Import duty on cotton bed sheets in the UK

HS code

6302.31

UK commodity code

6302 31 00 00

UK import duty

12%

UK VAT

20%

Source: UK Global Tariff (HMRC Trade Tariff service) · checked 2026-10-31

Plain (unprinted) cotton bed linen is 6302.31. Printed cotton sheets are 6302.21.

UK commodity codes under 6302.31

UK commodity code	Description	Import duty	VAT
6302 31 00 00	Other bed linen › Of cotton	12%	20%

Made differently? Check these codes

HS 6302.21

Printed cotton bed linen

UK duty: 12%

Import duty on cotton bed sheets by country

Import into the US

3.8% – 20.9%

See HTS codes ›

Import into the UK

12%

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Import into the EU

12%

See CN codes ›

How UK import charges work

The duty shown is the standard rate for goods from countries without a trade deal. Goods from a country with a UK trade agreement may pay less, or nothing, if they meet the rules of origin. A few products from certain countries also pay anti-dumping duties. The UK charges import VAT on the customs value plus shipping, insurance and duty.

What will cotton bed sheets really cost you?

Add freight, duty and fees to your supplier price for a true per-unit cost.

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Related products and their UK import duty.

HS 6302.60

Cotton towels

UK duty: 12%

HS 9404.90

Pillows & cushions

UK duty: 2%

HS 6301.40

Synthetic blankets & throws

UK duty: 12%

HS 6302.51

Cotton tablecloths

UK duty: 12%

HS 3924.10

Plastic food containers & kitchenware

UK duty: 6%

HS 6912.00

Ceramic mugs

UK duty: 4% – 8%

Frequently asked questions

Q1What is the UK commodity code for cotton bed sheets?

6302 31 00 00. It starts with the international HS code 6302.31, which is the same in every country.

Q2What is the import duty on cotton bed sheets in the UK?

The standard UK duty under 6302 31 00 00 is 12%. Goods from countries with a trade agreement may pay less if they meet the rules of origin.

Q3Do I pay VAT on imported cotton bed sheets?

Yes. Import VAT of 20% applies on top of duty. The UK charges import VAT on the customs value plus shipping, insurance and duty.

Q4Is the UK code the same as the US HTS code?

Only the first 6 digits (6302.31) are the same. The US adds its own digits and rates: see the US HTS code for cotton bed sheets.

Find another product’s UK duty

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New to customs terms? Read what an HS code is and our guide on how to calculate landed cost.

Classification guidance only, not a binding ruling or customs advice. The right code depends on your product’s exact material, function and construction. For certainty, get an Advance Tariff Ruling from HMRC, or ask a licensed customs broker.