Peluang Ekspor Pakaian Jadi di Pasar...
Transcript of Peluang Ekspor Pakaian Jadi di Pasar...
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PELUANG EKSPOR PAKAIAN JADI
DI PASAR TAIWAN MARKET BRIEF
Kantor Dagang dan Ekonomi Indonesia di Taipei
www.kdei-taipei.org | 2015
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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
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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
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Lampiran ........................................................................................................................................... 38
Tarif masuk bea cukai pakaian jadi di taiwan ........................................................... 38
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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 : Senin – Jum’at (09.00 – 17.00)
Toko : Senin – Minggu (11.00-21.30)
Toko convenience : 24 jam
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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)
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1 2 3 4 5 6 7 8 9 10 11 12
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10
15
20
25
30
35
40
Te
mp
era
tur
rata
- r
ata
(C
)
Bulan
Temperature rata-rata terendah
Temperature rata-rata tertinggi
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
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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
62XX
ARTICLES OF APPAREL & CLOTHING ACCESSORIES-NOT KNITTED OR
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)
Year Total
value
Serat
kain Benang Kain
Pakaian
jadi dan
aksesoris
Made up
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
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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:
2008 2009 2010 2011 2012 2013 2014 2015
60000
80000
100000
120000
140000
160000
180000
200000
Pakaian jadi dan aksesoris
Share impor (%)
Tahun
US
$1
00
0
0
10
20
30
40
50
60
70
80
90
100
Sh
are
Imp
or (%
)
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:
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1. Kain woven
a. Pakaian laki-laki (woven)
b. Pakaian wanita (woven)
c. Pakaian bayi (woven)
2. Kain knit
a. Pakaian laki-laki (knit)
b. Pakaian wanita (knit)
c. Pakaian bayi (knit)
d. T-shirt
e. Sweater
3. 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$1000)
Produk Pakaian Tahun
2009 2010 2011 2012 2013 2014 2015
Laki-laki
(woven)
14,863 16,057 22,391 23,372 27,260 27,090 33,911
Wanita (woven) 20,408 20,111 25,231 28,163 35,243 30,690 41,086
Bayi (woven) 102 101 171 336 352 375 611
Laki-laki (knit) 5,532 4,945 7,987 8,586 8,517 9,941 11,920
Wanita (knit) 9,220 10,197 12,505 14,120 16,913 17,564 22,265
Bayi (knit) 353 415 515 795 864 1,284 1,577
T-shirt 8,121 9,011 12,676 15,780 13,177 16,948 17,543
Sweater 8,544 11,686 13,002 17,458 16,753 14,907 20,676
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Tabel 2 menunjukkan peningkatan yang terjadi pada komoditi pakaian jadi
secara keseluruhan. Apabila ditinjau dari jumlah nilai impor, maka nilai impor
akan menurun dengan urutan pakaian jadi wanita, pakaian jadi pria, sweater,
T-shirt, dan diikuti pakaian bayi. Pengertian bayi dalam hal pakaian (HS code
6111) ini adalah memiliki umur kurang dari 24 bulan, dengan tinggi tidak lebih
dari 86 cm. Diluar ketentuan tersebut dikategorikan wanita/laki-laki dengan
pembeda adalah label ukuran yang melekat pada pakaian tersebut. Impor untuk
pakaian jadi laki-laki, wanita, dan anak menjanjikan untuk pasar impor Taiwan
dengan kenaikan yang stabil di setiap tahunnya.
Menurut data TTF dan dipadu dengan data dari biro perdagangan Taiwan, 5
besar Negara eksportir untuk pakaian jadi tahun 2015 adalah RRT dengan nilai
ekspor ke Taiwan sebesar 101,000,000 US$, 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 COUNTRY WEIGHT(TON)
GROW
TH
RATE%
VALUE(US$1000) SHARE
%
GROW
TH
RATE% 2014 2015 2014 2015
1 RRT 9,695 12,657 30.56 80,393 101,000 32.32 25.63
2 VIETNAM 836 1,076 28.77 12,301 19,789 6.33 60.87
3 ITALY 14 15 10.25 7,043 7,273 2.33 3.26
4 INDONESIA 545 667 22.38 3,304 5,395 1.73 63.26
5 BANGLADESH 124 145 17.38 3,413 3,894 1.25 14.1
6 THAILAND 45 54 20.36 2,802 3,399 1.09 21.29
7 JAPAN 29 27 -6.51 3,704 2,926 0.94 -21.01
8 FRANCE 2 2 13.65 1,492 2,211 0.71 48.15
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9 CAMBODIA 52 67 27.72 1,544 2,145 0.69 38.97
10 TURKEY 30 32 6.11 2,143 1,920 0.61 -10.44
11 INDIA 32 39 21.36 1,568 1,896 0.61 20.91
12 HONG KONG 45 79 74.64 870 1,566 0.5 80.04
Tabel 3 menunjukkan daftar 12 besar Negara yang memiliki share market di atas
0.5% pada tahun 2015. Ditinjau dari berat impor dan nilai impor, RRT masih
menduduki peringkat pertama baik di tahun 2014 maupun di tahun 2015
dengan laju berat 30.56%. Berat impor kedua diikuti oleh Vietnam dengan laju
pertumbuhan berat 28.77%. Posisi laju pertumbuhan berat yang ketiga diduduki
oleh Indonesia dengan peningkatan 22.38%. Sedangkan apabila ditinjau dari
nilai eksport ke Taiwan, urutan kedua dengan share impor 6.33% adalah
Vietnam, diikuti Italia 2.33%, dan Indonesia 1.73%. Hal yang menarik adalah laju
pertumbuhan nilai impor dari Indonesia meningkat drastis mengalahkan 3
negara tertinggi dengan 63.26%, dengan demikian bisa dikatakan bahwa
Indonesia mampu menembus pasar Taiwan pada tahun 2015 dengan signifikan,
selain itu Indonesia memiliki peluang untuk memasuki pasar pakaian jadi
dengan merujuk pada permintaan Taiwan yang meningkat sesuai dengan data
laju pertumbuhan nilai Impor Taiwan pada table 3 di atas.
Untuk perkembangan Indonesia sendiri dapat dilihat dari grafik di bawah ini:
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2007 2008 2009 2010 2011 2012 2013 2014 2015
0
1000
2000
3000
4000
5000
6000
Nila
i e
ksp
or
Ind
on
esia
(d
ala
m U
S$
10
00
)
Tahun
Nilai ekspor Indonesia
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
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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
kilometer dimana meningkat hampir 250% dalam 1 dasawarsa.
Grafik 4 Nilai produksi tekstil RRT
Berikut kami sajikan data ekspor pakaian jadi RRT ke Taiwan:
35,35
48,21 48,44
59,86
67,5372,31
75,3480 81,41
84,8988,27
0
10
20
30
40
50
60
70
80
90
100
2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013
Qu
anti
ty o
f m
ater
ial p
rod
uce
d (
bill
ion
)
Year
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2007 2008 2009 2010 2011 2012 2013 2014 2015
0
20000
40000
60000
80000
100000
Nila
i e
ksp
or
RR
T (
da
lam
US
$ 1
00
0)
Tahun
Nilai Ekspor RRT
Grafik 5 Perkembangan nilai ekspor pakaian jadi RRT ke Taiwan (dalam satuan US$1000)
Grafik 5 menunjukkan bahwa pakaian RRT menjadi pemasok pakaian jadi pria,
wanita, dan anak yang selalu mengalami kenaikan dalam hal nilai ekspor seiring
dengan meningkatnya jumlah produksi dalam negeri seperti yang digambarkan
pada grafik 3. Di RRT, produk serta perusahaan lokal menguasai pasar RRT.
Selain itu dengan menggunakan produk lokal, mereka bias menekan biaya
produksi ditambah dengan upah buruh yang relatif rendah. Selain itu, proses
modernisasi produksi di RRT sendiri akan lebih memaksimalkan hasil produksi
(5) Perusahaan di RRT yang mendominasi produksi pakaian jadi di RRT
meliputi:
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Tabel 6 Daftar perusahaan lokal sesuai dengan urutan profit (6)
Vietnam merupakan pemain ekspor tekstil baru yang mengalami perkembangan
cukup pesat baik di ASEAN maupun dunia dewasa ini, terutama setelah
bersattunya Vietnam utara dan selatan. Industri tekstil mampu meningkatkan
kemakmuran negara Vietnam dengan lebih dari 3.800 perusahaan berorientasi
pada pasar ekspor. Vietnam National Textile and Garment Group (VINATEX)
merupakan penghasil dan pengekspor tekstil terbesar di ASEAN, dimana
memiliki hubungan lebih dari 400 organisasi dari 65 negara. Vietnam
menunjukkan peningkatan ekspor ke Taiwan, dalam hal pakaian jadi, sejak tahun
2011. Peningkatan yang lebih signifikan terjadi pada per-Januari 2015 dengan
peningkatan sebesar 60.87%. Adapun perkembangan ekpor pakaian jadi
Vietnam ke Taiwan dapat dilihat pada tabel di bawah ini:
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2007 2008 2009 2010 2011 2012 2013 2014 2015
0
2000
4000
6000
8000
10000
12000
14000
16000
18000
Nila
i e
ksp
or
Ind
on
esia
(d
ala
m U
S$
10
00
)
Tahun
Nilai Ekspor Vietnam
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.
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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,
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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 .
20
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
21
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.
22
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
23
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
24
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.
25
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
26
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
27
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
28
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
29
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
30
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
31
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.
32
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
33
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 Fax 25638282
E-Mail [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.
34
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.
35
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]
36
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]
37
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]
38
LAMPIRAN
TARIF MASUK BEA CUKAI PAKAIAN JADI DI TAIWAN
CCC Code Description of Goods Tariff Rate
61012000 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 12%
61013000 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 12%
61019010 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 12%
61019020 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 12%
61019090 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 12%
61021000 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 10.50%
61022000 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 10.50%
61023000 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 12%
39
61029010 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 12%
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 other textile materials 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 10.50%
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%
40
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 10.50%
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 10.50%
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%
41
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 10.50%
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 10.50%
61046120 Women's or girls' bib and brace overalls, knitted or crocheted, of wool or fine animal hair 12%
42
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 12%
61046310 Women's or girls' trousers, breeches and shorts, knitted or crocheted, of synthetic fibres 10.50%
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 10.50%
61062000 Women's or girls' blouses, shirts and shirt blouses, knitted or crocheted, of man-made fibres 12%
61069010 Women's or girls' blousers, shirts and shirt blousers, knitted or crocheted, of wool or fine animal hair 10.50%
61069020 Women's or girls' blousers, shirts and shirt blousers, knitted or crocheted, of silk or silk waste 12%
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%
43
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%
44
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 10.50%
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%
45
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%
46
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 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 12%
62019200 Men's or boys' anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 62.03, of cotton 10.50%
47
62019300 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 12%
62019910 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 12%
62019990 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%
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 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 12%
62029200 Women's or girls' anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 62.04, of cotton 12%
62029300 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 12%
62029910 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 12%
62029990 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%
62031100 Men's or boys' suits, of wool or fine animal hair 12%
62031200 Men's or boys' suits, of synthetic fibres 12%
48
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 12%
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 12%
62034310 Men's or boys' trousers, breeches and shorts, of synthetic fibres 10.50%
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%
49
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 10.50%
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 10.50%
62044100 Women's or girls' dresses, of wool or fine animal hair 12%
50
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 10.50%
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 10.50%
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%
51
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 10.50%
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%
52
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%
53
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%