Importing from Pakistan to the UK: DCTS Duty, Rice Controls and Textile Rules

For a UK business, Pakistan offers a strong combination for home textiles in particular: established manufacturing, and duty-free access for many products under the Developing Countries Trading Scheme (DCTS). Food imports are different. Rice from Pakistan is subject to official border controls, and fresh produce needs plant health certification.

This guide sets out the main steps for importing commercial goods from Pakistan into Great Britain. It is general guidance based on GOV.UK and the UK Trade Tariff as checked in October 2026, and it does not cover Northern Ireland, which has separate arrangements. Confirm requirements for your goods with HMRC, the relevant regulator or a customs agent.

Step 1: Get a GB EORI Number and Decide Who Will Declare

To import goods into England, Wales or Scotland you need an EORI number starting with GB. Your business usually needs premises in Great Britain. The number is often issued immediately, but can take up to five working days if HMRC needs to check the application.

Imports are declared on HMRC’s Customs Declaration Service. According to GOV.UK, most businesses that import goods use a customs agent or their transporter to make declarations. The agent can act directly or indirectly, but as the importer you remain responsible for checking that the information is correct.

Step 2: Find the Commodity Code and Duty Rate

The commodity code decides the duty and VAT rate, and whether licences, quotas or other measures apply. Look it up in the UK Trade Tariff. Your Pakistani supplier will use an HS code on the export side, but only the first six digits are common internationally, so check the full UK code yourself.

Examples from the UK Trade Tariff, checked in October 2026:

Rates change. Always confirm the current measures for your exact commodity code in the UK Trade Tariff before you buy. The Tariff also shows a Pakistan-specific tariff quota on some basmati codes, which requires an import licence; check its current status and conditions.

Step 3: Claim DCTS Preference Correctly

The DCTS replaced the UK’s earlier preference scheme in June 2023. Pakistan is in the Enhanced Preferences tier, which removes duty on 92% of product lines. The remaining lines, including the main milled basmati rice codes, pay the UK Global Tariff rate.

Preference is not automatic. To pay the 0% rate:

1. The goods must originate in Pakistan under the DCTS rules of origin. For made-up textiles such as bed linen and towels, the Trade Tariff shows the rule as manufacture from materials of any heading except that of the product itself, which means fabric can be made up into finished linen in Pakistan. Check the rule for your exact code.
2. You need proof of origin. GOV.UK accepts an origin declaration made out by the exporter on the invoice or another commercial document, or a Form A. The declaration must be in English, signed, and state the origin criterion.
3. You must claim the preference on the import declaration. GOV.UK explains how to claim DCTS preference, including late claims.

Ask your supplier to include the origin declaration on the commercial invoice and agree its wording before shipment. A missing or incorrect declaration can mean paying 12% on textiles that should have entered duty-free.

Step 4: Account for Import VAT

Import VAT is charged at the rate that applies to the goods: 20% standard rate for textiles, while most food, including rice, is zero-rated. VAT-registered businesses can use postponed VAT accounting to account for import VAT on their VAT return instead of paying it at the border. Instruct your customs agent in writing if you want to use it.

Step 5: Rice Imports and Border Controls

Rice from Pakistan is on the GB list of foodstuffs with import restrictions, controlled for pesticide residues, aflatoxins and ochratoxin A. In practice:

• Each consignment must be pre-notified on IPAFFS, the UK’s import notification system.
• It must enter through a designated border control post, where it may be selected for documentary, identity and physical checks, including sampling.
• Accompanying documents, such as laboratory analysis reports and an official certificate where required, must meet the conditions in the regulation.

Check the current list and conditions before every new contract, because they are reviewed periodically. Build the laboratory testing and documentation into the specification you send to suppliers; our rice import specification checklist shows what to include.

For labelling, the UK rice trade follows a voluntary Code of Practice for Basmati Rice agreed with the British Retail Consortium. Retail buyers in particular may expect suppliers to meet it.

Step 6: Fresh Fruit and Vegetables

Plants and plant products imported into Great Britain are grouped as high, medium or low risk. For high and medium-risk produce, GOV.UK requires a phytosanitary certificate issued within 13 days of export, and for higher-risk categories, pre-notification on IPAFFS and entry through a border control post. Some fresh produce must also meet marketing standards and needs a certificate of conformity.

The risk category depends on the specific product. Check it on the Defra Plant Health Portal before agreeing terms, and confirm with your supplier that the Department of Plant Protection in Pakistan can certify the consignment as required.

Step 7: Towels, Bed Linen and Home Textiles

Textiles sold in the UK must carry fibre-content labelling under the Textile Products (Labelling and Fibre Composition) Regulations 2012, enforced by local trading standards.

Under the General Product Safety Regulations 2005, a UK business importing goods made outside the UK takes on the obligations of a producer: it must place only safe products on the market and identify itself on the product or its packaging.

Agree label content, care instructions, packaging and any certification or testing you need in the purchase specification. Our hotel towel and bedsheet specification guide covers GSM, construction and finishing details to agree with the supplier.

What Your Pakistani Supplier Should Provide

For a sea shipment, expect a commercial invoice carrying the DCTS origin declaration, a packing list and a bill of lading, plus product documents such as a phytosanitary certificate or laboratory reports for rice and produce. Our guide to export documents from Pakistan explains each document and who issues it. Before you commit, also verify the exporter and compare offers on a landed-cost basis.

Source Products for the UK with Bridge Global Trading

Bridge Global Trading (Pvt.) Ltd. works with international buyers sourcing towels, bed linen and home textiles, rice and fresh produce from Pakistan. Share your specification, quantity and UK destination, including the origin declaration, testing and labelling you need, and we will confirm what can be supplied and on what terms.

See our import and export services, or request an export quote for the UK.

Frequently Asked Questions

Is there import duty on goods from Pakistan to the UK?

It depends on the commodity code. Under the Developing Countries Trading Scheme, Pakistan’s Enhanced Preferences tier gives 0% duty on most product lines, provided the goods meet the rules of origin and the preference is claimed. Lines outside the preference pay the UK Global Tariff rate. Check your code in the UK Trade Tariff.

Are towels and bed linen from Pakistan duty-free in the UK?

When we checked the UK Trade Tariff in October 2026, cotton bed linen (6302 31 00 00) and terry towels (6302 60 00 90) showed a 12% third-country duty and 0% under DCTS Enhanced Preferences. To get the 0% rate, the goods must meet the DCTS origin rules and the importer must claim preference with valid proof of origin.

Do I need REX registration to claim DCTS preference on Pakistani goods?

GOV.UK guidance says proof of origin for DCTS can be an origin declaration made out by any exporter in a beneficiary country on the invoice or another commercial document, or a Form A. Registration in the EU’s REX system relates to EU GSP+ exports, not to the UK scheme.

Are there extra checks on rice imported from Pakistan?

Yes. Rice from Pakistan is on the GB list of foodstuffs with import restrictions, controlled for pesticide residues, aflatoxins and ochratoxin A. Consignments must be pre-notified on IPAFFS and enter through a designated border control post.