Guide
Import Duty on Clothing UK
Clothing imports need careful classification because garment type, construction, material and intended wearer can all affect the code.
UK import rules checked: 13 October 2026 — £135 relief still applies to eligible GB imports
Current Great Britain rules: non-excise consignments with an intrinsic goods value of £135 or less normally have no customs duty; perfumes and toilet waters are excluded from this relief. VAT can still be due, usually at checkout or by business reverse charge for qualifying overseas sales.
HMRC plans to remove the £135 customs-duty relief by October 2028 at the latest. The commencement date will be set by regulations. These future rules are not applied to today's estimates. HMRC policy paper.
Vaping Products Duty started on 1 October 2026 at £2.20 per 10 ml, including nicotine-free vaping liquids. Excise goods need specialist calculations and are not supported here. HMRC vaping update.
Why clothing codes vary
A knitted cotton t-shirt and woven cotton trousers can sit under different headings and duty measures.
Check fabric, knit or woven construction, garment category, gender or wearer and product description before using a code.
Preference and evidence
Goods from some origins may qualify for preference only where the product-specific rule is met and proof is available.
Run a non-preference scenario if evidence is missing or uncertain.
Accuracy and limitations
Use these pages as a planning aid, not a binding customs decision. Commodity classification, origin, preference evidence, excise rules, trade remedies and carrier charges can change the result.
Great Britain calculator only. Estimate only. Final liability depends on the accepted customs declaration, commodity classification, origin evidence and supporting documents. Not legal or tax advice. Not affiliated with HMRC or GOV.UK.
Worked examples
Cotton t-shirts from France with preference
Commodity 6109100010; origin France
- Goods value
- £5,000.00
- Freight
- £300.00
- Insurance
- £50.00
- Customs value
- £5,350.00
- Duty basis
- Preference illustrative fallback if proof is available at 0%
- Duty
- £0.00
- VAT base
- £5,350.00
- Import VAT
- £1,070.00
- Landed cost
- £6,420.00
Preference is only shown where the importer has suitable origin evidence. VAT still applies even where duty is zero.
Men's cotton trousers from China
Commodity 6203421100; origin China
- Goods value
- £15,000.00
- Freight
- £1,200.00
- Insurance
- £200.00
- Customs value
- £16,400.00
- Duty basis
- MFN illustrative fallback at 12%
- Duty
- £1,968.00
- VAT base
- £18,368.00
- Import VAT
- £3,673.60
- Landed cost
- £22,041.60
Illustrative clothing example. Confirm the exact commodity code and measure conditions before relying on the estimate.
FAQs
Can I use one code for all clothing?
No. Clothing codes vary by material, construction and garment type. One generic code can give a misleading estimate.
Does import VAT apply to clothing?
Import VAT can apply. The VAT treatment depends on the goods and import scenario, so check official guidance and the tariff.
Is this a final customs bill?
No. The calculator gives an estimate for Great Britain imports. The final amount depends on the accepted customs declaration, commodity classification, origin evidence and current official guidance.
Estimate only. Final liability depends on the accepted customs declaration, commodity classification, origin evidence and supporting documents. Not legal or tax advice. Not affiliated with HMRC or GOV.UK.