Apparel & textiles landed cost the United Kingdom 2026 (DDP)

Updated 2026-10-21 · By Hashim Haseeb, customs broker with 20+ years in HS classification · verified against the HMRC Trade Tariff and VAT import guidance

Importing apparel and textiles into the United Kingdom on DDP terms stacks duty on CIF plus 20% VAT. The exact numbers depend on your 10-digit code and origin; the method below is the one customs actually applies.

The UK fee stack for this category

Reference line: 6109.10.00 (cotton knit T-shirts). Your exact 8–10-digit code decides the final rate — treat the rows below as the stack structure with illustrative rates for the example line.

Duty (UK Global Tariff, example line)12% typical for knit apparel (example line) — on CIF value
Import VAT20% on customs value + duty
Preference (DCTS/FTA)duty row can drop to 0% with valid proof of origin

VAT 20% on top of duty. DCTS or FTA preference (e.g. Pakistan, Bangladesh) can zero the duty row with valid proof of origin.

What DDP terms change

Under DDP the supplier's price bundles freight, insurance, duty and taxes. Customs valuation law does not allow the duty stack to be reverse-engineered out of a bundled price: the transaction value is the goods price, and the stack must be computed and added. If your DDP quote looks too cheap, someone is under-declaring — the liability follows the importer of record.

Price it on your own numbers

The free landed-cost calculator applies this exact stack — including the 2026 country duties, MPF clamps and member-state VAT — to any value and lane. For a real purchase order with line items, the LCIE AI agent classifies each line, prices the full stack per unit and shows both the with- and without-proof-of-origin scenarios. The first purchase order is free.

Open the free calculator

Related pages

Rates shown are illustrative for the reference line and change with tariff actions; the fee-row structure and valuation method are the parts customs actually applies. Verify the exact line before filing. Planning estimates only — not customs, legal or tax advice.