Verified tariff evidence · HS 610910

Cotton T-shirts import duty in United Kingdom

The exact HS 610910 national lines in this evidence set show a base MFN rate of 12%. The detailed destination code and product description decide which line applies.

Tariff snapshot checked 20 June 2026; source and line details are shown below.

The short answer

Base MFN duty: 12%
National tariff lines found: 2 exact-HS6 lines
Import tax input: 20% — Standard UK import VAT rate unless reduced/zero/exempt treatment applies.
Tariff source: UK Online Trade Tariff

This is not an all-in rate. Origin preferences, anti-dumping or other trade measures, excise, quotas, entry fees and broker charges are not included in the MFN figure.

National tariff lines under HS 610910

Match the physical product to the wording, not just the six-digit heading. A rate range exists when the national schedule divides the heading by use, construction, material or another feature.

United Kingdom MFN lines extracted from UK Online Trade Tariff
National code	Official description	MFN rate
`6109100010`	T-shirts	12%
`6109100090`	Other	12%

Classification checks for cotton t-shirts

HS 610910 covers knitted or crocheted cotton T-shirts, singlets and similar vests. Fibre composition, construction and garment design are central to classification.

Is the fabric knitted or crocheted?
Is cotton the relevant fibre composition?
Does the garment have the construction of a T-shirt rather than a shirt or pullover?

See what HS 610910 includes and excludes.

Worked import-cost example

This illustration uses £1,000.00 of goods, £75.00 shipping and £25.00 insurance. The illustration treats goods, shipping and insurance as the planning customs value.

Effect of the evidenced MFN line on the example shipment
Scenario	Rate	Duty	Import tax	Illustrative total
Evidenced base rate	12%	£132.00	£246.40	£1,478.40

Tax limitation: Standard UK VAT is used for the illustration. The product may instead be reduced-rated, zero-rated or exempt.

Change the shipment values or origin

The estimator can compare the base line with any imported preference or trade-measure evidence.

What are you importing?

You will need the product, the country you are importing into, where the goods are from, the goods value, and any shipping or insurance costs you want included.

Product or HS codeImporting countryOrigin country

Shipment value

Most duty is a percentage of value. Some products use weight, quantity or volume; those parts are shown as not priced until the required unit can be calculated.

Goods valueShippingInsuranceCurrency

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Estimated import cost

United Kingdom

Product row used

Estimate will appear after tariff data loads.

Estimated totalLoading ratesGoods, shipping, insurance, calculated duty, known extra duties, and VAT/GST where available.

Customs value£1,100.00

DutyWaiting for duty dataLoading

Extra dutiesCheckingLoading

VAT/GSTWaiting for VAT/GST dataLoading

How this was worked out

Duty basis: loading duty data.

VAT/GST basis: loading VAT/GST data

Extra duties are included only where the available data matches this product and route.

Choose a product row

Estimate only. Duty and VAT/GST are calculated where the available rate data supports it; unpriced fees, exemptions, quotas, or eligibility rules can still change the final customs bill.

Evidence and official sources

Classification and base MFN tariff UK Online Trade Tariff
Exact HS 610910 rows; snapshot 20 June 2026.
Import tax HMRC VAT rates
Standard UK import VAT rate unless reduced/zero/exempt treatment applies.

Evidence snapshot: 2026-06-20T15:36:38.213Z. The source may have changed after that date, so check it again before placing an order or making a declaration.