The Import Journey at a Glance
Bringing a garment order from Bangladesh into Great Britain follows a predictable sequence. Your factory finishes and packs the goods, books or hands over to a freight forwarder, the shipment travels by sea or air, customs clears it at the UK border, duty and import VAT are dealt with, and a haulier delivers to your warehouse or fulfilment centre. Each stage has a cost, a document and a person responsible, and most delays on first orders come from one of those being unclear when the order is placed.
The good news is that Bangladesh is one of the UK's best-established clothing supply countries, and the process is well understood by forwarders and customs agents. If you are still choosing where to manufacture, our comparison of Bangladesh vs China covers capability, minimums and lead times; this guide assumes you have decided to source from Bangladesh and want to understand what happens next.
Step 1: Get an EORI Number
To import goods into the UK as a business you will normally need a GB EORI number (Economic Operators Registration and Identification). It identifies you to customs on declarations and is free to obtain from HMRC; the application guidance is on GOV.UK. Many forwarders and customs brokers can submit declarations on your behalf, but they will still need your EORI, so apply before the shipment leaves Bangladesh rather than when it arrives.
If you are VAT-registered, also check that your VAT registration details are consistent with your EORI. You will need this when you choose how to account for import VAT, covered below.
Step 2: Classify Your Garments with Commodity Codes
Every product imported into the UK is classified under a commodity code (also called a tariff or HS code). The code decides the rate of duty, any preferential treatment, and the statistical and regulatory rules that apply. For clothing, the relevant chapters are broadly:
- Chapter 61: knitted or crocheted apparel, which includes T-shirts, sweatshirts, hoodies and jersey garments.
- Chapter 62: woven (not knitted) apparel, such as trousers, shirts, jackets and denim jeans.
Within each chapter the code becomes more specific depending on the garment type, the fibre (cotton, synthetic, mixed) and sometimes the gender or style. Do not guess: use the UK Trade Tariff to find the code, ask your forwarder to confirm it, and make sure the same code appears on your commercial invoice and packing list. A wrong code can mean the wrong duty rate and a correction later.
Step 3: Understand Import Duty and the DCTS
Import duty on clothing varies by product and by where it comes from. Under the UK Global Tariff, many knitted and woven garments carry a standard rate in the region of 12%. However, Bangladesh benefits from the UK's Developing Countries Trading Scheme (DCTS), which gives eligible developing countries reduced or zero tariffs on many goods. As a least developed country, Bangladesh has so far been in the most generous tier, under which the great majority of garment lines enter the UK duty-free when the origin rules are met. The scheme's structure is described in the DCTS preference tiers guidance.
Two practical points matter for buyers:
- Rules of origin. Duty-free treatment depends on the goods qualifying as originating in Bangladesh. The rules were simplified from 1 January 2026, so that for many garments the key test is that cutting and sewing is carried out in an eligible country, even where some fabric is imported. Read the official rules of origin guidance, and confirm with your factory that it can supply the correct proof of origin documentation.
- Bangladesh's LDC graduation. Bangladesh is scheduled to graduate from least developed country status on 24 November 2026, and a request for a three-year deferral is before the United Nations General Assembly. The UK has said that Bangladesh will keep its market access for three years after graduation, and that the Enhanced Preferences tier continues to cover clothing chapters 61 and 62 at zero duty. Because this position is changing, always check the current guidance on GOV.UK before you finalise landed-cost assumptions for orders that land after late 2026.
To claim preferential duty you must hold valid proof of origin and meet the conditions set out in GOV.UK's guidance on using the DCTS to import goods. If you cannot prove origin, you may be charged the standard rate, so build the paperwork into your purchase order from the start.
Step 4: Import VAT and Postponed VAT Accounting
On top of any duty, UK import VAT (normally 20% for clothing) is charged on the customs value of the goods plus duty and certain costs of getting them to the UK. Adult clothing is standard-rated; certain children's clothing may be zero-rated, so check the rules for your product category.
If your business is VAT-registered, postponed VAT accounting lets you account for import VAT on your VAT return instead of paying it at the border and reclaiming it later. That improves cash flow considerably on a large shipment. HMRC explains the process in its guidance on when you can account for import VAT on your VAT return. If you are not VAT-registered, import VAT is payable at the border and cannot be reclaimed, which changes your true cost per garment and is worth modelling before you order. Our guide to starting a clothing brand in the UK explains when VAT registration becomes compulsory.
Step 5: Choose the Right Incoterm
Incoterms are standard trade terms, published by the International Chamber of Commerce, that define who arranges and pays for each stage of the journey and when risk passes. The terms you are most likely to see on a Bangladeshi quote are:
| Incoterm | What the factory covers | What you cover |
|---|---|---|
| EXW (Ex Works) | Goods made available at the factory | Everything from there: loading, export clearance, freight, import clearance, duty, VAT |
| FOB (Free on Board) | Goods loaded on the vessel at the named port, with export clearance | Sea freight, insurance, UK import clearance, duty, VAT and delivery |
| CIF (Cost, Insurance and Freight) | As FOB, plus sea freight and minimum insurance to the UK port | UK import clearance, duty, VAT and delivery; risk passes at loading |
| DDP (Delivered Duty Paid) | Delivery to your door with import clearance and duty | Little, but the price embeds the seller's costs and margin |
For first orders, FOB is the most common and gives you transparent control of freight: you appoint your own forwarder and can compare quotes. The ICC Incoterms rules are the authoritative reference. Whichever term you choose, write it into the purchase order with the named port, such as “FOB Chattogram”, so there is no argument later about who pays for what.
Step 6: Sea Freight, Air Freight and Transit Times
Most garment orders from Bangladesh travel by sea, usually from Chattogram, often with a transhipment connection, and arrive at ports such as Felixstowe, London Gateway or Southampton. Port-to-port transit is typically several weeks, and when you add booking, container loading, customs clearance and inland delivery the end-to-end time can be considerably longer. Air freight is far faster, normally measured in days rather than weeks, but costs many times more per kilogram, so it is best reserved for urgent replenishment or small sample shipments.
- FCL (full container load) suits larger orders and offers a lower cost per carton.
- LCL (less than container load) shares a container with other shippers; it suits smaller orders but adds handling and can take longer.
- Air or courier suits samples, urgent top-ups and high-value, low-volume lines.
Build realistic buffers into your plan: peak season, port congestion and weather all move dates. Our guide to clothing production lead times shows how to work backwards from your launch date.
Step 7: The Documents Customs Will Ask For
- Commercial invoice with full description, quantity, unit price, currency, Incoterm and commodity code.
- Packing list showing cartons, weights and dimensions.
- Bill of lading (sea) or air waybill (air).
- Proof of origin if you are claiming a preferential rate.
- Your EORI number and, where relevant, your VAT number.
- Any product compliance records, such as fibre composition and labelling information.
Inconsistent documents are the single most common cause of customs queries. The invoice, packing list and shipping document should all agree on quantities, descriptions and values.
Calculating Your True Landed Cost
The factory price is only one line in the final cost. A sensible landed-cost sheet adds: the garment price, any testing or inspection fees, export packing, freight and insurance, duty (if any), import VAT (if not recoverable), customs broker and port charges, and delivery to your warehouse. Our clothing manufacturing cost guide shows how those components fit together, and how to price clothing turns the landed figure into a wholesale and retail price.
Reducing Risk on Your First Import
- Agree specifications and approvals before production, using a tech pack.
- Arrange a pre-shipment check; AQL inspection catches problems before the goods leave Bangladesh.
- Confirm proof-of-origin paperwork with the factory in writing.
- Obtain forwarder quotes for the full journey, not just the sea leg.
- Check UK textile labelling requirements, including fibre composition, before the goods are packed.
- Insure the shipment, even where the Incoterm does not require it.
How Ruhrose Helps UK Buyers Import
Ruhrose manufactures in Bangladesh with a UK-facing buyer support team, so brands get one point of contact from development through to shipment. We quote on clear terms, share the documents your forwarder needs, and work with buyers on low minimums from 500 pieces per style and colour. If you would like help structuring your first import, start a product enquiry and we will talk through the route and the paperwork.