Trade calculators
Indian Cotton T-Shirt Import Calculator (UK)
Knitted crew-neck tees, 50 per carton, at an example $2.80. The new CETA preference takes duty to 0%.
→ Calculate directly: Indian Cotton T-Shirt Import Calculator (Germany)Tariff facts for this lane
Checked 2026-10-01 against the official tariff
- HS code (destination tariff)
- 6109100010
- MFN / general rate
- 12%
- Preferential rate
- Free — UK–India CETACondition: Origin statement meeting the UK–India CETA rules of origin (DCTS 9.6% is the fallback).
- Import VAT / GST
- 20%20% UK import VAT (standard rate).
- Additional duties
- None in force on the check date
Duty stack on the preset (% of customs value)
| Without preference | With UK–India CETA | |
|---|---|---|
| Base duty (MFN) | 12% | 0% |
| Customs duty | 12% | 0% |
| Import VAT / GST on value + duty (20%) | +22.4% | +20% |
| Duty + import tax | 34.4% | 20% |
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.
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 = 0.79 GBP (reference table, 2026-09-01). Static snapshot — confirm the live rate with your bank before committing to a purchase order.
Suggested retail (per unit)
Need this product sourced directly?
We connect verified buyers with audited factories — no markup, no MOQ surprises.
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. | £4,424.00 | £1,311.33 | £5,735.33 | £2.87 |
| CIFGoods, freight and insurance to destination port. Duty, tax and clearance are still yours. | £4,680.69 | £1,054.64 | £5,735.33 | £2.87 |
| DDPDelivered to your door, duty and tax paid by the supplier. Nothing left to pay on arrival. | £5,735.33 | £0.00 | £5,735.33 | £2.87 |
Import VAT / GST is usually reclaimable if you are registered — it is a cash-flow cost, not a margin cost.
About this lane
The UK–India Comprehensive Economic and Trade Agreement is the biggest tariff change for Indian apparel in years. Its preference for 6109100010 has applied since 15 July 2026 and sets cotton T-shirts at 0%, against the 12% UK Global Tariff rate and the 9.6% DCTS standard preference Indian exporters used before.
To claim it, the importer needs an origin statement that meets the CETA rules of origin for knitted garments. Shirts that fail can still fall back to DCTS at 9.6%. Import VAT is the standard 20% on adult clothing; only qualifying children's clothing is zero-rated.
Germany still charges 9.6% at best on the same shirt; the EU lane shows the difference per piece.
FAQ
Do Indian T-shirts pay import duty in the UK now?
0% since 15 July 2026 under the UK–India CETA when origin is properly claimed (6109100010, checked 2026-10-01). Without a claim: 12%, or 9.6% under DCTS.
Is VAT charged on imported T-shirts?
Yes, at the 20% standard rate. Only qualifying children's clothing is zero-rated.
Can I still use DCTS instead of CETA?
Yes. DCTS at 9.6% remains listed for the same code. It is less generous, so use it only if the shirt cannot meet the CETA rule of origin.
How does volumetric weight (CBM) affect landed cost for Indian Cotton T-Shirt Import Calculator (UK)?
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.