PELUANG EKSPOR PAKAIAN JADI DI PASAR TAIWAN MARKET BRIEF
Kantor Dagang dan Ekonomi Indonesia di Taipei www.kdei-taipei.org | 0 2015
KATA PENGANTAR Penulisan Market Brief ini merupakan salah satu tugas pokok dan fungsi Kantor Dagang dan Ekonomi Indonesia (KDEI) di Taipei, Taiwan, bertujuan untuk memberikan informasi pasar Taiwan tentang industri pakaian jadi (pria, wanita dan anak-anak) kepada para pengusaha dan pejabat terkait di Indonesia yang berkepentingan. Market Brief ini menyajikan informasi mengenai pasar Taiwan serta peluang dan hambatan yang mungkin dihadapi oleh para pelaku usaha. Selain itu, disajikan pula informasi informasi mengenai negara pesaing yang juga melakukan usaha di bidang ini, strategi penetrasi pasar dan rekomendasi pengembangan nilai ekspor pakaian jadi (pria, wanita dan anak-anak) asal Indonesia ke Taiwan juga disajikan dalam tulisan ini. Informasi yang disajikan diupayakan secara ringkas, padat dan jelas sehingga diharapkan mudah dipahami dan dapat meningkatkan pengetahuan serta kemampuan para eksportir Indonesia untuk meningkatkan nilai ekspor pakaian jadi (pria, wanita dan anak-anak) asal Indonesia ke Taiwan. Kami menyadari bahwa tulisan ini masih jauh dari sempurna sehingga kritik dan saran untuk perbaikan kedepan sangat kami harapkan. Semoga Market Brief kali ini dapat menambah informasi bagi dunia usaha di Indonesia. Terima Kasih Kepala Bidang Perdagangan KDEI Taipei
Ikhwan Aman 1
DAFTAR ISI Kata Pengantar.................................................................................................................................. 1 Sekilas Taiwan .................................................................................................................................. 4 Pendahuluan ...................................................................................................................................... 5 Potensi Ekspor Pakaian jadi (pria, wanita dan anak-anak) di pasar Taiwan ........... 8 2.1. Data Perdagangan dan Potensi Pasar..................................................................... 8 2.2 Analisis Persaingan Pakaian Jadi di Pasar Taiwan ...........................................13 2.3 Standard dan Regulasi ................................................................................................17 2.4 SAluran distribusi pakaian jadi di taiwan ...........................................................19 Peluang dan Strategi .....................................................................................................................22 3.1. Tren pakaian jadi di Taiwan ....................................................................................22 3.2. Analisis SWOT ...............................................................................................................23 3.3 Strategi Pengembangan Industri dan Ekspor Pakaian Jadi ..........................25 Informasi – Informasi Penting ..................................................................................................27 4.1 Perwakilan Taiwan di Indonesia.............................................................................27 4.2 Kamar Dagang Taiwan di Indonesia ......................................................................27 4.3. Perwakilan Indonesia di Taiwan ............................................................................27 4.4. Asosiasi Tekstil Taiwan .............................................................................................28 4.5. Daftar Pameran .............................................................................................................28 4.6. Daftar importir pakaian jadi di Taiwan ...............................................................28 Referensi ...........................................................................................................................................37 2
Lampiran ...........................................................................................................................................38 Tarif masuk bea cukai pakaian jadi di taiwan ...........................................................38
3
SEKILAS TAIWAN
Ibu kota
: Taipei
Mata uang
: Taiwanesse Dollar (NTD atau TWD)
Luas area
: 36.193 km2
Populasi
: 23.4 juta (2013)
Temperatur : musim panas (summer) 30o C musim dingin (winter) 13o C Kode negara : +886 Waktu
: GMT +8.00
Bahasa resmi : Chinesse mandarin Bahasa lain
: Taiwanesse, Hakka
Agama
: Budha, Taoism, Kristen
Listrik
: 110 volt, 60 Hz
Jam kerja
: Administratif Toko
: Senin – Jum’at (09.00 – 17.00) : Senin – Minggu (11.00-21.30)
Toko convenience
: 24 jam
4
PENDAHULUAN Taiwan merupakan negara dengan perekonomian yang maju sehingga mampu memasuki kelompok negara-negara Asia dengan perekonomian modern, berjajar dengan Jepang,
`Korea Selatan, Singapura, dan Hong Kong. Saat ini, ditinjau
dari Purchasing Power Parity (PPP) atau Gross Domestic Product (GDP) yang terangkum dalam World Economic Outlook 2015, Taiwan adalah negara dengan perekonomian termaju ke 19 (2014) di dunia denagn GDP/PPP sebesar 45.854 Int$ sehingga diproyeksikan memiliki masa depan perekonomian yang cerah. (1) (2) Secara geografis, negara berpenduduk 23,4 juta jiwa ini terletak pada 25.03° garis lintang utara dan dibatasi oleh lautan mengakibatkan Taiwan memiliki iklim subtropis (Taiwan bagian utara) dan tropical (Taiwan bagian selatan) yang lembab dengan temperature rata-rata iklim tahunan yang berbeda antara Taiwan utara (19°) dan selatan (21°). Taiwan memiliki 4 musim yaitu musim semi (Maret-Mei) dengan suhu rata-rata 25°C, musim panas (Juni-Agustus) dengan suhu rata-rata 30°C, musim gugur (September-November) dnegan suhu rata-rata 27°C, dan musim dingin (Desember-Februari) dengan suhu mencapai 8°C. Adapun gambaran suhu rata2 sepanjang tahun disajikan dalam gambar di bawah ini: (3) (4)
5
40
Temperature rata-rata terendah Temperature rata-rata tertinggi
30
Temperatur rata - rata ( C)
35
25
20
15
10
5 1
2
3
4
5
6
7
8
9
10
11
12
Bulan
Grafik 1 Temperatur rata - rata di Taiwan dalam satu tahun
Variasi temperatur rata - rata di setiap waktunya membuat kebutuhan akan pakaian jadi di Taiwan meningkat. Dengan kata lain, pakaian akan dipisahkan menjadi 4 jenis sesuai dengan musimnya, pakaian musim panas, dingin, semi, dan gugur. Pada setiap musimnya bahan dan model akan terus berganti mengikuti Trend Fashion yang sedang berlangsung. Berdasarkan penelitian dari Mendes and De La Haye (2010), Trend Fashion Taiwan berubah - ubah bergantung juga pada
Trend Fashion dunia. Dengan demikian, permintaan
pasar Taiwan akan pakaian jadi akan meningkat seiring dengan perkembangan Fashion dunia. Berdasarkan data perdagangan dari TTF (Taiwan Textile Federation), pada tahun 2012, apparel atau pakaian jadi menduduki peringkat pertama dalam impor industri textil dengan prosentase 48.5%, kemudian diikuti oleh serat kain 19.3%, kain 14.7%, benang 12.3%, dan lain-lain 7.8%. Dalam studi kasus kali ini, tidak ada standar Harmonization System Codes (HS Codes), namun untuk memudahkan pengertian akan jenis Garment yang
6
dimaksud pada studi kasus kali ini mengacu pada pengertian HS code pada table di bawah ini: Tabel 1 HS Code 61xx
HS Code 61XX
ARTICLES OF APPAREL & CLOTHING ACCESSORIES-KNITTED OR CROCHETED
6101
men's or boys' overcoats etc, knit or crochet
6102
women's or girls' overcoats etc, knit or crochet
6103
men's or boys' suits, ensembles etc, knit or croch
6104
women's or girls' suits, ensemb etc, knit or croch
6105
men's or boys' shirts, knitted or crocheted
6106
women's or girls' blouses & shirts, knit or croch
6107
men's or boys' underpants, pjs, etc, knit or croch
6108
women's or girls' slips, pjs, etc, knit or crochet
6109
t-shirts, singlets, tank tops etc, knit or crochet
6110
sweaters, pullovers, vests etc, knit or crocheted
6112
track suits, ski-suits & swimwear, knit or crochet
6113
garments, knit etc, coated etc rubber, plastic etc
6114
garments nesoi, knitted or crocheted
Tabel 2 HS Code 62xx
HS Code
ARTICLES OF APPAREL & CLOTHING ACCESSORIES-NOT KNITTED OR
62XX
CROCHETED
6201
men's or boys' overcoats, cloaks etc, not knit etc
6202
women's or girls' overcoats etc, not knit or croch
6203
men's or boys' suits, ensembles etc, not knit etc
6204
women's or girls' suits, ensemb etc, not knit etc
6205
men's or boys' shirts, not knitted or crocheted
6206
women's or girls' blouses, shirts etc not knit etc
6207
men's or boys' undershirts etc, not knit or croch
6208
women's or girls' slips etc, not knit or crochet
6210
garments, of felt etc, or fabric impregnated etc
6211
track suits, ski-suits & swimwear, not knit etc
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POTENSI EKSPOR PAKAIAN JADI (PRIA, WANITA DAN ANAK-ANAK) DI PASAR TAIWAN 2.1. DATA PERDAGANGAN DAN POTENSI PASAR Indonesia memliki peluang dalam pasar pakaian jadi (pria, wanita dan anak-anak) Taiwan. Produk tekstil di Taiwan dikelompokkan menjadi 5 jenis yaitu serat kain, benang, kain, apparel (pakaian jadi dan aksesoris), serta made up (selimut, karpet, tenda, dll). Berdasarkan data dari Taiwan Textile Federation, nilai impor dari textil dan turunannya selama beberapa tahun terakhir sampai dengan tahun 2015 bervariasi di setiap tahunnya seperti disajikan dalam tabel berikut: Tabel 3 Data perkembangan nilai impor Taiwan (US$ 1000)
Serat kain
Pakaian jadi dan aksesoris
Year
Total value
2008
243,536
57,359
38,600
38,472
91,634
17,471
2009
154,291
26,279
17,364
19,143
78,866
12,639
2010
230,234
58,322
33,566
35,849
83,511
18,986
2011
324,801
104,766
48,801
41,062
108,210
21,962
2012
268,827
63,871
28,072
34,115
120,987
21,782
2013
314,952
74,138
37,131
45,861
133,287
24,535
2014
290,302
59,306
37,427
36,546
133,007
24,016
2015
312,523
46,377
31,731
40,419
167,227
26,769
Benang
Kain
Made up
8
Berdasarkan table 1 di atas, dapat dilihat bahwa perkembangan impor tekstil dan turunannya mengarah ke produk setengah jadi (kain) dan barang jadi (pakaian dan made up), sedangkan untuk tren serat kain dan benang mengalami penurunan di setiap tahunnya dikarenakan untuk memangkas nilai produksi dalam negeri Taiwan. Pakaian jadi dan aksesoris menjadi primadona impor Taiwan dimana mampu memenuhi 53.50% share impor pada tahun 2015. Perkembangan pakaian jadi dan aksesoris di setiap tahunnya kami sajikan dalam grafik berikut:
200000
100
Pakaian jadi dan aksesoris Share impor (%)
90
180000
80 160000
70
US$1000
60 50
120000
40 100000
30
80000
Share Impor (%)
140000
20 10
60000 2008
2009
2010
2011
2012
2013
2014
2015
0
Tahun
Grafik 2 Nilai impor dan prosentase share impor untuk pakaian jadi dan aksesoris dari tahun 2008 – 2015
Pada grafik 1 menunjukkan bahwa pakaian jadi dan aksesoris mengalami kenaikan nilai impor serta share impor dari tahun ke tahun, dimana hal ini merupakan peluang bagi Indonesia untuk masuk sebagai salah satu eksportir dalam hal pakaian jadi. Pakaian jadi dan aksesoris sendiri, menurut Taiwan Tekxtile Federation (TTF), dibedakan menjadi beberapa jenis yaitu: 9
1.
2.
3.
Kain woven a.
Pakaian laki-laki (woven)
b.
Pakaian wanita (woven)
c.
Pakaian bayi (woven)
Kain knit a.
Pakaian laki-laki (knit)
b.
Pakaian wanita (knit)
c.
Pakaian bayi (knit)
d.
T-shirt
e.
Sweater
Aksesoris
Untuk perkembangan impor dari pakaian sesuai pembagian di atas disajikan dalam tabel berikut: Tabel 4 Perkembangan impor tiap - tiap jenis pakaian dari tahun 2009-2015 (dalam satuan US$1000)
Produk Pakaian Laki-laki (woven) Wanita (woven) Bayi (woven) Laki-laki (knit) Wanita (knit) Bayi (knit) T-shirt Sweater
Tahun 2009
2010
2011
2012
2013
2014
2015
14,863
16,057
22,391
23,372
27,260 27,090
33,911
20,408
20,111
25,231
28,163
35,243 30,690
41,086
102 5,532 9,220 353 8,121 8,544
101 4,945 10,197 415 9,011 11,686
171 7,987 12,505 515 12,676 13,002
336 8,586 14,120 795 15,780 17,458
352 375 8,517 9,941 16,913 17,564 864 1,284 13,177 16,948 16,753 14,907
611 11,920 22,265 1,577 17,543 20,676
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Tabel 2 menunjukkan peningkatan yang terjadi pada komoditi pakaian jadi secara keseluruhan. Apabila ditinjau dari jumlah nilai impor, maka nilai impor akan menurun dengan urutan pakaian jadi wanita, pakaian jadi pria, sweater, T-shirt, dan diikuti pakaian bayi. Pengertian bayi dalam hal pakaian (HS code 6111) ini adalah memiliki umur kurang dari 24 bulan, dengan tinggi tidak lebih dari 86 cm. Diluar ketentuan tersebut dikategorikan wanita/laki-laki dengan pembeda adalah label ukuran yang melekat pada pakaian tersebut. Impor untuk pakaian jadi laki-laki, wanita, dan anak menjanjikan untuk pasar impor Taiwan dengan kenaikan yang stabil di setiap tahunnya. Menurut data TTF dan dipadu dengan data dari biro perdagangan Taiwan, 5 besar Negara eksportir untuk pakaian jadi tahun 2015 adalah RRT dengan nilai ekspor ke Taiwan sebesar 101,000,000 US$, diikuti Vietnam (19,789,000 US$), Italia (7,273,000 US$), Indonesia (5,393,000 US$), dan Bangladesh (3,894,000 US$). Berikut ada daftar negara – negara yang melakukan ekspor pakaian jadi ke Taiwan beserta prosentase share impor nya: Tabel 5 Daftar berat dan nilai impor negara dengan share lebih dari 0.5% dan diurutkan sesuai nilai impor pada tahun 2015
RANK
WEIGHT(TON) COUNTRY
GROW
VALUE(US$1000)
TH 2014
2015
9,695
12,657
836
SHARE %
GROW TH
2014
2015
30.56
80,393
101,000
32.32
25.63
1,076
28.77
12,301
19,789
6.33
60.87
14
15
10.25
7,043
7,273
2.33
3.26
RATE%
RATE%
1
RRT
2
VIETNAM
3
ITALY
4
INDONESIA
545
667
22.38
3,304
5,395
1.73
63.26
5
BANGLADESH
124
145
17.38
3,413
3,894
1.25
14.1
6
THAILAND
45
54
20.36
2,802
3,399
1.09
21.29
7
JAPAN
29
27
-6.51
3,704
2,926
0.94
-21.01
8
FRANCE
2
2
13.65
1,492
2,211
0.71
48.15 11
9
CAMBODIA
52
67
27.72
1,544
2,145
0.69
38.97
10
TURKEY
30
32
6.11
2,143
1,920
0.61
-10.44
11
INDIA
32
39
21.36
1,568
1,896
0.61
20.91
12
HONG KONG
45
79
74.64
870
1,566
0.5
80.04
Tabel 3 menunjukkan daftar 12 besar Negara yang memiliki share market di atas 0.5% pada tahun 2015. Ditinjau dari berat impor dan nilai impor, RRT masih menduduki peringkat pertama baik di tahun 2014 maupun di tahun 2015 dengan laju berat 30.56%. Berat impor kedua diikuti oleh Vietnam dengan laju pertumbuhan berat 28.77%. Posisi laju pertumbuhan berat yang ketiga diduduki oleh Indonesia dengan peningkatan 22.38%. Sedangkan apabila ditinjau dari nilai eksport ke Taiwan, urutan kedua dengan share impor 6.33% adalah Vietnam, diikuti Italia 2.33%, dan Indonesia 1.73%. Hal yang menarik adalah laju pertumbuhan nilai impor dari Indonesia meningkat drastis mengalahkan 3 negara tertinggi dengan 63.26%, dengan demikian bisa dikatakan bahwa Indonesia mampu menembus pasar Taiwan pada tahun 2015 dengan signifikan, selain itu Indonesia memiliki peluang untuk memasuki pasar pakaian jadi dengan merujuk pada permintaan Taiwan yang meningkat sesuai dengan data laju pertumbuhan nilai Impor Taiwan pada table 3 di atas. Untuk perkembangan Indonesia sendiri dapat dilihat dari grafik di bawah ini:
12
6000
Nilai ekspor Indonesia (dalam US$ 1000)
Nilai ekspor Indonesia 5000
4000
3000
2000
1000
0 2007
2008
2009
2010
2011
2012
2013
2014
2015
Tahun
Grafik 3 Perkembangan nilai ekspor pakaian jadi Indonesia ke Taiwan (dalam satuan US$1000)
Dari grafik 2 dapat dilihat bahwa tren ekspor Indonesia ke pasar Taiwan memiliki nilai positif atau naik. Hal ini mengindikasikan bahwa komoditi pakaian jadi memiliki potensi pasar yang bagus di pasar Taiwan. Terlebih lagi, 3 tahun terakhir ini (2013, 2014, per Januari 2015) peningkatan nilai ekspor Indonesia ke Taiwan meningkat tajam dengan nilai 5,395,000 US$ untuk tahun 2015 (per Januari) sehingga mengakibatkan laju pertumbuhan ekspor 63.26% dimana menduduki peringkat pertama untuk laju pertumbuhan ekspor mengalahkan RRT.
2.2 ANALISIS PERSAINGAN PAKAIAN JADI DI PASAR TAIWAN RRT, Vietnam dan Italia merupakan 3 negara tertinggi sebelum Indonesia dalam hal ekspor pakaian jadi ke Taiwan. RRT dan Vietnam memiliki Sumber Daya Manusia (SDM) dan Sumber Daya Alam (SDM) yang melimpah seperti Indonesia. Selain itu, 2 negara ini memiliki lokasi geografis yang juga mirip dengan Indonesia yaitu dekat dengan pulau Taiwan. RRT dan Vietnam juga 13
menawarkan penggunaan teknologi canggih dalam proses produksi pakaian jadi sehingga mampu memproduksi pakaian jadi dalam jumlah besar namun tetap dengan kualitas yang tinggi serta harga yang kompetitif. Sedangkan Italia telah terkenal di pasar dunia memiliki produk dengan kualitas tinggi terutama untuk barang high-end apparel. Produk pakaian dari Italia dikenal dengan ekslusif dan dengan harga premium. Pangsa pasar produk Italia juga mayoritas kalangan menengah ke atas. Seperti yang telah digambarkan pada tabel 3, produk Italia memiliki berat yang ringan, namun memiliki nilai impor yang tinggi. Hal ini mengindikasikan bahwa pakaian jadi yang masuk ke Taiwan memang dalam jumlah yang kecil, namun memiliki nilai yang tinggi. RRT telah dikenal dengan produksi tekstil yang mendunia. Grafik 3 menunjukkan bahwa dari tahun ke tahun RRT selalu berusaha meningkatkan nilai produksinya. Nilai total produksi RRT pada tahun 2013 mencapai 88.24 juta
Quantity of material produced (billion)
kilometer dimana meningkat hampir 250% dalam 1 dasawarsa. 100 90 80 67,53
70
72,31
75,34
80
81,41
84,89
88,27
59,86
60 48,21 48,44
50 40
35,35
30 20 10 0 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013
Year
Grafik 4 Nilai produksi tekstil RRT
Berikut kami sajikan data ekspor pakaian jadi RRT ke Taiwan: 14
100000
Nilai ekspor RRT (dalam US$ 1000)
Nilai Ekspor RRT 80000
60000
40000
20000
0 2007
2008
2009
2010
2011
2012
2013
2014
2015
Tahun
Grafik 5 Perkembangan nilai ekspor pakaian jadi RRT ke Taiwan (dalam satuan US$1000)
Grafik 5 menunjukkan bahwa pakaian RRT menjadi pemasok pakaian jadi pria, wanita, dan anak yang selalu mengalami kenaikan dalam hal nilai ekspor seiring dengan meningkatnya jumlah produksi dalam negeri seperti yang digambarkan pada grafik 3. Di RRT, produk serta perusahaan lokal menguasai pasar RRT. Selain itu dengan menggunakan produk lokal, mereka bias menekan biaya produksi ditambah dengan upah buruh yang relatif rendah. Selain itu, proses modernisasi produksi di RRT sendiri akan lebih memaksimalkan hasil produksi (5) Perusahaan di RRT yang mendominasi produksi pakaian jadi di RRT meliputi:
15
Tabel 6 Daftar perusahaan lokal sesuai dengan urutan profit (6)
Vietnam merupakan pemain ekspor tekstil baru yang mengalami perkembangan cukup pesat baik di ASEAN maupun dunia dewasa ini, terutama setelah bersattunya Vietnam utara dan selatan. Industri tekstil mampu meningkatkan kemakmuran negara Vietnam dengan lebih dari 3.800 perusahaan berorientasi pada pasar ekspor. Vietnam National Textile and Garment Group (VINATEX) merupakan penghasil dan pengekspor tekstil terbesar di ASEAN, dimana memiliki hubungan lebih dari 400 organisasi dari 65 negara. Vietnam menunjukkan peningkatan ekspor ke Taiwan, dalam hal pakaian jadi, sejak tahun 2011. Peningkatan yang lebih signifikan terjadi pada per-Januari 2015 dengan peningkatan sebesar 60.87%. Adapun perkembangan ekpor pakaian jadi Vietnam ke Taiwan dapat dilihat pada tabel di bawah ini:
16
Nilai Ekspor Vietnam
Nilai ekspor Indonesia (dalam US$ 1000)
18000 16000 14000 12000 10000 8000 6000 4000 2000 0 2007
2008
2009
2010
2011
2012
2013
2014
2015
Tahun
Grafik 6 Perkembangan nilai ekspor pakaian jadi Vietnam ke Taiwan (dalam satuan US$1000)
2.3 STANDARD DAN REGULASI 2.3.1 Dokumentasi Dokumen yang diperlukan untuk pengiriman ke / dari Taiwan termasuk faktur komersial (commercial invoice), bill pendaratan (airway bill), daftar packing (packing list), dan sertifikat asal (certificate of origin). Tagihan komersial harus menunjukkan nilai F.O.B, C & F, atau C.I.F.; asuransi; faktur pengangkutan. Selain informasi yang umumnya termasuk dalam standar bill of lading / airway bill, semua kode barang dan tanda pengiriman pada paket harus ditunjukkan. Bea Cukai di Taiwan tidak memungkinkan kode barang atau kelompok tanda pada pengiriman komoditi campuran. 17
Secara ringkas produk yang diimpor ke Taiwan harus memiliki summary declaration yang ditujukan kepada petugas kepabeanan di tempat produk diturunkan. Produk kemudian berada dalam temporary storage procedure (tidak lebih dari 20 hari atau 45 hari jika dikirim lewat laut). Produk tersebut berada dalam custom supervision sampai dikeluarkannya customs approved treatment or use. Customs approved tersebut terdiri dari: 1) release for free circulation, 2) transits procedure, 3) customs warehousing, 4) inward processing, 5) temporary admission, 6). Entry into a free zone or warehouse. Di Taiwan tidak terdapat zona bebas yang memungkinkan untuk free tax. Pengemasan perlu diberi perhatian khusus karena harus memenuhi beberapa persyaratan yang telah ditentukan terutama untuk produk pertanian dan kehutanan lainnya. Hal yang harus diperhatikan antara lain jenis kemasan dan ukuran kemasan. Informasi pada label produk harus menggunakan bahasa setempat dalam hal ini bahasa Mandarin / Chinese disamping bahasa internasional lainnya. Dual labeling dalam satuan metrik atau non-metrik juga diperkenankan. Taiwan memperketat peraturan tentang Chinese labeling untuk semua barang dari negara pengekspor, yang harus ditempelkan sebelum bea cukai. Label yang diperlukan untuk produk diantaranya 1) nama produk;
2)
kegunaan; 3) suhu maksimum; 4) peringatan pemakaian; 5) kontak informasi 2.3.2. Bea masuk, tarif dan pajak Tarif nominal rata-rata untuk Indonesia dalam hal pakaian jadi di Taiwan saat ini bervariasi sekitar 10%-12%. Pajak impor Taiwan dari Indonesia dapat dilihat pada lampiran 1.Untuk info lebih lengkap mengenai tarif dan bea masuk produk pakaian jadi, dapat dilihat di website Directorate General of Costum Taiwan, 18
dengan memasukan 61xx atau 62xx (yang merupakan HS CODE untuk pakaian jadi yang diulas dalam market brief kali ini) pada Tariff database search system, (http://eweb.customs.gov.tw/RateWebEn). Dalam market
brief
ini kami
menyajikan daftar tarif bea cukai dalam lampiran. Informasi biaya di lampiran adalah untuk referensi saja. Untuk informasi rinci tentang bea masuk, tarif, pajak, dan biaya lainnya yang berkaitan dengan proses bea cukai, kami sarankan agar berkomunikasi dengan importir anda atau freight forwarders di Indonesia.
2.4 SALURAN DISTRIBUSI PAKAIAN JADI DI TAIWAN Saluran distribusi pakaian jadi merupakan hal yang sangat penting, karena memastikan terhubungnya antara produsen dan konsumen. Begitu juga saluran distribusi pakaian jadi di Taiwan, karena memastikan pasokan pakaian baik dalam bentuk mentah atau setengah jadi .
19
Gambar 7. Saluran distribusi pakaian jadi di Taiwan Secara umum saluran distribusi pakian jadi dijelaskan pada Gambar 7. Bermula pada material pembuat baju yang berasal dari alam seperti sutra, kapas dan bulu domba atau wol atau material yang dibuat oleh manusia seperti nylon, polyester. Tahap selanjutnya adalah menjadikan bahan dasar tersebut menjadi bahan setengah jadi seperti berupa benang atau kain melalui beberapa tahapan proses seperti knit dan lain sebagainya. Setelah itu bahan setengah jadi berupa kain di olah menjadi pakaian melalui tahapan desain, pemotongan, jahit dan lain 20
sebagainya.
Pakaian
jadi
ini
selanjutnya
dapat
didistribusikan
ke
perusahaan-perusahaan yang memiliki merek-merek pakaian jadi atau importir di negara pemesan. Tahapan selanjutnya adalah bersentuhan dengan konsumen akhir . Pada umumnya para eksportir dari Indonesia dapat langsung berhubungan dengan para importir dari Taiwan melalui kegiatan pameran atau melakukan kontak pendahuluan dengan Kantor Dagang dan Ekonomi Indonesia (KDEI) di Taipei. Daftar para importir untuk setiap produk impor telah tersusun rapi di KDEI Taipei termasuk untuk produk pakaian. Para eksportir dari Indonesia dapat pula melakukan kontak dengan agen yang merupakan general trading company. Agen ini bertindak sebagai perantara yang akan menghubungkan dengan para importir. Satu hal yang perlu diperhatikan adalah perlunya informasi yang akurat terhadap profil dari importir yang akan kita hubungi agar tidak terjadi hal-hal yang tidak diinginkan seperti penipuan, KDEI Taipei dalam hal ini dapat dijadikan sebagai sumber informasi awal.
21
PELUANG DAN STRATEGI 3.1. PERKEMBANGAN PEMASARAN PAKAIAN DI TAIWAN Pemasaran pakaian jadi di Taiwan dapat dilihat sebagai sebuah peluang usaha, terutama bagi para eksportir pakaian jadi khususnya di Indonesia. Pemasaran pakaian jadi di Taiwan dapat kita kita kategorikan menjadi dua, yaitu online dan offline. Arti dari online adalah konsumen dapat memilih dan mendapatkan informasi tentang pakaian yang diinginkannya melalui internet. Salah satu keunggulan dari sistem online ini adalah konsumen tidak perlu beranjak dari tempat duduknya atau dapat dilakukan disela-sela dia bekerja. Keunggulan yang lain dari sistem pemasaran secara online ini untuk pasar di Taiwan dapat di percaya. Toko-toko pakaian yang menjual barangnya secara online juga biasanya bekerja sama dengan dengan mini market seperti 7-11 untuk mempermudah menjangkau
para
konsumen
serta
mempermudah
dalam
melakukan
pembayaran dan pengambilan pakaian yang dipesan. Berikut beberapa website toko-toko yang menjual pakaian jadi secara online:
http://www.lativ.com.tw/
http://www.momoshop.com.tw/
http://www.lovfee.com/
http://www.uniqlo.com/tw/
Dll..
Sedangkan pemasaran secara offline adalah pemasaran pakaian dimana antara penjual dan pembeli bertemu secara langsung di suatu tempat. Penjualan seperti ini di Taiwan biasanya terjadi di pasar malam yang berada di Taiwan. Menurut 22
Wikipedia pasar malam di Taiwan berjumlah lebih dari 60 pasar malam yang terkenal.
Gambar 8. Salah satu toko pakaian di pasar malam di Wufenpu
Beberapa toko di pasar malam itu juga biasanya menggunakan media online untuk memperluas jangkauannya ke para konsumen. Di Taiwan juga banyak sekali brand dan merek-merek penjual pakian terkenal seperti Hangten, NET, NIKE, dsb.
3.2. ANALISIS SWOT Strenght / Kekuatan
23
Taiwan
memiliki
empat
musim,
yang
membuat
tren
pakaian
masyarakatnya berubah mengikuti musimnya.
Tingkat kegemaran masyarakat di Taiwan akan pakaian sesuai dengan musim dan tren yang berkembang.
Melimpahnya sumber bahan baku yang mempermudah proses produksi di Indonesia, seperti kapas, bahan polyester yang terbuat dari serat sintesis atau buatan dari hasil minya bumi untuk dibuat beberapa bahan berupa serat fiber poly, yang digunakan untuk produk plastik berupa biji plastik. Bahan sepeti sutra juga lebih mudah ditemukan dibandingkan dengan di Taiwan.
Taiwan merupakan pasar pembuka untuk menuju ke pasar RRT, karena bagi masyarakan RRT, Taiwan merupakan tempat belanja dan menjual barang yang ideal. Disamping menyediakan pasar yang dipercaya, nyaman dan juga harga yang kompetitif.
Taiwan memperoleh kepercayaan dari dunia usaha dengan etika bisnis yang baik. Penegakan terhadap hak-hak intelektual (HAKI) yang tidak pandang bulu. Serta retailer di Taiwan mendapatkan kepercayaan dari para konsumen baik lokal maupun internasional dengan terjaminnya mutu, serta keaslian produk-produk yang dijual.
Weakness / Kelemahan
Kendala bahasa dan komunikasi bisa menjadi masalah penting
Belum berkembangnya kerjasama antar pelaku bisnis industri di dalam negeri.
24
Kurangnya motivasi pengusaha yang salah satunya diakibatkan kurangnya modal, seperti kurangnya biaya marketing dan biaya penetrasi ke pasar luar negeri.
Opportunities / Peluang
Permintaan pakaian jadi dunia yang terus meningkat. Khususnya negara-negara di Asia seperti Taiwan yang masyarakatnya mengikuti tren perkembangan fashion.
Akses pasar baru yang sedang muncul di negara-negara berkembang.
Threat / Ancaman
Banyaknya produk-produk pakaian jadi dari RRT, Vietnam dan Italia.
Melemahnya daya saing industri dalam negeri karena kekurangan biaya dasar input
Keterbatasan kapasitas produksi karena beberapa pabrik pakaian jadi tidak bisa bertahan di level nasional maupun internasional
Penggunaan teknologi pembuatan pakaian jadi yang masih sederhana atau semi otomatis yang menjadikan kapasitas produksi yang masih belum bisa memenuhi kebutuhan pasar di luar negeri.
Kurang konsistennya kualitas karena belum diterapkan standardisasi mutu yang diakui oleh dunia internasional.
Waktu pengiriman yang sering molor.
3.3 STRATEGI PENGEMBANGAN INDUSTRI DAN EKSPOR PAKAIAN JADI 3.3.1. Strategi pengembangan ekspor pakaian jadi Indonesia ke Taiwan
25
Meningkatkan jaringan kerjasama antar pengusaha-pengusaha di Indonesia dan di Taiwan.
Bantuan dari pemerintah dalam rangka menjembatani kerjasama antar pengusaha juga sangat dibutuhkan dalam bentuk informasi adanya pameran-pameran di Taiwan kepada pengusaha-pengusaha garmen di Indonesia, memberikan informasi tentang produk-produk garmen unggulan yang telah diproduksi di Indonesia kepada pengusaha di Taiwan.
Menetapkan Standar Nasional Indonesia untuk mempertahankan kualitas produk sehingga dapat meningkatkan nilai jual ekspor.
Desain baru yang inovatif dan moderen sangat diperlukan dan harus diperhatikan, dikarenakan masyarakat di Taiwan terutama kaum mudanya yang mengikuti tren,
Mempromosikan merk lokal di pasar internasional, dengan cara mengikuti pameran-pameran internasional secara berkala yang diadakan di
Taiwan,
aktif
berkomunikasi
dan
mencari
rekanan
baru
pengusaha-pengusaha garmen di Taiwan.
Membangun sistem informasi tentang produk-produk yang telah di hasilkan sehingga mempermudah pengusaha retail dan pengusaha garmen yang berada di Taiwan apabila mencari rekanan-rekanan pengusaha garmen di Indonesia.
Meningkatkan peran pemerintah dalam rangka efisiensi pelayanan di bidang
ekspor-impor,
pengapalan
di
pelabuhan,
kepabean
dan
administrasi perpajakan
26
INFORMASI – INFORMASI PENTING 4.1 PERWAKILAN TAIWAN DI INDONESIA Taipei Economic and Trade Office Jakarta, Indonesia (TETO) Gedung Artha Graha, Lt. 17. Jl. Jend. Sudirman Kav. 52-53, Jakarta 12190, Indonesia Tel: General/Economic/Information/Overseas Compatriot Enquiries: (021)515-3939 Email:
[email protected]; Economic Division:
[email protected]
Taiwan External Trade Development Council (TAITRA) Taiwan Trade Centre, Jakarta Wisma G.K.B.I., 17th floor, Suite 1717, Jl. Jend. Sudirman No. 28, Jakarta 10210, Indonesia Tel. : +62 (21) 5741102
Fax : +62 (21) 5741082
E-mail :
[email protected]; http://jakarta.taiwantrade.com.tw/
4.2 Kamar Dagang Taiwan di Indonesia Chinese International Economic Cooperation Association (CIECA) 7F, 85 Ba De Road, Sec. 4, Taipei 105, Taiwan, R.O.C. Tel: 886-2-2528-8833 Fax: 886-2-2742-5342 / 2747-0611 / 2747-0626 E-mail:
[email protected]
4.3. PERWAKILAN INDONESIA DI TAIWAN Kantor Dagang dan Ekonomi Indonesia di Taipei (KDEI) 6F, No. 550, Rui Guang Road, Neihu District, Taipei, Taiwan 114 email :
[email protected] Tel : (886-2) 8752-6170 Fax : (886-2) 8752-3706
27
4.4. ASOSIASI TEKSTIL TAIWAN Taiwan Textile Federation (TTF) 台北市愛國東路 22 號 Tel： (02)2341-7251 Fax： (02)2392-3855 Email:
[email protected] Taiwan Garment Industry Association 8th FL., 22, AI KUO E. RD., TAIPEI, TAIWAN Tel: 886-2-23919113
Fax: 886-2-23919055
Taiwan Knitting Industry Association 台北市愛國東路 22 號 7 樓(紡拓大樓) Tel: 02-2394-5121 Fax: 02-2397-1355 Email:
[email protected]
4.5. Daftar Pameran 2015 Taipei in Style Date: 12-15 November 2015 Address: Song Shan Culture and Creative Park Website : http://www.taipeiinstyle.com/
Taipei Innovative Textile Application Show Date: 19-21 October 2015 Address: Taipei World Trade Center Nangang Exhibition Hall. Date: 19-21 October 2015 Website: http://www.titas.com.tw/
4.6. DAFTAR IMPORTIR PAKAIAN JADI DI TAIWAN 28
Company
EAST JEAN LTD. TAIWAN BRANCH (HONG KONG)
Address NO. 178, SEC. 2, HSIN YI ROAD, TAIPEI TEL 23112233 Fax 23810077 URL www.giordano.com.tw
Company
BISCAYE TAIWAN FASHION CO., LTD.
Address 7F-1, NO. 57, FU HSING N. ROAD, TAIPEI TEL 27210158 Fax 27210228 E-Mail
[email protected]
Company
PATCO ENTERPRISE LIMITED
Address 9TH FL., 13, MIN SHENG E. ROAD, SEC. 3, TAIPEI TEL 25015947-9 Fax 25034579 E-Mail
[email protected]
Company
MAGOTEX ASSOCIATES INC.
Address 4F-1, NO. 391, HSIN YI ROAD, SEC. 4, TAIPEI TEL 27586081-3 Fax 27293863 E-Mail
[email protected]
Company
KWONG LUNG ENTERPRISE CO., LTD.
Address 16F, NO. 105, SEC. 2, TUN HWA S. ROAD, TAIPEI TEL 27092550 Fax 27093058 E-Mail
NULL 29
URL www.klf.com.tw
Company
TEST RITE RETAIL CO., LTD.
Address 1¡B2¡B5F., No.23, Xinhu 3rd Rd., Neihu Dist., Taipei City TEL 87916668 Fax 87913334 E-Mail
[email protected]
URL www.i-house.com.tw
Company
SIMSON COMPANY LTD.
Manager HSU WEN HSIN Address 9F-1, NO. 285, CHUNG HSIAO E. ROAD, SEC. 4, TAIPEI TEL 27211720 Fax 27403013 E-Mail
[email protected]
Company
CHEER POINT CO., LTD.
Address 2F-2, NO. 202, NAN KING E. ROAD, SEC. 5, TAIPEI TEL 27535363 Fax 27532558 E-Mail
[email protected]
URL www.cheerpoint.com.tw
Company
RUENTEX INDUSTRIES LIMITED
Address 13F-1, NO. 308, PADE ROAD, SEC. 2, TAIPEI TEL 81617999 Fax 81617959 E-Mail
[email protected]
URL www.ruentex.com.tw 30
Company
MIZUNO (TAIWAN) CORPORATION
Address 9TH FL., NO. 49, MIN SHENG E. ROAD, SEC. 3, TAIPEI TEL 25095100 Fax 25064398 E-Mail
[email protected]
URL www.mizuno.com.tw
Company
FAR EASTERN DEPT. STORE, LTD.
Address 2-7TH FL., & 10TH FL., NO. 27, PAO CHING ROAD, TAIPEI TEL 23816155-9 Fax 23759230 E-Mail
[email protected]
URL www.feds.com.tw
Company
MODERN ENTERPRISES CO., LTD.
Address 8F. NO.607, RUIGUANG RD., NEIHU DIST., TAIPEI CITY 11492, TAIWAN TEL 27986888 Fax 27986168 E-Mail
[email protected]
URL www.pigeonbaby.com.tw
Company
WORLD TAIWAN FASHION CO., LTD.
Address 5F-2, NO. 248, SEC. 3, NAN KING E. ROAD, TAIPEI TEL 27788363 Fax 27788367 E-Mail
[email protected]
Company
PINKY ME INDUSTRIAL CO., LTD. 31
Address 4TH FL., 12, CHING CHOW STREET, TAIPEI TEL 25601118 Fax 25604188 E-Mail
[email protected]
URL www.minoshe.com.tw
Company
IMAGINEX OVERSEAS LIMITED TAIWAN BRANCH (H.K.)
Address 16F. No.2, Sec. 1, Dunhua S. Rd., Songshan Dist., Taipei City TEL 27408788 Fax 27407800 E-Mail
[email protected]
Company
FERRAGMO RETAIL TAIWAN LIMITED
Address 11F. No.2, Sec. 1, Dunhua S. Rd., Songshan Dist., Taipei City TEL 27518980 Fax 27518979 E-Mail
[email protected]
URL www.salvatoreferragamo.it
Company
KEY WEAR CO., LTD.
Address 1ST FL., 11-3, TAI YUAN ROAD, TAIPEI TEL 25551047 Fax 25552948 E-Mail
[email protected]
URL www.keywear.com.tw
Company
SAN FLORIA INTERNATIONAL CORP.
Address 5F, NO. 469, ZHONGZHEN ROAD, SHIH LIN, TAIPEI TEL 28805888 32
Fax 28803311 E-Mail
[email protected]
Company
WAVEN BIOTECH CO., LTD.
Address 11TH FL., 275, NAN KING E. ROAD, SEC. 3, TAIPEI TEL 25452225 Fax 25452510 E-Mail
[email protected]
URL www.waven.com.tw
Company
MAI DEE TRADING CO., LTD.
Address 4TH FL., 38, CHUNG SHAN N. ROAD, SEC. 2, TAIPEI TEL 25633939 E-Mail
Fax 25638282
[email protected]
Company
CHIC STUFF INCORPORATED
Address 5F, NO.270, SEC. 4, ZHONGXIAO E. RD., DA-AN DIST., TAIPEI TEL 27729988 Fax 27783577 E-Mail
[email protected]
Company
OVER EDGE ENTERPRISE CO., LTD.
Address 7-24, LANE 35, KEE LUNG ROAD, SEC. 1, TAIPEI TEL 27530909 Fax 27645013 E-Mail
[email protected]
URL www.overedge.com.tw
Company
CHANG'S KENT CO., LTD. 33
Address 1F, NO. 89, MIN CHUAN E. ROAD, SEC. 2, TAIPEI TEL 25963300 Fax 25961100 E-Mail
[email protected]
Company
BENETTON TRADING TAIWAN LTD.
Address 9F, NO.150, DUNHUA N. RD., SONGSHAN DISTRICT, TAIPEI CITY TEL 27146600 Fax 27181001 E-Mail
[email protected]
Company
TOPPY FASHION COMPANY LIMITED
Address ROOM 702, 7F, NO.136, SEC. 3, JEN AI RD., DA AN DISTRICT, TAIPEI CITY TEL 27545288 Fax 27545088 E-Mail
[email protected]
Company
THE DICKSON TRADING TAIWAN CO., LTD.
Address 11F, NO.156, JIANKANG RD., SONGSHAN DIST., TAIPEI TEL 37663388#362 Fax 25285778 E-Mail
[email protected]
Company
ACSES INTERNATIONAL FORWARDING LTD. 34
Address NO. 31, LANE 249, FU YUAN STREET, TAIPEI TEL 27606269 Fax 27605225 E-Mail
[email protected]
Company
FULLTEXTILE IND. CO., LTD.
Address 4F, NO.306, SEC. 4, CHENGDE RD., SHILIN DIST., TAIPEI CITY TEL 28820525 Fax 28820565 E-Mail
[email protected]
Company
THE JORDON CORPORATION
Address 8F.-5, NO.1, SEC. 4, XINYI RD., DA-AN DIST., TAIPEI CITY TEL 22996500 Fax 22996504 E-Mail
[email protected]
URL www.jordon.com.tw
Company
HOFA TRADING CO., LTD.
Address 1F, NO. 2, ALLEY 49, LANE 223, SEC. 4, CHUNG HSIAO, ROAD, TAIPEI TEL 27782616 Fax 27782612 E-Mail
[email protected]
Company
CENTRO FLAMENCO TAIWAN STORE
Address 1ST FL., 3, ALLEY 8, LANE 303, NAN KING E. ROAD, SEC. 3, TAIPEI TEL 27182011 Fax 27181949 E-Mail
[email protected] 35
URL www.flamenco.com.tw
Company
FUTAI COMPANY, LTD.
Manager CHANG, CHIH-PENG Address No.33, Ln. 146, Xinhu 2nd Rd., Neihu Dist., Taipei City TEL 27967373 Fax 25015768 E-Mail
[email protected]
Company
MERCURIES & ASSOCIATES LTD.
Manager HENRY CHEN Address NO. 145, SEC. 2, CHIEN KUO N. ROAD, TAIPEI TEL 25031111 Fax 25036396 E-Mail
[email protected]
URL www.mercuries.com.tw
Company
EVERUDDY DEVELOPMENT CO., LTD.
Address 1F, NO. 5, HWA JUNG STREET, SHIH LIN, TAIPEI TEL 25551047 Fax 25552948 E-Mail
[email protected]
URL www.keywear.com.tw/main.html
Company
ERIC SPORTS CO., LTD.
Address 1F, No.46, Ln. 32, Guangfu S. Rd., Songshan Dist., Taipei City TEL 25700618 Fax 27782612 E-Mail
[email protected] 36
Company
EASTERN HOME SHOPPING & LEISURE CO., LTD.
Address B1~4F, NO.258, & B1~1F, NO.266, JINGPING RD., ZHONGHE DIST., NEW TAIPEI CITY TEL 29437888 Fax 89431535 E-Mail
[email protected]
URL www.ehsn.com.tw
REFERENSI 1. www.imf.org. [Online] 2. www.worldatlas.com. [Online] 3. www.chinahighlights.com. [Online] 4. www.nctu.edu.tw. [Online] 5. www.statista.com. [Online] 6. China National Garment Association (CNGA), Li & Fung Research Centre. [Online]
37
LAMPIRAN TARIF MASUK BEA CUKAI PAKAIAN JADI DI TAIWAN CCC Code 61012000
61013000
61019010
61019020
61019090
61021000
61022000
61023000
Description of Goods Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, of cotton Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheater, wind-jackets and similar articles, knitted or crocheted, of man-made fibres Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheater, wind-jackets and similar articles, knitted or crocheted, of silk or silk waste Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, of wool or fine animal hair Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheater, wind-jackets and similar articles, knitted or crocheted, of other textile materials Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheater, wind-jackets and similar articles, knitted or crocheted, of wool or fine animal hair Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheater, wind-jackets and similar articles, knitted or crocheted, of cotton Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheater, wind-jackets and similar articles, knitted or crocheted, of man-made fibers
Tariff Rate 12%
12%
12%
12%
12%
10.50%
10.50%
12%
38
61029010
61029090
Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets) wind-cheater, wind-jackets and similar articles, knitted or crocheted, of silk or silk waste Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheater, wind-jackets and similar articles, knitted or crocheted, of other textile materials
12%
12%
61031010
Men's or boys' suits, knitted or crocheted, of wool or fine animal hair
12%
61031020
Men's or boys' suits, knitted or crocheted, of synthetic fibres
12%
61031030
Men's or boys' suits, knitted or crocheted, of silk or silk waste
12%
61031040
Men's or boys' suits, knitted or crocheted, of artificial fibres
12%
61031050
Men's or boys' suits, knitted or crocheted, of cotton
12%
61031090
Men's or boys' suits, knitted or crocheted, of other textile materials
12%
61032200
Men's or boys' ensembles, knitted or crocheted, of cotton
61032300
Men's or boys' ensembles, knitted or crocheted, of synthetic fibres
12%
61032910
Men's or boys' ensembles, knitted or crocheted, of silk or silk waste
12%
61032920
Men's or boys' ensembles, knitted or crocheted, of artificial fibres
12%
61032930
Men's or boys' ensembles, knitted or crocheted, of wool or fine animal hair
12%
61032990
Men's or boys' ensembles, knitted or crocheted, of other textile materials
12%
61033100
Men's or boys' jackets and blazers, knitted or crocheted, of wool or fine animal hair
12%
61033200
Men's or boys' jackets and blazers, knitted or crocheted, of cotton
10.50%
61033300
Men's or boys' jackets and blazers, knitted or crocheted, of synthetic fibres
10.50%
61033910
Men's or boys' jackets and blazers, knitted or crocheted, of silk or silk waste
12%
61033920
Men's or boys' jackets and blazers, knitted or crocheted, of artificial fibres
12%
61033990
Men's or boys' jackets and blazers, knitted or crocheted, of other textile materials
12%
10.50%
39
61034110
Men's or boys' trousers, breeches and shorts, knitted or crocheted, of wool or fine animal hair
12%
61034120
Men's or boys' bib and brace overalls, knitted or crocheted, of wool or fine animal hair
12%
61034210
Men's or boys' trousers, breeches and shorts, knitted or crocheted, of cotton
61034220
Men's or boys' bib and brace overalls, knitted or crocheted, of cotton
12%
61034310
Men's or boys' trousers, breeches and shorts, knitted or crocheted, of synthetic fibres
12%
61034320
Men's or boys' bib and brace overalls, knitted or crocheted, of synthetic fibres
12%
61034911
Men's or boys' trousers, breeches and shorts, knitted or crocheted, of silk or silk waste
12%
61034912
Men's or boys' bib and brace overalls, knitted or crocheted, of silk or silk waste
12%
61034921
Men's or boys' trousers, breeches and shorts, knitted or crocheted, of artificial fibres
12%
61034922
Men's or boys' bib and brace overalls, knitted or crocheted, of artificial fibres
12%
61034991
Men's or boys' trousers, breeches and shorts, knitted or crocheted, of other textile materials
12%
61034992
Men's or boys' bib and brace overalls, knitted or crocheted, of other textile materials
12%
61041300
Women's or girls' suits, knitted or crocheted, of synthetic fibres
12%
61041910
Women's or girls' suits, knitted or crocheted, of silk or silk waste
12%
61041920
Women's or girls' suits, knitted or crocheted, of artificial fibres
12%
61041930
Women's or girls' suits, knitted or crocheted, of wool or fine animal hair
12%
61041940
Women's or girls' suits, knitted or crocheted, of cotton
12%
61041990
Women's or girls' suits, knitted or crocheted, of other textile materials
12%
61042200
Women's or girls' ensembles, knitted or crocheted, of cotton
61042300
Women's or girls' ensembles, knitted or crocheted, of synthetic fibres
12%
61042910
Women's or girls' ensembles, knitted or crocheted, of silk or silk waste
12%
61042920
Women's or girls' ensembles, knitted or crocheted, of artificial fibres
12%
10.50%
10.50%
40
61042930
Women's or girls' ensembles, knitted or crocheted, of wool or fine animal hair
12%
61042990
Women's or girls' ensembles, knitted or crocheted, of other textile materials
12%
61043100
Women's or girls' jackets and blazers, knitted or crocheted, of wool or fine animal hair
10.50%
61043200
Women's or girls' jackets and blazers, knitted or crocheted, of cotton
10.50%
61043300
Women's or girls' jackets and blazers, knitted or crocheted, of synthetic fibres
12%
61043910
Women's or girls' jackets and blazers, knitted or crocheted, of silk or silk waste
12%
61043920
Women's or girls' jackets and blazers, knitted or crocheted, of artificial fibres
12%
61043990
Women's or girls' jackets and blazers, knitted or crocheted, of other textile materials
12%
61044100
Women's or girls' dresses, knitted or crocheted, of wool or fine animal hair
12%
61044200
Women's or girls' dresses, knitted or crocheted, of cotton
61044300
Women's or girls' dresses, knitted or crocheted, of synthetic fibres
12%
61044400
Women's or girls' dresses, knitted or crocheted, of artificial fibres
12%
61044910
Women's or girls' dresses, knitted or crocheted, of silk or silk waste
12%
61044990
Women's or girls' dresses, knitted or crocheted, of other textile materials
12%
61045100
Women's or girls' skirts and divided skirts, knitted or crocheted, of wool or fine animal hair
12%
61045200
Women's or girls' skirts and divided skirts, knitted or crocheted, of cotton
12%
61045300
Women's or girls' skirts and divided skirts, knitted or crocheted, of synthetic fibres
12%
61045910
Women's or girls' skirts and divided skirts, knitted or crocheted, of silk or silk waste
12%
61045920
Women's or girls' skirts and divided skirts, knitted or crocheted, of artificial fibres
12%
61045990
Women's or girls' skirts and divided skirts, knitted or crocheted, of other textile materials
12%
61046110
Women's or girls' trousers, breeches and shorts, knitted or crocheted, of wool or fine animal hair
61046120
Women's or girls' bib and brace overalls, knitted or crocheted, of wool or fine animal hair
10.50%
10.50% 12%
41
61046210
Women's or girls' trousers, breeches and shorts, knitted or crocheted, of cotton
10.50%
61046220
Women's or girls' bib and brace overalls, knitted or crocheted, of cotton
61046310
Women's or girls' trousers, breeches and shorts, knitted or crocheted, of synthetic fibres
61046320
Women's or girls' bib and brace overalls, knitted or crocheted, of synthetic fibres
12%
61046911
Women's or girls' trousers, breeches and shorts, knitted or crocheted, of silk or silk waste
12%
61046912
Women's or girls' bib and brace overalls, knitted or crocheted, of silk or silk waste
12%
61046921
Women's or girls' trousers, breeches and shorts, knitted or crocheted, of artificial fibres
12%
61046922
Women's or girls' bib and brace overalls, knitted or crocheted, of artificial fibres
12%
61046991
Women's or girls' trousers, breeches and shorts, knitted or crocheted, of other textile materials
12%
61046992
Women's or girls' bib and brace overalls, knitted or crocheted, of other textile materials
12%
61051000
Men's or boys' shirts, knitted or crocheted, of cotton
10.50%
61052000
Men's or boys' shirts, knitted or crocheted, of man-made fibres
10.50%
61059010
Men's or boys' shirts, knitted or crocheted, of wool or fine animal hair
12%
61059020
Men's or boys' shirts, knitted or crocheted, of silk or silk waste
12%
61059090
Men's or boys' shirts, knitted or crocheted, of other textile materials
12%
61061000
Women's or girls' blouses, shirts and shirt blouses, knitted or crocheted, of cotton
61062000
Women's or girls' blouses, shirts and shirt blouses, knitted or crocheted, of man-made fibres
61069010
Women's or girls' blousers, shirts and shirt blousers, knitted or crocheted, of wool or fine animal hair
61069020
Women's or girls' blousers, shirts and shirt blousers, knitted or crocheted, of silk or silk waste
61069090
Women's or girls' blousers, shirts and shirt blousers, knitted or crocheted, of other textile materials
10.50%
61071100
Men's or boys' underpants and briefs, knitted or crocheted, of cotton
10.50%
61071200
Men's or boys' underpants and briefs, knitted or crocheted, of man-made fibres
12% 10.50%
10.50% 12% 10.50% 12%
12%
42
61071910
Men's or boys' underpants and briefs, knitted or crocheted, of silk or silk waste
12%
61071990
Men's or boys' underpants and briefs, knitted or crocheted, of other textile materials
12%
61072100
Men's or boys' nightshirts and pyjamas, knitted or crocheted, of cotton
12%
61072200
Men's or boys' nightshirts and pyjamas, knitted or crocheted, of man-made fibres
12%
61072910
Men's or boys' nightshirts and pyjamas, knitted or crocheted, of wool or fine animal hair
12%
61072920
Men's or boys' nightshirts and pyjamas, knitted or crocheted, of silk or silk waste
12%
61072990
Men's or boys' nightshirts and pyjamas, knitted or crocheted, of other textile materials
12%
61079100
Men's or boys' bathrobes, dressing gowns and similar articles, knitted or crocheted, of cotton
12%
61079910
Men's or boys' bathrobes, dressing gowns and similar articles, knitted or crocheted, of wool or fine animal hair
12%
61079920
Men's or boys' bathrobes, dressing gowns and similar articles, knitted or crocheted, of silk or silk waste
12%
61079930
Men's or boys' bathrobes, dressing gowns and similar articles, knitted or crocheted, of man-made fibres
12%
61079990
Men's or boys' bathrobes, dressing gowns and similar articles, knitted or crocheted, of other textile materials
12%
61081100
Women's or girls' slips and petticoats, knitted or crocheted, of man-made fibres
12%
61081910
Women's or girls' slips and petticoats, knitted or crocheted, of silk or silk waste
12%
61081990
Women's or girls' slips and petticoats, knitted or crocheted, of other textile materials
12%
61082100
Women's or girls' briefs and panties, knitted or crocheted, of cotton
12%
61082200
Women's or girls' briefs and panties, knitted or crocheted, of man-made fibres
12%
61082910
Women's or girls' briefs and panties, knitted or crocheted, of silk or silk waste
12%
61082990
Women's or girls' briefs and panties, knitted or crocheted, of other textile materials
12%
61083100
Women's or girls' nightdresses and pyjamas, knitted or crocheted, of cotton
12%
61083200
Women's or girls' nightdresses and pyjamas, knitted or crocheted, of man-made fibres
12%
61083910
Women's or girls' nightdresses and pyjamas, knitted or crocheted, of wool or fine animal hair
12%
43
61083920
Women's or girls' nightdresses and pyjamas, knitted or crocheted, of silk or silk waste
12%
61083990
Women's or girls' nightdresses and pyjamas, knitted or crocheted, of other textile materials
12%
61089100
Women's or girls' negliges, bathrobes, dressing gowns and similar articles, knitted or crocheted, of cotton
12%
61089200
Women's or girls' negliges, bathrobes, dressing gowns and similar articles, knitted or crocheted, of man-made fibres
12%
61089910
Women's or girls' negliges, bathrobes, dressing gowns and similar articles, knitted or crocheted, of wool or fine animal hair
12%
61089920
Women's or girls' negliges, bathrobes, dressing gowns and similar articles, knitted or crocheted, of silk or silk waste
12%
61089990
Women's or girls' negliges, bathrobes, dressing gowns and similar articles, of other textile materials
12%
61091000
T-shirts, singlets and other vests, knitted or crocheted, of cotton
61099010
T-shirts, singlets and other vests, knitted or crocheted, of wool or fine animal hair
12%
61099020
T-shirts, singlets and other vests, knitted or crocheted, of man-made fibres
12%
61099030
T-shirts, singlets and other vests, knitted or crocheted, of silk or silk waste
12%
61099090
T-shirts, singlets and other vests, knitted or crocheted, of other textile materials
12%
61101100
Jerseys, pullovers, cardigans, waist-coats and similar articles, knitted or crocheted, of wool
10.50%
61101200
Jerseys, pullovers, cardigans, wais-tcoats and similar articles, knitted or crocheted, of kashmir (cashmere) hair
10.50%
61101900
Jerseys, pullovers, cardigans, waist-coats and similar articles, knitted or crocheted, of other animal fine hair
10.50%
61102000
Jerseys, pullovers, cardigans, waist-coats and similar articles, knitted or crocheted, of cotton
10.50%
61103000
Jerseys, pullovers, cardigans, waist-coats and similar articles, knitted or crocheted, of man-made fibres
10.50%
61109010
Jerseys, pullovers, cardigans, waist-coats and similar articles, knitted or crocheted, of silk or silk waste
12%
61109090
Jerseys, pullovers, cardigans, waist-coats and similar articles, knitted or crocheted, of other textile materials
10.50%
61112000
Babies' garments and clothing accessories, knitted or crocheted, of cotton
10.50%
61113000
Babies' garments and clothing accessories, knitted or crocheted, of synthetic fibres
12%
61119010
Babies' garments and clothing accessories, knitted or crocheted, of silk or silk waste
12%
10.50%
44
61119020
Babies' garments and clothing accessories, knitted or crocheted, of artificial fibres
12%
61119030
Babies' garments and clothing accessories, knitted or crocheted, of wool or fine animal hair
12%
61119090
Babies' garments and clothing accessories, knitted or crocheted, of other textile materials
12%
61121100
Track suits, knitted or crocheted, of cotton
12%
61121200
Track suits, knitted or crocheted, of synthetic fibres
12%
61121910
Track suits, knitted or crocheted, of artificial fibres
12%
61121990
Track suits, knitted or crocheted, of other textile materials
12%
61122010
Ski suits, knitted or crocheted, of man-made fibres
12%
61122090
Ski suits, knitted or crocheted, of other textile materials
12%
61123100
Men's or boys' swimwear, knitted or crocheted, of synthetic fibres
12%
61123900
Men's or boys' swimwear, knitted or crocheted, of other textile materials
12%
61124100
Women's or girls' swimwear, knitted or crocheted, of synthetic fibres
12%
61124900
Women's or girls' swimwear, knitted or crocheted, of other textile materials
12%
61130000
Garments, made up of knitted or crocheted fabrics of heading 59.03, 59.06 or 59.07
12%
61142000
Other garments, knitted or crocheted, of cotton
12%
61143000
Other garments, knitted or crocheted, of man-made fibres
10.50%
61149010
Other garments, knitted or crocheted, of silk or silk waste
12%
61149020
Other garments, knitted or crocheted, of wool or fine animal hair
10.50%
61149090
Other garments, knitted or crocheted, of other textile materials
10.50%
6115101110
Graduated compression panty hose, knitted or crocheted, of synthetic fibres, measuring per single yarn less than 67 decitex
12%
6115101190
Other graduated compression hosiery, knitted or crocheted, of synthetic fibres, measuring per single yarn less than 67 decitex
12%
6115101210
Graduated compression panty hose, knitted or crocheted, of synthetic fibres, measuring per single yarn 67 decitex or more
12%
45
6115101290
Other graduated compression hosiery, knitted or crocheted, of synthetic fibres, measuring per single yarn 67 decitex or more
12%
6115109010
Graduated compression panty hose, knitted or crocheted, of other textile materials
11.50%
6115109090
Other Graduated compression hosiery, knitted or crocheted, of other textile materials
11.50%
61152100
Panty hose and tights, knitted or crocheted, of synthetic fibres, measuring per single yarn less than 67 decitex
12%
61152200
Panty hose and tights, knitted or crocheted, of synthetic fibres, measuring per single yarn 67 decitex or more
12%
61152910
Panty hose and tights, knitted or crocheted, of silk
12%
61152990
Panty hose and tights, knitted or crocheted, of other textile materials
12%
61153000
Other Women's full length or knee-length hosiery, knitted or crocheted, measuring per single yarn less than 67 decitex
12%
61159400
Stockings, socks and other hosiery, knitted or crocheted, of wool or fine animal hair
12%
61159500
Stockings, socks and other hosiery, knitted or crocheted, of cotton
12%
61159600
Stockings, socks and other hosiery, knitted or crocheted, of synthetic fibres
12%
61159910
Stockings, socks and other hosiery, knitted or crocheted, of silk or silk waste
12%
61159990
Stockings, socks and other hosiery, knitted or crocheted, of other textile materials
11.50%
CCC Code 62XXX 62011100
Men's or boys' overcoats, raincoats, car-coats, capes, cloaks and similar articles, of wool or fine animal hair
12%
62011200
Men's or boys' overcoats, raincoats, car-coats, capes, cloaks and similar articles, of cotton
12%
62011300
Men's or boys' overcoats, raincoats, car-coats, capes, cloaks and similar articles, of man-made fibres
12%
62011910
Men's or boys' overcoats, raincoats, car-coats, capes, cloaks and similar articles, of silk or silk waste
12%
62011990
Men's or boys' overcoats, raincoats, car-coats, capes, cloaks and similar articles, of other textile materials
12%
62019100 62019200
Men's or boys' anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 62.03, of wool or fine animal hair Men's or boys' anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 62.03, of cotton
12% 10.50%
46
62019300
62019910
62019990
Men's or boys' anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 62.03, of man-made fibres Men's or boys' anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 62.03, of silk or silk waste Men's or boys' anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 62.03, of other textile materials
12%
12%
12%
62021100
Women's or girls' overcoats, raincoats, car-coats, capes, cloaks and similar articles, of wool or fine animal hair
12%
62021200
Women's or girls' overcoats, raincoats, car-coats, capes, cloaks and similar articles, of cotton
12%
62021300
Women's or girls' overcoats, raincoats, car-coats, capes, cloaks and similar articles, of man-made fibres
12%
62021910
Women's or girls' overcoats, raincoats, car-coats, capes, cloaks and similar articles, of silk or silk waste
12%
62021990
Women's or girls' overcoats, raincoats, car-coats, capes, cloaks and similar articles, of other textile materials
12%
62029100 62029200 62029300
62029910
62029990
Women's or girls' anoraks (including ski-jackets),wind-cheaters, wind-jackets and similar articles, other than those of heading 62.03, of wool or fine animal hair Women's or girls' anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 62.04, of cotton Women's or girls' anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 62.04, of man-made fibres Women's or girls' anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 62.04, of silk or silk waste Women's or girls' anoraks (including ski-jackets),wind-cheaters, wind-jackets and similar articles, otherthan those of heading 62.03, of other textile materials
12% 12% 12%
12%
12%
62031100
Men's or boys' suits, of wool or fine animal hair
12%
62031200
Men's or boys' suits, of synthetic fibres
12%
47
62031910
Men's or boys' suits, of silk or silk waste
12%
62031990
Men's or boys' suits, of other textile materials
12%
62032200
Men's or boys' ensembles, of cotton
12%
62032300
Men's or boys' ensembles, of synthetic fibres
12%
62032910
Men's or boys' ensembles, of silk or silk waste
12%
62032920
Men's or boys' ensembles, of artificial fibres
12%
62032930
Men's or boys' ensembles, of wool or fine animal hair
12%
62032990
Men's or boys' ensembles, of other textile materials
12%
62033100
Men's or boys' jackets and blazers, of wool or fine animal hair
10.50%
62033200
Men's or boys' jackets and blazers, of cotton
10.50%
62033300
Men's or boys' jackets and blazers of synthetic fibres
10.50%
62033910
Men's or boys' jackets and blazers, of silk or silk waste
12.00%
62033920
Men's or boys' jackets and blazers, of artificial fibres
62033990
Men's or boys' jackets and blazers, of other textile materials
10.50%
62034110
Men's or boys' trousers, breeches and shorts, of wool or fine animal hair
10.50%
62034120
Men's or boys' bib and brace overalls, of wool or fine animal hair
12.00%
62034210
Men's or boys' trouser, breeches and shorts, of cotton
10.50%
62034220
Men's or boys' bib and brace overalls, of cotton
62034310
Men's or boys' trousers, breeches and shorts, of synthetic fibres
62034320
Men's or boys' bib and brace overalls, of synthetic fibres
12%
62034911
Men's or boys' trousers, breeches and shorts, of silk or silk waste
12%
62034912
Men's or boys' bib and brace overalls, of silk or silk waste
12%
12%
12% 10.50%
48
62034921
Men's or boys' trousers, breeches and shorts, of artificial fibres
12%
62034922
Men's or boys' bib and brace overalls, of artificial fibres
12%
62034991
Men's or boys' trousers, breeches and shorts, of other textile materials
62034992
Men's or boys' bib and brace overalls, of other textile materials
12%
62041100
Women's or girls' suits, of wool or fine animal hair
12%
62041200
Women's or girls' suits, of cotton
12%
62041300
Women's or girls' suits, of synthetic fibres
10.50%
62041910
Women's or girls' suits, of silk or silk waste
12%
62041990
Women's or girls' suits, of other textile materials
12%
62042100
Women's or girls' ensembles, of wool or fine animal hair
12%
62042200
Women's or girls' ensembles, of cotton
12%
62042300
Women's or girls' ensembles, of synthetic fibres
10.50%
62042910
Women's or girls' ensembles, of silk or silk waste
12%
62042920
Women's or girls' ensembles, of artificial fibres
12%
62042990
Women's or girls' ensembles, of other textile materials
12%
62043100
Women's or girls' jackets and blazers, of wool or fine animal hair
12%
62043200
Women's or girls' jackets and blazers, of cotton
12%
62043300
Women's or girls' jackets and blazers, of synthetic fibres
10.50%
62043910
Women's or girls' jackets and blazers, of silk or silk waste
12%
62043920
Women's or girls' jackets and blazers, of artificial fibres
12%
62043990
Women's or girls' jackets and blazers, of other textile materials
62044100
Women's or girls' dresses, of wool or fine animal hair
10.50%
10.50% 12%
49
62044200
Women's or girls' dresses, of cotton
12%
62044300
Women's or girls' dresses, of synthetic fibres
12%
62044400
Women's or girls' dresses, of artificial fibres
12%
62044910
Women's or girls' dresses, of silk or silk waste
12%
62044990
Women's or girls' dresses, of other textile materials
12%
62045100
Women's or girls' skirts and divided skirts, of wool or fine animal hair
12%
62045200
Women's or girls' skirts and divided skirts, of cotton
12%
62045300
Women's or girls' skirts and divided skirts, of synthetic fibres
12%
62045910
Women's or girls' skirts and divided skirts, of silk or silk waste
12%
62045920
Women's or girls' skirts and divided skirts, of artificial fibres
62045990
Women's or girls' skirts and divided skirts, of other textile materials
12%
62046110
Women's or girls' trousers, breeches and shorts, of wool or fine animal hair
12%
62046120
Women's or girls' bib and brace overalls, of wool or fine animal hair
12%
62046210
Women's or girls' trousers, breeches and shorts, of cotton
62046220
Women's or girls' bib and brace overalls, of cotton
12%
62046310
Women's or girls' trousers, breeches and shorts, of synthetic fibres
12%
62046320
Women's or girls' bib and brace overalls, of synthetic fibres
12%
62046911
Women's or girls' trousers, breeches and shorts, of silk or silk waste
12%
62046912
Women's or girls' bib and brace overalls, of silk or silk waste
12%
62046921
Women's or girls' trousers, breeches and shorts, of artificial fibres
12%
62046922
Women's or girls' bib and brace overalls, of artificial fibres
12%
62046991
Women's or girls' trousers, breeches and shorts, of other textile materials
10.50%
10.50%
10.50%
50
62046992
Women's or girls' bib and brace overalls, of other textile materials
12%
62052000
Men's or boys' shirts, of cotton
10.50%
62053000
Men's or boys' shirts, of man-made fibres
10.50%
62059010
Men's or boys' shirts, of silk or silk waste
12%
62059020
Men's or boys' shirts, of wool or fine animal hair
12%
62059090
Men's or boys' shirts, of other textile materials
62061000
Women's or girls' blouses, shirts and shirt-blouses, of silk or silk waste
12%
62062000
Women's or girls' blouses, shirts and shirt-blouses, of wool or fine animal hair
12%
62063000
Women's or girls' blouses, shirts and shirt-blouses, of cotton
10.50%
62064000
Women's or girls' blouses, shirts and shirt-blouses, of man-made fibres
10.50%
62069000
Women's or girls' blouses, shirts and shirt-blouses, of other textile materials
10.50%
62071100
Men's or boys' underpants and briefs, of cotton
10.50%
62071910
Men's or boys' underpants and briefs, of silk or silk waste
12%
62071990
Men's or boys' underpants and briefs, of other textile materials
12%
62072100
Mens' or boys' nightshirts and pyjamas, of cotton
12%
62072910
Mens' or boys' nightshirts and pyjamas, of silk or silk waste
12%
62072990
Mens' or boys' nightshirts and pyjamas, of other textile materials
12%
62079100
Men's or boys' singlets and other vests, bathrobes, dressing gowns and similar articles, of cotton
12%
62079910
Men's or boys' singlets and other vests, bathrobes, dressing gowns and similar articles, of silk or silk waste
12%
62079920
Men's or boys' singlets and other vests, bathrobes, dressing gowns and similar articles, of man-made fibres
12%
62079990
Men's or boys' singlets and other vests, bathrobes, dressing gowns and similar articles, of other textile materials
12%
62081100
Women's or girls' slips and petticoats, of man-made fibres
12%
10.50%
51
62081910
Women's or girls' slips and petticoats, of silk or silk waste
12%
62081990
Women's or girls' slips and petticoats, of other textile materials
12%
62082100
Women's or girls' nightdresses and pyjamas, of cotton
12%
62082200
Women's or girls' nightdresses and pyjamas, of man-made fibres
12%
62082910
Women's or girls' nightdresses and pyjamas, of silk or silk waste
12%
62082990
Women's or girls' nightdresses and pyjamas, of other textile materials
12%
62089100
Women's or girls' singlets and other vest, briefs, panties, negliges, bathrobes, dressing gowns and similar articles, of cotton
12%
62089200
Women's or girls' singlets and other vest, briefs, panties, negliges, bathrobes, dressing gowns and similar articles, of man-made fibres
12%
62089910
Women's or girls' singlets and other vest, briefs, panties, negliges, bathrobes, dressing gowns and similar articles, of silk or silk waste
12%
62089990
Women's or girls' singlets and other vest, briefs, panties, negliges, bathrobes, dressing gowns and similar articles, of other textile materials
12%
6210100010
Protective apparel for epidemic prevention (including for surgical use), made up of fabrics of headings No 5602 or 5603
12%
6210100090
Other garments, made up of fabrics of headings No 5602 or 5603
12%
62102000
Other garments, of the type described in subheadings 6201.11 to 6201.19
12%
62103000
Other garments, of the type described in subheading 6202.11 to 6202.19
12%
62104000
Other men's or boys' garments
12%
62105000
Other women's or girls' garments
12%
62111110
Men's or boys' swimwear, of man-made fibres
12%
62111190
Men's or boys' swimwear, of other textile materials
12%
62111210
Women's or girls' swimwear, of man-made fibres
12%
62111290
Women's or girls' swimwear, of other textile materials
12%
62112010
Ski suits, of man-made fibres
12%
62112020
Ski suits, of silk or silk waste
12%
52
62112090
Ski suits, of other textile materials
12%
62113200
Other garments, men's or boys', of cotton
10.50%
62113300
Other garments, men's or boys', of man-made fibres
10.50%
62113910
Other garments, men's or boys', of silk or silk waste
12%
62113920
Other garments, men's or boys', of wool or fine animal hair
12%
62113990
Other garments, men's or boys', of other textile materials
12%
6211420010
Protective apparel for epidemic prevention (including for surgical use), of cotton
10.50%
6211420090
Other garments, women's or girls', of cotton
10.50%
6211430010
Protective apparel for epidemic prevention (including for surgical use), of man-made fibres
10.50%
6211430090
Other garments, women's or girls', of man-made fibres
10.50%
62114910
Other garments, women's or girls', of silk or silk waste
12%
62114920
Other garments, women's or girls', of wool or fine animal hair
12%
62114990
Other garments, women's or girls', of other textile materials
10.50%
53
