Find the right HS tariff code for shirts, trousers, dresses, knitwear and all woven apparel — with EU, UK and USA import duty rates.
Clothing and apparel falls under HS Chapters 61 (knitted or crocheted garments) and 62 (woven garments). The 6-digit HS code must appear on your commercial invoice and customs declaration for any international shipment. EU import duties on clothing from non-EU countries typically range from 12% to 12.8%. UK post-Brexit duties are generally similar but vary by origin country trade agreement. USA duties vary widely — 0% to 32% depending on fibre content and product type. For intra-EU shipments, no customs or import duties apply.
Import duty rates shown for the EU (from non-EU), UK (from non-UK), and USA (from non-USA). Intra-EU shipments have 0% duty.
| HS Code | Product description | EU duty | UK duty | USA duty | Notes |
|---|---|---|---|---|---|
| 6105.10 | Men's knitted cotton shirts (T-shirts, polo shirts) | 12% | 12% | 19.7% | Most common code for cotton T-shirts |
| 6109.10 | T-shirts, knitted cotton, all genders | 12% | 12% | 16.5% | Includes printed graphic tees |
| 6110.20 | Jerseys, pullovers, sweatshirts — cotton knitwear | 12% | 12% | 17.5% | Hoodies & sweatshirts typically here |
| 6110.30 | Jerseys, pullovers — man-made fibre knitwear | 12% | 12% | 32% | Polyester fleeces & synthetic knitwear |
| 6103.42 | Men's woven cotton trousers & shorts | 12% | 12% | 16.6% | Jeans: 6103.42 or 6203.42 |
| 6204.62 | Women's woven cotton trousers & shorts | 12% | 12% | 16.6% | Women's denim jeans also here |
| 6204.41 | Women's woven wool suits & ensembles | 12% | 12% | 13.6% | Formal women's suits |
| 6211.43 | Women's tracksuits, wind-jackets — man-made fibres | 12% | 12% | 26.9% | Activewear & sportswear |
| 6101.20 | Men's overcoats & jackets — knitted cotton | 12% | 12% | 6% | Outerwear/coats |
| 6201.93 | Men's anoraks, wind-jackets — man-made fibres | 12% | 12% | 7.1% | Includes waterproof jackets |
| 6302.21 | Bed linen — cotton, printed (textiles) | 12% | 12% | 6% | Household textiles — Chapter 63 |
| 6307.90 | Other made-up textile articles (face masks, bags) | 12% | 12% | 7% | Catch-all for textile accessories |
Duty rates are indicative based on standard MFN (Most Favoured Nation) tariffs. Actual rates may vary by country of origin and applicable trade agreements. Always verify with the official tariff database of the destination country.
Most clothing from non-EU countries attracts 12% import duty under the EU Common Customs Tariff. Goods from countries with EU trade agreements (e.g., Vietnam, South Korea, Japan) may attract 0% or reduced duty. Verify with the EU TARIC database at ec.europa.eu/taxation_customs/dds2/taric.
UK Global Tariff rates for clothing are broadly similar to EU rates (typically 12%). UK has independent trade agreements with some countries offering 0% rates. Check the UK Global Online Tariff at trade.gov.uk/get-help-with-customs-and-sending-goods/.
US duties on clothing vary significantly by fibre content. Man-made fibre garments can attract up to 32%. Cotton garments typically 16–20%. Some countries have preferential rates via USMCA, CAFTA-DR, or GSP programmes. Check HTS at hts.usitc.gov.
Switzerland has its own customs tariff. Clothing duties are generally low (0–5%) but Swiss VAT at 8.1% applies on import. Check the Swiss Customs tariff at ezv.admin.ch.
No customs declarations or import duties for clothing shipped between EU member states. Free movement of goods applies — France to Germany, Spain to Netherlands, etc. — with no paperwork required.
For B2C e-commerce sales of clothing to EU consumers from outside the EU, IOSS allows you to collect VAT at the point of sale and remit to EU tax authorities. Under €150, the customer pays no additional charges at delivery. Over €150, standard EU customs apply.
Always declare the country of origin on the commercial invoice — not the country of shipment. A T-shirt made in Bangladesh but shipped from a UK warehouse must show 'Country of Origin: Bangladesh' and will attract full EU/UK duty rather than UK-origin preferential rates.
Use the correct 6-digit HS code for each garment type. Don't use one generic code for an entire order containing different garment types (T-shirts, trousers, coats). Each line should have its own HS code on the commercial invoice.
Fabric content matters for HS classification. A 60% cotton / 40% polyester hoodie classifies differently to 100% cotton. The dominant fibre typically determines the chapter — but always verify with the relevant tariff database.
Samples declared as 'no commercial value' still require a commercial invoice with an indicative value and HS code. Mark them 'Textile Sample — Not for Resale' and use symbolic value (e.g., €1 per unit) — but never €0, which customs may reject.
For shipments to Brazil, clothing faces some of the highest import taxes in the world (up to 60–85% total burden including II + IPI + ICMS). Always pre-warn Brazilian customers of potential import costs before shipping.
Post-Brexit: clothing shipped from EU to UK requires UK import declaration (EORI number, HS code, value). UK businesses can register for Customs Duty Deferment to delay payment. For B2C under £135, UK VAT must be collected at point of sale.
What is the HS code for T-shirts?
The most common HS code for cotton T-shirts and polo shirts is 6109.10 (knitted cotton, unisex) or 6105.10 (men's cotton knitted shirts). Synthetic/polyester T-shirts use 6109.90. Always verify the specific 8-digit EU or 10-digit USA code for your exact fibre content and gender classification.
Do I need an HS code for EU to EU clothing shipments?
No — HS codes and customs documentation are not required for shipments between EU member states (e.g., France to Germany, Italy to Spain). The EU single market means free movement of goods with no customs. HS codes are only needed when shipping from or to non-EU countries.
What EU import duty applies to clothing from China?
Clothing from China typically attracts the standard EU MFN duty of 12% on the customs value (CIF value at EU border). China does not currently benefit from a preferential EU trade agreement, so the full 12% applies. EU VAT (20% in France, 19% in Germany, etc.) is charged separately on the customs value plus duty.
What is the difference between HS Chapter 61 and Chapter 62?
Chapter 61 covers knitted or crocheted clothing — T-shirts, jerseys, socks, leggings, underwear. Chapter 62 covers woven garments — shirts with buttons, trousers, jackets, dresses made from woven fabric. If the garment is stretchy knit fabric, it's Chapter 61. If it's woven (non-stretch) fabric, it's Chapter 62.
What HS code for hoodies and sweatshirts?
Hoodies and sweatshirts are typically classified under 6110.20 (cotton knitwear) or 6110.30 (man-made fibre knitwear). A 100% cotton hoodie = 6110.20. A polyester fleece hoodie = 6110.30. A 80% cotton / 20% polyester blend hoodie = 6110.20 (dominant fibre: cotton). EU duty rate: 12% for both.
Do I need to pay duty on clothing samples sent abroad?
Duty technically applies to all commercial goods, including samples. However, samples sent free of charge with low or symbolic value may qualify for simplified procedures in some countries. Always declare a realistic market value — not €0. For EU imports, samples under €150 from non-EU can use IOSS if the sender is registered.
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