Example · UK import duty
Code 6109 10 00 10
T-shirts, singlets and other vests, knitted or crocheted > Of cotton > T-shirts
Made in India
0%
UK-India trade agreement rate
Made in China
12%
Standard UK rate
Duty on £100,000 of imports a year
About £12,000 less duty a year if made in India
If the goods qualify as Indian origin. Duty only: factory price, freight and quality control also count.
This is an example. Search your own product on the left to see your rates, then get factory options in India for it.
Duty and import VAT in detail
| Item | India | China |
|---|---|---|
| Import duty | £0 | £12,000 |
| Import VAT (20%) | £20,000 | £22,400 |
| Duty and VAT | £20,000 | £34,400 |
- The Indian rate applies only if the goods meet the agreement’s rules of origin and you hold a proof of origin.
- Import VAT is usually recoverable if your company is VAT-registered, so the duty is the real cost difference. A reduced or zero VAT rate applies to some goods under this code.
- Check the exact code with your customs broker: the right code decides the rate.
Source: UK Trade Tariff (UK government), read 2026-10-28.