
Cotton T-Shirts From India by Town, Border Duty and Testing
Where Indian cotton T-shirts are made, what Australia, NZ, the UK, US, EU and UAE charge on them, which origin proof you need and what to test first.
7 min read
Duty is only one line on a US import from India. You also pay federal user fees (the merchandise processing fee on formal entries and, by sea, the harbor maintenance fee), a customs broker who often bills per entry and per tariff line, a customs bond, the ISF filing, destination port and freight-station charges, trucking from the port, and exam and storage costs if CBP selects the shipment. Couriers bundle some of this into their bill and sometimes get the tariff wrong.
Besides duty, a first import from India into the US usually carries federal user fees, customs brokerage, a customs bond, the security filing for ocean cargo, port and freight-station charges, the truck from the port, and, if your box is picked for inspection, exam and storage costs. Most of these are charged per entry, per line or per container, so they weigh hardest on small first orders.
"My customs broker billed me per line item. Nobody warned me." That was a first-time US importer of India containers in June 2026, who added that "the first number is rarely the real one" (a US online sellers' forum, Reported, and some readers doubted the post, so treat it as one voice). This post walks through every US-side line we can name, who bills it and when, so the second number is closer to the first. We give no amounts. Fees change and brokers set their own, so ask for each one in writing. The rates of duty themselves are on importing from India to the US.
Two user fees, collected as part of the customs entry (CBP user fee table (opens in a new tab), read 18 October 2026, Verified).
The merchandise processing fee (MPF) applies to formal entries. It's charged as a percentage of the goods' value with a minimum and a maximum per entry, so it bites hardest on a small formal entry. Informal entries pay a smaller flat fee instead.
The harbor maintenance fee (HMF) applies to goods arriving by sea and is charged on value. Air cargo doesn't pay it.
Then there's the duty stack itself. Since 24 July 2026 most Indian goods pay the normal US rate plus a 10% Section 301 duty, filed on an extra chapter 99 line, and Section 232 goods pay a different rate. Each of those extra lines is another place for an error. The detail is on the US trade page.
One threshold matters for budgeting. Formal entry applies above US$250 for these goods, and de minimis is suspended for every country, so even a modest restock now needs a bond and usually a broker, as the US page sets out.
You can file your own entries, but most first-time importers use a licensed broker, and CBP reminds you that even then "you, the importer of record, are ultimately responsible" for the entry, the duties and the fees (CBP (opens in a new tab)).
Expect these lines from a broker, in some combination:
Why does this hit India orders? Indian buyers often place many styles or sizes in one order, a rug range in six constructions, a homeware order across steel, brass and wood. Each different tariff line is a line on the entry. An order of forty SKUs on twelve tariff lines costs more to clear than one on two, before a single dollar of duty. Ask your broker for the full fee schedule before the first shipment, and ask how many lines your order will produce.
Because the ocean leg is priced in bulk and the last leg isn't. In September 2024 a buyer importing India goods through New Jersey "later realized that we would be responsible for handling the import formalities in the US", and a reply warned the trucking might cost more than the trip from India (r/logistics, Reported). Our research found the same pattern for inland and residential deliveries generally.
The lines that make up that last leg:
The fix is to get a door-delivered quote, not just the ocean rate. Ask the forwarder to quote to your warehouse, line by line, and to say which lines are estimates. If your warehouse is far inland, compare a port closer to it. Transit and port choices from India are on Mundra or Nhava Sheva.
You pay, even though CBP doesn't. CBP has a right to examine any shipment, and its own guidance says that "in the course of normal operations, CBP does not charge for cargo examinations. However, there may still be costs involved for the importer" (CBP (opens in a new tab), Verified).
Those costs are the moves to and from a Centralized Examination Station, a privately run facility that unloads your container for the officers and reloads it after, then bills you for it. Storage runs while the box waits. The guidance notes that rates vary across the country.
You can't stop an exam, but you can make one less likely to drag on. Accurate descriptions, the right tariff codes on every line, "Made in India" marking on the goods and an invoice that matches the packing list all help. Keep a contingency line in your landed cost for it, especially on a first entry.
It bundles it, which isn't the same thing. An express courier clears the parcel and bills you one total for duty, fees and its own clearance charge. That's convenient, until the tariff is wrong. A US distributor importing from Europe and India said in November 2025 they'd "caught a number of incorrectly assessed tariffs that are starting to add up", and an ecommerce seller wrote in May 2026 that couriers' "HTS codes and duties are often incorrect" (r/smallbusiness and r/ecommerce, Reported). With the chapter 99 duties stacked on top, a wrong code costs more than it used to.
There's a bigger catch if your Indian supplier ships on its own courier account. The courier then files as importer of record, so refunds go to it and you lose sight of your own entries. That story is told in full on low-value imports and who is the importer of record. Audit every courier entry line by line, and move to your own forwarder and broker once volume justifies it.
Work it out before you agree the price with your supplier, not after the goods land.
If you'd rather hand the whole chain to one team, from the Indian factory to a US broker and bond in your name, SourcingSync (opens in a new tab) runs it for foreign buyers.
The merchandise processing fee on formal entries and, for sea cargo, the harbor maintenance fee, both charged on value. Section 301 or 232 duties may apply on top of the normal rate.
Many brokers price by the number of tariff lines on an entry. Indian orders with many SKUs often produce many lines.
For small, inland or residential deliveries it can cost more than the ocean leg. Get a quote to your door before you compare suppliers.
You do. CBP doesn't charge for the exam itself, but the exam station, the moves and the storage are billed to the importer.
Sometimes, but the courier bundles its charges and can get the tariff wrong. Check every entry, and use your own account so you remain importer of record.
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Yash Khatri founded SourcingFrom to give buyers outside India the full picture of sourcing from India: what the country makes well, where it is made, who makes it and how it ships. He reviews every guide on the site and holds each one to the same rule: say what we know, show how sure we are, and say plainly where the evidence runs out. He also runs SourcingSync, the hands-on service that does the sourcing work for buyers, and Kirnova, the data and intelligence company behind SourcingFrom Intelligence.
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An FOB India quote fixes the supplier's price, not your freight bill. Indian port charges are billed on line tariffs to the booking party, LCL destination charges are often set after sailing, and consolidation, inland trucking and surcharges add more. The post lists each charge line, who bills it and what to put in writing before booking.

Not automatically. Since 1 January 2026 every tariff line from India can enter Australia at 0% under ECTA, but only with a certificate of origin from a designated Indian agency for that shipment. Without one, the Australian Border Force charges the general rate by default.
At small volumes India is often not cheaper than a local supplier once the fixed costs are counted. Samples, freight minimums, customs entries, broker fees and per-declaration levies cost about the same for 200 units as for 2,000, so a small order carries them on every piece. India starts to win when those fixed costs, divided by your units, fall below the gap between the Indian and the local unit price. Nobody publishes that crossover by category, so work it out for your own product before you order.
A quote that says "leather" tells you nothing about the animal, and in India the answer is often goat, sheep or buffalo rather than cowhide. Each behaves differently in a bag: goat is tough and small, sheep is soft and delicate, buffalo is thick, coarse and variable. Ask for the species, the tannage and the tannery in writing, check the grain yourself, and sample buffalo from the actual lot.
A custom rug from India usually arrives off-colour for one of five reasons: the colour was approved on a screen, the bulk yarn went into a different dye lot, the yarn looks different once woven into pile, the post-weaving wash shifted it, or it is being judged in different light or from the other end of the pile. Each has its own approval. Because returning a large rug to India is slow and costly, the approvals and the remedy belong in the order before weaving starts.
No. Urine does not tan leather, and the smell some buyers notice on Indian leather has ordinary causes: tannery residue left by poor washing and finishing, solvent finishes and bag-making glues, and moisture in packing and transit. Each smells different and has its own fix. Odour has no legal limit, so it has to go into the spec, with a closed-box check on bulk before you accept a shipment.