Importing clothing from Pakistan: duties, origin rules and documents for the EU, UK and US

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This guide describes the position as of October 2026. Tariff schemes, rates and additional duties change, sometimes with only weeks of notice, and the rate that applies to your goods depends on the exact HS code of each garment: its construction (knitted or woven), its fibre content and its gender and age category. Use this page to understand the structure and to ask the right questions. Before you price a collection, check the exact HS code with your customs broker.

Nothing here is a promise of a saving. Whether a preference applies depends on the product, the origin rules and the paperwork on each shipment.

EU: Pakistan's GSP+ status as of October 2026

Pakistan has been a beneficiary of the EU's GSP+ arrangement since 2014. GSP+ removes the customs duty on the tariff lines covered by the EU's Generalised Scheme of Preferences, and the apparel chapters are among them: knitted garments (HS chapter 61), woven garments (chapter 62) and leather garments (heading 4203 in chapter 42). For a buyer, that means a qualifying Pakistani garment can enter the EU at 0% duty instead of the standard third-country rate, provided the origin rules are met and the shipment carries valid proof of origin.

The scheme is changing. A new EU GSP regulation, Regulation (EU) 2026/1395, applies from 1 January 2027 and runs to the end of 2036. It is a new scheme, so GSP+ status does not roll over automatically: current GSP+ countries, Pakistan included, must apply again under wider conditions (respect for 32 international conventions instead of 27), with 31 December 2028 as the deadline for the new request. Existing preferences are maintained during that transition while the country continues to meet its obligations, but approval is not automatic. Confirm Pakistan's status, and the exact HS code, with your customs broker at the time of import.

EU: rules of origin and the statement on origin

A preference only applies to goods that originate in Pakistan under the GSP rules of origin. For apparel, the product-specific rules set out how much processing must happen in Pakistan, and they can depend on where the fabric, and sometimes the yarn, was made, not only on where the garment was cut and sewn. Fabric sourcing therefore affects duty. Ask your broker which rule applies to your HS code before you approve an imported fabric.

Origin is proved with a statement on origin made out by the exporter on the commercial invoice or another commercial document. For consignments with a total value above €6,000, the exporter must be registered in the EU's Registered Exporter system (REX) and quote the REX number in the statement. Below that value, any exporter can make out the statement. If the statement is missing or wrong, the importer pays the full rate.

EU: VAT is a separate charge

GSP+ affects customs duty only. Import VAT is charged at the rate of the EU country where the goods are released for free circulation, calculated on the customs value plus duty and certain costs. A registered business can usually reclaim or defer that VAT, but it still affects your cash flow. Excise is not normally charged on clothing. Your broker or freight forwarder will set out the full landed cost per shipment.

UK: the Developing Countries Trading Scheme

Since leaving the EU, the UK runs its own scheme, the Developing Countries Trading Scheme (DCTS). Pakistan is in the Enhanced Preferences tier, which gives 0% duty on a large share of tariff lines, including most apparel. From 1 January 2026 the UK relaxed the garment origin rules for Enhanced Preferences countries (chapters 61 and 62): for many garments a single significant process, such as cutting and sewing in Pakistan, can confer origin even when the fabric is imported. Goods shipped before that date qualify under the new rules only if the proof of origin is dated on or after 1 January 2026.

As in the EU, the preference has to be claimed with a valid proof of origin, normally a statement on origin from the exporter on the invoice in the form the UK guidance requires. Check the exact HS code, the origin rule and the form of the statement with your customs broker before the goods ship. UK import VAT is charged separately.

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US: standard duty plus an additional duty

There is no general US duty preference for Pakistani apparel. The US Generalized System of Preferences expired on 31 December 2020 and has not been renewed, and most textile and apparel articles were not eligible for it in any case. Pakistani garments therefore pay the normal (general) rate in the US tariff schedule, which varies widely by HS line and fibre. For example, a cotton knitted T-shirt (6109.10.00) carries 16.5%, a synthetic-fibre knitted sweater or sweatshirt line (6110.30.30) carries 32%, and leather clothing (4203.10.40) carries 6%.

On top of the normal rate, US Customs has applied an additional 10% duty to most products of Pakistan since 24 July 2026, under a Section 301 action (HTS heading 9903.05.62); apparel is not excluded. US tariff measures have changed several times during 2026, and some are being challenged in court, so the rates on the day of entry are what count. Check the exact HS code and the current additional duties with your customs broker before you confirm a US order.

Who handles which documents

The factory and the importer each own part of the paperwork. LOMERAQ ships every export order with a commercial invoice, a packing list and country-of-origin marking on labels and cartons. Whether a statement on origin can be provided for a preference claim is confirmed during the RFQ. The importer, usually through a customs broker, handles the rest:

• HS classification of each garment and the duty rate that applies.
• The customs declaration and the claim for preferential duty.
• Payment of duty and import VAT, and any VAT deferral or reclaim.
• Importer registrations: an EORI number in the EU and the UK, and in the US the importer of record details and, usually, a customs bond.
• Destination labelling rules such as fibre composition and care labelling, which you confirm with the factory before labels are printed.

Incoterms basics

Incoterms define where the seller's costs and risk stop and the buyer's start. In general terms:

• EXW (Ex Works): the buyer collects from the factory and takes on export clearance, freight, insurance, import duty and VAT.
• FOB (Free On Board): the seller clears the goods for export and loads them on the vessel at the named port; sea freight, insurance and import costs are the buyer's.
• DAP (Delivered At Place): the seller delivers to the named destination, but the buyer pays import duty, VAT and clearance.
• DDP (Delivered Duty Paid): the seller delivers with duty and import taxes paid. It is the simplest for the buyer, but the seller has to act as importer in your country.

How LOMERAQ agrees terms

Shipping terms are agreed per order and stated in the quotation. Before you compare quotes, put them on the same basis: factory price, freight, insurance, duty and VAT. Tell us the destination market at the RFQ stage, and check the exact HS code and the preference you expect to claim with your customs broker before the order is confirmed.