Bangladeshi T-shirt import duty: 0% in the UK, about 26.5% in the US

The same cotton T-shirt, from the same Bangladeshi factory, enters the UK duty-free. In the US it pays about 26.5%. Two things explain the gap: Bangladesh’s status at the United Nations, and a US trade action that started on 24 July 2026. The facts below were last checked against their sources on 11 October 2026.

Why is a Bangladeshi T-shirt duty-free in the UK?

The UN lists Bangladesh as a Least Developed Country (LDC). Rich countries give LDCs special duty-free access. So the UK, the EU, Canada, Australia and Japan let almost all Bangladeshi goods in without import duty.

• UK: 99.8% of Bangladesh’s goods enter tariff-free.
• EU: almost everything enters duty-free under the “Everything But Arms” scheme (European Commission).
• Canada: clothing enters duty-free under the Least Developed Country Tariff (Finance Canada).

Duty-free entry is not automatic. The exporter must supply the right proof of origin for your market. Ask for it before the goods ship.

Why does the US charge about 26.5%?

The US does not give Bangladesh this LDC access. Since 24 July 2026, Bangladeshi goods have paid the normal US duty, called the MFN (most-favoured-nation) rate, plus an extra 10% under Section 301. Section 301 is a US trade law that lets the government add tariffs. For a cotton T-shirt, the total is about 26.5%. The exact rate depends on the product’s tariff code (AirliftUSA).

The US rate changed several times in 2026:

1. 9 February 2026: a US–Bangladesh deal set a 19% “reciprocal” tariff.
2. 20 February 2026: the US Supreme Court ruled that the law behind that tariff (IEEPA) does not allow tariffs, so collection stopped from 24 February.
3. 24 February to 24 July 2026: a temporary 10% duty under another US law, Section 122, applied.
4. Since 24 July 2026: normal duty plus 10% under Section 301. It has no fixed end date and ends only through a review.

To see what this means in money: on $1,000 of cotton T-shirts, 26.5% is about $265 of US duty. In the UK, the duty is $0 (our arithmetic). That is why you should always compare landed cost, the full cost of getting goods to your warehouse, and not just the FOB price (the factory price with goods loaded on the ship in Bangladesh).

Duty on a cotton T-shirt by market

Market	Duty today	How long it is confirmed
UK	0%	Three years after graduation, then “Enhanced Preferences” (The Daily Star)
EU	0%	To at least the end of 2029 (European Commission)
Canada	0%	A three-year transition is a stated “intent” only (Finance Canada)
US	About 26.5%	No fixed end date (TariffsTool; Greenberg Traurig)

How long will duty-free access last?

Bangladesh is scheduled to leave the LDC list on 24 November 2026. This is called LDC graduation. After graduation, special access usually continues for a transition period, then changes.

• EU: duty-free access continues for three more years, to at least the end of 2029. Whether clothing stays duty-free after that is not settled, and reports conflict.
• UK: access stays unchanged for three years. Then Bangladesh moves to “Enhanced Preferences”, reported as 92% of tariff lines duty-free, garments included.
• Canada: the government states an intent to keep full benefits for three years. After that, Canada’s fallback scheme excludes most clothing, so clothing could face about 17% average duty (a 2022 analysis).

What is still undecided?

Bangladesh has asked the UN to delay graduation by three years, to 24 November 2029. A UN council sent the request to the General Assembly on 21 July 2026. A UN committee was due to discuss it on 7 October 2026. A decision is due before 24 November 2026. No decision had been published when we last checked, on 11 October 2026. If the delay is approved, our reading is that the duty-free window would move to about 2032. That is not a confirmed rule.

The US side is also moving. A second Section 301 investigation that includes Bangladesh is still open and could add more duty. A zero-duty quota for clothing made with US cotton was promised in February 2026, but it had not been set up as of 25 September 2026.

What this means for your order

If you sell in the UK, EU or Canada, Bangladesh’s duty advantage is real today, but plan for it to change after 2029. Compare landed cost by market, ask for proof of origin on every shipment, and check your tariff code with a customs broker or the official tariff before each order. If you sell mainly in the US, budget for about 26.5% on cotton T-shirts and recheck the rate often. Loom & Harvest does factory checks, sample coordination and inspections for fixed fees, and you can send an enquiry when you are ready to quote.