Import duty on cotton t-shirts in the UK

HS code

6109.10

UK commodity code

6109 10 00

UK import duty

12%

UK VAT

20%

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

Knitted T-shirts, singlets and tank tops of cotton fall under 6109.10. Polyester or other man-made fibre tees move to 6109.90, which usually has a higher duty.

UK commodity codes under 6109.10

UK commodity codeDescriptionImport dutyVAT
6109 10 00T-shirts; Other
2 full 10-digit codes
  • 6109 10 00 10 — T-shirts
  • 6109 10 00 90 — Other
12%20%or 0% (VAT zero rate)

Made differently? Check these codes

HS 6109.90

Polyester or other non-cotton fibres

UK duty: 12%

Import duty on cotton t-shirts by country

Import into the US

16.5%

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 t-shirts really cost you?

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

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Sellers of cotton t-shirts also look up

Related products and their UK import duty.

HS 6110.20

Cotton hoodies & sweatshirts

UK duty: 12%

HS 6104.63

Leggings & yoga pants

UK duty: 12%

HS 6505.00

Baseball caps & hats

UK duty: 2% – 4%

HS 6115.95

Cotton socks

UK duty: 12%

HS 6212.20

Shapewear

UK duty: 6%

HS 6115.94

Wool socks

UK duty: 12%

Frequently asked questions

Q1What is the UK commodity code for cotton t-shirts?
6109 10 00. It starts with the international HS code 6109.10, which is the same in every country.
Q2What is the import duty on cotton t-shirts in the UK?
The standard UK duty under 6109 10 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 t-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 (6109.10) are the same. The US adds its own digits and rates: see the US HTS code for cotton t-shirts.

Find another product’s UK duty

More in Clothing

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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.