Short answer: clothing made in Pakistan enters the UK and the EU duty-free in most cases, thanks to the UK DCTS Enhanced Preferences and the EU GSP+ scheme, as long as the origin rules are met. In the USA you pay the normal (MFN) duty for the HS code, which is usually 16.5% for cotton knit tops and 28–32% for polyester knit tops, plus a 10% Section 301 duty on Pakistani goods since 24 July 2026. This guide shows the actual rates, a worked landed-cost example and the documents you need.
Import duty on Pakistani clothing at a glance (2026)
| Market | Duty on most clothing from Pakistan | Standard duty without preference | Other charges |
|---|---|---|---|
| USA | MFN rate for the HS code + 10% Section 301 | Same (no preference scheme for Pakistani apparel) | Merchandise Processing Fee (about 0.35%), Harbor Maintenance Fee 0.125% on sea freight |
| United Kingdom | 0% under DCTS Enhanced Preferences (with proof of origin) | 12% for most clothing | 20% import VAT (reclaimable if VAT-registered) |
| European Union | 0% under GSP+ for most clothing (with proof of origin) | 12% for most knitted clothing | Import VAT of the destination country |
USA: MFN duty plus the 10% Section 301 duty
The US has no duty-free scheme for clothing from Pakistan, so every shipment pays the general (MFN) rate for its HS code. Since 24 July 2026 an additional 10% Section 301 duty applies to most Pakistani goods. It replaced the 10% Section 122 surcharge that expired the same day, which itself followed the Supreme Court ruling against the earlier “reciprocal” IEEPA tariffs in February 2026. Pakistan sits in the 10% tier, while China and Vietnam pay 12.5%.
| Product (knitted) | US HTS code | MFN duty | + Section 301 | Total duty |
|---|---|---|---|---|
| Cotton T-shirts | 6109.10 | 16.5% | 10% | 26.5% |
| Cotton hoodies and sweatshirts | 6110.20.20 | 16.5% | 10% | 26.5% |
| Polyester hoodies, sports jerseys and long-sleeve tops | 6110.30.30 | 32% | 10% | 42% |
| Men’s synthetic knit jackets | 6101.30.20 | 28.2% | 10% | 38.2% |
Always confirm the exact 10-digit code for your product in the USITC Harmonized Tariff Schedule; rates differ by fibre, gender and construction. See our HS codes for sportswear guide for the codes we use most.
Fibre choice changes your US duty
The biggest lever a US brand controls is fibre content. A cotton or cotton-rich fleece hoodie falls under 6110.20 at 16.5%, while the same hoodie in 100% polyester falls under 6110.30 at 32%. On a large order that difference can matter more than the unit price, so decide the fabric with duty in mind and put the exact composition on the tech pack and the invoice.
United Kingdom: duty-free under DCTS Enhanced Preferences
Pakistan is in the Enhanced Preferences tier of the UK Developing Countries Trading Scheme (DCTS), which replaced the UK GSP in 2023. The UK government states that 94% of goods exported from Pakistan qualify for duty-free access, and clothing is among them. Without the preference most clothing pays 12% under the UK Global Tariff.
To claim 0%, the goods must meet the DCTS rules of origin and the shipment needs a valid origin declaration from the exporter. Import VAT of 20% is still charged on the value plus any duty, but VAT-registered businesses normally reclaim it.
European Union: duty-free under GSP+
Pakistan has held GSP+ status since 2014, which removes duty on most textiles and clothing. The European Commission says more than 85% of Pakistan’s exports, including textiles and clothing, enter the EU duty- and quota-free. Without GSP+, most knitted clothing pays 12%.
The current GSP regulation was rolled over until the end of 2027. For the new scheme from 2027 Pakistan has to re-apply under stricter rules covering more international conventions, so EU buyers planning long-term should watch the renewal decision. Claims need a statement on origin from a REX-registered exporter.
Worked example: duty on a shipment
The figures below use an example customs value only, to show how the duty is calculated. Your real value depends on your design, fabric and quantity.
| Shipment (example customs value) | USA | UK | EU |
|---|---|---|---|
| Cotton fleece hoodies worth 10,000 | 26.5% = 2,650 duty + MPF | 0 duty (with DCTS origin proof) 1,200 without it |
0 duty (with GSP+ origin proof) 1,200 without it |
| Polyester sports jerseys worth 10,000 | 42% = 4,200 duty + MPF | 0 duty (with DCTS origin proof) 1,200 without it |
0 duty (with GSP+ origin proof) 1,200 without it |
Values are in the currency of each market (USD, GBP, EUR). Import VAT in the UK and EU is extra but usually recoverable for VAT-registered importers; the US has no VAT at the border.
Documents that decide how much you pay
- Commercial invoice with the HS code, exact fibre composition and value per item.
- Packing list matching the invoice carton by carton.
- Proof of origin: a statement on origin for the EU (REX) and the UK DCTS, or a certificate of origin from the chamber of commerce where required.
- Bill of lading or airway bill.
Missing or wrong origin paperwork is the most common reason UK and EU buyers end up paying the full 12%. Our apparel export documents guide explains each document.
From our factory floor in Sialkot
At Ravix Pro Industry we prepare the export paperwork for every order, so the HS code and fibre composition on the invoice match the tech pack and the care labels. For US brands we point out early when a fabric change would move a product into a lower duty code, and for UK and EU buyers we make sure the origin documents travel with the shipment. Orders start from 30 pieces, samples take 7 to 10 days and bulk production takes 2 to 4 weeks.
FAQs
Is clothing from Pakistan duty-free in the UK?
Yes, in most cases. Pakistan is in the DCTS Enhanced Preferences tier, so most clothing enters at 0% when the rules of origin are met and the shipment carries a valid origin declaration. Otherwise the standard rate is usually 12%.
Is clothing from Pakistan duty-free in the EU?
Most clothing is duty-free under GSP+ with proof of origin. The current scheme runs until the end of 2027 and Pakistan must re-apply for the next period.
What is the US tariff on clothing from Pakistan in 2026?
The MFN duty for the product’s HS code plus a 10% Section 301 duty in force since 24 July 2026. For example, cotton hoodies total 26.5% and polyester hoodies 42%.
Is Pakistan cheaper than China or Vietnam on US duty?
Slightly. Pakistan pays the 10% Section 301 tier, while China and Vietnam pay 12.5%. The base MFN rate is the same for all three.
Who pays the import duty?
The importer of record, usually the buyer, unless the order is shipped DDP. See who pays import duty.
Planning an order for the USA, UK or Europe? Read our market guides for US brands, UK brands and European brands, or send us your design for a quote.
Sources
- USITC Harmonized Tariff Schedule
- Profit: US imposes 10%–12.5% Section 301 tariffs (July 2026)
- GOV.UK: New UK trade scheme and Pakistani exports
- UK Trade Tariff
- Arab News: Pakistan must re-apply for GSP+ under new rules
- EU TARIC database
