Trade calculators
Indian Cotton T-Shirt Import Calculator (Germany)
Knitted crew-neck tees, 50 per carton, at an example $2.80. The calculator starts at the 9.6% GSP rate.
→ Calculate directly: Indian Cotton T-Shirt Import Calculator (UK)Tariff facts for this lane
Checked 2026-10-01 against the official tariff
- HS code (destination tariff)
- 6109 10 00 10
- MFN / general rate
- 12%
- Preferential rate
- 9.6% — EU GSPCondition: Indian origin shown by a REX statement on origin; the garment must meet the GSP rule of origin.
- Import VAT / GST
- 19%19% German import VAT (standard rate, § 12(1) UStG).
- Additional duties
- None in force on the check date
Duty stack on the preset (% of customs value)
| Without preference | With EU GSP | |
|---|---|---|
| Base duty (MFN) | 12% | 9.6% |
| Customs duty | 12% | 9.6% |
| Import VAT / GST on value + duty (19%) | +21.28% | +20.82% |
| Duty + import tax | 33.28% | 30.42% |
Duty here is a % of customs value, which this country assesses on CIF value (goods + freight + insurance) — the same base the calculator below uses.
Freight is an input, not a quoted figure: the calculator starts at a placeholder $0.40/kg — replace it with your forwarder's quote.
Official sources (2026-10-01)
Preset starting value. Replace it with the rate from your destination's HS-code lookup (US: HTS, EU: TARIC, UK: HMRC).
Enter supplier cost and freight in USD. Results are converted to your display currency at the static reference rate shown below.
Rate used: 1 USD = 0.92 EUR (reference table, 2026-09-01). Static snapshot — confirm the live rate with your bank before committing to a purchase order.
Suggested retail (per unit)
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Same shipment, three Incoterms. The total you end up paying barely moves; what changes is how much sits on the supplier’s invoice and how much lands on you later as freight, duty and tax.
| Incoterm | Supplier invoices you | You still pay | Total landed | Per unit |
|---|---|---|---|---|
| FOBGoods on board at origin port. You arrange and pay freight, insurance, duty, tax and clearance. | €5,152.00 | €2,093.46 | €7,245.46 | €3.62 |
| CIFGoods, freight and insurance to destination port. Duty, tax and clearance are still yours. | €5,450.93 | €1,794.53 | €7,245.46 | €3.62 |
| DDPDelivered to your door, duty and tax paid by the supplier. Nothing left to pay on arrival. | €7,245.46 | €0.00 | €7,245.46 | €3.62 |
Import VAT / GST is usually reclaimable if you are registered — it is a cash-flow cost, not a margin cost.
About this lane
India is a beneficiary of the EU's general GSP arrangement, which trims the 12% third-country duty on cotton T-shirts to 9.6%. It is a modest cut and it is not automatic. The exporter must be registered in the REX system and put a statement on origin on the invoice, and the shirt must meet the GSP rule of origin for knitted garments.
There was no EU–India FTA preference in TARIC on 1 October 2026, so 9.6% is the best rate available. Import VAT is the standard 19%. Women's and girls' tees use 6109 10 00 90 at the same rates.
The UK moved faster: under the UK–India CETA the same shirt has entered the UK duty-free since 15 July 2026. See the T-shirt to UK lane.
FAQ
What duty do Indian cotton T-shirts pay in Germany?
12% third-country duty, or 9.6% under the EU GSP general arrangement with a REX statement on origin (TARIC 6109 10 00 10, checked 2026-10-01).
Is there an EU–India FTA rate for T-shirts?
Not in TARIC on the check date. Until a preference appears there, GSP at 9.6% is the lowest rate available.
What does REX mean for my supplier?
The exporter registers once in the EU's Registered Exporter system and then writes a statement on origin on the commercial invoice. Without it the shipment pays 12%.
How does volumetric weight (CBM) affect landed cost for Indian Cotton T-Shirt Import Calculator (Germany)?
Volumetric weight converts box dimensions (L × W × H in cm) ÷ 5,000 into chargeable kilograms. Ocean LCL and air freight bill on whichever is higher between actual gross weight and volumetric weight, so low-density bulky goods inflate landed cost even when light.
How is landed cost and recommended retail margin calculated?
Landed cost = (FOB unit cost × MOQ) + chargeable freight + (FOB + freight) × duty rate. Retail price for an X% margin = landed cost ÷ (1 − X/100). At 45% margin, every $1 of landed cost requires $1.82 of retail price.
What is the standard volumetric divisor and when does it change?
Default is 5,000 cm³/kg, used for general air freight consolidation and ocean LCL. Some express airlines use 6,000; domestic couriers use 4,000–5,000. If your forwarder applies a different divisor, manually adjust the chargeable weight.
What's the difference between Incoterms FOB, CIF, and DDP?
FOB (Free On Board): the seller delivers to the origin port; the buyer pays freight and insurance. CIF (Cost Insurance Freight): the seller covers freight and insurance to the destination port, but you handle customs clearance and last-mile. DDP (Delivered Duty Paid): the seller delivers to your door with all duties paid — most expensive but simplest.
Which payment method is safest for a first international B2B order?
Small orders (under $10K): T/T 30% deposit + 70% against B/L copy. Medium ($10–50K): L/C (letter of credit) with the bank as escrow. Large (over $50K): escrow via Alibaba Trade Assurance or pre-shipment inspection (PSI). Never pay 100% upfront on a first transaction.