Import duty and tax on used clothing: what resellers pay

Is used clothing charged import duty like new clothing?

Yes. Customs classifies garments by type and material, not by age, so a used cotton jacket is dutied like a new one. Some countries have a separate heading for worn clothing in bulk, but for resale-quality pieces shipped as garments, expect standard clothing duty plus the local sales tax. Some countries restrict or inspect used clothing imports, which is why accurate descriptions and clean goods matter.

What do I pay in the UK?

Import VAT at 20% on the value of the goods plus shipping, and customs duty on clothing (around 12%) on consignments above the £135 threshold. Below £135, VAT is charged at point of sale and no duty applies. The courier collects before delivery and adds a handling fee.

What do I pay in the EU?

Import VAT at your country's standard rate — 19% in Germany, 21% in the Netherlands and Spain, 22% in Italy, 25% in Denmark and Sweden — on every parcel, since the EU removed the low-value VAT exemption in 2021. Customs duty on clothing, typically 12%, applies above the EU threshold, and the EU has been phasing out low-value duty exemptions with a transitional charge from July 2026. Budget for VAT plus duty on any order.

What about the United States?

The US ended its de minimis duty exemption for commercial parcels in 2025, so clothing imports now attract duty regardless of value, with rates depending on the garment's classification and country of origin. There is no federal VAT; state sales tax applies at retail. Couriers handle the entry and collect duty before delivery. Rules have changed quickly, so check the current position before a large order.

Canada, Australia and New Zealand?

Canada charges GST/HST plus clothing duty above CAD 20 by post or CAD 150 by courier. Australia charges 10% GST on all imports and clothing duty above AUD 1,000. New Zealand charges 15% GST on all imports and duty above NZD 1,000. All three may inspect used clothing for biosecurity, so goods should be clean and dry.

Gulf and Asia?

UAE and Saudi Arabia charge 5% and 15% VAT respectively plus 5% customs duty. Qatar and Kuwait have no VAT and 5% duty. Singapore charges 9% GST and no duty. Hong Kong charges nothing. Japan charges 10% consumption tax plus clothing duty above ¥10,000; South Korea charges 10% VAT plus duty above USD 150.

How do I keep import costs down?

Ship in bundles rather than single parcels — one customs entry and one handling fee instead of many. Ask the supplier for a commercial invoice with correct HS codes so clearance is fast and classification is right. Use sea freight for large lots where the duty is the same but the freight per piece is far lower. And price from landed cost, including all of the above.