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Import duty on cotton T-shirts and knit tops from China to the UK

Short answer: Cotton T-shirts and knit tops from China usually fall under commodity code 6109100010 (chapter 61). The third-country duty is 12% on the CIF value, then 20% import VAT on value plus duty. In our example, 1,000 units land at about £3.85 each including VAT (figures converted at par for simplicity).

Verified 2026-10-29 against official sources linked below.

The rates (from official sources)

ItemValueSource
Example commodity code6109100010the UK Trade Tariff
Third-country duty (applies to China)12%the UK Trade Tariff
Import VAT20% import VATGOV.UK

HS chapter hint: chapter 61. The rate belongs to the exact code, not the product name, so check yours.

Quick calculator (UK)

Prefilled with the example below. Use one currency throughout.



Open the full calculator with this category preselected (US, UK and EU side by side).

Worked example

1,000 units at US$2.40 each, US$450 freight, 0.5% insurance. Amounts in US$ for comparison; customs uses local currency at the official rate.

Goods value2,400.00
Freight450
Insurance (0.5%)12.00
Customs value (CIF)2,862.00
Duty at 12%343.44
Import VAT at 20%641.09
Landed total incl. VAT3,846.53
Per unit incl. VAT3.85
Per unit ex VAT (if you reclaim VAT)3.21

Example figures, not a quote. Not included: broker fees, local delivery and sourcing-agent fees.

FAQ

What is the UK import duty on cotton T-shirts and knit tops from China?

For commodity code 6109100010, the third-country duty that applies to Chinese goods is 12%, charged on the CIF value. Checked on the UK Trade Tariff on 29 Oct 2026. Other codes in chapter 61 can have other rates.

Is there UK duty on parcels under 135 pounds?

For consignments worth 135 pounds or less, customs duty is not charged and VAT is usually collected by the seller or marketplace at the point of sale. Above that, duty and import VAT are paid at the border.

Which HS chapter are cotton T-shirts and knit tops in?

Usually chapter 61 (knitted or crocheted apparel). The exact code depends on material and use, for example cotton T-shirts. Confirm the code with your customs broker before you ship.

Same product, other markets

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