Home textiles duty into the United Kingdom: 12%
Home textiles imported into the United Kingdom carry a flat 12% customs duty, plus 20% import VAT, 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 £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 → United Kingdom
- 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, though import VAT still applies
- Typical clearance fee
- £8.00, charged by the carrier
- Commodity codes covered
- 4
- Last verified
- 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 the United Kingdom, lands at £75.20 — £19.20 of that is charges due on arrival.
| 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 |
| Charges due on arrival | £19.20 |
| Total landed cost | £75.20 |
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
Bed linen, towels, tablecloths and curtains are the one category here that both countries charge duty on, and it is worth understanding why.
Norway charges almost nothing on manufactured goods — electronics, computers, bicycles and coffee all come in duty-free — but it does charge on textiles, at the same rate whether the item is a duvet cover or a T-shirt. Great Britain charges on textiles too. So this is the rare category where the country you are buying into changes the answer as much as the goods do.
Fibre content sets the rate, exactly as it does for clothing. Cotton, flax, synthetic and blended items sit under different commodity codes, and a set sold as one product can span more than one of them. Where a made-up article is a blend, classification follows the material that predominates by weight, and that determination belongs to the customs authority rather than to the seller’s listing.
One thing that catches people out: mattresses, quilts and pillows are not in this chapter at all. They sit under bedding rather than made-up textile articles, and nothing on this page describes them.
Check your own order
Common questions
How much is customs duty on home textiles 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 20% import VAT, calculated on the customs value plus the customs duty itself.
What would a typical order actually cost?
A £47.00 order with £9.00 shipping attracts £19.20 in charges on arrival, for a total landed cost of £75.20.
Classification notes
- 03020 UK VAT standard 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.
- CD333 The autonomous Common Customs Tariff duties laid down in Regulation (EEC) No 2658/87 for parts, components and other goods of a kind to be incorporated in or used for aircraft and parts thereof in the course of their manufacture, repair, maintenance, rebuilding, modification or conversion is suspended. In order to benefit from the suspension, the declarant shall present to the customs authorities an Authorised Release Certificate — EASA Form 1, as set out in Appendix I to Annex I to Regulation (EU) No 748/2012, or an equivalent certificate. The certificates which are deemed to be equivalent to Authorised Release Certificates are listed in Annex II to the Regulation (EU) 2018/1517, as retained in UK Law
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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