Wholesale Clothing from Thailand to UK Resellers: Duty, VAT and the Papers a Bulk Order Needs

How much import duty do clothes from Thailand pay in the UK?

Most clothing from Thailand pays 12% duty in the UK. Knitted garments in chapter 61 of the UK Integrated Online Tariff. Woven or other non-knitted garments in chapter 62. The chapter doesn't change the normal rate.

Of the 451 declarable commodity codes in chapters 61 and 62, 389 carry 12 percent for goods from Thailand on 19 October 2026. The other 62 carry 10, 8 or 6 percent. These are lines such as gloves, scarves, ties and brassieres.

Source: UK Integrated Online Tariff, commodity pages for Thailand on 19 October 2026, trade-tariff.service.gov.uk.

Does Thailand get a lower UK duty rate on clothing?

Thailand has no reduced rate on clothing in the UK. Full third country duties apply. The UK does not have a preferential trade agreement with Thailand. Thailand is not on any of the three preference tiers for the Developing Countries Trading Scheme (DCTS).

There is currently no preferential trade agreement between Thailand and the UK and generally import duties are applied according to the WTO’s Most Favoured Nation (MFN) basis.

Source: Exporting from the UK to Thailand, Department for Business, Innovation, Science and Trade, business.gov.uk.

Thailand does not qualify for DCTS as it has been upper middle income for 3 consecutive years according to the World Bank. The World Bank lists Thailand as upper middle income for fiscal year 2027.

For code 6109 10 00 10 the Tariff shows a 0.00% DCTS line for Bangladesh and 9.6% for Indonesia. Thailand only has 12% third country duty. The duty rate depends on the country of origin of each line, not on where the parcel leaves from.

How much import VAT does a clothing consignment pay, and can a UK business reclaim it?

The import VAT rate on adult clothing is 20% in the UK. It is charged on the customs value of the goods plus the transport cost and insurance to the first UK destination plus the duty. A VAT-registered business can recover it as input tax under normal rules. Any other business must pay it and cannot get a refund.

Accounting for import VAT on your VAT Return means you declare and recover import VAT on the same VAT Return, rather than paying it upfront when the goods are imported and recovering it later.

Source: Check when you can account for import VAT on your VAT Return, HM Revenue & Customs, gov.uk.

Does the £135 limit apply to a wholesale order, and is it ending?

No. The £135 relief is per consignment, not per item. Wholesale orders are usually above the limit. Consignments of £135 or less pay no customs duty today, and HMRC has published draft legislation to remove that relief.

Sources: Tax and customs for goods sent from abroad, GOV.UK, gov.uk; VAT and overseas goods sold directly to customers in the UK, HM Revenue & Customs, gov.uk.

The reform is focused on small parcels a Thai seller sends to UK customers. The July 2026 consultation response keeps goods over £135 outside the new arrangements. For large consignments the existing import process will remain.

The measure will come into force on such day as the Treasury may by regulations made by statutory instrument appoint by October 2028 at the latest.

Source: Reforming the customs treatment of low value imports into the UK, HM Revenue & Customs, gov.uk.

Guide: what it costs to ship from Thailand to the UK, with duty, VAT and the handling fee

What does an importer need to file to bring clothes from Thailand into the UK?

The importer needs the GB EORI number, commodity code and value of goods. It also needs the commercial invoice from the Thai seller. GOV.UK guidance says most businesses give the declaration to the transporter or their customs agent.

You need an Economic Operators Registration and Identification number (EORI number) that starts with GB to import goods into England, Wales or Scotland.

Source: Import goods into the UK: step by step, GOV.UK, gov.uk.

A Thai company without UK premises usually cannot get a UK EORI number. GOV.UK guidance says a company that is not eligible must appoint someone to deal with customs, and that person gets the EORI number instead.

HMRC accepts the seller's invoice as proof of price paid provided its authenticity is beyond doubt. The customs value includes inland transportation in Thailand, freight cost to the UK border and insurance.

Guide: customs declaration and commercial invoice from Thailand

What must the label say before the clothes are sold in the UK?

Garments need an English fibre content label. It gives the fibre composition of each garment, in order of highest percentage. The manufacturer is responsible. If the manufacturer is not established in Great Britain, the person placing it on the market there is.

It is the responsibility of the manufacturer or importer into the UK to ensure that textile products carry a label indicating the fibre content.

Source: Labelling of textiles, Chartered Trading Standards Institute, businesscompanion.info.

If selling to a wholesaler, the rules are generally more relaxed.

If the product is supplied to a wholesaler, then the indication may be contained within business documents - the invoice, for example.

Source: Labelling of textiles, Chartered Trading Standards Institute, businesscompanion.info.

What does a bulk clothing consignment cost to land in the UK?

A £5,000 consignment of cotton T-shirts, cotton dresses and silk scarves made in Thailand pays £638.00 in duty and £1,227.60 in import VAT, £1,865.60 in total. VAT-registered importers using postponed VAT accounting pay only the duty at the border.

The invoice is £5,000 for the goods only: T-shirts £2,500, dresses £2,000, scarves £500. Freight and insurance to the UK border are assumed at £500, split by value. The example leaves out UK clearance charges, handling and transport to the first UK destination. HMRC adds them to the VAT value.

Sources: UK Integrated Online Tariff, Thailand, 19 October 2026; Working out the VAT value using the customs value of the imported goods, HM Revenue & Customs, gov.uk.

How Dragon Courier ships clothing from Thailand to the UK

We offer door to door delivery, duty and tax included. We take care of customs clearance for main markets including USA, UK, Canada, Australia and the UAE. We only send by air. All costs included in our fee. Nothing to pay in the UK.

We also offer an Importer of Record service. There is no minimum or maximum, you can send however many packages you want at whatever volume you want. We need the contents of the package and the receiver’s name, address and contact number.

We accept cash or bank transfer before export. We can provide any invoice you require. One price for all customers, no bulk discount. Insurance is required on every shipment, covers loss only. No compensation for delays. Please contact our team for full details.

Guides: shipping clothes from Thailand, shipping a suit from a Bangkok tailor to the UK and the EU

About Dragon Courier

Dragon Courier is a courier company based in Bangkok, Thailand. We are family owned and managed with over 30 years experience in logistics in Thailand. We send over 20,000 packages a month to over 200 countries.

Contacts and drop-off

We need the weight and dimensions of your package to calculate the shipping cost. Please send a message on LINE or WhatsApp +66 6-5937-0812. Or call the office +66 2656 9019. Email info@dragoncourier.com. Thank you!

Last time for drop off is 5pm please Monday to Saturday. Our Bangkok office is located at 217/3 Crystal Garden Building, 3rd floor, Sukhumvit Soi 4, Klongtoey 10110. We can arrange pickup on a specific date and time.

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