Subheading · Chapter 52 · Heading 5208

5208.32

5208.32: Plain weave, weighing more than 100 g/m2

Subheading 5208.32 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 · across 4 national lines 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 32 00 00 Plain weave, weighing more than 100 g/m2 m²
  2. Plain weave, weighing more than 100 g/m2 but not more than 130 g/m2 and of a width m²
  3. 5208 32 16 00 Not exceeding 165 cm 8%m²
  4. 5208 32 19 00 Exceeding 165 cm 8%m²
  5. Plain weave, weighing more than 130 g/m2 and of a width m²
  6. 5208 32 96 00 Not exceeding 165 cm 8%m²
  7. 5208 32 99 00 Exceeding 165 cm 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£4.5m+2.9% · previous 12 months
Average import price£7.97 per kg
Jan 2024: £199kFeb 2024: £319kMar 2024: £247kApr 2024: £153kMay 2024: £518kJun 2024: £438kJul 2024: £499kAug 2024: £322kSept 2024: £330kOct 2024: £511kNov 2024: £273kDec 2024: £449kJan 2025: £283kFeb 2025: £429kMar 2025: £408kApr 2025: £224kMay 2025: £350kJun 2025: £321kJul 2025: £493kAug 2025: £300kSept 2025: £253kOct 2025: £432kNov 2025: £456kDec 2025: £154kJan 2026: £271kFeb 2026: £578kMar 2026: £344kApr 2026: £309kMay 2026: £489kJun 2026: £359kJul 2026: £388kAug 2026: £465k 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
Pakistan £1.1m 24.7% +4.9%
Thailand £830k 18.5% -2.7%
India £692k 15.4% +44.3%
China £618k 13.7% -14%
South Korea £328k 7.3% +10.5%
Italy £186k 4.1% +13%
Netherlands £163k 3.6% +29.6%
Türkiye £136k 3% -51.2%

Same subheading in other tariffs

World trade in 2024

5208.32 · US$865m

Trade value (US$) no reported trade < US$142kUS$142k+US$2m+US$11m+> US$44m

Exports: 110
  1. China: US$443m
  2. India: US$112m
  3. Pakistan: US$49m
  4. Türkiye: US$44m
  5. Spain: US$27m
  6. Italy: US$23m
  7. Thailand: US$22m
  8. Germany: US$22m
  9. South Korea: US$16m
  10. Japan: US$11m
  11. France: US$11m
  12. Portugal: US$8m
  13. Netherlands: US$8m
  14. Indonesia: US$6m
  15. Bahrain: US$6m
  16. Hong Kong SAR China: US$6m
  17. Egypt: US$5m
  18. Vietnam: US$4m
  19. Czechia: US$3m
  20. Uzbekistan: US$3m
  21. Taiwan: US$3m
  22. Moldova: US$3m
  23. Azerbaijan: US$3m
  24. Singapore: US$2m
  25. Bangladesh: US$2m
  26. Austria: US$2m
  27. Belgium: US$2m
  28. Brazil: US$2m
  29. Switzerland: US$1m
  30. South Africa: US$1m
  31. Poland: US$1m
  32. Bulgaria: US$1m
  33. United States: US$1m
  34. Greece: US$972k
  35. Colombia: US$904k
  36. United Kingdom: US$794k
  37. San Marino: US$652k
  38. Russia: US$590k
  39. Morocco: US$497k
  40. Romania: US$493k
  41. Hungary: US$457k
  42. Denmark: US$362k
  43. Serbia: US$322k
  44. Malaysia: US$322k
  45. Slovenia: US$260k
  46. Lithuania: US$245k
  47. Slovakia: US$213k
  48. Sweden: US$209k
  49. Peru: US$208k
  50. Paraguay: US$201k
  51. Mexico: US$168k
  52. Israel: US$155k
  53. Tunisia: US$142k
  54. Turkmenistan: US$137k
  55. Ethiopia: US$129k
  56. El Salvador: US$115k
  57. New Zealand: US$103k
  58. Australia: US$95k
  59. Canada: US$91k
  60. Latvia: US$72k

Top exporters

RankCountryValueShare
1 China US$443m 51.2%
2 India US$112m 13%
3 Pakistan US$49m 5.6%
4 Türkiye US$44m 5.1%
5 Spain US$27m 3.1%
6 Italy US$23m 2.7%
7 Thailand US$22m 2.5%
8 Germany US$22m 2.5%
9 South Korea US$16m 1.9%
10 Japan US$11m 1.3%

Top importers

RankCountryValueShare
1 Vietnam US$135m 15.7%
2 Bangladesh US$119m 13.8%
3 Morocco US$62m 7.1%
4 United States US$38m 4.4%
5 Myanmar (Burma) US$30m 3.5%
6 Indonesia US$30m 3.4%
7 Sri Lanka US$26m 3.1%
8 Italy US$20m 2.3%
9 France US$20m 2.3%
10 India US$17m 1.9%

Binding rulings for similar goods 1

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • 600016038 HMRC 3 August 2026 – 2 August 2029 · 5208 32 96 00

    100% Cotton fabric Construction: Woven width: not exceeding 165 cm Weight: approx. 150 grams per m2 What it is used for: clothing, craft, quilting and more How it is presented/packaged: Comes in a roll.

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.

  1. GB Tariff change

    UK Trade Tariff: measure changes on 433 commodity codes

    Trade Tariff changes 2026-07-22 · Source: trade-tariff.service.gov.uk

Rule changes →

The UK Global Tariff divides subheading 5208.32 into 4 tariff lines; the duty is 8%.

In the EU Combined Nomenclature, subheading 5208.32 covers 4 tariff lines and 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 £4.5m between September 2025 and August 2026 (up 3% on the year before); Pakistan supplied 25%, followed by Thailand.

In 2024, countries exported these goods worth US$865m (+11.4% year on year).

The largest exporter was China (US$443m), followed by India.

Questions and answers

What is the HS code for plain weave, weighing more than 100 g/m2?

Plain weave, weighing more than 100 g/m2 fall under HS subheading 5208.32, part of heading 5208, in section XI of the Harmonized System.

What is the import duty on plain weave, weighing more than 100 g/m2 in the UK?

Under the UK Global Tariff, imports under 5208.32 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 plain weave, weighing more than 100 g/m2 in the EU?

Under the EU Combined Nomenclature, imports under 5208.32 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 plain weave, weighing more than 100 g/m2?

China, with US$443m in 2024 (51.2% 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 Pakistan (25%), Thailand (19%) and India (15%), out of total imports of £4.5m.

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