Subheading · Chapter 52 · Heading 5208

5208.23

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

Customs duty 8% standard rate depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 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 schemeCountriesRate
standard rate (no agreement)—8%
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, 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")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, 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 more

Antigua & 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 more

Anguilla, 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

last 12 months£114k+13.8% · previous 12 months
Average import price£9.21 per kg
Jan 2024: £11kMar 2024: £11kApr 2024: £65kMay 2024: £15kJun 2024: £10kJul 2024: £7kSept 2024: £10kOct 2024: £11kNov 2024: £21kDec 2024: £22kJan 2025: £23kMar 2025: £1kJul 2025: £10kAug 2025: £1kOct 2025: £3kNov 2025: £4kDec 2025: £5kJan 2026: £8kFeb 2026: £3kApr 2026: £30kMay 2026: £19kJun 2026: £29kJul 2026: £10kAug 2026: £3k 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
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

World trade in 2024

5208.23 · US$70m

Trade value (US$) no reported trade < US$128kUS$128k+US$673k+US$2m+> US$7m

Exports: 66
  1. China: US$32m
  2. Pakistan: US$7m
  3. Italy: US$7m
  4. India: US$4m
  5. Germany: US$2m
  6. Czechia: US$2m
  7. Spain: US$2m
  8. France: US$2m
  9. Türkiye: US$2m
  10. United Kingdom: US$1m
  11. Austria: US$1m
  12. Switzerland: US$960k
  13. Portugal: US$927k
  14. Belgium: US$855k
  15. United States: US$683k
  16. Peru: US$673k
  17. Argentina: US$545k
  18. Vietnam: US$528k
  19. Malaysia: US$504k
  20. Slovenia: US$462k
  21. Moldova: US$448k
  22. Romania: US$387k
  23. Hungary: US$331k
  24. Japan: US$255k
  25. Brazil: US$252k
  26. Netherlands: US$217k
  27. Taiwan: US$210k
  28. Poland: US$187k
  29. South Korea: US$158k
  30. Hong Kong SAR China: US$151k
  31. Egypt: US$128k
  32. Croatia: US$110k
  33. Russia: US$97k
  34. Singapore: US$79k
  35. Colombia: US$76k
  36. Azerbaijan: US$47k
  37. Nigeria: US$47k
  38. Indonesia: US$46k
  39. Canada: US$42k
  40. North Macedonia: US$35k
  41. Sweden: US$22k
  42. Lithuania: US$18k
  43. Guatemala: US$15k
  44. Bulgaria: US$14k
  45. Thailand: US$10k
  46. South Africa: US$10k
  47. Ukraine: US$10k
  48. Tunisia: US$8k
  49. Estonia: US$8k
  50. Mexico: US$7k
  51. Serbia: US$7k
  52. Madagascar: US$7k
  53. Denmark: US$6k
  54. Morocco: US$5k
  55. Slovakia: US$4k
  56. Greece: US$1k
  57. Philippines: US$900
  58. Kazakhstan: US$700
  59. Uzbekistan: US$300
  60. El Salvador: US$200

Top exporters

RankCountryValueShare
1 China US$32m 46.1%
2 Pakistan US$7m 9.8%
3 Italy US$7m 9.5%
4 India US$4m 5.3%
5 Germany US$2m 2.7%
6 Czechia US$2m 2.7%
7 Spain US$2m 2.6%
8 France US$2m 2.4%
9 Türkiye US$2m 2.3%
10 United Kingdom US$1m 1.5%

Top importers

RankCountryValueShare
1 Vietnam US$9m 12.3%
2 Bangladesh US$7m 10.6%
3 Italy US$4m 5.2%
4 Germany US$3m 4.5%
5 China US$3m 4.3%
6 Türkiye US$3m 4%
7 Peru US$3m 3.6%
8 Poland US$2m 3.1%
9 France US$2m 3.1%
10 Tunisia US$2m 3%

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.