UK import duty on knitwear from India under the UK–India trade agreement
Since 15 July 2026, knitwear made in India can enter the UK with no customs duty, provided it qualifies under the UK–India Comprehensive Economic and Trade Agreement (CETA). Before that, most knitted garments paid 12% under the UK Global Tariff. Import VAT still applies.
What it saves on a typical order
Duty is charged on the customs value: the price of the goods plus freight and insurance to the UK. Take 1,000 T-shirts at £4.00 each FOB, with £400 of freight and insurance:
| Customs value | £4,400 |
|---|---|
| Duty at 12% (before CETA) | £528 |
| Duty under CETA, if the goods qualify | £0 |
| Import VAT at 20%, still due under CETA | £880, which VAT-registered businesses can usually reclaim |
What makes a garment qualify
The goods must originate in India under the agreement's rules of origin. Each commodity code has a product-specific rule in Annex 3A of the agreement. Garments knitted, dyed and sewn in India from Indian yarn should meet it. If any fabric is imported into India, check the rule for your code before you order.
The goods also have to travel to the UK without further processing in another country. Transhipment is fine; relabelling or repacking somewhere else is not.
How the zero rate is claimed
You or your customs broker claim the preferential rate on the UK import declaration and hold a proof of origin. The usual proof is an origin declaration made out by the exporter. A certificate of origin, or in narrower cases the importer's own knowledge, can also be used.
As the exporter, we provide the proof of origin with the commercial invoice and packing list, so your broker has everything when the goods land. If the claim isn't made at import, you pay the duty and have to claim it back later, so check your broker knows the shipment is from India under CETA.
Commodity codes for common knitwear
Your broker confirms the exact 10-digit code. These are the usual headings for knitted garments:
| T-shirts and vests | 6109 |
|---|---|
| Sweatshirts and hoodies | 6110 |
| Polo shirts | 6105 (men's), 6106 (women's) |
| Joggers and shorts | 6103 (men's), 6104 (women's) |
| Babies' garments | 6111 |
| Pyjamas and nightwear | 6107 (men's), 6108 (women's) |
What about the EU?
The India–EU free trade agreement has been concluded but is not yet in force. The European Commission expects it to take effect in the first half of 2027, once the European Parliament and India have approved it. Until then, shipments to the EU pay the duty that currently applies to Indian goods for your commodity code, which you can check on Access2Markets. We'll update this guide when that changes.
Sources
- UK–India CETA rules of origin (business.gov.uk)
- Get proof of origin for your goods (GOV.UK)
- UK Trade Tariff: duty rates by commodity code
- Access2Markets: EU import duties
This guide is a plain-English summary, not customs advice. Rates and rules can change, so confirm the details for your shipment with your customs broker.