Import duty on cotton polo shirts in the UK

HS code

6105.10

UK commodity code

6105 10 00 00

UK import duty

12%

UK VAT

20%

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

Men’s and boys’ knitted shirts of cotton, including polo shirts, are 6105.10. Women’s knit polos are 6106.10.

UK commodity codes under 6105.10

UK commodity codeDescriptionImport dutyVAT
6105 10 00 00Of cotton12%20%or 0% (VAT zero rate)

Made differently? Check these codes

HS 6106.10

Women’s or girls’ knitted cotton shirts

UK duty: 12%

Import duty on cotton polo shirts by country

Import into the US

19.7%

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 polo shirts 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 6205.20

Men’s cotton dress shirts

UK duty: 12%

HS 6505.00

Baseball caps & hats

UK duty: 2% – 4%

HS 6206.40

Women’s blouses

UK duty: 12%

HS 6204.62

Jeans (women’s)

UK duty: 12%

HS 6204.42

Women’s cotton dresses

UK duty: 12%

HS 6115.95

Cotton socks

UK duty: 12%

Frequently asked questions

Q1What is the UK commodity code for cotton polo shirts?
6105 10 00 00. It starts with the international HS code 6105.10, which is the same in every country.
Q2What is the import duty on cotton polo shirts in the UK?
The standard UK duty under 6105 10 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 polo shirts?
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 (6105.10) are the same. The US adds its own digits and rates: see the US HTS code for cotton polo shirts.

Find another product’s UK duty

More in Clothing

Cotton T-shirts 12%Cotton hoodies & sweatshirts 12%Leggings & yoga pants 12%Cotton skirts 12%Men’s joggers & sweatpants 12%Women’s cotton pajamas 12%Bras 6%Women’s cotton underwear 12%Men’s cotton underwear 12%Women’s swimsuits 8% – 12%Men’s swim trunks 12%Men’s winter jackets 12%Women’s jackets & coats 12%Denim jackets 12%Leather jackets 4%Men’s wool suits 12%Wool sweaters 10% – 12%Cashmere sweaters 12%Tracksuits 12%Men’s athletic shorts 12%Silk ties 6%Scarves 8%Knit winter gloves 8%Compression socks 8% – 12%Tights & pantyhose 12%Straw hats 0%Women’s synthetic trousers 12%Men’s synthetic trousers 12%Wool socks 12%Shapewear 6%

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.