Sourcing linen fabric from China
Woven fabrics of flax from China, pure linen with 85% or more flax and linen blends with less, pay 8% UK duty on all 5 lines of heading 5309. Products made from them must be labelled with the fibre names under the retained textile labelling rules, and buyers test flax content, shrinkage and colour fastness because linen varies more than cotton.
Pure linen and linen-blend woven fabrics from China pay 8% UK duty. Flax content, shrinkage, slubs and fibre labelling checks for apparel and homeware.
8% duty
Read from the UK Trade Tariff on 27 September 2026, heading 5309 covers woven fabrics of flax. All 5 lines carried 8% on goods from China, with no anti-dumping measure: 85% or more flax unbleached, bleached and other (dyed, yarn-dyed or printed), and less than 85% flax unbleached or bleached and other.
Flax yarn is heading 5306, and cotton-rich blends with flax may be classified under the cotton headings, so confirm the commodity code from the fibre content by weight.
| Goods | Commodity code | Duty | Anti-dumping duty on China |
|---|---|---|---|
| 85% or more flax, unbleached | 5309 11 10 00 | 8% | None |
| 85% or more flax, bleached | 5309 11 90 00 | 8% | None |
| 85% or more flax, other (dyed, printed) | 5309 19 00 00 | 8% | None |
| Less than 85% flax, unbleached or bleached | 5309 21 00 00 | 8% | None |
| Less than 85% flax, other | 5309 29 00 00 | 8% | None |
Fibre labelling
Retained Regulation (EU) No 1007/2011 covers raw and made-up textile products, and the Textile Products (Labelling and Fibre Composition) Regulations 2012 enforce it, so garments and home textiles made from linen fabric must carry the fibre composition, with linen named as flax fibre. Claims such as pure linen need test evidence of the flax content.
Specifying linen
Specify fibre content, weight in g/m², yarn count and construction, width, finish (stone-washed, enzyme, softened, pre-shrunk), colour against a lab dip, dimensional stability after washing, colour fastness to washing and light, and roll length and packing.
Worked duty example
Take a hypothetical order of 8,000 metres of dyed 100% linen fabric, entered under 5309 19 00 00: £36,000 free on board plus £1,800 of freight and insurance gives a customs value of £37,800. The 8% duty on linen fabric comes to £3,024, and import VAT is 20% of £40,824, which is £8,164.80. If you are VAT-registered you normally reclaim the £8,164.80, leaving £3,024 as the real cost at the border. Step by step: UK import duty and VAT.
Inspection checklist
Composition and weight: test flax content and weight on each lot.
Performance: test shrinkage after washing and colour fastness, and compare shade across rolls.
Surface: inspect for slubs beyond the approved standard, holes, weaving faults and uneven finishing.
What goes wrong
Linen orders fail on shrinkage, shade and blend content. Fabric shrinks more than agreed after washing, rolls vary in shade, cotton or viscose is blended into fabric sold as pure linen, and slubs exceed the approved sample.
Test lots before cutting and inspect rolls against the sample. See our quality inspection guide.
Cambridge China Bridge sources linen fabric for UK fashion and homeware brands, including first orders. See small orders.
Frequently asked questions
What is the UK import duty on linen fabric from China?
Read from the UK Trade Tariff on 27 September 2026, woven fabrics of flax under 5309 carried 8% from China on all 5 lines.
Does linen need fibre labelling?
Yes. Products made from it must show the fibre composition under the retained textile labelling rules.
What counts as pure linen fabric for the tariff?
Fabric with 85% or more flax by weight falls under 5309 11 and 5309 19.
Is flax yarn in heading 5309?
No. Flax yarn is heading 5306.