Twelve pence in the pound,
if you get the paperwork right
Most clothing entering the United Kingdom pays 12% under the UK Global Tariff. Clothing of Pakistani origin can enter at 0%, because Pakistan is in the Enhanced Preferences tier of the UK Developing Countries Trading Scheme. On a £40,000 customs value that difference is £4,800 — usually more than the entire freight bill. It is also the single most common thing a new importer leaves on the table, because the preference has to be claimed and evidenced. It does not happen by itself.
| Origin | Scheme | Duty on most apparel | On a £40,000 order |
|---|---|---|---|
| Pakistan | DCTS Enhanced Preferences | 0% | £0 |
| China | No preference — UK Global Tariff | 12% | £4,800 |
| Vietnam | UK–Vietnam FTA (conditions apply) | Reduced | Varies |
| Bangladesh | DCTS Comprehensive (LDC) | 0% | £0 |
The scheme that replaced
UK GSP after Brexit
When the UK left the EU it stopped using the EU’s GSP arrangements and built its own. The Developing Countries Trading Scheme came into force in June 2023 and sorts eligible countries into three tiers by income and vulnerability.
The least developed countries. Duty-free, quota-free access on everything except arms. Bangladesh and Cambodia sit here, which is why they are such strong apparel origins for UK buyers.
Lower-income and economically vulnerable countries that meet the scheme’s conditions. Zero tariffs on the large majority of product lines, including most of the apparel headings in chapters 61 and 62. For a UK brand this puts Pakistan on the same duty footing as an LDC for clothing, with a far deeper manufacturing base than most of the alternatives.
The general framework, with partial or full tariff removal on a narrower set of lines. Most countries in this tier still pay something on apparel.
The DCTS took a more generous line on origin than the scheme it replaced, which in practice makes it easier for garments made from imported fabric to qualify. This matters for technical outerwear, where the membrane laminate frequently comes from a third country. Confirm the current rule for your specific product with your broker rather than assuming.
Four things that have to line up
or you pay the full 12%
Made by the exporter on the commercial document. Without it the entry cannot claim preference, however obviously Pakistani the goods are. We issue it with every shipment.
Your broker must actively claim the preference on the customs declaration. A default entry pays the full rate. This is the step that most often gets missed on a first import.
The code decides the rate. A jacket classified as a woven anorak and the same jacket classified as something else can land at different rates. We supply the codes we ship under and your broker confirms them.
HMRC can audit an entry long after the goods have sold. Keep the origin statement, the invoice, the packing list and the entry itself. We retain our side for the same period and can reissue documents on request.
The headings most of our
UK shipments fall under
Classification is the importer’s legal responsibility, but it helps to know roughly where a garment sits before you ask your broker. These are the four-digit headings we most often ship under.
| Heading | Covers | Typical garments in our range |
|---|---|---|
| 6201 | Mens woven overcoats, anoraks, windcheaters | Shooting coats, field jackets, waxed jackets, waterproof shells |
| 6202 | Womens woven overcoats, anoraks, windcheaters | Ladies country jackets and quilted outerwear |
| 6203 | Mens woven suits, jackets, trousers, shorts | Breeks, moleskin and stalking trousers, over-trousers |
| 6204 | Womens woven suits, jackets, trousers | Ladies trousers and breeks |
| 6205 / 6206 | Mens and womens woven shirts and blouses | Tattersall and country shirts |
| 6110 | Knitted jerseys, pullovers, gilets | Fleece jackets and gilets, knitted mid-layers |
| 6109 | Knitted T-shirts and singlets | Base layers, branded tees |
| 4202 | Bags, cases and containers | Backpacks, roe sacks, gun slips — a different chapter with its own rate, so check it separately |
What a first order
actually costs to land
An illustrative 300-piece order — 150 quilted gilets and 150 shooting vests — shipped by air to a UK address. Figures are rounded and shown to demonstrate the structure, not as a quotation.
| Line | If duty is claimed correctly | If the preference is missed |
|---|---|---|
| Goods value (FOB) | £9,000 | £9,000 |
| Air freight and export charges | £1,150 | £1,150 |
| Customs value | £10,150 | £10,150 |
| Import duty | £0 — DCTS 0% | £1,218 — at 12% |
| Clearance and handling | £150 | £150 |
| Landed cost before VAT | £10,300 | £11,518 |
| Import VAT at 20% (recoverable if registered) | £2,060 | £2,304 |
| Landed cost per piece | £34.33 | £38.39 |
A short checklist
for a first UK import
Free from HMRC and usually issued within days. Nothing clears without one if you are the named importer.
Give them the commercial invoice, packing list, commodity codes and origin statement in advance and ask them to confirm the preference claim in writing. Every clearance problem we have seen a customer hit started here.
Ask for both. FOB plus your own freight is often cheaper on volume; DDP is simpler and gives you one number for a margin calculation. Do not assume — the gap varies with weight, volume and season.
If you are VAT registered, this stops import VAT tying up cash at the border. It is a declaration setting on the entry, so tell your broker to use it.
Relabelling in a UK warehouse costs more than the labels did. Fibre composition, care symbols and country of origin should be sewn in before the goods leave — see our UK labelling guide.
Commercial invoice, packing list, origin statement, bill of lading or air waybill, and the HS codes, all agreeing with each other. We send them together as a matter of course.
What UK importers ask us
Is there import duty on clothing from Pakistan to the UK?
What proof of origin does my customs broker need?
Do I still pay VAT if the duty is zero?
What is the difference between FOB and DDP for a UK importer?
Do I need an EORI number?
How long does UK customs clearance take?
Want the numbers for your order?
Tell us the styles, quantities and your delivery postcode and we will quote FOB and DDP side by side, so you can see exactly what the duty position is worth to you.