In short
Fabric is close to half of any garment price in Bangladesh and the cost of making 15–24%; a 2023 study of factory cost sheets put a basic t-shirt at US$39.40 a dozen. CMB Sourcing Ltd. publishes no prices and quotes each style from its tech pack. Duty as of September 2026: 0% into the UK, EU, Canada and Australia, and normal duty plus an additional 10% into the US.
Want a costing for your own style? Send us your enquiry
What clothing costs to make in Bangladesh depends on the garment: fabric is close to half of any garment price and the cost of making 15–24%; construction, decoration, testing and shipping terms build up the rest. CMB Sourcing Ltd. publishes no prices, because every style is quoted from its own tech pack. This guide shows how a price is built, lists our minimums and what moves the price in fourteen product categories, walks through a published cost sheet line by line, and turns an FOB price into a delivered cost for the UK, EU, US, Canada and Australia.
Minimums and what moves the price, by product
These are the minimums for each category made through CMB Sourcing Ltd., with the choices that usually move the price most. We publish no prices: fabric, weight, decoration, quantity and shipping terms set every one, so each style is quoted from your tech pack or a reference garment, and the sections below explain why.
| Product | Minimum per style and colour | What usually moves the price |
|---|---|---|
| Socks | 5,000 pairs | Yarn, cushioning, jacquard logos |
| Underwear | 5,000 pieces | Modal or Supima yarns, elastics, printing |
| Caps and headwear | Confirmed on your quote; our orders start at 500 pieces | Embroidery, brim and closure parts |
| Kidswear and babywear | Confirmed on your quote; our orders start at 500 pieces | Safety testing, prints, size range |
| T-shirts | 500 pieces | Jersey weight, organic cotton, print method |
| Activewear | Confirmed on your quote; our orders start at 500 pieces | Elastane content, performance finishes, flatlock seams |
| Polo shirts | Confirmed on your quote; our orders start at 500 pieces | Piqué weight, collar and placket construction |
| Woven shirts | 2,000 pieces | Fabric construction, sewing operations, fusing |
| Swimwear | Confirmed on your quote; our orders start at 500 pieces | Chlorine-resistant fabric, lining, cups and hardware |
| Sweaters and knitwear | Confirmed on your quote; our orders start at 500 pieces | Yarn, gauge, knitting time |
| Workwear and uniforms | 2,000 pieces | Heavy twill, reinforcement, reflective tape |
| Hoodies and sweatshirts | 500 pieces | Fleece weight, garment dye, embroidery |
| Denim jeans | 2,000 pieces | Denim weight, washes, hardware |
| Jackets and outerwear | 2,000 pieces | Shell fabric, lining and fill, zips, seam sealing |
Minimums as of 8 October 2026, for our own orders. Small first runs from 150 pieces go to our sister company, which prices them itself; our co-founder Homaira Jashim co-founded it and AB Rahman is its Head of Growth.

What a garment price is made of
A factory or buying house costs each style line by line. A 2023 study of cost sheets from four Bangladeshi garment factories, published in the Journal of Textile Science and Technology, lists the main components:
- Fabric: the amount of fabric per garment, including cutting waste, multiplied by the fabric price.
- Trims and accessories: thread, labels, buttons, zips, tags, polybags and cartons.
- Cost of making (CM): cutting, sewing, finishing and packing labour and overheads.
- Washing, print and embroidery, where the design needs them.
- Testing: laboratory tests your market or retailer requires.
- Commercial, transport and other costs: banking, documents and inland transport, plus any agent commission and the factory’s margin.
How the cost splits by product
The same study broke down four basic FOB orders:
| Product | Fabric | Trims | Accessories | Cost of making | Other costs |
|---|---|---|---|---|---|
| Woven shirt | 49.1% | 3.4% | 4.1% | 23.5% | 19.8% |
| Woven trousers | 38.0% | 4.7% | 4.2% | 22.4% | 30.7% |
| T-shirt | 42.6% | 3.8% | 8.5% | 15.2% | 30.0% |
| Polo shirt | 52.3% | 3.2% | 2.9% | 17.0% | 24.7% |
Two patterns matter for your costing. Fabric is the largest single cost for every product, close to half of the price. And construction drives labour: the study notes a t-shirt needs about 12 sewing operations and a polo about 16, while a shirt has more than 40, which is why its cost of making is the highest.
A t-shirt cost sheet, line by line
To see what those shares mean in money, take the study’s own basic t-shirt, costed at US$39.40 a dozen on FOB terms, about US$3.28 a piece. These are the study’s 2023 figures from four Bangladeshi factories, not our price and not a quote: your own sheet will differ with every choice below. The study’s tee also had a chest print and a garment wash, which it counted in other costs.
| Line | Share (study) | About per piece (study) | What it covers |
|---|---|---|---|
| Fabric | 42.6% | US$1.40 | Jersey per piece including cutting waste, at the mill price |
| Trims | 3.8% | US$0.12 | Thread, main label, care label, size label |
| Accessories | 8.5% | US$0.28 | Hang tag, polybag, carton, tape |
| Cost of making | 15.2% | US$0.50 | Cutting, sewing, finishing, packing, factory overhead |
| Other | 30.0% | US$0.99 | Commercial costs, transport to port, testing, the print and wash, margin |
The per-piece figures are the study’s dozen price divided by 12 and multiplied by its rounded shares, so they are approximate; the study itself gives the fabric as US$16.78 a dozen and the cost of making as US$6.00 a dozen. Read the sheet from the top. Fabric is where a quote is won or lost: a heavier jersey, a custom colour with its own dye lot, or certified organic cotton each move the largest line first. The cost of making, the line people argue about most, is under a fifth of the total on a basic tee.
What moves the price most
- Fabric choice. Composition, weight (GSM or ounces), custom colours and certified fibres such as organic or recycled cotton all change the largest line in the costing. Our fabric sourcing page explains where Bangladesh makes its own fabric and where it imports it, which also decides your duty after LDC graduation.
- Construction. Every extra panel, pocket, placket or topstitch adds sewing operations and time.
- Washes and decoration. Garment dyeing, enzyme or stone washes, prints and embroidery are costed separately. Screen printing is priced by colours and positions, embroidery by stitch count, sublimation by area; see how each method is priced.
- Quantity per style and colour. Set-up, sampling and fabric minimums are spread over fewer pieces on small orders, which is why a 300-piece run costs more per piece than 3,000 of the same style. Our guide to minimum order quantities shows where the thresholds sit.
- Testing and compliance. Children’s products and some retailers need specific laboratory tests, charged per test.
- Shipping terms. An FOB price stops at the port in Bangladesh. CIF adds sea freight and insurance, and DDP adds import duty, clearance and delivery to your door.
Want a real costing for your style?
Send the tech pack or a reference garment with your quantity and market. We reply within one working day, and the costing shows what sits inside the price.

The costs that sit outside the price per piece
Compare quotes on the same basis by asking what is excluded. Development samples and pattern making are usually charged, then credited or waived against a bulk order. Fabric swatches, lab dips and strike-offs travel by courier, and courier charges add up on a long development. Laboratory testing is billed per test at the laboratory’s rate. A third-party inspection, if your retailer requires one, is priced per inspector-day. None of these are large next to a production order, but all of them arrive before it, and a quote that hides them is not a lower quote.
Labour costs in context
The minimum monthly wage for Bangladesh’s garment workers was set at Tk 12,500 in late 2023. In December 2024, workers, owners and the government agreed a 9% annual increment. Labour is only one part of the cost of making, which the study above puts at 15–24% of the price of basic garments, so a wage rise of that size moves a garment price by a few cents rather than by dollars.
From FOB price to landed cost, market by market
To compare Bangladesh with other countries, compare landed cost, not FOB price. Add freight and insurance, import duty, clearance and delivery for your market. Duty is where the markets differ most, and as of September 2026 it favours Bangladesh in every major market except the United States.
| Market | Duty on clothing from Bangladesh as of September 2026 | Under |
|---|---|---|
| United Kingdom | 0% | Developing Countries Trading Scheme, Comprehensive Preferences |
| European Union | 0% | Everything But Arms, with a REX statement on origin |
| Canada | 0% | Least Developed Country Tariff |
| Australia | 0% | Australian System of Tariff Preferences |
| New Zealand | 0% | Preference for least developed countries (checked 14 October 2026) |
| United States | Normal duty, 16.5% on cotton t-shirts and 32% on man-made fibre knits, plus an additional 10% tariff | No preference for Bangladesh |
Two cautions. Zero duty depends on the goods meeting the origin rules and the shipment carrying the right proof, which our shipping guide explains. And Bangladesh is scheduled to leave the least developed country category on 24 November 2029, after which each preference follows its own transition; the UN General Assembly moved the date from 24 November 2026 on 29 October 2026. Our LDC graduation guide sets out the dates market by market.
The order cost estimator turns a price per piece into an order total and shows the cost split, and the landed cost calculator does the rest of the arithmetic once your quote states the shipping term.
Duty on a hoodie from Bangladesh, worked through (23 September 2026)
The table above gives the rules. Here they are applied to one hoodie at an illustrative price of US$10.00 paid to the seller for the goods, a figure invented for the arithmetic: it is not a quote and not our price. Freight, insurance and broker fees are left out because they come from your forwarder; transit times are in our sea vs air freight guide. The fibre that predominates by weight decides the tariff line, so cotton-rich and polyester-rich hoodies are classified differently, as our HS code guide explains.
| Market | Tariff line checked | Duty rate, goods of Bangladesh | Duty on US$10.00 | Main extra charge at import |
|---|---|---|---|---|
| United States, cotton | HTS 6110.20.20 | 16.5% plus 10% Section 301: 26.5% | US$2.65 | Merchandise processing fee per entry |
| United States, man-made fibre | HTS 6110.30.30 | 32% plus 10% Section 301: 42% | US$4.20 | Merchandise processing fee per entry |
| United Kingdom | 6110 20 91 00 (men’s or boys’, cotton) | 0% under DCTS Comprehensive Preferences; 12% without valid origin proof | US$0.00 | Import VAT at 20% |
| European Union | Heading 6110 | 0% under Everything But Arms | US$0.00 | Import VAT at the importing member state’s rate |
| Australia | Heading 6110 | 0% under the Australian System of Tariff Preferences | US$0.00 | GST at 10% |
The US figure: what the extra 10% is, and what it is charged on
The extra 10% is the Section 301 tariff on products of Bangladesh entered on or after 24 July 2026, recorded in the US tariff schedule under heading 9903.05.26 as the garment’s own rate plus 10%, and US duty is charged on the price actually paid for the goods, without international freight and insurance. The “reciprocal” tariffs of 2025, still quoted on some sourcing pages, ended with Executive Order 14389 of 20 February 2026. Our guide to US tariffs on clothing from Bangladesh gives the rate for each garment, the fees per entry and the rules for samples.
The UK, EU and Australian figures: zero duty, not zero tax
All three zero rates depend on the origin rules and proof described above. In the UK the same 0% and 12% apply to a man-made fibre hoodie (6110 30 91 00). UK import VAT is 20% of the customs value plus transport, insurance and other costs up to the goods’ first destination in the UK, plus any duty. A VAT-registered business can declare it through postponed VAT accounting and reclaim it as input tax under the normal rules; a UK business that is not registered for VAT pays it and cannot reclaim it.
In the EU each member state sets its own VAT rates, with a standard rate of at least 15%, and the customs value includes transport and insurance up to the point where the goods enter the EU, which matters if the preference is refused. Australia admits goods of Bangladesh duty-free on every tariff line, provided the last process of manufacture happens in Bangladesh and at least 50% of the total factory cost is labour and materials from least developed countries, Forum Island Countries, developing countries or Australia, with materials from developing countries that are not LDCs counting for no more than 25%. Fabric from India or Pakistan, for example, counts towards that 50% only up to 25% of the total factory cost. GST of 10% is then charged on the customs value plus international transport, insurance and any duty.
New Zealand also admits goods of Bangladesh duty-free, under its preference for least developed countries, but its cost test is stricter for imported fabric: the last process must happen in Bangladesh and at least 50% of the factory or works cost must be spent in least developed countries or New Zealand, so fabric from China, India or Pakistan counts against it in full. NZ Customs then charges GST of 15% on the customs value plus any duty and the shipping and insurance costs (both checked 14 October 2026).
How to get an accurate quote
Quotes are only comparable when every supplier prices the same specification. Send a tech pack or reference garment, the fabric composition and weight, your quantity per style and colour, decoration details, your market and your preferred shipping terms. If you do not have a tech pack, our free template covers what a factory needs. Tell us what you want to make and we will reply within one working day with questions or a first costing.
Questions buyers ask.
What percentage of a garment's cost is fabric?
Close to half, for basic garments. A 2023 study of cost sheets from four Bangladeshi factories, published in the Journal of Textile Science and Technology, put fabric at 49.1% of the FOB price of a woven shirt, 38.0% of woven trousers, 42.6% of a t-shirt and 52.3% of a polo shirt. Fabric was the largest single line for every product. That is why fabric choices move a quote more than anything else: a heavier jersey, a custom colour with its own dye lot, or certified organic or recycled cotton each change the biggest number on the sheet first. The fabric line also includes cutting waste, so a pattern that uses cloth efficiently lowers it. When two quotes for the same style differ widely, ask each supplier for the fabric composition, weight and consumption per piece. Usually the gap is in the cloth, not in the sewing, and a quote is only comparable once both use the same fabric.
How much of a garment's price is labour in Bangladesh?
Between 15% and 24% of the price of a basic garment. That is the cost of making, which covers cutting, sewing, finishing and packing labour plus factory overheads, in a 2023 study of Bangladeshi cost sheets: 15.2% of a basic t-shirt, 17.0% of a polo, 22.4% of woven trousers and 23.5% of a woven shirt. On the study’s own basic t-shirt, priced at US$39.40 a dozen, the cost of making was US$6.00 a dozen, about US$0.50 a piece. Construction is what drives it: a t-shirt needs about 12 sewing operations, a polo about 16 and a shirt more than 40. The minimum monthly wage for garment workers was set at Tk 12,500 from 1 December 2023, with a 9% annual increment agreed in December 2024. Because labour is only one part of the cost of making, a rise of that size moves a garment price by cents rather than dollars, while fabric and shipping terms move it far more. The next wage review is due by law in November 2026.
What costs are not included in a clothing manufacturer's price per piece?
Several costs arrive before the production order and sit outside the price per piece. Development samples and pattern making are usually charged, then credited or waived against a bulk order. Fabric swatches, lab dips and strike-offs travel by courier, and those charges add up over a long development. Laboratory testing is billed per test at the laboratory's rate, and children's products and some retailers need specific tests. A third-party inspection, if your retailer requires one, is priced per inspector-day. Shipping terms matter too: an FOB price stops at the port in Bangladesh, CIF adds sea freight and insurance, and DDP adds import duty, clearance and delivery to your door. None of these extras is large next to a production order, but a quote that hides them is not a lower quote. Ask every supplier what is excluded, so you compare offers on the same basis.
How much does it cost to manufacture clothing in Bangladesh, by product?
We publish no prices for any product: each style made through CMB Sourcing Ltd. is quoted from its tech pack or a reference garment, because fabric, weight, decoration, quantity and shipping terms set the price, and we reply with a first costing within one working day. Minimums are per style and colour: 500 pieces for t-shirts and hoodies; 2,000 for denim, jackets, woven shirts, workwear and uniforms; 5,000 pieces for underwear and 5,000 pairs for socks. Our own orders start at 500 pieces, and the exact minimum for other categories is confirmed on your quote. Smaller runs are priced separately. For scale from published research, a 2023 study of cost sheets from four Bangladeshi factories put a basic t-shirt at US$39.40 a dozen FOB, about US$3.28 a piece; that is the study’s figure, not ours. The table in this guide lists what moves the price in each category.
How much does it cost to make a t-shirt in Bangladesh?
We publish no prices: a t-shirt made through CMB Sourcing Ltd. is quoted from your tech pack or a reference tee, at our minimum of 500 pieces per style and colour, and we reply with a first costing within one working day. For scale, a 2023 study of Bangladeshi cost sheets in the Journal of Textile Science and Technology costed a basic t-shirt at US$39.40 a dozen, about US$3.28 a piece: fabric 42.6%, or about US$1.40; trims 3.8%, about US$0.12; accessories such as hang tags, polybags and cartons 8.5%, about US$0.28; cost of making 15.2%, about US$0.50; and commercial costs, transport to port, testing and margin 30.0%, about US$0.99. Those are the study’s 2023 figures, not our price and not a quote. The choices that move a t-shirt price most are the jersey weight, organic cotton and the print method; the first two change the fabric line, the largest on the sheet. A t-shirt needs about 12 sewing operations, so labour moves it less than cloth does. Sampling sits outside the price, and whether freight and duty are inside it depends on the shipping term confirmed on your quote.
Sources
Checked . Rules and figures change, so confirm anything that affects your pricing.
Show all 20 sourcesHide the sources
- New Zealand Customs Service: Customs duty and GST (GST of 15% on the customs value plus duty, shipping and insurance) (checked 14 October 2026) (opens in a new tab)
- New Zealand Customs Service: Fact Sheet 8, Preferential tariff duty rates and an explanation about the rules of origin (least developed country rate Free; 50% factory cost rule counting least developed countries and New Zealand) (checked 14 October 2026) (opens in a new tab)
- Rajib et al. (2023) — Complete Garment Costing with Major Cost Breakdown, Journal of Textile Science and Technology, 9, 115–126 (opens in a new tab)
- The Daily Star — All sides for 9% raise in minimum garment wage (9 December 2024) (opens in a new tab)
- GOV.UK — How to claim preferences under the DCTS (opens in a new tab)
- Access2Markets (European Commission) — Everything But Arms (EBA) (opens in a new tab)
- Canada Border Services Agency — Guide to the Least Developed Country Tariff (opens in a new tab)
- Bangladesh Customs — DFQF Australia (Australian System of Tariff Preferences) (opens in a new tab)
- Office of the United States Trade Representative, Federal Register 2026-15181 (28 July 2026): Section 301 actions, 10% tariff on products of Bangladesh entered from 24 July 2026 (opens in a new tab)
- USITC: Harmonized Tariff Schedule of the United States, 2026 Revision 19, general rates for 6109.10.00 (16.5%), 6109.90.10 (32%), 6110.20.20 (16.5%) and 6110.30.30 (32%), and heading 9903.05.26 (products of Bangladesh: applicable duty plus 10%), checked 23 September 2026 (opens in a new tab)
- eCFR: 19 CFR 152.102(f), price actually paid or payable excludes international freight and insurance to the United States (opens in a new tab)
- Executive Order 14389 of 20 February 2026, Federal Register 2026-03832: Ending Certain Tariff Actions, ending IEEPA duties including those of Executive Order 14257 (reciprocal tariffs) (opens in a new tab)
- UK Trade Tariff: commodity 6110 20 91 00, 12% third-country duty, 0% under DCTS Comprehensive Preferences (Bangladesh a member), 20% VAT (opens in a new tab)
- GOV.UK: Paying VAT on imports from outside the UK, value for VAT and postponed VAT accounting (opens in a new tab)
- EUR-Lex: Regulation (EU) No 952/2013, Union Customs Code, Article 71, transport and insurance up to entry into the EU form part of the customs value (opens in a new tab)
- European Commission: VAT rates, set by each member state, standard rate no lower than 15% (opens in a new tab)
- Australian Border Force: GST on imported goods, 10% of the value of the taxable importation (opens in a new tab)
- UN LDC Portal: Bangladesh graduation status, scheduled for 24 November 2029 after the General Assembly extended the preparatory period on 29 October 2026 (opens in a new tab)
- Australian Border Force: Preferential Rules of Origin guide, approved 29 August 2025 (Australian System of Tariff Preferences; LDC rule: last process in the LDC and at least 50% of total factory cost from the qualifying area; non-LDC developing-country materials limited to 25% of total factory cost; Annex 1 marks India and Pakistan as 25%-limited for LDC goods) (opens in a new tab)
- Australian Customs Notice 2003/48: Least-developed countries, rules of origin (Customs Act 1901 sections 153NA and 153D; qualifying area of developing countries, Forum Island Countries and Australia; 25% limit on materials from developing countries that are not LDCs) (opens in a new tab)