UK Import Duty on Clothing in 2026: Rates, HS Codes and How to Pay Less

What is the UK duty rate on clothing?

The standard UK Most Favoured Nation (MFN) duty rate on clothing is 12%. This applies to HS Chapters 61 (knitted garments) and 62 (woven garments) — the two main clothing chapters covering everything from T-shirts and jumpers to shirts, trousers, dresses and suits.

The 12% rate applies to goods from any country without a preferential trade agreement with the UK — most notably China, which accounts for a large proportion of UK clothing imports. At 12%, duty significantly increases your landed cost and compresses margins, particularly for lower-priced fashion goods.

Clothing duty rates by country of origin

The rate you pay depends on where your clothing was made — not where you bought it from or where it shipped from. Country of origin determines whether a preferential trade rate applies.

To claim a preferential rate, the goods must genuinely originate in that country — typically meaning they were substantially manufactured there, not just transshipped through. Each preference scheme has its own rules of origin that must be met and documented.

How clothing is classified for UK import

All clothing imported into the UK must be declared using a 10-digit commodity code from the UK Trade Tariff. The most important distinction for classification is:

• HS Chapter 61 — Knitted or crocheted clothing. Covers T-shirts, sweatshirts, hoodies, underwear, socks, knitwear and most activewear. The fabric is constructed by interlocking loops (jersey, rib, interlock).
• HS Chapter 62 — Woven clothing. Covers shirts, trousers, dresses, suits, jackets, coats and most formalwear. The fabric is made on a loom by interlacing warp and weft threads.

Both chapters carry the same 12% standard rate, but the commodity code determines the correct rules of origin to apply when claiming a preference. Getting the chapter wrong can invalidate a preference claim.

Additional costs beyond duty on clothing imports

Import duty at 12% (or 0% if you've claimed a preference) is applied to the CIF customs value of the goods. On top of that, you'll pay:

• Import VAT at 20% — calculated on customs value plus duty. VAT-registered businesses can reclaim this on their VAT return using a C79 certificate.
• Customs clearance fee — typically £80–£250 depending on your freight forwarder and shipment complexity
• Port handling and inspection — especially for sea freight at major UK container ports
• UK inland delivery — from port to your warehouse or fulfilment centre

For clothing imports specifically, you must also comply with UK labelling requirements:

• Fibre content labels in English must be permanently attached to each garment
• Country of origin labelling is required on the label or packaging
• Care instruction symbols must conform to UK standards
• If you're reselling to consumers, UKCA product safety requirements may apply for certain garment types

How to reduce your clothing import duty bill

Source from a 0% preference country

Bangladesh and Turkey both deliver 0% duty on clothing with strong manufacturing capability. Bangladesh is the world's second-largest clothing exporter and produces high-volume basics at competitive prices. Turkey is known for higher-quality garments with shorter lead times and proximity to the UK. Both require preference documentation (DCTS REX statement for Bangladesh; statement on invoice or EUR.1 for Turkey).

Claim your preference correctly

Preferential rates are not applied automatically. Your freight forwarder must enter the correct preference code on your UK customs declaration. Confirm this before shipment, especially if you're using a new forwarder. Unclaimed preferences mean paying 12% unnecessarily — and reclaiming overpaid duty requires a formal amendment.

Classify accurately

Some specialist garments — protective clothing, workwear, certain sportswear — may classify into subheadings with different (sometimes lower) duty rates. It's worth checking the full 10-digit commodity code for your products rather than assuming 12% applies universally.

Frequently asked questions

Is children's clothing duty-free when importing into the UK?

Not automatically. Some infant clothing commodity codes (especially in heading 6111) attract 0% UK import duty, but most children's clothing carries the standard 12% — the same as adult clothing. Children's clothing is zero-rated for UK VAT, meaning VAT-registered importers don't pay import VAT on it and charge 0% when selling. The duty saving on clothing comes from sourcing country, not the product's age range.

What's the difference between Chapter 61 and Chapter 62?

Chapter 61 covers knitted garments (T-shirts, sweatshirts, knitwear, hosiery, underwear). Chapter 62 covers woven garments (shirts, trousers, dresses, suits). Both carry the same 12% standard rate, but the distinction matters for classification accuracy and for applying the correct rules of origin when claiming a preference.

Does fabric composition affect the duty rate?

The fibre composition (cotton, polyester, wool, blends) determines the specific 8 and 10-digit code within Chapter 61 or 62 and can occasionally produce different rates at the subheading level. It also determines which rules of origin apply. Always declare the correct fibre content — incorrect declarations can result in the wrong duty rate being applied or customs queries on arrival.