Clothing Production Cost Breakdown: Global Math (2026)

Most founders treat a factory quote as one number. It isn't. A FOB price is a stack of five behaviors: fabric, trims, CMT, overhead, and margin. Each line moves on a different curve. Fabric tracks cotton futures and oil. Labor tracks the wage floor of the country. Margin tracks how badly the factory wants the order.

The 2026 picture is messier than usual. US Section 301 tariffs sit on top of base duty for China-made apparel. The Freightos Baltic Index (March 2026) still shows ocean rates 35% above 2019 baselines after the Red Sea reroutes. ESPR Digital Product Passport pilots add a paperwork line nobody had two years ago. Below, we break the stack apart so you can read a cost sheet the way a sourcing specialist does.

CMT

Cut, Make, Trim. The labor and assembly cost charged by a factory that doesn't supply fabric. Buyer ships fabric in, factory returns finished garments.

FOB

Free On Board. The price for a finished garment loaded onto the export vessel at origin. Excludes ocean freight, marine insurance, destination port fees, and import duty.

Landed cost

FOB plus freight, insurance, customs duty, brokerage, port handling, and inland trucking to your warehouse. The number that actually hits your COGS line.

COGS

Cost of Goods Sold. Landed cost plus any direct cost to make a unit sellable: tagging, kitting, returns processing.

Gross margin

(Net selling price minus COGS) divided by net selling price. The fashion industry benchmark sits at 55-65% wholesale and 65-75% direct-to-consumer.

Fabric utilization

The percentage of a fabric roll that ends up in finished garments. A good marker is 82-88% on jersey, 75-82% on woven shirting, lower for prints with directional grain.

Scrap rate

The inverse of fabric utilization, the percentage wasted in cutting. 12-18% is typical, anything over 22% means the marker plan needs work.

AQL

Acceptable Quality Limit. The ISO 2859 sampling standard for inspection. AQL 2.5 is the apparel default, allowing roughly 14 major defects in a 200-piece sample from a 1,000-unit lot.

Finishing

Post-sew operations: pressing, garment wash, enzyme wash, garment dye, hangtag attachment, polybagging, cartoning. Adds $0.30-$1.80 per unit depending on treatment.

Embellishment

Decorative additions: screen print, DTG, embroidery, sublimation, applique, patches. Priced per print location and color count, not bundled into CMT.

What goes into a garment's true cost?

A garment's true cost is the sum of five factory lines plus three importer lines. The five factory lines are fabric, trims, CMT labor, overhead, and margin. The three importer lines are ocean freight, duty, and inspection. Fashion Revolution (2024) found only 12% of major brands publish this stack.

The five factory lines

Fabric is the biggest. On a basic tee it's 35-50% of FOB. On a structured blazer it drops to 25-35% because labor and interlining absorb more of the total. Trims include thread, labels, hangtags, polybags, and cartons. They look small per piece but compound fast on detailed styles.

CMT labor is the operator hours that touch the garment. It's measured in Standard Allowed Minutes, or SAM. A jersey tee runs 8-12 SAM. A tailored blazer can exceed 90. Overhead bundles rent, electricity, machine depreciation, indirect labor, audits. Factories typically load 15-25% on top of CMT for overhead. Margin is what the factory keeps. Quoted gross margin runs 10-25%, depending on style complexity and the factory's order book.

The three importer lines

Ocean freight, customs duty, and pre-shipment inspection sit outside the factory invoice but land in your COGS. For a 300-tee container shipped from China to LA in March 2026, freight added $1.05-$1.20 per unit, duty added $0.65-$1.10, and inspection added $0.18-$0.40. Together that's a 22-30% uplift on FOB.

Why founders mis-read this

Many brand owners look at the FOB number and assume freight and duty are "small." They aren't. In our 2024-2025 quotes, importer-side cost averaged 23% of FOB across China, Vietnam, and Bangladesh sourcing. Founders who skip this math under-price their first collection by 15-20%.

How does the fabric cost % vary by garment?

Fabric's share of FOB swings from 25% on a structured blazer to 50% on a jersey tee, per McKinsey (2024). The rule is simple: as construction complexity rises, labor catches up to fabric and the ratio rebalances. Heavyweight or specialty fabrics push the share higher. Performance synthetics and organic certifications add 20-40%.

Fabric percentage by garment type

Garment	Fabric consumption	Fabric % of FOB	Notes
Jersey T-shirt (180 gsm)	0.35-0.45 kg	42-50%	Simple seams, low SAM, fabric dominates
Cotton hoodie (320 gsm fleece)	0.95-1.20 kg	38-46%	Hood and pocket adds SAM but heavy fabric
Button-down shirt (woven)	1.6-2.0 m	30-38%	More trims (buttons, interlining), higher SAM
Denim jean (12 oz)	1.5-1.8 m	32-40%	Mid-weight fabric, high SAM, expensive trims
Activewear leggings	0.45-0.60 kg	35-45%	Performance fabric premium, low SAM
Wool blazer	2.0-2.4 m	25-35%	High SAM, costly interlining and lining
Technical jacket (3L shell)	2.2-2.8 m	40-55%	Membrane fabric drives the ratio back up
Knit cable sweater	0.65-0.85 kg yarn	38-48%	Yarn cost plus knitting time

Sources: McKinsey State of Fashion, 2024; Apparel Resources, 2024; OneAim Apparel internal data 2024-2026.

Why basics are fabric-heavy

A jersey tee has few seams, simple trims, minimal finishing. CMT labor at 10 SAM x $0.08 per minute lands at $0.80. Fabric at 0.40 kg x $5.50 per kg is $2.20. Fabric runs nearly 3x labor. Move that same shape to organic certified jersey at $7.50 per kg and fabric jumps to $3.00, pushing its share to 48-50% of FOB.

Why complex garments shift the ratio

A blazer uses 2.2 meters of wool suiting at $14 per meter, plus interlining, sleeve head, shoulder pad, lining, and 4 buttons. Construction runs 90-110 SAM. Labor at $0.10-$0.18 per SAM (Asia) or $0.50 per SAM (Portugal) catches up to fabric. The fabric ratio drops to 25-35%. The garment isn't cheaper, the math just rebalances.

What fabric quality actually costs

In 37 quotes we pulled across Portugal, Turkey, and Vietnam in Q1 2026, switching from 180 gsm combed ring-spun cotton to 220 gsm GOTS-certified organic jersey added $1.10-$1.40 per tee at FOB. That's a 25-35% swing on a single input choice. GRS-certified recycled polyester for an activewear legging added $0.85-$1.20 per unit versus virgin polyester.

How does labor cost % vary by country?

Direct CMT labor is 15-25% of FOB in low-wage Asia, 25-35% in Turkey and Mexico, and 35-45% in Portugal and Italy. The ILO Global Wage Report (2024) shows monthly minimum apparel wages spanning roughly $95 in Bangladesh to $1,500 in Italy. The wage floor is the starting point. Fully loaded labor with social charges runs 1.4-2.2x that floor.

CMT labor share by country

Country	Monthly minimum (USD)	Loaded SAM rate (USD)	CMT % of FOB	Source
Bangladesh	$95	$0.05-$0.07	14-19%	Bangladesh MOLE, 2024 RMG gazette
Pakistan	$115	$0.05-$0.08	15-20%	Pakistan Bureau of Statistics, 2024
Vietnam	$165	$0.08-$0.11	18-23%	Vietnam MOLISA, Region I, 2024
India	$145	$0.07-$0.10	17-22%	India Ministry of Labour, 2024
China	$290	$0.13-$0.17	22-28%	NBS China, 2024 average
Turkey	$420	$0.14-$0.18	24-30%	Turkish Ministry of Labor, 2025 net
Mexico	$460	$0.16-$0.20	26-32%	CONASAMI, 2025 general zone
Portugal	$1,000	$0.38-$0.48	35-42%	Portuguese Government, RMMG 2025
Italy	$1,500	$0.55-$0.75	38-45%	ILO, 2024 sector CBA

Sources: ILO Global Wage Report 2024, national labor ministries 2024-2025, OneAim Apparel internal SAM rate data 2024-2026.

Why the wage floor misleads

The Bangladeshi $95 floor excludes overtime, productivity bonuses, and attendance pay. Real take-home for a sewing operator on a tier-1 line is closer to $140-$170. In Italy, the $1,500 statutory minimum understates fully loaded factory labor: 14-month salary cycles, 32-38% social charges, and INPS contributions push real cost to $3,200-$3,800 per worker per month.

When low wages don't mean low unit cost

Low-wage countries assume volume. Most quality Bangladeshi or Vietnamese factories quote competitively at 1,500-5,000 units per color. Below that threshold, the factory either declines or batches your order with others, leading to color variance. For 300-unit runs, Portuguese or Turkish factories often beat Bangladesh on landed cost despite 8x higher SAM rates. For Portugal-specialist depth, see our sister site Portugal Clothing Factory.

What do trims and packaging cost?

Trims and packaging add $0.40-$1.80 per garment at FOB, or roughly 8-15% of unit cost. Apparel Resources (2024) breaks the line into thread, labels, interlining, fasteners, hangtags, polybags, and cartons. The number looks small per piece. It compounds fast on detailed styles, and it's where opaque cost sheets hide margin.

What's actually in the trims line

A jersey tee carries 4-7 trim items: main label, care label, hangtag, polybag, carton share, thread, sometimes a size sticker. That's $0.35-$0.55 per unit. A button-down shirt carries 12-18 trim items including buttons, interlining at collar and cuff, fusing, neck tape, hangtag string, swift tach. That's $0.95-$1.50 per unit. A denim jean adds rivets, branded buttons, leather patches, and pocket bags, easily $1.20-$1.80.

Why packaging matters more than founders think

Custom polybags with brand printing run 4-6x bare polybag cost. Recycled paper hangtags with foil stamping run $0.18-$0.32 each versus $0.04 for stock cardstock. Compostable mailers add $0.45-$0.75 over standard. Many DTC brands spend more on packaging than on the garment label itself.

The hidden trim costs

Three trim categories quietly inflate the line: certified materials (GOTS-certified thread, FSC-certified hangtags), accessory MOQs (custom woven labels often need 5,000+ piece runs), and color-matching surcharges. In our 2024-2025 quotes, brands ordering custom hardware (zippers, snaps) under MOQ paid 2.2-3.5x stock prices.

How do freight and duty stack up?

Freight and duty add 12-28% to FOB on US-bound apparel. Freightos Baltic Index (March 2026) shows ocean rates from China to LA at $1,850-$2,400 per FEU, or roughly $0.18-$0.24 per kg. US duty on cotton tees runs 16.5%, on woven shirts 19.7%, and on knit synthetics up to 32%, per USITC HTS schedule.

Ocean freight in 2026

A 40-foot container holds roughly 12,000-15,000 cotton tees in master cartons. At $2,100 average FEU rate (Q1 2026), that's $0.14-$0.18 per tee from China to LA. Bangladesh-to-LA via Suez or Cape of Good Hope routing runs $2,400-$2,900 per FEU, or $0.16-$0.22 per tee. Air freight from any of these origins is $4.20-$6.80 per kg, roughly 30-40x the ocean rate.

US duty by garment category

HTS category	Cotton rate	Synthetic rate	Notes
Knit T-shirts (6109)	16.5%	32.0%	Highest synthetic rate in apparel
Knit hoodies (6110)	16.5%	32.0%	Same chapter as tees
Woven shirts (6205)	19.7%	27.7%	Construction lifts the rate
Denim jeans (6203.42)	16.6%	27.9%	Cotton denim treated as woven
Wool blazers (6203.31)	17.5%	n/a	Wool-specific schedule
Activewear leggings (6104)	11.3%	32.0%	Lower cotton rate, very high synthetic

Sources: USITC HTS, 2026 schedule; CBP, 2025 ruling letters.

Section 301 still in play on China

China-origin apparel still carries Section 301 List 4A tariffs of 7.5% on top of base MFN duty, holding through 2026 per USTR reviews. A cotton tee from China lands at base 16.5% plus 7.5% Section 301, totaling 24% duty. The same tee from Vietnam or Bangladesh pays only the 16.5% base rate, a 7.5-point structural advantage that never appears on the FOB sheet.

Why landed cost rewards the patient

Brands that lock 60-day shipping windows ship by ocean and pay $0.18 per kg. Brands that miss a launch date airfreight at $5.40 per kg, a 30x penalty. In our 2024-2025 pipeline, two of every five rush replacement orders triggered partial airfreight, costing brands $1,800-$11,500 per shipment beyond budget.

Worked example: cotton tee landed cost from China, India, Pakistan, Turkey, Portugal

We priced an identical 300-unit cotton tee specification across five countries in March 2026: 180 gsm combed ring-spun jersey, 2-color front print, woven label, polybag, 4 sizes, 2 colorways. All numbers below are USD per unit, FOB factory door, then layered with freight and duty to a US warehouse.

Full landed cost stack

Cost layer	China	India	Pakistan	Turkey	Portugal
Fabric (0.38 kg jersey)	$2.30	$2.05	$2.00	$2.40	$3.10
Trims and labels	$0.50	$0.45	$0.42	$0.55	$0.70
Print (2-color front)	$0.55	$0.45	$0.45	$0.65	$0.95
CMT labor (10 SAM)	$1.45	$0.85	$0.65	$1.60	$4.20
Overhead	$0.60	$0.40	$0.35	$0.75	$1.40
Factory margin	$0.75	$0.50	$0.45	$0.85	$1.50
FOB unit price	$6.15	$4.70	$4.32	$6.80	$11.85
Ocean freight to LA	$0.18	$0.20	$0.22	$0.18	$0.16
Inland trucking + brokerage	$0.12	$0.12	$0.12	$0.12	$0.10
Pre-shipment inspection	$0.22	$0.25	$0.28	$0.20	$0.18
US duty (16.5% + 7.5% S301 China only)	$1.48	$0.78	$0.71	$1.12	$1.96
Landed unit cost	$8.15	$6.05	$5.65	$8.42	$14.25

Sources: OneAim internal quote dataset March 2026, validated against USITC HTS schedules, Freightos Baltic Index March 2026, QIMA inspection rate cards.

Reading the table correctly

Pakistan looks cheapest at $5.65 landed. India sits close at $6.05. China loses to both because of Section 301 stacking on top of base duty. Turkey is competitive on landed cost only because it skips Section 301 and offers EU brand fast-turn lead times. Portugal sits at 2.5x Pakistan, justified only when the brand needs 3-week production cycles or specific construction quality.

What the table excludes

Sampling ($400-$1,200 per style), pre-production samples, lab dips, and the cost of a failed shipment aren't in the per-unit math. On orders under 500 units, these one-time costs often exceed the per-unit FOB savings of the lowest-wage country. Our pipeline data shows brands with 200-unit collections almost never win by sourcing in Bangladesh, Pakistan, or India, even though every spreadsheet at first suggests they should.

How do AQL failures inflate true cost?

AQL failures inflate true cost by 4-9% on a typical apparel order, per QIMA (2024). The mechanism is simple: a failed AQL 2.5 inspection forces rework, replacement, or markdown. On a 1,000-unit lot worth $8,000 FOB, a 5% reject rate burns $400 in fabric and labor before any retail loss. Most founders don't model this until the first shipment fails.

What AQL actually means

AQL 2.5 is the apparel default. ISO 2859 sampling pulls 200 pieces from a 1,000-unit lot. The standard allows up to 14 major defects in that sample. Anything above that triggers a rejected shipment. Major defects include broken seams, color variance, mis-sized garments, and label errors. Minor defects are loose threads or slight finishing issues.

The cost of a failed inspection

A failed inspection has three cost legs. First, rework: the factory pulls the bad units, fixes what they can, scraps the rest, all at their own cost in theory but at your delayed delivery in practice. Second, replacement air: if the season is on the line, you airfreight to recover, paying $5.40 per kg versus $0.18 per kg ocean. Third, markdown: bad units that ship anyway sell at 30-50% off, eating gross margin.

Why low-bid factories fail more

In our 2024-2025 dataset of 47 sourcing bids, factories quoting 12-18% below median FOB showed AQL fail rates 2.4x the median factory. The cost saved on FOB averaged 14%, the cost added by inspection failures averaged 9-13%. The math nearly always inverts. The factory that quotes lowest is often pricing in defect tolerance.

How to defend against AQL inflation

Three controls reduce AQL inflation. Pre-production samples at 100% inspection, not just final shipment. Mid-production inspection at 30-40% of the run, before the rest is sewn. Final random inspection at AQL 2.5. Each adds $250-$600 per stage. The total of $750-$1,800 per shipment is cheap insurance against the $1,800-$11,500 cost of a failed launch.

What hidden costs do brands miss?

Brands routinely miss seven cost lines that don't appear on the factory quote: sampling amortization, lab dip fees, color matching surcharges, bank wire fees, duty drawback exposure, ESPR Digital Product Passport prep, and inventory carrying cost. BCG Fashion (2024) estimates these "below-the-line" costs at 6-11% of FOB in 2025-2026.

Sampling and development

A first sample, fit sample, pre-production sample, size set, and shipment sample together cost $400-$1,800 per style across 5-7 iterations. Amortized over a 300-unit order, that's $1.30-$6.00 per unit. Amortized over 3,000 units, it's $0.13-$0.60. Founders building 8-style collections often spend $4,000-$12,000 in samples before a single production unit ships.

Color matching and lab dips

Each pantone match for a custom color costs $40-$120 in lab dip fees, with 2-4 rounds typical to hit a target. A 6-style collection in 4 colors burns $960-$2,880 just to confirm color. Founders rarely budget this. It also stretches lead time by 2-4 weeks per round.

Compliance and DPP

ESPR Digital Product Passport pilots in the EU added a paperwork line in 2025 that nobody had two years ago. Initial DPP setup runs $800-$3,500 per SKU family for traceability documentation, supplier mapping, and database entry, per European Commission ESPR (2024) implementation guidance.

Bank wire and FX

Each international wire to a factory costs $25-$55. FX spread on USD-to-local-currency conversion runs 1.2-2.8% on a typical bank rate. On a $30,000 deposit and $30,000 balance payment, that's $720-$1,680 in FX cost most founders never line-item.

Inventory carrying cost

Inventory sitting in your warehouse costs 12-22% of unit value per year in storage, insurance, capital cost, and shrinkage, per Boston Consulting Group (2024). A brand holding 4 months of stock on a $14 landed unit pays $0.55-$1.00 per unit in carrying cost before the unit sells.

Pick the cost target that fits your model

The right cost target depends on three things: your gross margin tier, your brand position, and your category. Founders who chase the lowest FOB without anchoring these three usually end up with the wrong factory. Use the framework below to back into a target landed cost before you start sourcing.

By margin tier

DTC brands targeting 70%+ gross margin can absorb landed costs at 28-32% of retail. Wholesale brands at 55-65% gross margin need landed costs at 22-26% of wholesale, or roughly 11-13% of retail. Marketplace brands competing on price often run 16-20% landed-to-retail. Match country to tier: Bangladesh, Pakistan, India fit the lowest landed targets. Turkey and China fit middle. Portugal and Italy fit premium DTC only.

By brand position

Mass-market brands: optimize for absolute lowest landed cost, accept 2.5 AQL on 1,500+ unit runs, source in Bangladesh, Pakistan, or India. Mid-market: balance cost with reliability, source in Vietnam, China, or Turkey, run 800-2,500 unit batches. Premium and luxury: prioritize construction quality and lead time, source in Portugal, Italy, or specific tier-1 Vietnam factories, accept 2-3x cost premium for the brand story.

By category

Basics (tees, hoodies, sweats): fabric-heavy economics favor large-volume Asian sourcing. Tailored (blazers, suiting, structured shirts): labor-heavy economics narrow the geography gap, Portugal and Turkey become competitive with China at 500-1,500 unit volumes. Activewear: technical fabric availability matters more than wage floor, Vietnam, Turkey, and Sri Lanka dominate. Knitwear: yarn quality and machine specs matter, Portugal, Italy, and specific Chinese clusters lead.

Frequently Asked Questions

What is CMT in clothing production?

CMT stands for Cut, Make, Trim. It's the labor and assembly cost a factory charges when the buyer supplies fabric and trims directly. CMT is measured in Standard Allowed Minutes (SAM) multiplied by a country-specific labor rate. A jersey tee runs 8-12 SAM, a tailored blazer 90-110 SAM. Asian CMT rates sit at $0.05-$0.17 per SAM in 2025-2026, European rates at $0.38-$0.75 per SAM, per ILO (2024) and OneAim's quote dataset.

What are typical gross margin benchmarks in fashion?

Wholesale brands target 55-65% gross margin, DTC brands 65-75%, and luxury brands 70-80%, per BCG Fashion (2024). To hit 65% DTC gross margin on a $40 retail tee, your landed unit cost must stay below $14. That's only achievable in 2026 with sub-$10 FOB sourcing in India, Pakistan, Bangladesh, Vietnam, or specific Turkish factories.

Why does fabric dominate the cost stack?

Fabric dominates because basic garments have low labor content and few trims. A jersey tee runs 8-12 SAM at $0.08 per minute (Asia), about $0.80 of labor. Fabric at 0.40 kg x $5.50 per kg is $2.20, almost 3x labor. As construction complexity rises (blazer, technical jacket), labor catches up and the fabric ratio drops to 25-35%, but on basics fabric stays the largest single line.

Why doesn't labor dominate clothing cost?

Labor doesn't dominate because the SAM count for most apparel is low. A jersey tee at 10 SAM x $0.08 per minute is $0.80, roughly 18% of FOB. Even in Italy at $0.65 per SAM, the same tee runs $6.50 in labor on a $15.50 FOB, about 42%. Labor only dominates in high-construction garments (tailored coats, structured outerwear) sewn in high-wage countries.

What hidden costs do brands miss in clothing production?

Seven below-the-line costs: sampling amortization, lab dip fees, color matching surcharges, bank wire fees, FX spread, ESPR Digital Product Passport prep, and inventory carrying cost. Together they add 6-11% to FOB, per BCG Fashion (2024). Founders model FOB and freight, then discover at season end that real landed COGS ran 8-12% higher than budget.

How much is freight and duty on apparel imported to the US?

Ocean freight from Asia to LA runs $0.16-$0.24 per kg in 2026, per Freightos. US duty on cotton tees is 16.5%, woven shirts 19.7%, knit synthetics up to 32%, per USITC. China-origin product carries an extra 7.5% Section 301 List 4A duty. Combined freight and duty add 12-28% to FOB depending on garment category and country of origin.

What is AQL 2.5 and why does it matter?

AQL 2.5 is the apparel inspection default under ISO 2859 sampling. From a 1,000-unit lot, inspectors pull 200 pieces and allow up to 14 major defects. Above that, the shipment fails. Failures trigger rework, replacement air freight, or markdown sales, costing 4-9% of the order value, per QIMA (2024). Pre-production and mid-production inspections cost $750-$1,800 but prevent far larger losses.

Is it cheaper to manufacture in Bangladesh or Portugal?

Bangladesh is cheaper on FOB above 1,500 units per color. Below 500 units, Portugal frequently wins on landed cost because Bangladesh's MOQ surcharges, longer lead times, and risk of airfreight recovery erase the wage advantage. For deeper Portugal-specialist guidance, see our sister site Portugal Clothing Factory or our where to manufacture guide.

What is a typical factory margin on apparel?

Factory margins run 10-25% on apparel, compressing to 8-12% on commodity basics and reaching 18-25% on technical or low-volume work, per ITMF (2024). Global apparel manufacturing EBIT averaged 7.4% in 2023 after overhead and operating costs, meaning the gross margin quoted at line level must still cover a lot before reaching the owner's pocket.

How do I get a transparent cost sheet from a factory?

Request line-item separation: fabric (kg x price per kg, with fiber and weight named), trims (each item priced), CMT (SAM x rate), overhead (explicit percentage on CMT), and factory margin (separate line). Reject bundled CMT quotes that hide 12-18% in embedded margin and overhead. Factories serving experienced buyers already use this structure internally. Insist on it from the first RFQ.

Conclusion

A clothing production cost breakdown is never one number. It's five factory lines plus three importer lines, each behaving on its own curve. Fabric runs 35-50% on basics. CMT labor runs 14-19% in Bangladesh and 38-45% in Italy. Trims and packaging quietly add 8-15%. Freight and duty layer 12-28% on top. AQL failures inflate true cost another 4-9%. Below-the-line costs add 6-11%. Add it up: a $4.70 FOB tee from India lands at $6.05 in the US, and the founder who modeled it as "$5 plus a little freight" missed 21% of the real cost.

The brands that source well read cost sheets line by line. They demand SAM x rate breakdowns instead of bundled CMT. They model landed cost with defect rework and DPP prep included. They match country to order size and brand position rather than chasing the cheapest wage floor on a spreadsheet.

If you want a sourcing specialist to review your next quote, book a discovery call. You can also explore our factory sourcing service or run a quick estimate through our garment cost calculator.

References

1. McKinsey, State of Fashion 2024, 2024.
2. ILO, Global Wage Report 2024-25, 2024.
3. Fashion Revolution, Fashion Transparency Index 2024, 2024.
4. QIMA, Inspection Quality Reports, 2024.
5. USITC HTS Schedule, 2026.
6. Freightos Baltic Index, March 2026.
7. USTR, Section 301 Tariff Reviews, 2024-2025.
8. BCG, Fashion and Luxury Industry Reports, 2024.
9. Apparel Resources, Trim and Packaging Cost Analysis, 2024.
10. European Commission, ESPR and Digital Product Passport, 2024.
11. ITMF, Apparel Sector Performance, 2024.
12. Bangladesh Ministry of Labour and Employment, 2024 RMG wage gazette.
13. Vietnam MOLISA, Region I Minimum Wage, 2024.
14. CONASAMI Mexico Minimum Wage, 2025.
15. Eurostat, Electricity Price Statistics, 2024.