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

Trishakti Apparel · Nepal

Open data · CC BY 4.0 · sourced

Garment import duty dataset

Import duty on cotton knit T-shirts, polos and hoodies from five Asian origins into ten markets. Free to download, use and republish with credit.

No sign-up. Cite as: Trishakti Apparel (2026). Garment import duty by origin and destination (version 2026-09-25). https://trishaktiapparel.com/tools/duty-rates/

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European Union

Duty charged on CIF value. Buying guide for European Union

Made in Cotton knit T-shirts (6109.10)Cotton knit polo shirts (6105.10)Cotton sweatshirts & hoodies (6110.20) Scheme
Nepal 0%0%0% Everything But Arms
Bangladesh 0%0%0% Everything But Arms
India 9.6%9.6%9.6% Standard GSP (EU–India FTA not yet in force)
China 12%12%12% Third-country (MFN) duty
Vietnam 0%*0%*0%* EVFTA — needs Vietnamese or EU fabric

United Kingdom

Duty charged on CIF value. Buying guide for United Kingdom

Made in Cotton knit T-shirts (6109.10)Cotton knit polo shirts (6105.10)Cotton sweatshirts & hoodies (6110.20) Scheme
Nepal 0%0%0% DCTS Comprehensive Preferences
Bangladesh 0%0%0% DCTS Comprehensive Preferences
India 0%0%0% UK–India CETA (from 15 Jul 2026)
China 12%12%12% Third-country (MFN) duty
Vietnam 0%*0%*0%* UKVFTA — needs Vietnamese or UK fabric

United States

Duty charged on FOB value. Buying guide for United States

Made in Cotton knit T-shirts (6109.10)Cotton knit polo shirts (6105.10)Cotton sweatshirts & hoodies (6110.20) Scheme
Nepal 16.5%19.7%16.5% MFN only — no additional duty
Bangladesh 26.5%29.7%26.5% MFN + 10% Section 301 (forced labour)
India 26.5%29.7%26.5% MFN + 10% Section 301 (forced labour)
China 36.5%39.7%36.5% MFN + 7.5% Section 301 List 4A + 12.5% Section 301 (forced labour)
Vietnam 29%32.2%29% MFN + 12.5% Section 301 (forced labour)

Merchandise processing and harbor maintenance fees are extra.

Canada

Duty charged on FOB value. Buying guide for Canada

Made in Cotton knit T-shirts (6109.10)Cotton knit polo shirts (6105.10)Cotton sweatshirts & hoodies (6110.20) Scheme
Nepal 0%0%0% Least Developed Country Tariff
Bangladesh 0%0%0% Least Developed Country Tariff
India 18%18%18% MFN (no GPT on these lines)
China 18%18%18% MFN
Vietnam 0%*0%*0%* CPTPP — yarn-forward rule

Japan

Duty charged on CIF value. Buying guide for Japan

Made in Cotton knit T-shirts (6109.10)Cotton knit polo shirts (6105.10)Cotton sweatshirts & hoodies (6110.20) Scheme
Nepal 0%0%0% LDC preference
Bangladesh 0%0%0% LDC preference
India 0%0%0% Japan–India CEPA
China 4.6%*6.8%*6.8%* RCEP staged rate (to 31 Mar 2027)
Vietnam 0%*0%*0%* Japan–Vietnam EPA / CPTPP / RCEP

T-shirt rates are for plain fabric (6109.10-020); printed or yarn-dyed T-shirts pay 10.9% MFN and 6.8% RCEP.

Australia

Duty charged on FOB value. Buying guide for Australia

Made in Cotton knit T-shirts (6109.10)Cotton knit polo shirts (6105.10)Cotton sweatshirts & hoodies (6110.20) Scheme
Nepal 0%*0%*0%* LDC rate — 50% factory-cost rule
Bangladesh 0%*0%*0%* LDC rate — 50% factory-cost rule
India 0%0%0% Australia–India ECTA
China 0%0%0% China–Australia FTA
Vietnam 0%0%0% AANZFTA / CPTPP

United Arab Emirates

Duty charged on CIF value. Buying guide for United Arab Emirates

Made in Cotton knit T-shirts (6109.10)Cotton knit polo shirts (6105.10)Cotton sweatshirts & hoodies (6110.20) Scheme
Nepal 5%5%5% GCC common external tariff (no agreement)
Bangladesh 5%5%5% GCC common external tariff (CEPA in negotiation)
India 0%*0%*0%* UAE–India CEPA (since 1 May 2022)
China 5%5%5% GCC common external tariff (GCC–China FTA in negotiation)
Vietnam 0%*0%*0%* UAE–Vietnam CEPA (since 3 Feb 2026)

Import VAT of 5% is also charged on CIF plus duty (not shown in the chart).

India

Duty charged on CIF value. Buying guide for India

Made in Cotton knit T-shirts (6109.10)Cotton knit polo shirts (6105.10)Cotton sweatshirts & hoodies (6110.20) Scheme
Nepal 0%*0%*0%* Nepal–India Treaty of Trade or SAFTA (LDC) — 70% rule
Bangladesh 0%*0%*0%* SAFTA (LDC) — seaports only since May 2025
China 22%22%22% 20% basic duty + 10% surcharge on it (MFN)
Vietnam 22%22%22% MFN — no ASEAN–India concession on these lines

Rates shown are 20% basic customs duty plus the 10% Social Welfare Surcharge on it; the basic duty is at least Rs 45 (T-shirts), Rs 83 (polos) or Rs 85 (hoodies) per piece if that is higher, and the chart applies that minimum. IGST of 5% (18% above Rs 2,500 sale value per piece) is charged from every origin and is not shown.

South Korea

Duty charged on CIF value · checked 27 September 2026. Buying guide for South Korea

Made in Cotton knit T-shirts (6109.10)Cotton knit polo shirts (6105.10)Cotton sweatshirts & hoodies (6110.20) Scheme
Nepal 0%*0%*0%* LDC preference (to 23 Nov 2029) — 60% FOB materials rule
Bangladesh 0%*0%*0%* LDC preference (to 23 Nov 2029) — 60% FOB materials rule
India 0%*0%*0%* Korea–India CEPA — needs Indian or Korean fabric
China 2.6%*2.6%*5.2%* Korea–China FTA staged rate (2026)
Vietnam 0%*0%*0%* Korea–Vietnam FTA

Import VAT of 10% is also charged on CIF plus duty for every origin (not shown). Nepal and Bangladesh qualify only when imported materials are at most 60% of the FOB price (Korean materials excluded).

China

Duty charged on CIF value. Buying guide for China

Made in Cotton knit T-shirts (6109.10)Cotton knit polo shirts (6105.10)Cotton sweatshirts & hoodies (6110.20) Scheme
Nepal 0%*0%*0%* Zero tariff for LDCs (while Nepal is an LDC)
Bangladesh 0%*0%*0%* Zero tariff for LDCs
India 6%6%6% MFN
Vietnam 0%*0%*0%* China–ASEAN FTA

Import VAT of 13% is also charged on CIF plus duty for every origin (not shown).

* 0% only when that scheme’s rule of origin is met. Check a style with the origin checker. Not customs or legal advice.

Questions

About the data.

What is in the dataset?
The import duty that applies to cotton knit T-shirts (HS 6109.10), polos (6105.10) and sweatshirts or hoodies (6110.20) made in Nepal, Bangladesh, India, China, Vietnam, entering 10 markets. 144 rows, each with the scheme that gives the rate and links to the official tariff or legal notice it was read from.
Can I use it in my own work?
Yes. It is published under Creative Commons Attribution 4.0 (CC BY 4.0): you may copy, adapt and republish it, including commercially, as long as you credit Trishakti Apparel and link to this page.
What does “conditional” mean?
The 0% rate applies only if the preference’s rule of origin is met, for example Australia’s 50% factory-cost test for Nepal, Korea’s 60% materials test, or Vietnam’s fabric rules under its trade agreements. Our origin checker works these out per style.
How current is it?
Each rate was read from the official source on 25 September 2026 unless the row shows a later date. US duties change often; always confirm your 10-digit code with a licensed customs broker before you order.
Is duty charged on FOB or CIF?
The duty_basis field says which. The EU, UK, Japan, Korea, China, India and the UAE charge duty on CIF value; the US, Canada and Australia on FOB or transaction value.

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 8 (ASEAN–Australia–New Zealand FTA): all rates Free except listed lines; no Chapter 61 lines listed Australian Border Force · official · checked 28 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 LDC preferential tariff regulations, Appendix 2 (amended 31 Dec 2024): goods and preferential rates — every Chapter 61 and 62 line at 0%, including 6109.10, 6105.10 and 6110.20 (spreadsheet) Korea Ministry of Government Legislation – National Law Information Center · official · checked 27 Sept 2026
  22. 22 LDC preferential tariff regulations, Appendix 1 (amended 28 Feb 2025): eligible countries; Note 1 — preferences for Nepal, Laos and Bangladesh apply to goods declared for import by 23 November 2029 Korea Ministry of Government Legislation – National Law Information Center · official · checked 27 Sept 2026
  23. 23 Regulations on Providing Preferential Tariff Treatment to Least Developed Countries (최빈개발도상국에 대한 특혜관세 공여 규정), Presidential Decree No. 35947, in force 2 January 2026: Art. 2 (three years after graduation), Art. 5 (rules of origin: non-originating materials ≤ 60% of FOB price, Korean materials excluded; certificate of origin) Korea Ministry of Government Legislation – National Law Information Center · official · checked 27 Sept 2026
  24. 24 Enforcement Decree of the Act on Special Cases of the Customs Act for the Implementation of FTAs (Presidential Decree No. 36017, in force 1 May 2026), tariff schedules for 2026: Korea–Vietnam 0%; Korea–ASEAN 0–5%; Korea–China 2.6% (6105.10, 6109.10) and 5.2% (6110.20); Korea–India CEPA 0%; RCEP Korea Ministry of Government Legislation – National Law Information Center · official · checked 27 Sept 2026
  25. 25 Enforcement Rule of the FTA Customs Special Cases Act (in force 1 May 2026), product-specific rules of origin for Chapter 61: Korea–India CEPA “made from non-originating yarn” (fabric must originate); Korea–Vietnam and Korea–China change of chapter or 40% value content Korea Ministry of Government Legislation – National Law Information Center · official · checked 27 Sept 2026
  26. 26 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
  27. 27 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
  28. 28 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
  29. 29 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
  30. 30 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
  31. 31 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
  32. 32 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
  33. 33 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
  34. 34 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
  35. 35 Comprehensive Economic Partnership Agreements (partner list; Nepal and Bangladesh not listed) UAE Ministry of Foreign Trade · official · checked 25 Sept 2026
  36. 36 UAE–India CEPA (entered into force 1 May 2022) UAE Ministry of Foreign Trade · official · checked 25 Sept 2026
  37. 37 GCC free trade agreements (China listed as under negotiation) UAE Ministry of Foreign Trade · official · checked 25 Sept 2026
  38. 38 UAE–Vietnam CEPA (signed 28 October 2024, entered into force 3 February 2026) UAE Ministry of Foreign Trade · official · checked 25 Sept 2026
  39. 39 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
  40. 40 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
  41. 41 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
  42. 42 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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