Import duties on clothing: UK, USA and GCC

Important: this is general information, not customs advice. Duty rates, trade preferences and import rules change. Check the official sources below or ask a customs broker before you order.

What determines the duty

• HS code: every product has a tariff code based on what it is and its fibre (e.g. knitted polyester jersey vs woven cotton shirt).
• Customs value: usually the goods value, and in many countries shipping and insurance too.
• Country of origin: some countries give lower or zero duty to goods from Pakistan under trade preference schemes.
• Taxes: VAT or sales tax is often charged on the duty-inclusive value.

United Kingdom

• Duty depends on the UK Global Tariff and any preference. Pakistan is a beneficiary of the UK’s Developing Countries Trading Scheme (DCTS), which can reduce or remove duty on many goods when origin rules are met.
• Import VAT applies, generally at the standard rate.
• Check: the UK government’s online trade tariff.

United States

• Duty depends on the Harmonized Tariff Schedule (HTS); apparel duty rates vary widely by product and fibre.
• Additional tariffs introduced in 2025 apply to imports from many countries, including Pakistan, and the low-value “de minimis” exemption for small parcels was suspended in 2025. Check the current position before ordering.
• Check: the US International Trade Commission’s HTS search and U.S. Customs and Border Protection.

GCC (UAE, Saudi Arabia, Qatar, Oman)

• GCC countries apply a common customs tariff, generally 5% on the customs value for most goods, with exceptions.
• VAT differs by country (for example the UAE and Oman at 5% and Saudi Arabia at 15%; Qatar has not introduced VAT). Check current rates.
• Check: the customs authority of your country.

How shipping terms affect who pays

Under DAP, the buyer pays duties and taxes on arrival. Under DDP, the seller includes them in the price. See Incoterms for apparel buyers.

Practical tips

• Ask your courier or broker for an estimate before ordering.
• Make sure invoices describe goods accurately (product, fibre, quantity, value).
• Keep certificates of origin where a preference scheme applies.

We prepare clear shipping documents for every international order. Request a quote.