Apparel & textiles landed cost the United Kingdom 2026 (FOB)
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 FOB 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 VAT | 20% 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 FOB terms change
Under FOB the supplier delivers export-cleared goods onto the vessel and you own the freight, insurance and destination charges. The customs base for duty is the price you pay for the goods; freight is added separately where the valuation rule requires it (UK/EU CIF-style bases, AU GST base), and it is your lever to optimise — freight over-paying is a landed-cost leak you control.
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.
Related pages
- Apparel & textiles UK — DDP terms
- Apparel & textiles UK — FOB terms
- Uk Import Duty Vat
- Mfn Vs Fta Rate
- Amazon Fba Landed Cost
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.