Pakistan is the largest user of the EU’s GSP+ scheme, and textiles and clothing make up most of what it sells to Europe. For an EU brand this means custom garments made in Pakistan can usually be imported without customs duty, provided the origin rules are met and the right statement is on the invoice. This guide is up to date as of October 2026; it is general information, not customs advice, so confirm your commodity codes with your customs agent.
The short version
- Most garments (HS chapters 61 and 62) pay 0% duty under GSP+ instead of the standard rate of usually 12%.
- The garment must be made from fabric knitted or woven in Pakistan (or under the cumulation rules) and sewn there.
- The invoice carries a statement on origin from an exporter registered in the EU’s REX system.
- Import VAT is still due in the country of import.
- Labels need the fibre composition in the local language, and consumer products need an EU economic operator under the GPSR.
Duty: GSP+ versus the standard rate
Under the EU’s Common Customs Tariff, most knitted and woven garments pay a third-country (MFN) duty of 12%. Pakistan is a beneficiary of GSP+, the EU’s special incentive arrangement for countries that ratify and apply international conventions on human rights, labour rights, the environment and good governance. GSP+ removes the duty on almost all textiles and clothing, so a qualifying hoodie or t-shirt from Pakistan is imported at 0%.
Leather garments (HS 4203) have a lower standard rate and are also covered by GSP+. Check your exact code in the EU’s TARIC database or Access2Markets.
Rules of origin for clothing
To get GSP+ the goods must “originate” in Pakistan. For clothing, simply sewing imported fabric is not enough for non-LDC countries such as Pakistan. The product-specific rules require:
| Garment | Rule for Pakistan |
|---|---|
| Knitted garments (chapter 61), sewn from panels | Knitting and making-up (including cutting) in Pakistan |
| Woven garments (chapter 62) | Weaving accompanied by making-up, or making-up preceded by printing with at least two preparatory or finishing operations, within value limits |
In practice this means the fabric should be knitted or woven in Pakistan, which is normal for cotton fleece, jersey and twill made in Sialkot, Faisalabad and Lahore. The rules also allow some cumulation with other South Asian beneficiary countries and with EU materials. If any fabric comes from elsewhere, check the origin with us and your customs agent before production.
Proof of origin: REX and the statement on origin
The EU uses the Registered Exporter (REX) system. The exporter registers with the Pakistani authorities, receives a REX number, and writes a statement on origin on the commercial invoice or another commercial document. For consignments of originating products worth up to EUR 6,000, any exporter may make out the statement. The importer then claims the GSP+ rate on the customs declaration and keeps the document as evidence.
What changes from 2027
A new GSP regulation, Regulation (EU) 2026/1395, was adopted in June 2026 and replaces the current scheme from 1 January 2027. Current GSP+ beneficiaries, including Pakistan, must apply again under the new rules with a plan of action, and have a transition period until the end of 2028. The EU has said continued access depends on progress with the conventions, so keep an eye on the decision for Pakistan when you plan longer-term ranges.
What the importer needs
- An EORI number for your business.
- A customs declaration, usually filed by your freight forwarder or customs agent, claiming GSP+ with the statement on origin.
- Import VAT at the rate of the member state of import, calculated on the customs value plus any duty. Many countries let VAT-registered businesses defer or reverse-charge it.
- Agreed Incoterms: with FOB you arrange freight from Pakistan; with DAP we arrange delivery and you clear the goods; DDP is only possible if someone is registered to pay the import VAT for you.
Product rules for selling in the EU
- Textile labelling: Regulation (EU) No 1007/2011 requires the fibre composition, using the approved fibre names, on a durable label in the official language(s) of the country where the product is sold. Care labels are not compulsory under EU law but are expected; most brands use the GINETEX care symbols.
- General Product Safety Regulation (GPSR): since 13 December 2024, consumer products need an EU-based economic operator responsible for safety, plus product identification and manufacturer contact details on the product, packaging or accompanying document.
- REACH: restricts substances such as certain azo dyes and carcinogenic chemicals in textiles. If your retailer needs test reports, tell us at the quote stage so testing can be planned.
- Protective motorcycle clothing is PPE under Regulation (EU) 2016/425 and needs certification before sale. See our motorcycle suits page.
- Textile EPR: EU rules now require every member state to set up extended producer responsibility schemes for textiles, and France already has one. Check the registration rules in the countries where you sell.
How we help EU brands
We use fabric knitted or woven in Pakistan wherever possible, so your goods qualify for GSP+, label in the languages you need, pack for export and prepare the invoice, packing list and statement on origin. See manufacturing for European brands, or start a design in our AI Design Studio.
Sourcing clothing from Pakistan for an EU brand? We make custom hoodies, t-shirts, activewear, sportswear and teamwear and private label ranges in Sialkot. Request a quote with your design and quantities.
Frequently asked questions
Is clothing from Pakistan duty-free in the EU?
Usually, yes. Under GSP+ most knitted and woven garments made in Pakistan pay 0% EU customs duty instead of the standard 12%, provided they meet the rules of origin and the invoice carries a valid statement on origin. Import VAT is still due.
What is a REX number?
A Registered Exporter number from the EU’s REX system. Exporters in GSP countries register to make statements on origin, which importers use to claim the reduced or zero GSP duty.
What changes for GSP+ in 2027?
A new GSP regulation applies from 1 January 2027. Pakistan must reapply for GSP+ and keeps its current access during a transition period that runs until the end of 2028.
Do I need a care label to sell clothing in the EU?
EU law requires the fibre composition label; care labels are voluntary at EU level but expected by retailers and customers, and most brands use the GINETEX symbols.
Who pays import VAT on clothing shipped to the EU?
The importer, normally your business, pays import VAT in the member state where the goods are released for free circulation, and can usually reclaim it as input VAT if VAT-registered.
Official sources
- Access2Markets: EU trade helpdesk for duties, rules of origin and GSP
- European Commission: Generalised Scheme of Preferences
- EU TARIC consultation (commodity codes and duty rates)
- Regulation (EU) No 1007/2011 on textile fibre names and labelling
- Regulation (EU) 2023/988, General Product Safety Regulation
More guides
- Importing clothing from Pakistan to the UK
- Importing clothing from Pakistan to the USA
- Private label vs white label clothing
Planning a range for Europe? Design it in the AI studio or request a quote, and tell us the countries you sell in.