiles have the same duty.
13 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
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