Apparel & Clothing: EU import duty and HS code
Textiles carry a 12% duty as a rule of thumb, and the fibre composition must be declared on the label in the destination language.
Typical duty
12.0%
HS code
6109.10.00 / 6203.42.00 / 6204.62.00
Duty relief
≤ €150 goods value
Landed cost across destinations
Based on €1,000 of goods plus €100 freight. Duty applies because the goods value exceeds €150.
| Destination | Duty | Import VAT | Total landed |
|---|---|---|---|
| Germany | €120.00 | €231.80 | €1,451.80 |
| France | €120.00 | €244.00 | €1,464.00 |
| Netherlands | €120.00 | €256.20 | €1,476.20 |
| Italy | €120.00 | €268.40 | €1,488.40 |
| Spain | €120.00 | €256.20 | €1,476.20 |
| Belgium | €120.00 | €256.20 | €1,476.20 |
| Austria | €120.00 | €244.00 | €1,464.00 |
| Ireland | €120.00 | €280.60 | €1,500.60 |
| Portugal | €120.00 | €280.60 | €1,500.60 |
| Finland | €120.00 | €311.10 | €1,531.10 |
Duty by tariff line
Apparel & Clothing is not one tariff line. Under 6109.10.00 and 6203.42.00 and 6204.62.00 the EU applies 21 lines with rates from 12% to 12%. Which one applies depends on the material, construction or specification.
| Rate | Tariff line description |
|---|---|
| 12% | T-shirts |
| 12% | Other |
| 12% | Industrial and occupational |
| 12% | Of denim |
| 12% | Of cut corduroy |
| 12% | Hand-printed by the "batik" method |
Showing 6 of 21 lines. Source: EU Access2Markets, retrieved 2026-11-05.
Notes for apparel & clothing
- Duty varies with fibre type and knit/woven construction; 12% is a planning figure, not a rule.
- Labelling obligations (fibre composition, care, origin) are enforced by market surveillance authorities, not customs.
These are planning figures, not a binding tariff ruling. Origin-based measures (anti-dumping, preferential rates) can change the result.
Apparel & Clothing FAQ
Is duty calculated per item or per shipment?
Per line item, using the customs value of each item. The 150 EUR relief is assessed on the total consignment.
Do I need REACH documentation for textiles?
You need to ensure restricted substances are within limits; keep supplier declarations and test reports available on request.