REX registered 0% duty into the EU, UK, Canada & Japan — see current status

HS code · origin · tariff · cost · CIF

Import duty comparison chart

Pick where you import into and which origins to compare. Every rate links to the official tariff it was read from.

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Buying from Nepal saves up to $5,850 per order

Cotton sweatshirts & hoodies into European Union: $1.17 less duty per piece than from China.

HS 6109.10

Cotton knit T-shirts

Cost (FOB) $3.20 · CIF $3.45 · European Union

  • Nepal 0%

    Everything But Arms

    TARIC

    Landed

    $3.45

    —

  • India 9.6%

    Standard GSP (EU–India FTA not yet in force)

    TARICEuropean Commission

    Landed

    $3.78

    Save $0.33 per piece$1,656 per order

  • China 12%

    Third-country (MFN) duty

    TARIC

    Landed

    $3.86

    Save $0.41 per piece$2,070 per order

Same duty as Nepal: Bangladesh, Vietnam*

HS 6105.10

Cotton knit polo shirts

Cost (FOB) $5.50 · CIF $5.75 · European Union

  • Nepal 0%

    Everything But Arms

    TARIC

    Landed

    $5.75

    —

  • India 9.6%

    Standard GSP (EU–India FTA not yet in force)

    TARICEuropean Commission

    Landed

    $6.30

    Save $0.55 per piece$2,760 per order

  • China 12%

    Third-country (MFN) duty

    TARIC

    Landed

    $6.44

    Save $0.69 per piece$3,450 per order

Same duty as Nepal: Bangladesh, Vietnam*

HS 6110.20

Cotton sweatshirts & hoodies

Cost (FOB) $9.50 · CIF $9.75 · European Union

  • Nepal 0%

    Everything But Arms

    TARIC

    Landed

    $9.75

    —

  • India 9.6%

    Standard GSP (EU–India FTA not yet in force)

    TARICEuropean Commission

    Landed

    $10.69

    Save $0.94 per piece$4,680 per order

  • China 12%

    Third-country (MFN) duty

    TARIC

    Landed

    $10.92

    Save $1.17 per piece$5,850 per order

Same duty as Nepal: Bangladesh, Vietnam*

Duty into European Union is charged on the CIF value.

* 0% only if that preference’s rule of origin is met. For goods from Nepal we check this for each style before you order.

Costs are illustrative, not our quote, and freight is set the same for every origin so the chart shows the duty difference alone (Nepal’s inland leg to Kolkata usually adds a little). Rates verified 2026-09-25; confirm your 10-digit code with your customs broker.

Reading the chart

Where Nepal wins, and where it doesn’t.

EU & UK

Nepal and Bangladesh pay 0%. China pays 12%. India pays 9.6% into the EU (its EU trade agreement is not yet in force) and 0% into the UK since 15 July 2026. Vietnam pays 0% only when the fabric is Vietnamese or from the importing side, so Vietnamese garments made from Chinese fabric usually pay 12%.

Canada

Nepal and Bangladesh pay 0% under the LDC tariff; China and India pay 18%. Vietnam pays 0% under CPTPP only with qualifying (yarn-forward) inputs.

Japan

Nepal, Bangladesh and India pay 0%. China pays 4.6–6.8% under RCEP (up to 10.9% without RCEP origin). Vietnam pays 0% under its agreements.

United States

No one is duty-free. Nepal pays the normal rate only (16.5% on cotton T-shirts), the lowest of these five origins, because the 10–12.5% Section 301 duties in force since 24 July 2026 apply to Bangladesh, India, Vietnam and China but not Nepal.

Australia

All five origins can enter at 0%, so Nepal has no duty advantage there. Nepal’s 0% also depends on the 50% factory-cost rule for each style.

India

Nepal pays no basic customs duty under the Nepal–India Treaty of Trade or SAFTA (70% rule), and Bangladesh none under SAFTA (but only through Nhava Sheva and Kolkata seaports since May 2025). China and Vietnam pay 20% plus a 10% surcharge on it. IGST applies to all.

UAE

Nepal, Bangladesh and China pay the standard 5% GCC duty; India and Vietnam pay 0% under their CEPAs. Nepal’s case there is the short route and low MOQ, not duty.

Questions

Straight answers.

What does this chart compare?
The import duty that applies in September 2026 to cotton knit T-shirts (HS 6109.10), polos (6105.10) and sweatshirts or hoodies (6110.20) made in Nepal, Bangladesh, India, China and Vietnam, entering the EU, UK, US, Canada, Japan, Australia, the UAE and India, with an example cost per piece.
Why is freight the same for every origin?
So the chart shows the duty difference alone. Real freight differs: Nepal’s inland leg to Kolkata usually adds a little, and your forwarder will quote exact rates.
What does the * mean?
The 0% rate applies only if the preference’s rule of origin is met. For Nepal into Australia that is a 50% factory-cost test we check per style; for Vietnam it usually means the fabric must be Vietnamese or from the importing country.
Is duty charged on FOB or CIF?
The EU, UK, Japan, the UAE and India charge duty on CIF value (cost plus freight and insurance). The US, Canada and Australia charge it on FOB, or transaction value without international freight. The chart applies the right basis for each market.
How current are these rates?
Every rate was read from the official tariff or legal notice on 25 September 2026. US duties in particular change often, so confirm your 10-digit code with your customs broker before ordering.

Sources & last verified

Page facts checked

We link every trade claim to the body that publishes it — official sources first. Rules change; if you spot something out of date, tell us.

  1. 01 Working tariff – Schedule 3, Section XI, Chapter 61 Australian Border Force · official · checked 24 Sept 2026
  2. 02 Preferential Rules of Origin – guide to claiming preferential rates under non-FTA arrangements (LDC rule, s153NA; 25% cap on non-LDC developing-country materials) Australian Border Force · official · checked 24 Sept 2026
  3. 03 Working tariff – Schedule 10A (Australia–India ECTA): all rates Free except listed lines; no Chapter 61 lines listed Australian Border Force · official · checked 25 Sept 2026
  4. 04 Working tariff – Schedule 12 (China–Australia FTA): all rates Free except listed lines; no Chapter 61 lines listed Australian Border Force · official · checked 25 Sept 2026
  5. 05 Working tariff – Schedule 13 (CPTPP): all rates Free except listed lines; no Chapter 61 lines listed Australian Border Force · official · checked 25 Sept 2026
  6. 06 Customs Tariff 2026 – Chapter 61 (MFN 18%; LDCT Free) Canada Border Services Agency · official · checked 24 Sept 2026
  7. 07 List of countries and applicable tariff treatments, 2026 (China: MFN; Viet Nam: MFN and CPTPT) Canada Border Services Agency · official · checked 25 Sept 2026
  8. 08 Effective rates of customs duty from 1 Nov 2025, superseding 50/2017-Customs (no Chapter 61 entry) CBIC – Notification 45/2025-Customs (24 Oct 2025) · official · checked 25 Sept 2026
  9. 09 Exchange rate notifications for imported and export goods (revised on the 1st and/or 3rd Thursday of each month) Central Board of Indirect Taxes and Customs (CBIC), India · official · checked 25 Sept 2026
  10. 10 Customs Tariff of India – Chapter 61: 6109 10 00 "20% or Rs. 45 per piece, whichever is higher"; 6105 10 20% or Rs 83; 6110 20 00 20% or Rs 85 Central Board of Indirect Taxes and Customs (CBIC), India · official · checked 25 Sept 2026
  11. 11 FAQ: customs duty is 5% of the CIF value (GCC Common Customs Law) Dubai Customs · official · checked 25 Sept 2026
  12. 12 China’s zero-tariff treatment for 100% of tariff lines covers Bangladesh (24 September 2024) Embassy of China in Bangladesh · official · checked 25 Sept 2026
  13. 13 EU–India trade agreement: concluded, not yet in force (adoption, signature and ratification pending) European Commission · official · checked 25 Sept 2026
  14. 14 TARIC measures for CN 6109 10 00, 6105 10 00 and 6110 20 by origin (third-country duty 12%; EBA 0%; GSP 9.6% for India; EVFTA 0% for Viet Nam since 1 Jan 2025) European Commission – TARIC · official · checked 25 Sept 2026
  15. 15 Section 301 forced-labour action: final notice (91 FR 47318, 28 July 2026) Federal Register · official · checked 25 Sept 2026
  16. 16 Order No. 231, as amended by Order No. 273 (2024): rules of origin for goods from least developed countries (change of heading or 40% value content; Chinese materials count as originating; direct transport; certificate) General Administration of Customs of China (GACC) · official · checked 25 Sept 2026
  17. 17 Online tariff query, 2026: 6109100000, 6105100010/90 and 6110200010/90 — MFN 6%, import VAT 13% General Administration of Customs of China (GACC) · official · checked 25 Sept 2026
  18. 18 China–Nepal Joint Statement, 3 December 2024: zero-tariff treatment for Nepal under 100% of tariff lines; land ports and border trade points Government of China (gov.cn) · official · checked 25 Sept 2026
  19. 19 SAFTA: whole basic customs duty exempted for goods from Bangladesh, Bhutan, Maldives, Nepal and Afghanistan, except alcohol and tobacco (about 25 lines) Government of India – Notification 99/2011-Customs (gazette text, third-party copy) · official · checked 25 Sept 2026
  20. 20 Japan’s Tariff Schedule as of 8 August 2026 – Chapter 61 Japan Customs · official · checked 24 Sept 2026
  21. 21 Union Budget 2026-27, customs changes: "Chapter 57-65: No Change"; Social Welfare Surcharge defined Ministry of Finance, India – Tax Research Unit · official · checked 25 Sept 2026
  22. 22 Notice of actions in Section 301 investigations of 60 economies related to forced labour import prohibitions (effective 24 July 2026) Office of the U.S. Trade Representative · official · checked 24 Sept 2026
  23. 23 Section 301 China – Notice of Modification, List 4A (additional 7.5%, HTS 9903.88.15) Office of the U.S. Trade Representative · official · checked 25 Sept 2026
  24. 24 DGFT Notification 07/2025-26 (17 May 2025): ready-made garments from Bangladesh only through Nhava Sheva and Kolkata seaports, not land ports Press Information Bureau, Government of India · official · checked 25 Sept 2026
  25. 25 Announcement 2024 No. 9: 0% special preferential rate on 100% of tariff lines for least developed countries with diplomatic relations, from 1 December 2024 State Council Customs Tariff Commission, China · official · checked 25 Sept 2026
  26. 26 Nepal–India Treaty of Trade: whole basic customs duty exempted for qualifying Nepali manufactures with a Nepali certificate of origin Textiles Committee, Government of India – Notification 94/2010-Customs · official · checked 25 Sept 2026
  27. 27 Treaty of Trade between Nepal and India, with Protocol (Article V rules of origin) Trade and Export Promotion Centre (TEPC), Government of Nepal · official · checked 24 Sept 2026
  28. 28 Harmonized Tariff Schedule – 6109.10.00 (16.5%), 6105.10.00 (19.7%), 6110.20.20 (16.5%) U.S. International Trade Commission · official · checked 24 Sept 2026
  29. 29 Final agreement text, incl. UAE tariff schedule (Annex 2B): 6105.10, 6109.10, 6110.20 base rate 5%, category A (0% from day 1) UAE Ministry of Economy – UAE–India CEPA · official · checked 25 Sept 2026
  30. 30 Comprehensive Economic Partnership Agreements (partner list; Nepal and Bangladesh not listed) UAE Ministry of Foreign Trade · official · checked 25 Sept 2026
  31. 31 UAE–India CEPA (entered into force 1 May 2022) UAE Ministry of Foreign Trade · official · checked 25 Sept 2026
  32. 32 GCC free trade agreements (China listed as under negotiation) UAE Ministry of Foreign Trade · official · checked 25 Sept 2026
  33. 33 UAE–Vietnam CEPA (signed 28 October 2024, entered into force 3 February 2026) UAE Ministry of Foreign Trade · official · checked 25 Sept 2026
  34. 34 Tariff schedule of the UAE: 6105.10, 6109.10, 6110.20 base rate 5%, category E(0), duty-free on entry into force UAE–Vietnam CEPA, Appendix 2A-A (published by WTO Center Vietnam) · official · checked 25 Sept 2026
  35. 35 Commodities 6109100010, 6105100000 and 6110209100 by origin (12% third-country; DCTS 0%; UK–India CETA 0% from 15 Jul 2026; UKVFTA 0% from 1 Jan 2025) UK Integrated Online Tariff · official · checked 25 Sept 2026
  36. 36 India’s ASEAN concessions: no entries for 6105 10, 6109 or 6110 20 CUSTADA – consolidation of Notification 46/2011-Customs (ASEAN–India FTA) · checked 25 Sept 2026
  37. 37 US dollar, imported goods: Rs 97.20 (CBIC Notification 22/2026-Customs (N.T.), effective 17 July 2026; shown as valid on 22 September 2026) EximInq – CBIC customs exchange rates · checked 25 Sept 2026

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