Why the destination decides the duty
Import duty depends on three things: the commodity code of the garment, its fibre content and its country of origin. A preference scheme can then reduce the rate or remove it, but only for goods that meet the scheme's rules of origin and carry the right proof of origin. The same hoodie can therefore enter one market duty free and another at a standard rate.
European Union: GSP+
Pakistan is currently a beneficiary of the EU's GSP+ arrangement, which removes duty on most textiles and clothing that meet the rules of origin. Status depends on Pakistan continuing to implement international conventions, and the European Commission monitors it, so confirm the position when you plan an order.
The EU now relies on statements on origin made by registered exporters under its REX system, rather than paper Form A certificates, for most GSP trade. Ask your supplier how origin will be documented before the goods ship.
United Kingdom: DCTS
Pakistan is in the Enhanced Preferences tier of the UK's Developing Countries Trading Scheme. Under that tier many clothing lines enter duty free when they meet the rules of origin. The UK updated DCTS origin rules for some garments in 2025, so check the rule that applies to your product.
Check the rate for your commodity code on the UK Trade Tariff, and agree the proof of origin your importer needs before shipping.
United States
No preference programme is in use for most apparel from Pakistan, so duty follows the standard rate for the commodity code, plus any additional tariffs in force at the time. Those additional tariffs have changed repeatedly, so confirm the current total with your customs broker and include it in your landed cost from the first quotation.
Canada
Canada's General Preferential Tariff does not extend preferences to apparel, so clothing from Pakistan is normally assessed at the most favoured nation rate for its classification. Goods and services tax, or harmonised sales tax, is charged on top.
Australia and the Gulf
In Australia, duty depends on the commodity code and origin, and preferential rates apply only where a trade arrangement covers the goods. GST is charged on imports as well. Gulf Cooperation Council states apply a common external tariff to most goods, with VAT on imports in the UAE and several other states. In both regions, confirm the current rate with your broker.
What to have ready
These four items make duty predictable rather than a surprise.
- The commodity code for each style, confirmed by your broker.
- The fibre content as it will appear on the label.
- The proof of origin your scheme requires, agreed with the supplier before shipping.
- A landed cost calculation that includes duty and import taxes.
This is not legal advice
This guide explains how the schemes work in general. Rates and rules change, and the rate for your product depends on its classification, so confirm it with a licensed customs broker before you commit.
