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United Kingdom Import Duty Rate for Clothing & Apparel

HS 61 / 62 · Articles of apparel and clothing accessories

United Kingdom MFN Import Duty Rate

Live

12%

on CIF value

CPTPP: 0%

Standard rate for most woven and knitted garments.

How duty is calculated

CIF value

Product cost + international freight + insurance

Import duty (12%)

Applied to CIF value. EU, UK, and most countries use CIF.

VAT (20%)

Applied to CIF value + duty. Collected at customs.

Use our Landed Cost Calculator to compute the full cost including freight, brokerage, and last-mile delivery.

Worked example: clothing & apparel worth US$10,000

A commercial shipment invoiced at US$10,000 with US$900 of international freight and insurance. United Kingdom charges duty on the CIF value (goods + freight + insurance), so the duty base is US$10,900. Customs converts the amount to GBP at the official exchange rate on the day of import.

Charge	At 12%
Import duty	$1,308
VAT (20%)	$2,442
Total paid at the border	$3,750

VAT is usually recoverable for a registered business, so the cost that stays with you is the duty. Excise, anti-dumping duties and broker fees are not included.

Classifying clothing & apparel correctly

Chapter 61 covers knitted or crocheted garments and Chapter 62 woven ones; within each, the code depends on garment type, gender and fibre content.

Knitted vs woven is the first question, and it changes the code entirely
The fibre that predominates by weight decides the subheading — a 51% cotton / 49% polyester top is cotton
Men's vs women's is decided by the way the garment closes (left over right is men's)

Compliance. Garments need fibre-content and care labels (EU Textile Regulation, US FTC Textile Act) and, for the US, country-of-origin marking; children's sleepwear and drawstrings have extra safety rules.

Importing into United Kingdom: what you need

HM Revenue & Customs (HMRC) collects duty and import VAT through the Customs Declaration Service (CDS); rates come from the UK Global Tariff.

Registration. A GB EORI number. Non-UK sellers usually appoint a UK customs agent or use a carrier's DDP service.

Low-value shipments. Customs duty is waived when a consignment is worth £135 or less, but 20% VAT applies from £0 — for parcels up to £135 the seller or online marketplace charges UK VAT at checkout.

Documents customs will ask for

Commercial invoice
Packing list
Transport document
Statement on origin to claim 0% under the UK–EU TCA or another UK trade agreement
Licences for controlled goods (e.g. some steel, chemicals)

Charges on top of duty

Import VAT 20% (5% or 0% for some goods) — VAT-registered businesses can use postponed VAT accounting
Excise on alcohol, tobacco and fuel
Trade remedies and anti-dumping duties from the Trade Remedies Authority

Watch out. Since Brexit, EU-made goods still need a statement on origin to enter duty-free; without it the full UK Global Tariff rate applies.

Frequently asked questions

What is the import duty rate for Clothing & Apparel in United Kingdom?

The MFN (Most Favoured Nation) import duty rate for Clothing & Apparel (HS 61 / 62) in United Kingdom is 12% on the CIF value. Standard rate for most woven and knitted garments.

Is VAT charged on Clothing & Apparel imports to United Kingdom?

Yes. United Kingdom charges VAT at 20% on the CIF value plus any import duty. This applies to virtually all commercial imports.

Are there FTA rates available for Clothing & Apparel in United Kingdom?

Yes. CPTPP: 0%. UK–EU TCA, UK–Japan CEPA, CPTPP, UK–Australia FTA, UK–New Zealand FTA are the key agreements — verify origin requirements with your customs broker.

How is import duty calculated for Clothing & Apparel entering United Kingdom?

Duty is calculated on the CIF value of the goods. CIF value includes the product cost, international freight, and insurance. The MFN duty of 12% is applied to this value. VAT (20%) is then applied on the duty-paid value.