Customs and HS codes for t-shirts imported from China

Customs is the stage a new importer assumes is routine, then discovers is the line that can overturn the economics of the whole order. The problem is not the complexity of the procedure but that its decisions rest on information written months before shipment, and correcting it after arrival is expensive or impossible.

How is a t-shirt classified?

Classification follows the Harmonised System, an international code whose first digits are common and which each country then extends with further digits. T-shirts fall within knitted garments, but they subdivide inside that by specific criteria: the predominant fibre (cotton, man-made fibre or wool), whether the garment is knitted or woven, and sometimes whether it is for men, women or children. A single change in these criteria can move the product into a heading with an entirely different duty rate.

Why do errors happen?

The most common cause is a generic description on the commercial invoice, such as garments or textiles. The description must be precise and consistent with the code: men's knitted t-shirt, one hundred per cent cotton, short sleeve. The second cause is changing the fabric composition after the documents were issued: if the product moves from pure cotton to a polyester blend and the documents are not updated, the code is now wrong even though it was right when written.

The core documents

• Commercial invoice: precise description, correct value, clear delivery term.
• Packing list: cartons, quantities, weights and dimensions in detail.
• Bill of lading: the title document with which the goods are collected.
• Certificate of origin: ordinary or preferential, depending on any free trade agreement.
• Conformity certificates: required in some markets and for childrenswear in particular.

The preferential certificate of origin: the forgotten line

A number of markets have free trade agreements that reduce or remove duty on goods of Chinese origin. The condition is that a certificate of origin of the correct type in the correct form is presented. The difference can be the entire duty, and yet this document is often missed simply because nobody asked the factory for it. Ask your broker before shipment: is there a preferential agreement with China for my country, and which certificate form is needed?

Customs value

Duty is calculated on value, and value depends on the delivery term: whether it includes freight and insurance or not. Buying on CIF can therefore raise the dutiable value compared with FOB under some systems. Never attempt to understate the invoice value: it is an outright offence, punished with fines, seizure and permanent scrutiny of your later shipments.

Demurrage and storage: where money disappears

The port grants a limited free period, after which daily charges begin on the container and on storage. The leading cause of delay is not customs but documents reaching the broker late. Send copies of every document to your broker as soon as the goods ship, not when the vessel arrives, and ask them to review the set before sailing so any error is corrected while the cargo is still at sea.

Frequently asked questions

Do I need an importer number? In most markets yes, along with a tax number or commercial registration.

Who decides the HS code? You are legally responsible, with your broker advising. Do not leave it to the factory, whose responsibility ends at export.

What if the shipment is rejected? The options are usually correction plus payment of the duty difference, or re-export, both expensive. Prevention lies in reviewing documents before sailing.

We prepare the complete export document set before the goods leave, and send early copies to your broker for review.