How to export T-shirts from the UK to China
Classify your T-shirts by garment type and fibre, agree the import route, and settle textile safety and border costs with the importer. The listed Chinese tariff lines carry MFN duty of 6% or 8%; the standard import VAT rate is 13%. Cambridge China Bridge's own staff in China find and check Chinese importers and distributors for UK brands.
Match each garment to its import route
To export T-shirts and casual tops to China, classify each style by garment type and fibre, agree the route with your buyer, and settle textile safety requirements before shipment. Within UK exports under HS 610610/610620/610690/610910/610990, the largest line was cotton T-shirts, singlets and other vests, knitted or crocheted, under 61091000: £1.4m.
HMRC recorded £1.9m of UK goods exports to mainland China under HS 610610, 610620, 610690, 610910, 610990 in 2025 (2024: £1.7m, +8.5%). Exports to Hong Kong under the same codes were £10.8m. January to July 2026: £1.1m against £998k in the same months of 2025 (+7.3%).
Price against the Chinese tariff line
The listed Chinese tariff lines carry the MFN rates shown below. Duty and import VAT add to the importer's landed cost and shape the price they can offer. The VAT Law's standard import rate is 13%, calculated on customs value plus duty plus consumption tax. Your importer's customs broker confirms whether consumption tax applies to these tops.
| Chinese tariff line | Rate |
|---|---|
| 61061000 | 6% |
| 61062000 | 8% |
| 61069000 | 6% |
| 61091000 | 6% |
| 61099010 | 6% |
| 61099090 | 6% |
Resolve textile safety and packaging requirements
GB 18401-2010 is the current mandatory national standard for basic textile product safety. Give the importer each style's garment and fibre details so the relevant requirements can be confirmed. Settle labelling and any product approval requirements with the importer and the relevant authority before printing packaging. GACC Decree 280 concerns overseas food manufacturers; its food-manufacturer registration does not apply to these tops.
Prepare the UK export declaration
For exports from England, Scotland or Wales, obtain a GB EORI number and identify the correct UK commodity code for each garment. The online export declaration needs value, weight, packaging, destination, transport and invoice and packing list references. Give the carrier the invoice and any required export licences or certificates. Agree who will make the declaration before handing over the tops.
Use cross-border retail for personal purchases
The cross-border e-commerce retail import list includes all the Chinese tariff lines shown above. Under bonded 1210 or direct 9610 retail imports, listed goods are supervised as personal-use articles, without first-import licence, registration or filing requirements. Exceptions cover suspended epidemic-area goods and emergency handling of major quality and safety risks.
The overseas retail business carries the main product quality and safety responsibility. It must appoint a mainland-registered company to register with customs, declare truthfully and share civil liability. The personal transaction limits are RMB 5,000 per purchase and RMB 26,000 annually.
Before ordering, consumers must accept a risk notice covering origin-country standards, possible differences from Chinese standards and possible absence of Chinese labels, with Chinese electronic labels viewable online. These tops are for personal use and cannot be resold through this route.
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Find and check the Chinese buyer
Our own staff in China find and check Chinese importers and distributors for UK brands. If an importer has already approached your brand about these tops, our staff in China check that company before stock is sent or anything is signed.
We prepare registration and label work with licensed partners in China. The importer of record and any required cross-border e-commerce agent remain licensed partners' roles; your brand's own filings stay yours. Use our export-to-China service to arrange buyer checks and preparation with those partners.
Frequently asked questions
What Chinese duty applies to cotton T-shirts?
Chinese tariff line 61091000 carries a 6% MFN rate. Confirm that the garment belongs on that line before pricing the shipment.
Do T-shirts need GACC food-manufacturer registration?
No. GACC Decree 280 covers overseas food producers, processors and storage enterprises. Its food-manufacturer registration does not apply to these tops.
Can a distributor resell T-shirts bought through cross-border retail?
No. Goods imported through the listed cross-border e-commerce retail route are for personal use and may not be resold. Agree a suitable route for distributor stock separately.
Can you check a Chinese importer who approached my T-shirt brand?
Our own staff in China check that company before stock is sent or anything is signed. The importer of record remains a licensed partner's role in China.