Fashion, uniforms, fabrics and accessories are a major import category, and many small traders build businesses on them. Margins can be attractive, but competition is fierce, and mistakes in classification, valuation or quality can erase the profit. Costs also vary by fabric and type of garment. This guide covers the main points for importing clothes and textiles. Check current rules and rates before ordering.

Classification matters

Customs codes for textiles and clothing depend on the type of garment, the fibre and whether it is knitted or woven, among other features. A cotton knitted T-shirt, a polyester dress and a wool jacket may each have a different code and rate. Describe each product precisely on the invoice: type, fibre composition, men's, women's or children's, and use. HS codes and customs classification explained explains how a code is chosen, and wrong ones can lead to extra duty or penalties.

Work out duty and cost

Use the import duty calculator with the correct code and value, and the landed cost calculator to add freight, insurance, clearing and transport. How to calculate import duty on goods explains the steps. Remember that VAT applies; registered traders can usually claim it back, as explained in import VAT: how to claim it back.

Declare the value honestly

Customs may compare your declared value with prices for similar goods, and under-declaring is an offence. Keep supplier invoices and proof of payment. Customs valuation explained shows how value is tested. A low invoice that does not match real payments puts the whole shipment at risk.

Second-hand clothing

Second-hand clothing is a large market in Kenya, with its own rules and conditions. Requirements may include inspection, fumigation certificates or limits on what can be imported, and these can change. Check the current position carefully with the authorities and an experienced clearing agent before buying. Declaring used goods as new, or the reverse, is a serious problem.

Quality and sizing

Quality varies widely between suppliers, and sizes differ by market. Order samples and check stitching, fabric weight, colourfastness and sizing. Ask about returns for defects. A line that looks good online can fail on feel and fit. Use the checks in how to vet an overseas supplier before you pay and importing from China: risks and checks.

Labels and standards

Garments often carry labels for fibre content, size and care, and there may be requirements for labelling and standards. Some products, such as children's clothes and uniforms, may be subject to additional rules. Ask the supplier to supply compliant labels, and check KEBS, PVoC and import standards explained.

Packing and shipping

Clothes are light but bulky. Pack in cartons with clear markings, and plan container use to avoid empty space; read how to plan container loading and reduce freight cost. Choose air for small, urgent or high-value loads and sea for volume; see air freight vs sea freight. Protect against moisture, since damp ruins textiles; insure the cargo.

Season and stock risk

Fashion moves fast, and stock that misses the season loses value. Plan lead times so goods arrive in time, and keep orders modest until you know what sells. Track sales by style and size with the product profitability analyser and the inventory and stock tracker.

Selling and taxes

Whether you sell in a shop, market or online, record every sale. If your sales pass the VAT threshold, register; check with the VAT registration checker. Small traders may use turnover tax; see turnover tax for small businesses. For online selling, read importing for an online shop: from order to customer. Keep import records in the import duty and landed cost workbook. Accurate classification, honest values and steady quality are the foundation of a lasting clothing import business.

A costing example

Take a shirt bought at USD 4 including packing. Add freight per piece, insurance, duty at the rate for its code, VAT if you cannot reclaim it, clearing and transport to your shop. The landed cost may be double the factory price. If you need a 40 percent margin on selling price, the shirt must sell for well above that total. Doing this for each style, before you order, shows which lines are worth stocking and which only look cheap.