Subheading · Chapter 52 · Heading 5208
5208.23: 3-thread or 4-thread twill, including cross twill
Subheading 5208.23 belongs to heading 5208 (woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing…) in chapter 52.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 5208 23 00 00 3-thread or 4-thread twill, including cross twill 8%m²
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 2
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 598
- Documents
- 9014
- Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
- Applies to goods from
- all countries
- Legal act
- 2020 No. 1431
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
Import requirements 2
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlRestriction on entry into free circulation
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Documents
- Y084 Derogation from import prohibition by virtue of Article 16i (1) of Council Regulation (EU) 2017/1509
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 8% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code " EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
| DCTS Standard | Indonesia | 6.4% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 India | £37k | 32.6% | +127.8% |
 Portugal | £26k | 22.9% | — |
 France | £20k | 17.6% | — |
 China | £8k | 7% | -89.4% |
 Pakistan | £7k | 5.8% | — |
 Czechia | £6k | 5.2% | — |
 United States | £3k | 3% | — |
 Italy | £3k | 2.9% | -52.9% |
Same subheading in other tariffs
EU 8% Third-country duty 1 tariff line 
Türkiye 8% Third-country duty 1 tariff line USA 9.1% General (MFN) 1 tariff line 
Canada Free Third-country duty 1 tariff line 
Mexico 35% Third-country duty 1 tariff line 
Brazil 26% Third-country duty 1 tariff line 
Argentina 18% Third-country duty 9 tariff lines 
Peru 11% Third-country duty 1 tariff line 
New Zealand Free Third-country duty 4 tariff lines 
Japan 5.6% Third-country duty 2 tariff lines · 1× specific or compound duty 
Taiwan 10% Third-country duty 1 tariff line 
GCC 5% Third-country duty 1 tariff line 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia 10% Third-country duty 1 tariff line 
Nigeria 20% Third-country duty 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$128kUS$128k+US$673k+US$2m+> US$7m
Exports: 66
- China: US$32m
- Pakistan: US$7m
- Italy: US$7m
- India: US$4m
- Germany: US$2m
- Czechia: US$2m
- Spain: US$2m
- France: US$2m
- Türkiye: US$2m
- United Kingdom: US$1m
- Austria: US$1m
- Switzerland: US$960k
- Portugal: US$927k
- Belgium: US$855k
- United States: US$683k
- Peru: US$673k
- Argentina: US$545k
- Vietnam: US$528k
- Malaysia: US$504k
- Slovenia: US$462k
- Moldova: US$448k
- Romania: US$387k
- Hungary: US$331k
- Japan: US$255k
- Brazil: US$252k
- Netherlands: US$217k
- Taiwan: US$210k
- Poland: US$187k
- South Korea: US$158k
- Hong Kong SAR China: US$151k
- Egypt: US$128k
- Croatia: US$110k
- Russia: US$97k
- Singapore: US$79k
- Colombia: US$76k
- Azerbaijan: US$47k
- Nigeria: US$47k
- Indonesia: US$46k
- Canada: US$42k
- North Macedonia: US$35k
- Sweden: US$22k
- Lithuania: US$18k
- Guatemala: US$15k
- Bulgaria: US$14k
- Thailand: US$10k
- South Africa: US$10k
- Ukraine: US$10k
- Tunisia: US$8k
- Estonia: US$8k
- Mexico: US$7k
- Serbia: US$7k
- Madagascar: US$7k
- Denmark: US$6k
- Morocco: US$5k
- Slovakia: US$4k
- Greece: US$1k
- Philippines: US$900
- Kazakhstan: US$700
- Uzbekistan: US$300
- El Salvador: US$200
Trade value (US$) no reported trade < US$107kUS$107k+US$662k+US$2m+> US$3m
Imports: 123
- Vietnam: US$9m
- Bangladesh: US$7m
- Italy: US$4m
- Germany: US$3m
- China: US$3m
- Türkiye: US$3m
- Peru: US$3m
- Poland: US$2m
- France: US$2m
- Tunisia: US$2m
- Myanmar (Burma): US$2m
- Belgium: US$2m
- Spain: US$2m
- United States: US$2m
- Morocco: US$1m
- Cambodia: US$1m
- Nigeria: US$1m
- United Arab Emirates: US$1m
- Czechia: US$1m
- Colombia: US$1m
- Romania: US$1m
- Sri Lanka: US$960k
- Indonesia: US$903k
- India: US$881k
- Russia: US$822k
- Portugal: US$795k
- Mexico: US$725k
- Brazil: US$714k
- Ukraine: US$709k
- Austria: US$662k
- Bulgaria: US$599k
- Ecuador: US$561k
- Thailand: US$530k
- Netherlands: US$520k
- North Macedonia: US$493k
- Yemen: US$480k
- United Kingdom: US$420k
- Hong Kong SAR China: US$400k
- Moldova: US$363k
- Slovakia: US$329k
- Japan: US$319k
- Switzerland: US$299k
- Iran: US$272k
- Hungary: US$254k
- Finland: US$245k
- South Korea: US$242k
- Singapore: US$181k
- Canada: US$181k
- Israel: US$175k
- Serbia: US$167k
- Madagascar: US$159k
- Estonia: US$159k
- Egypt: US$143k
- Malawi: US$131k
- South Africa: US$129k
- Lebanon: US$125k
- Croatia: US$119k
- Qatar: US$114k
- Philippines: US$113k
- Ghana: US$107k
Import duty on this product around the world 164
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 10%median duty
- 26number of duty-free countries (MFN)
- 45%highest: Zimbabwe, Sudan, Iran
164
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 5% | 2018 · HS 2012 | |
 Albania | 0% | 2023 | |
 Algeria | 30% | 2023 | |
 Angola | 2% | 2023 · HS 2017 | |
 Anguilla | 15% | 2021 · HS 2017 | |
 Antigua & Barbuda | 5% | 2021 · HS 2007 | |
| Argentina | 26% | 2023 · HS 2017 | |
 Armenia | 10% | 2023 | |
 Aruba | 12% | 2021 · HS 2012 | |
 Australia | 5% | 2023 | |
 Azerbaijan | 15% | 2023 · HS 2017 | |
 Bahamas | 30% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 5% | 2022 · HS 2017 | |
 Belarus | 10% | 2021 · HS 2017 | |
 Belize | 5% | 2023 | |
 Benin | 20% | 2023 | |
 Bermuda | 6.5% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 10% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 10% | 2022 | |
 Botswana | 22% | 2023 | |
| Brazil | 26% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 20% | 2023 | |
 Burundi | 25% | 2023 | |
 Cambodia | 7% | 2023 · HS 2017 | |
 Cameroon | 20% | 2023 | |
| Canada | 0% | 2023 | |
 Cape Verde | 20% | 2023 · HS 2017 | |
 Cayman Islands | 12% | 2021 · HS 2002 | |
 Central African Republic | 20% | 2023 | |
 Chad | 20% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
| China | 8% | 2023 | |
 Colombia | 10% | 2023 · HS 2017 | |
 Comoros | 20% | 2021 · HS 2017 | |
 Congo - Brazzaville | 20% | 2023 | |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 9% | 2023 | |
 Côte d’Ivoire | 20% | 2023 · HS 2017 | |
 Cuba | 15% | 2023 · HS 2017 | |
 Dominica | 5% | 2023 · HS 2017 | |
 Dominican Republic | 0% | 2023 | |
 Ecuador | 20% | 2023 · HS 2017 | |
 Egypt | 10% | 2019 · HS 2017 | |
 El Salvador | 10% | 2022 | |
 Equatorial Guinea | 20% | 2023 | |
 Eswatini | 22% | 2023 | |
 Ethiopia | 30% | 2021 · HS 2017 | |
| European Union (27 countries) | 8% | 2023 | |
 Fiji | 0% | 2023 | |
 French Polynesia | 8% | 2023 | |
 Gabon | 20% | 2023 | |
 Gambia | 20% | 2023 | |
 Georgia | 0% | 2022 · HS 2017 | |
 Ghana | 20% | 2023 | |
 Gibraltar | 6% | 2023 · HS 2017 | |
 Grenada | 5% | 2023 · HS 2012 | |
 Guatemala | 10% | 2023 | |
 Guinea | 20% | 2023 | |
 Guinea-Bissau | 20% | 2023 | |
 Guyana | 5% | 2023 · HS 2017 | |
 Haiti | 15% | 2020 · HS 2017 | |
 Honduras | 10% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
| India | 10% | 2023 | |
 Indonesia | 10% | 2023 | |
 Iran | 32% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 0% | 2023 | |
| Japan | 5.6% | 2023 | |
 Jordan | 0% | 2023 | |
 Kazakhstan | 10% | 2023 | |
 Kenya | 25%* | 2023 | |
 Kiribati | 10% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 10% | 2021 · HS 2017 | |
 Laos | 10% | 2023 · HS 2017 | |
 Lebanon | 0% | 2020 · HS 2017 | |
 Lesotho | 22% | 2023 | |
 Liberia | 20% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 0% | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malawi | 25% | 2021 · HS 2017 | |
 Malaysia | 10% | 2023 | |
 Maldives | 0% | 2023 | |
 Mali | 20% | 2023 | |
 Mauritania | 20% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 10% | 2023 · HS 2017 | |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 0% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 15% | 2023 · HS 2017 | |
 Morocco | 10% | 2023 | |
 Mozambique | 20% | 2023 | |
 Myanmar (Burma) | 5% | 2023 · HS 2017 | |
 Namibia | 22% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 15% | 2023 | |
| New Zealand | 0% | 2023 | |
 Nicaragua | 10% | 2023 | |
 Niger | 20% | 2023 | |
| Nigeria | 20% | 2023 | |
| North Macedonia | 10% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
| Pakistan | 11% | 2023 | |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 4% | 0% – 6% | 2017 · HS 2017 |
 Panama | 0% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 26% | 2023 · HS 2017 | |
| Peru | 11% | 2023 · HS 2017 | |
 Philippines | 10% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 10% | 2021 · HS 2017 | |
 Rwanda | 25% | 2023 | |
 Samoa | 8% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 10% | 2019 · HS 2017 | |
 Saudi Arabia | 5% | 2023 | |
 Senegal | 20% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 20% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 25% | 2023 · HS 2017 | |
 South Africa | 22% | 2023 | |
 South Korea | 10% | 2023 | |
 Sri Lanka | 0.6%* | 2023 | |
 St Kitts & Nevis | 5% | 2023 | |
 St Lucia | 5% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 5% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 5% | 2023 | |
 Sudan | 40% | 2021 · HS 2017 | |
 Suriname | 5% | 2023 · HS 2007 | |
| Switzerland | 0% | 2023 | |
 Syria | 10% | 2020 · HS 2012 | |
 Tajikistan | 20% | 2021 · HS 2012 | |
 Tanzania | 25% | 2023 | |
 Thailand | 5%* | 2023 | |
 Togo | 20% | 2023 | |
 Tonga | 15% | 2023 · HS 2017 | |
 Trinidad & Tobago | 0% | 2023 · HS 2012 | |
| Türkiye | 28% | 2023 | |
 Tuvalu | 19% | 2017 · HS 2017 | |
 Ukraine | 5% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 8% | 2023 | |
| United States | 9.1% | 2023 | |
 Uruguay | 18% | 2023 · HS 2017 | |
 Uzbekistan | 10% | 2021 · HS 2017 | |
 Vanuatu | 10% | 2023 | |
 Venezuela | 26% | 2023 · HS 2017 | |
 Vietnam | 12% | 2023 | |
 Wallis & Futuna | 6% | 2021 · HS 2012 | |
 Yemen | 5% | 2017 · HS 2017 | |
 Zambia | 0.6%* | 2023 | |
 Zimbabwe | 45%* | 2023 |
Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 65231 Other woven fabrics,>85% cotton, weight < 200 g/m2, bleached
- End use (BEC Rev. 5)
- Intermediate goods · BEC 411220
- CPC 2.1 product
- 26610 Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2
- ISIC Rev. 4 activity
- 1312 Weaving of textiles
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 5208.23 | unchanged |
| 2012 | 5208.23 | unchanged |
| 2007 | 5208.23 | unchanged |
| 2002 | 5208.23 | unchanged |
| 1996 | 5208.23 | unchanged |
| 1992 | 5208.23 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
- Tariff change
UK Trade Tariff: measure changes on 433 commodity codes
Trade Tariff changes 2026-07-22 · Source: trade-tariff.service.gov.uk
The UK Global Tariff has one tariff line for subheading 5208.23; the duty is 8%.
Subheading 5208.23 is a single line in the EU Combined Nomenclature, where the duty is 8%.
173 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 8%.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of these goods into the UK came to £114k between September 2025 and August 2026 (up 14% on the year before); India supplied 33%, followed by Portugal.
In 2024, countries exported these goods worth US$70m (−7.2% year on year).
The largest exporter was China (US$32m), followed by Pakistan.
Questions and answers
What is the HS code for 3-thread or 4-thread twill, including cross twill?
3-thread or 4-thread twill, including cross twill fall under HS subheading 5208.23, part of heading 5208, in section XI of the Harmonized System.
What is the import duty on 3-thread or 4-thread twill, including cross twill in the UK?
Under the UK Global Tariff, imports under 5208.23 from countries without a preferential agreement are charged at 8%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on 3-thread or 4-thread twill, including cross twill in the EU?
Under the EU Combined Nomenclature, imports under 5208.23 from countries without a preferential agreement are charged at 8%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most 3-thread or 4-thread twill, including cross twill?
China, with US$32m in 2024 (46.1% of world exports).
Which countries can export these goods to the UK duty-free?
173 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 8% applies. Pick a country above to see its rate.
Is there anti-dumping duty on these goods?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import these goods from?
In the 12 months to August 2026, the largest suppliers were India (33%), Portugal (23%) and France (18%), out of total imports of £114k.