Clothing and footwear imported into the UK are charged UK duty — 12% for most clothing and, depending on the heading, for example 8% or 16% for footwear — unless the goods meet the EU rules of origin and 0% can be claimed. The correct commodity code, customs value and proof of origin decide the cost.
Contents
What duty applies to clothing and footwear in the UK
Imports into Great Britain are charged at UK Global Tariff rates from the UK Trade Tariff. For example, T-shirts (heading 6109), jumpers (6110) and outerwear in chapter 62 carry 12%, while footwear depends on the heading: for instance sandals with leather straps (6403 20) 8% and rubber or plastic footwear (e.g. 6402 19) 16%. Always check the exact rate for the full commodity code and country of origin — it can differ even within one heading.
Goods from the EU can be charged 0% under the Trade and Cooperation Agreement (TCA), but only if they have preferential origin — buying or shipping goods from the EU does not guarantee it. For clothing and footwear the origin rules depend on the code and on how the goods are made (for example from which materials), so check the rule for your code before promising "0% duty". Proof is the exporter's origin statement or the importer's knowledge; EUR.1 certificates are not used in UK–EU trade. More: UK–EU rules of origin and the statement on origin and the REX system.
VAT on imported clothing and footwear
UK import VAT is added to the duty. According to the VAT rates list on GOV.UK, children's clothes and footwear and babywear are zero-rated (VAT Notice 714), while other clothing and footwear are charged the standard rate. More on children's clothing: importing children's clothing from the EU to the UK. You can work out the total cost using the method in how to calculate duty in the UK.
What to prepare before clearance
- commodity codes assigned to each line item (how to find them: CN codes and the UK Trade Tariff) — clothing is split by material, type (knitted or woven) and sex, and footwear by sole and upper material,
- an invoice with a full commercial description and the customs value,
- proof of origin if you want to claim the preferential rate,
- the importer's EORI number (how to get a UK EORI) and a decision on who files the UK import declaration.
The most common problems and how to avoid them
- combining different clothing categories under one description and one code — rates and origin rules differ between headings,
- claiming 0% without proof of origin, or for goods that do not meet the origin rules,
- missing commercial documents on first shipments,
- unclear trading terms (who is the importer and pays duty and VAT).
If the code is in doubt you can ask HMRC for an Advance Tariff Ruling (ATaR).
How to organise the process in your company
The simplest model: a complete data set, a check that the invoice matches the description and code, and only then the customs declaration. This reduces corrections and delays.
If you want to check classification and rates for your range, get in touch with us — we will go through the data and risks before shipment.
Official sources
- UK Trade Tariff — GOV.UK
- Finding commodity codes for imports or exports — GOV.UK
- VAT rates on different goods and services — GOV.UK
- Young children's clothing and footwear (VAT Notice 714) — GOV.UK
Frequently asked questions
What duty is charged on clothing imported into the UK?
For most clothing in chapters 61 and 62 the UK Global Tariff rate is 12%. If the goods have EU preferential origin under the TCA and you hold proof of origin, 0% may apply. Check the exact rate in the UK Trade Tariff for the full commodity code.
Is clothing from the EU always duty-free in the UK?
No. The 0% rate requires the TCA rules of origin to be met, not just purchase or dispatch from the EU. Proof is the exporter's origin statement or the importer's knowledge.
Is VAT charged on children's clothing imported into the UK?
According to the VAT rates list on GOV.UK, children's clothes and footwear and babywear are zero-rated. VAT Notice 714 sets out the conditions.
How do I find the right commodity code for clothing and footwear?
Use the UK Trade Tariff and the invoice description: material, type of garment, sex or intended wearer, and for footwear the upper and sole material. If in doubt, ask HMRC for an Advance Tariff Ruling (ATaR).
What most often delays clearance of clothing and footwear?
Inconsistent invoice data, bundled descriptions covering several commodity codes and no proof of origin when a preferential rate is claimed.
Related guides
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