Import Duty on Workwear: US, EU, UK, AU, CA and GCC
The short answer
Standard import duty on workwear is roughly 12% in the EU and UK, 5% in Australia and the GCC, 17–18% in Canada, and between 8% and 32% in the United States depending on the garment heading — before any country-specific trade measures. VAT or GST is then charged on the duty-paid value: 20% in the UK, 17–27% in the EU, 5% in the GCC and 10% in Australia.
Two facts change the answer more than the product: the origin of the goods and the national tariff treatment in force on the day of import.
Last updated: September 2026.
Key takeaways
- Duty is calculated on the CIF value — goods plus freight plus insurance — not on the FOB price.
- Origin beats product. The same jacket can attract 12%, 0% or 30% depending on where it was made and which preference applies.
- VAT and GST are usually recoverable for VAT-registered businesses; duty is not.
- The duty rate is only part of the cost. Clearance, brokerage and inspection add more than most buyers expect.
- Ask for a landed-cost figure in every quotation, then verify it against your broker's tariff.
1. Duty and tax by market
| Market | Typical apparel duty | VAT / GST | Recoverable? | Notes |
|---|---|---|---|---|
| European Union | around 12% | 17–27% | Yes, for VAT-registered importers | Preferential 0% from least-developed origins |
| United Kingdom | around 12% | 20% | Yes | UK Global Tariff applies |
| United States | 8–32% by heading | State sales tax | Not usually | Trade measures can add significantly |
| Canada | 17–18% on many garments | 5% GST | GST yes, duty no | Some headings differ |
| Australia | 5% | 10% GST | GST yes | Low-value thresholds for small parcels |
| GCC (UAE, Saudi, Qatar) | 5% | 5% VAT | Generally no | Strict conformity requirements |
| Japan | 4.4–12.8% | 10% consumption tax | Yes, for registered importers | Certification checks are thorough |
2. How duty is actually calculated
Customs value (CIF) = goods + freight + insurance
Duty = CIF × duty rate
VAT / GST = (CIF + duty + clearance costs) × VAT rateWorked example: a US$12 jacket, 1,000 pieces, shipped to Germany.
| Step | Calculation | Amount |
|---|---|---|
| Goods value | 1,000 × $12 | $12,000 |
| Freight and insurance | — | $740 |
| CIF value | — | $12,740 |
| Duty at 12% | $12,740 × 12% | $1,529 |
| VAT at 19% | ($12,740 + $1,529) × 19% | $2,711 |
| Cash required at import | duty plus VAT | $4,240 |
| VAT recoverable | — | $2,711 |
| Net cost | duty plus clearance | about $1,749 |
This is why the cash-flow effect of a large shipment matters as much as the duty rate itself.
3. Where preferential rates change the answer
| Origin | Destination | Treatment | Effect on duty |
|---|---|---|---|
| Bangladesh, Cambodia, Laos | EU | Least-developed country scheme | Often 0% |
| Vietnam | EU | Standard GSP where applicable | Reduced or 0% on some lines |
| Bangladesh, Cambodia | UK | Developing countries scheme | Often 0% |
| China | EU, UK | Standard rates | Around 12% |
| China | US | Trade measures apply | Above standard MFN rates |
| Mexico, Canada | US | USMCA | 0% if origin rules are met |
Preferential treatment depends on origin rules, not on where the goods were shipped from. A garment made in China but shipped via Vietnam is still Chinese origin.
4. Costs that arrive with the duty
| Item | Typical cost | Notes |
|---|---|---|
| Customs brokerage | $80–200 per entry | Per shipment, not per garment |
| Duty deferment or cash flow | 1–3% of duty value | Use a deferment account where available |
| Inspection or examination | $100–500 | If customs selects the shipment |
| Certificate of origin or legalisation | $50–250 | Needed for preferential rates |
| Compliance testing | $400–4,000 per style | Required for PPE in many markets |
| Storage and demurrage | $30–80 per pallet per month | Accrues if clearance is slow |
5. Reducing duty legitimately
- Use preferential origin where you can. Sourcing from an eligible origin can remove duty entirely in the EU and UK.
- Classify correctly and document it. Over-classification costs money; under-classification costs penalties.
- Check valuation. The transaction value must reflect the true price paid, including assists and royalties.
- Consider duty relief schemes. Inward processing relief and bonded warehouses defer or remove duty on re-exported goods.
- Consolidate entries. Brokerage and examination costs are per shipment.
- Plan cash flow. Duty is payable at import; VAT recoverability varies by market and registration.
6. Frequently asked questions
How much is import duty on workwear?
Standard rates are around 12% in the EU and UK, 5% in Australia and the GCC, 17–18% in Canada, and 8–32% in the United States before trade measures. Preferential origins can reduce the rate to 0%.
Is duty charged on the FOB or the CIF price?
On the CIF value: goods plus freight plus insurance. That is why heavier or bulkier shipments can attract more duty as well as more freight.
Can I get my money back on import duty?
Rarely. Unlike VAT, duty is generally not recoverable unless you re-export the goods under a relief scheme or qualify for duty drawback. VAT and GST are usually recoverable for registered businesses.
Which country has the lowest duty for workwear?
For the EU and UK, the lowest rates are often 0% from least-developed origins under the applicable preference schemes. Among standard rates, Australia and the GCC are lowest at around 5%.
Does duty apply to samples?
Most markets allow samples of negligible value to enter duty free, but the thresholds are low and the rules differ. Mis-describing a commercial shipment as samples is a common and expensive mistake.
How do I prove preferential origin?
With a certificate of origin, a statement on the invoice, or an approved exporter declaration, depending on the agreement. The goods must also satisfy the origin rules, which for garments typically include a change of tariff heading or a maximum non-originating material value.
What happens if I declare the wrong HS code?
You may owe back duty plus interest and penalties, even years later. A binding ruling or documented classification analysis is the standard defence.
Should I choose DDP to avoid duty administration?
DDP removes the paperwork but not the cost — the supplier pays duty and adds a margin. It is sensible for small orders or first imports; larger importers usually save money by controlling the process themselves.
Get a duty estimate with your quotation
Tell us the destination market and the garment, and we will include an indicative duty and landed-cost line in your quotation within 24 hours, so the budget you present internally is the real one.
