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HS commodity codes, import duty & tax rates and import restrictions for T shirt

Import
country
HS commodity
code
MFN duty
rate
Sales
tax
Additional duties &
taxes
Import
restrictions
Argentina 6109.10.00290E 35% 21%
• 
Statistical fee (0.5% CIF)
 
 
Australia 6109.10.0005 10% 10%
• 
Customs Service Fee (AU$55.20)
 
 
Austria 6109.10.0000 12% 20%    
Bangladesh 6109.10.00 25% 15%
• 
Supplementary Duty (SD) (60% CIFD)
• 
Regulatory Duty (RD) (5% (CIFD + Supplementary Duty (SD)))
• 
Advance Trade VAT (4% CIFD)
• 
AIT(Advance Income Tax) (5% CIFD)
 
 
Belgium 6109.10.0000 12% 21%    
Brazil 6109.10.00 35% 18%
• 
Airport fee (50% (Storage fee + Handling fee))
• 
Storage fee (1% CIFD)
• 
Handling fee (US$0.015 per KG)
• 
Declaration fee (BRL30.00)
• 
PIS PASEP COFINS tax (9.25% (CIF / (1 - 9.25)))
 
 
Bulgaria 6109.10.0000 12% 20%    
Canada 6109.10.0019 18% Depends on province    
Chile 6109.10.91 6% 19%    
China 6109.10.0021 14% 17%    
Colombia 6109.10.0000 15% 16%    
Costa Rica 6109.10.0000 14% 13%
• 
Golfito Tax (Tourism development tax) (18% CIFD)
• 
Law 6946 (National Emergency Law) (1% CIFD)
 
 
Cyprus 6109.10.0000 12% 18%    
Czech Republic 6109.10.0000 12% 21%    
Denmark 6109.10.0000 12% 25%    
Dominican Republic 6109.10.00 20% 18%
• 
Exchange Surcharge (13% CIF)
 
 
Ecuador 6109.10.0000 10% 12%
• 
FodInfa (Children development fund) (0.5% CIF)
 
 
Egypt 6109.10. 30% 10%    
Estonia 6109.10.0000 12% 20%    
Finland 6109.10.0000 12% 24%    
France 6109.10.0000 12% 19.6%    
Germany 6109.10.0000 12% 19%    
Greece 6109.10.0000 12% 23%    
Guatemala 6109.10.00 15% 12%    
Hong Kong 6109.10.10 0% 0%    
Hungary 6109.10.0000 12% 27%    
India 6109.10.00 10%, subject to minimum of INR45.00 per piece 0%
• 
Landing charges (1% CIF)
• 
Countervailing duty (12% (CIFD + Landing charges))
• 
CESS (3% Countervailing duty)
• 
Education CESS (3% (Duty + Landing charges + Countervailing duty))
 
 
Indonesia 6109.10.1000 15% 10%
• 
Income tax (7.5% CIFD)
 
 
Ireland 6109.10.0000 12% 23%    
Israel 6109.10.10 0% 18%
• 
Import port fee (50.31Import port fee, weight more 50 kg per shipment)
 
 
Italy 6109.10.0000 12% 21%    
Japan 6109.10.0126 10.9% 5%    
Jordan 6109.10.00 20% 16%    
Kuwait 6109.10.00 5% 0%    
Latvia 6109.10.0000 12% 21%    
Lithuania 6109.10.0000 12% 21%    
Luxembourg 6109.10.0000 12% 15%    
Macau 6109.10.00 0% 0%    
Malaysia 6109.10.000 0% 10%    
Malta 6109.10.0000 12% 18%    
Mexico 6109.10.01 25% 16%
• 
DTA (0.08% CIFD)
 
 
Morocco 6109.10.0010 25% 20%
• 
Parafiscal tax (0.25% CIF)
 
 
Netherlands 6109.10.0000 12% 21%    
New Zealand 6109.10.2200A 10% 15%
• 
Import entry transaction fee (NZ$38.07)
 
 
Nigeria 6109.10.0000 20% 5%    
Norway 6109.10.00 10.7% 25%    
Pakistan 6109.10.00 25% 0%    
Panama 6109.10.90 10% 7%    
Peru 6109.10.0039 11% 16%
• 
Excise (0%)
• 
Municipal tax (2% (CIFD + Excise + Tariff surcharge))
 
 
Philippines 6109.10.10 15% 12%    
Poland 6109.10.0000 12% 23%    
Portugal 6109.10.0000 12% 23%    
Romania 6109.10.0000 12% 24%    
Russian Federation 6109.10.0000 10%, subject to minimum of RUR2.00 per kg 18%    
Saudi Arabia 6109.10.00 5% 0%    
Singapore 6109.10.10 0% 7%    
Slovakia 6109.10.0000 12% 20%    
Slovenia 6109.10.0000 12% 20%    
South Africa 6109.10.9 45% 14%    
South Korea 6109.10.1000 13% 10%    
Spain 6109.10.0000 12% 21%    
Sri Lanka 6109.10. 15% 12%
• 
Import Cess (Rs75.00 per pcs)
• 
PAL (Ports and Airport Levy) (5% CIF)
 
 
Sweden 6109.10.0000 12% 25%    
Switzerland 6109.10.00 0% + CHF152.00 per 100 kg 8%    
Taiwan (ROC) 6109.10.00006 10.5% 5%
• 
Trade promotion fee (0.04% CIF)
 
 
Thailand 6109.10.10000 30% 7%    
Turkey 6109.10.000000 12% 8%    
United Arab Emirates 6109.10.00 5% 0%    
United Kingdom 6109.10.0000 12% 20%    
United States 6109.10.0012 16.5% Depends on state
• 
Merchandize Processing Fee ()
 
 
Venezuela 6109.10.00 35% 12%    
Vietnam 6109.10.10 20% 10%    
T shirt was classified as Clothes for Men → T-Shirts, Shirts & Polos → T-Shirts of cotton Edit classification 

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