Pakistan is in the Enhanced Preferences tier of the UK’s Developing Countries Trading Scheme (DCTS), which removes import duty on most of its exports, clothing included. For UK brands, clubs and retailers this means custom garments made in Pakistan can usually be imported without customs duty when the origin rules are met. This guide is up to date as of October 2026; it is general information, not customs advice, so check your commodity codes on the UK Trade Tariff or with your customs agent.
The short version
- Most clothing from Pakistan pays 0% UK duty under DCTS Enhanced Preferences, instead of the UK Global Tariff rate of usually 12%.
- Since 1 January 2026 garment origin rules for Enhanced Preference countries are more flexible.
- The exporter provides an origin declaration (statement on origin) on the invoice, and you claim the preference on the import declaration.
- Import VAT of 20% still applies, and VAT-registered businesses can use postponed VAT accounting.
- Labels need the fibre composition in English under the UK textile labelling regulations.
Duty: DCTS versus the UK Global Tariff
Without a preference, most knitted and woven garments pay 12% under the UK Global Tariff. The DCTS replaced the UK’s version of GSP in June 2023 and has three tiers. Pakistan is in the Enhanced Preferences tier, which gives 0% tariffs on 92% of product lines, and clothing is among the goods that benefit. Check your exact commodity code on the UK Trade Tariff, which shows the DCTS rate when you select Pakistan as the country of origin.
Rules of origin, simplified in 2026
To claim the DCTS rate, the clothing must originate in Pakistan under the scheme’s rules. From 1 January 2026, the UK made the garment rules for Enhanced Preference countries match those for the least developed countries: depending on the garment, only one significant manufacturing process has to take place in the DCTS country, and inputs such as fabric can come from other countries. The DCTS also allows cumulation with the UK, EU, Norway and Switzerland, and with other South Asian countries in its regional group.
For most of our orders the fabric is knitted or woven in Pakistan anyway, so origin is straightforward. If you specify imported fabric, we check the rule for that garment with you before production.
Proof of origin
The exporter must give the importer evidence of origin, normally an origin declaration (also called a statement on origin or invoice declaration) on the commercial invoice, and keep production records for three years. As the importer, you claim the preferential rate on the customs import declaration. If the preference was missed at import, HMRC can still grant it on a claim made within two years, with a valid origin declaration.
What the importer needs
- A GB EORI number for your business.
- A customs declaration through the Customs Declaration Service, normally made by your forwarder, courier or customs agent, with the commodity code and the DCTS preference claim.
- Import VAT at 20% on the value including freight, insurance and any duty. VAT-registered businesses can account for it on their VAT return with postponed VAT accounting instead of paying at the border.
- Agreed Incoterms: with FOB you arrange freight from Pakistan; with DAP we arrange delivery to your address and you handle clearance.
Labels and product rules
- Fibre composition: the Textile Products (Labelling and Fibre Composition) Regulations 2012 require the fibre content, using the approved fibre names, on a durable label in English.
- Care labels: not required by law in the UK but expected by retailers and customers; most brands use the GINETEX or ISO care symbols.
- Country of origin: not compulsory on clothing in the UK, but most brands include “Made in Pakistan”, and it is required if you also sell to the US.
- Product safety: clothing must be safe under the UK’s general product safety rules, including the rules on cords and drawstrings in children’s clothing (BS EN 14682).
- Protective motorcycle clothing is PPE and needs UKCA or CE certification before sale. See our motorcycle suits page.
How we help UK brands
We make clothing to UK size charts, label it to UK rules, pack for export and provide the invoice, packing list and origin declaration you need to claim DCTS. See manufacturing for UK brands, or start a design in our AI Design Studio.
Sourcing clothing from Pakistan for a UK brand or club? We make custom hoodies, sweatshirts, football kits, tracksuits, socks 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 UK?
In most cases, yes. Pakistan is in the Enhanced Preferences tier of the UK Developing Countries Trading Scheme, so qualifying clothing pays 0% customs duty instead of the UK Global Tariff rate of usually 12%. Import VAT still applies.
What is the DCTS?
The Developing Countries Trading Scheme is the UK’s trade preference scheme for developing countries. It replaced the UK Generalised Scheme of Preferences in June 2023 and has three tiers: Comprehensive, Enhanced and Standard Preferences.
What proof of origin do I need to claim DCTS?
An origin declaration from the exporter, normally written on the commercial invoice. You claim the preference on your import declaration and keep the document as evidence.
What changed for clothing in January 2026?
The UK relaxed the DCTS rules of origin for garments from Enhanced Preference countries such as Pakistan. Depending on the garment, only one significant manufacturing process needs to happen there and inputs can come from other countries.
Do I pay VAT on clothing imported from Pakistan?
Yes. Import VAT at 20% is due on the value of the goods including freight and insurance. VAT-registered businesses can use postponed VAT accounting and reclaim it on their VAT return.
Official sources
- GOV.UK: Preference tiers under the Developing Countries Trading Scheme
- GOV.UK: Improved rules of origin under the DCTS are now in effect (January 2026)
- GOV.UK: How to claim preferences under the DCTS
- UK Trade Tariff: look up commodity codes, duty and VAT
- GOV.UK: Textile labelling
More guides
- Importing clothing from Pakistan to the EU
- Importing clothing from Pakistan to the USA
- How to start a private label clothing brand
Planning a range for the UK? Design it in the AI studio or request a quote, and tell us where in the UK you want it delivered.