Subheading · Chapter 62 · Heading 6203

6203.42

6203.42: Trousers, bib and brace overalls, breeches and shorts: of cotton

Men's cotton trousers and shorts

Official description Of cotton

6203.42 is the HS subheading for men's cotton trousers and shorts, under heading 6203 in chapter 62.

What you pay

Importing into UK

Customs duty 12% standard rate · across 7 national lines depends on the country of origin
Additional duties and charges 2 additional measures Import requirements: 5
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 6203 42 00 00 Of cotton p/st
  2. Trousers and breeches p/st
  3. 6203 42 11 00 Industrial and occupational 12%p/st
  4. Other p/st
  5. 6203 42 31 00 Of denim 12%p/st
  6. 6203 42 33 00 Of cut corduroy 12%p/st
  7. 6203 42 35 00 Other 12%p/st
  8. Bib and brace overalls p/st
  9. 6203 42 51 00 Industrial and occupational 12%p/st
  10. 6203 42 59 00 Other 12%p/st
  11. 6203 42 90 00 Other 12%p/st

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 5

  • 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
  • Import controlImport control on luxury goods
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
    Documents
    • Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
    • Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
    • Y948 Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509
  • Import controlImport control on cat and dog fur
    Applies to goods from
    all countries
    Legal act
    S.I. 2009/1056
    Documents
    • Y922 Other than cats and dogs fur as mentioned by Regulation (EC) No 1523/2007 (OJ L 343)
  • Import controlImport control on seal products
    Applies to goods from
    all countries
    Legal act
    2018 No. 1034
    Documents
    • C679 Attesting Document (seal product), issued by a recognised body in accordance with Regulation (EU) No 737/2010 prior to 18 October 2015
    • C680 Written notification of import and document giving evidence where the products were acquired (seal product)
    • C683 European Union - Attesting document for seal products resulting from hunt by Inuit or other indigenous communities for placing on the Union's market in accordance with Article 3 (1) of Regulation (EC) No 1007/2009 on trade in seal products
    • Y032 Other goods than those seal products mentioned in Regulation (EU) 2015/1850 (OJ L 271)

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—12%
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 AmericaQuota 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 9.6%

UK: imports by month

last 12 months£521.4m-4% · previous 12 months
Average import price£15.09 per kg
Jan 2024: £47.9mFeb 2024: £44.2mMar 2024: £51.1mApr 2024: £62mMay 2024: £43.3mJun 2024: £42.3mJul 2024: £42.3mAug 2024: £44.1mSept 2024: £38.8mOct 2024: £49.8mNov 2024: £43.1mDec 2024: £37.9mJan 2025: £47.5mFeb 2025: £40.1mMar 2025: £53.4mApr 2025: £48.7mMay 2025: £51mJun 2025: £41.6mJul 2025: £46.4mAug 2025: £44.8mSept 2025: £47.7mOct 2025: £48.1mNov 2025: £42.8mDec 2025: £38.6mJan 2026: £42.6mFeb 2026: £47.5mMar 2026: £49.1mApr 2026: £47.8mMay 2026: £41.4mJun 2026: £38.1mJul 2026: £39mAug 2026: £38.7m 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
Bangladesh £216.5m 41.5% -3%
Pakistan £80.6m 15.4% -3.1%
China £35.6m 6.8% -7.3%
Türkiye £30.8m 5.9% -17.6%
Tunisia £21.3m 4.1% -20.4%
Italy £17.2m 3.3% -2.5%
India £15.4m 2.9% +2.1%
Sri Lanka £15.4m 2.9% -9.4%

Same subheading in other tariffs

World trade in 2024

6203.42 · US$25.6bn

Trade value (US$) no reported trade < US$477kUS$477k+US$20m+US$224m+> US$926m

Exports: 206
  1. Bangladesh: US$6.4bn
  2. China: US$3.9bn
  3. Pakistan: US$2bn
  4. Germany: US$1.7bn
  5. Türkiye: US$1bn
  6. Italy: US$969m
  7. Vietnam: US$926m
  8. Mexico: US$796m
  9. Poland: US$768m
  10. Tunisia: US$677m
  11. Spain: US$595m
  12. India: US$538m
  13. Egypt: US$503m
  14. Netherlands: US$463m
  15. Cambodia: US$372m
  16. Morocco: US$323m
  17. Denmark: US$269m
  18. France: US$266m
  19. Sri Lanka: US$251m
  20. Indonesia: US$237m
  21. Switzerland: US$224m
  22. Czechia: US$207m
  23. Romania: US$161m
  24. United States: US$125m
  25. Portugal: US$113m
  26. Madagascar: US$113m
  27. Austria: US$109m
  28. Belgium: US$91m
  29. Slovakia: US$90m
  30. Mauritius: US$88m
  31. Sweden: US$84m
  32. Japan: US$70m
  33. Myanmar (Burma): US$68m
  34. Nicaragua: US$68m
  35. United Kingdom: US$63m
  36. Bulgaria: US$62m
  37. Albania: US$60m
  38. Lesotho: US$53m
  39. Kenya: US$48m
  40. Eswatini: US$40m
  41. Hong Kong SAR China: US$40m
  42. Ukraine: US$34m
  43. Singapore: US$32m
  44. Jordan: US$32m
  45. Guatemala: US$32m
  46. United Arab Emirates: US$29m
  47. South Africa: US$23m
  48. Serbia: US$21m
  49. Tanzania: US$21m
  50. Canada: US$20m
  51. Moldova: US$20m
  52. Ethiopia: US$19m
  53. Armenia: US$19m
  54. North Macedonia: US$17m
  55. Latvia: US$17m
  56. Tajikistan: US$14m
  57. Hungary: US$14m
  58. Paraguay: US$13m
  59. Greece: US$13m
  60. Colombia: US$12m

Top exporters

RankCountryValueShare
1 Bangladesh US$6.4bn 24.9%
2 China US$3.9bn 15.3%
3 Pakistan US$2bn 8%
4 Germany US$1.7bn 6.6%
5 Türkiye US$1bn 4%
6 Italy US$969m 3.8%
7 Vietnam US$926m 3.6%
8 Mexico US$796m 3.1%
9 Poland US$768m 3%
10 Tunisia US$677m 2.6%

Top importers

RankCountryValueShare
1 United States US$4.8bn 18.9%
2 Germany US$3.3bn 12.9%
3 France US$1.5bn 6%
4 Poland US$1.4bn 5.4%
5 Spain US$1.2bn 4.5%
6 Netherlands US$1.1bn 4.4%
7 Italy US$989m 3.9%
8 United Kingdom US$708m 2.8%
9 Switzerland US$614m 2.4%
10 Austria US$573m 2.2%

Import duty on this product around the world 163

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.

  • 20%median duty
  • 13number of duty-free countries (MFN)
  • 60%highest: Kiribati, Iran, Zimbabwe

163

Importing countryMFN dutylines from – todata year
Afghanistan 10% 2018 · HS 2012
Albania 0% 2023
Algeria 30% 2023
Angola 20% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Antigua & Barbuda 20% 2021 · HS 2007
Argentina 35% 2023 · HS 2017
Armenia 10%* 10% – 11% 2023
Aruba 6% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 20% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 33% 20% – 60% 2022 · HS 2017
Belarus 14%* 14% – 16% 2021 · HS 2017
Belize 20% 2023
Benin 20% 2023
Bermuda 6.5% 2023
Bhutan 10% 2022
Bolivia 40% 2023 · HS 2017
Bosnia & Herzegovina 15% 2022
Botswana 45% 2023
Brazil 35% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 25% 2023
Cambodia 15% 2023 · HS 2017
Cameroon 30% 2023
Canada 17% 2023
Cape Verde 40% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 6% 2023
Colombia 40% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 14% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 15% 2023 · HS 2017
Dominica 20% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 36%* 2023 · HS 2017
Egypt 40% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 45% 2023
Ethiopia 35% 2021 · HS 2017
European Union (27 countries) 12% 2023
Fiji 15% 2023
Gabon 30% 2023
Gambia 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 3% 2023 · HS 2017
Grenada 20% 2023 · HS 2012
Guatemala 15% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 20% 2023 · HS 2017
Haiti 10% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 20%* 2023
Indonesia 25% 2023
Iran 55% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 20% 2023
Japan 9.6% 9.1% – 10% 2023
Jordan 5% 2023
Kazakhstan 12%* 2023
Kenya 35% 2023
Kiribati 60% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 14%* 14% – 16% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 20%* 2020 · HS 2017
Lesotho 45% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 12%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 0% 2023
Maldives 0% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 23% 20% – 25% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 12% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 20% 2023 · HS 2017
Morocco 40% 2023
Mozambique 20% 2023
Myanmar (Burma) 10% 2023 · HS 2017
Namibia 45% 2023
Nauru 10% 2021 · HS 2017
Nepal 20% 2023
New Zealand 10% 2023
Nicaragua 15% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 18% 2023
Norway 11% 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 15% 2017 · HS 2017
Panama 11% 10% – 15% 2023
Papua New Guinea 20% 2023
Paraguay 25% 2023 · HS 2017
Peru 11% 2023 · HS 2017
Philippines 15% 2023
Qatar 5% 2023
Russia 14%* 14% – 16% 2021 · HS 2017
Rwanda 25% 2023
Samoa 20% 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 45% 2023
South Korea 13% 2023
Sri Lanka 2.9%* 2023
St Kitts & Nevis 25% 2023
St Lucia 20% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 20% 2023
Sudan 40% 2021 · HS 2017
Suriname 20% 2023 · HS 2007
Switzerland 9.7%* 2023
Syria 30% 2020 · HS 2012
Tajikistan 20% 2021 · HS 2012
Tanzania 25% 2023
Thailand 30% 2023
Togo 20% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 20% 2023 · HS 2012
Türkiye 42% 2023
Tuvalu 19% 2017 · HS 2017
Ukraine 12% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 12% 2023
United States 9% 0% – 17% 2023
Uruguay 20% 2023 · HS 2017
Uzbekistan 22%* 2021 · HS 2017
Vanuatu 15% 2023
Venezuela 35% 2023 · HS 2017
Vietnam 20% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 10% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 54%* 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
8414 Trousers, bib & brace overalls, breeches & shorts, men's/boys', of textile materials, not knitted/crocheted
End use (BEC Rev. 5)
Consumption goods · BEC 413202
CPC 2.1 product
28231 Men's or boys' suits, coats, jackets, trousers, shorts and the like, of textile fabric, not knitted or crocheted
ISIC Rev. 4 activity
1410 Manufacture of wearing apparel, except fur apparel

Earlier HS editions

HSCode
20176203.42unchanged
20126203.42unchanged
20076203.42unchanged
20026203.42unchanged
19966203.42unchanged
19926203.42unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 15

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.

  • N359582 U.S. CBP 26 March 2026 · 6203.42.45.51

    The tariff classification and status under the United States-Canada-Mexico Agrement (USMCA) and the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of men’s shorts from Mexico and Honduras

  • N355808 U.S. CBP 21 November 2025 · 6203.42.45.51

    The tariff classification of men’s shorts from Pakistan

  • H326186 U.S. CBP 6 October 2025 · 6203.42.45

    Affirmation of NY N323823; Classification of woven garments

  • N323823 U.S. CBP 13 April 2022 · 6203.42.45.16

    The tariff classification of garments from various countries

  • N319700 U.S. CBP 23 June 2021 · 6203.42.45.51

    The tariff classification and country of origin of men’s and women’s woven shorts; 19 CFR 102.21(c)(4)

  • N305204 U.S. CBP 7 February 2020 · 6203.42.45.11

    The tariff classification of men’s trousers from Vietnam

15 rulings in total for this code

In the UK Global Tariff, subheading 6203.42 covers 7 tariff lines and the duty is 12%.

The EU Combined Nomenclature divides subheading 6203.42 into 7 tariff lines; the duty is 12%.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard 12%; 173 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

In the 12 months to August 2026, the UK imported men's cotton trousers and shorts worth £521.4m (down 4% on the year before), at an average of £15.09 per kg; Bangladesh supplied 42%, followed by Pakistan.

World trade in men's cotton trousers and shorts reached US$25.6bn in 2024, up 2.4% on 2023.

Bangladesh was the largest exporter with 24.9% of the total, ahead of China.

Products classified here

Questions and answers

What is the HS code for trousers, bib and brace overalls, breeches and shorts: of cotton?

Trousers, bib and brace overalls, breeches and shorts: of cotton fall under HS subheading 6203.42, part of heading 6203, in section XI of the Harmonized System.

What is the import duty on trousers, bib and brace overalls, breeches and… in the UK?

Under the UK Global Tariff, imports under 6203.42 from countries without a preferential agreement are charged at 12%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on trousers, bib and brace overalls, breeches and… in the EU?

Under the EU Combined Nomenclature, imports under 6203.42 from countries without a preferential agreement are charged at 12%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most trousers, bib and brace overalls, breeches and…?

Bangladesh, with US$6.4bn in 2024 (24.9% of world exports).

Which countries can export men's cotton trousers and shorts 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 12% applies. Pick a country above to see its rate.

Is there anti-dumping duty on men's cotton trousers and shorts?

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 men's cotton trousers and shorts from?

In the 12 months to August 2026, the largest suppliers were Bangladesh (42%), Pakistan (15%) and China (7%), out of total imports of £521.4m.

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Typical products

Everyday names, not part of the legal text.