KOREA TRADE GUIDE

Sourcing Korean fabric and trims: a guide for garment factories

For garment factories and apparel brands in Vietnam, Indonesia, Bangladesh, Central America and Europe that buy Korean woven and knit fabric, zippers, buttons, labels and sewing thread. It covers HS codes, duties and FTA rates, the origin rules that decide whether your finished garment gets a preferential rate, chemical compliance, fabric inspection and how the Dongdaemun wholesale market works.

Request a quote Duties and FTA by country

Last checked: October 2026

How do garment factories source fabric and trims from Korea?

Most factories buy Korean fabric from a mill or converter and each trim (zippers, buttons, labels, thread) from a separate specialist, then need everything to arrive together and match one production lot. A consolidator in Korea collects the goods, checks shade, quantity and labels against the order, gathers an origin document from each maker and ships one consignment with one set of export documents. Whether the finished garment later earns a preferential duty rate depends on the origin rule of the destination market, so the fabric origin proof has to be planned before the order is placed.

Typical order	Why direct buying is hard	How consolidation solves it
Bulk fabric for one style, in several colours, plus matching zippers, buttons, woven labels and thread	Five or more suppliers, each with its own minimum, lead time and paperwork. Trims dyed to match must be approved against the bulk fabric lot, not the lab dip.	One order sheet, one schedule. Trims are matched against a cutting from the bulk lot before they ship, and everything leaves in one consignment.
Small-lot or sample-season fabric bought from Dongdaemun stock	Stock is sold as it stands. Sellers work in Korean, the quantity left in a colour is limited, and a repeat order may come from a different dye lot.	Stock is checked and reserved on the spot, roll labels and lot numbers are recorded, and you are told before paying if a colour cannot be supplied from one lot.
Fabric for garments that will claim an FTA rate in the EU, UK or United States	The garment maker needs a valid origin declaration for the fabric from the Korean exporter. A stock seller often cannot provide one.	Origin evidence is requested from each mill before the order is confirmed, and the goods that qualify are listed separately on the invoice.
Repeat trims for a running programme	Small top-up quantities fall below maker minimums and are costly to ship alone.	Top-ups ride with the next fabric shipment.

Import duties and FTA benefits by country

The table uses these example lines: dyed woven fabric of synthetic filament (HS 5407.52), dyed cotton plain weave (5208.32), dyed knit fabric of synthetic fibre (6006.32), zippers (9607.11), plastic buttons (9606.21), woven labels (5807.10) and sewing thread (5401.10 and 5508.10). Blended woven fabrics of chapter 55 and other knits of chapter 60 usually sit in the same duty band but must be checked line by line. Preferential rates apply only to goods that qualify as Korean origin under the agreement and ship with a valid origin declaration or certificate of origin; fabric or trims bought in Korea but made elsewhere do not qualify.

Importing country	General (MFN) duty	Rate for Korean-origin goods and agreement	Other import taxes and notes
United States	5407.52.20: 14.9%. 6006.32: 10%. 5208.32: 7% to 12.5% by yarn number. Zippers 9607.11: 10%. Plastic buttons 9606.21.40: 0.3 cents per line per gross plus 4.6%. Woven labels 5807.10.05: 7.9%. Sewing thread 5401.10 and 5508.10: 11.4%.	Free under KORUS on all of these lines for goods that meet the KORUS origin rule (yarn-forward for most textiles).	Since 24 July 2026 a Section 301 duty applies to products of South Korea so that the regular duty plus the Section 301 duty totals 12.5%; where the regular duty is already 12.5% or more the Section 301 duty is zero. The notice applies the same calculation when a KORUS rate is claimed, so plan on 12.5% unless your broker confirms an exemption. See the Federal Register notice.
European Union	Fabric lines 5407.52, 5208.32 and 6006.32: 8%. Zippers 9607.11: 6.7%. Plastic buttons 9606.21: 3.7%. Woven labels 5807.10.10: 6.2%. Sewing thread 5401.10 and 5508.10: 4%.	0% under the Korea-EU FTA on all of these lines, with an origin declaration from the Korean exporter (an approved exporter for consignments above EUR 6,000).	Import VAT at the member state rate. REACH restrictions apply to the fabric and trims (see below). Confirm the line in TARIC.
United Kingdom	Fabric lines 5407.52, 5208.32 and 6006.32: 8%. Zippers 9607.11 and plastic buttons 9606.21: 0%. Woven labels 5807.10.10: 6%. Sewing thread 5401.10.12: 4%; 5508.10.10: 0%.	0% under the Korea-UK FTA on all of these lines.	Import VAT applies. Confirm the line in the UK Trade Tariff.
Japan	WTO rates in the 1 April 2026 schedule: 5407.52 (no silk) 5.3% or 6.6% depending on fibre; 6006.32 (not figured) 6.6% or 4%; sewing thread 5401.10 (no silk) 6.6% or 4%.	Free under RCEP (Korea column) on these lines.	Consumption tax applies at import. RCEP is the only agreement in force between Korea and Japan. Confirm in Japan Customs tariff schedule.
Vietnam	Check the official tariff tool: ITC Market Access Map or WTO Tariff and Trade Data.	Three agreements are in force and can be compared line by line: Korea-ASEAN FTA, Korea-Vietnam FTA and RCEP. Check the rate for your line in the tool above.	Materials imported for export production can be exempt from import duty under Article 16 of the Law on Export and Import Duties (No. 107/2016) and Decree 134/2016. Export factories commonly import under this route rather than paying duty and claiming an FTA rate; confirm the conditions with your customs broker.
Indonesia	Check the official tariff tool: ITC Market Access Map or WTO Tariff and Trade Data.	Korea-ASEAN FTA, Korea-Indonesia CEPA and RCEP are in force. Check the rate for your line in the tool above.	Export-oriented manufacturers can import materials without duty, VAT and Article 22 income tax under the bonded zone (Kawasan Berikat) facility; customs also runs an import-for-export facility (KITE). Textiles are on the list of goods subject to pre-shipment inspection in the exporting country, at the importer’s cost.
Bangladesh	Check the official tariff tool: ITC Market Access Map or WTO Tariff and Trade Data. The highest general customs duty band is 25%.	No FTA with Korea is in force, so no preferential rate applies.	On duty-paid imports, advance income tax of 5%, VAT of up to 15% and in some cases supplementary duty are added. Raw materials for certain industries are generally exempt, and export factories register as industrial importers (through BEPZA in export processing zones or BIDA elsewhere). Customs is run by the National Board of Revenue; confirm with your clearing agent which duty-relief arrangement your factory imports under.
Central America	Check the official tariff tool: ITC Market Access Map or WTO Tariff and Trade Data.	The Korea-Central America FTA is in force. Check that your country is a party and the staging for your line.	For US-bound programmes, ask the buyer whether Korean fabric is allowed under the origin rule of the US agreement the garment will claim. Since 24 July 2026 the United States also applies a 10% Section 301 duty to goods of El Salvador, Guatemala and Honduras, with listed exemptions.

Rates are for the HS headings named above and were checked in October 2026. Duty rates change and depend on the exact tariff line. Confirm with your customs broker before ordering.

Product rules and cautions for importers

Origin rules decide the duty on your finished garment

The duty you pay on Korean fabric is often less important than the duty your customer pays on the garment. Each market has its own rule for when a garment counts as originating, and Korean fabric helps under some rules and not under others.

United States (KORUS): yarn-forward. For most textile and apparel goods the yarn must be spun, and every later step done, in Korea or the United States; the fibre can come from anywhere. Some products follow fibre-forward or fabric-forward rules instead. A garment can still qualify if non-originating fibres and yarns are less than 7% of its total weight. KORUS only helps garments made in Korea or the United States, so a shirt sewn in Vietnam from Korean fabric gets no KORUS benefit.
EU-Vietnam FTA: fabric-forward, with Korean fabric allowed. Garments normally need the fabric to be woven or knitted and then cut and sewn in Vietnam or the EU. As an exception, fabric originating in Korea counts as originating in Vietnam when it is made into garments listed in Annex V of the origin protocol. This has applied since 23 December 2020. The Korean fabric must itself qualify under the Korea-EU FTA origin rules, its origin is shown to the Vietnamese factory by an origin declaration from a Korean approved exporter, and the Vietnamese proof of origin must state that Article 3(7) of Protocol 1 was applied.
Korea-EU and Korea-UK FTAs. Fabric and trims shipped directly from Korea enter at 0% when they meet the product rule for their heading. Textiles in chapters 50 to 63 have their own tolerance rules. Exporters can self-declare origin for consignments up to EUR 6,000; above that the declaration must come from a customs-approved exporter.
RCEP. RCEP has applied since 1 January 2022 and covers Korea, Japan, China, Australia, New Zealand and the ten ASEAN members under a single set of origin rules. Korean-origin materials can count toward the RCEP origin of a garment made in another member, subject to the product rule for the garment. Proof is a certificate of origin or a declaration by an approved exporter.
Vietnam, Indonesia and Bangladesh export regimes. Factories producing for export usually import materials duty-free under the national export-production regime shown in the table, not under an FTA. In that case the Korean origin document is still worth collecting, because the buyer of the garment may need it for cumulation.

Bangladesh has no FTA with Korea and is not in RCEP. Whether Korean fabric can be used in garments claiming a preference in the buyer’s market depends on that market’s scheme, so ask the buyer for the rule before choosing the fabric source.

EU chemical rules: azo dyes, PFAS and REACH Annex XVII

Azo dyes. REACH Annex XVII restricts azo colourants in textile and leather articles that touch the skin; the listed aromatic amines must not be released above 30 mg/kg.
PFAS (PFHxA). Regulation (EU) 2024/2462 adds entry 79 to Annex XVII. From 10 October 2026, textiles, leather and footwear in clothing and accessories for the general public may not contain PFHxA and its salts at 25 ppb or more, or PFHxA-related substances at 1,000 ppb or more. Other consumer textiles follow from 10 October 2027. This affects water-repellent and stain-release finishes on fabric, and coated zipper tapes and labels. Certain personal protective equipment, medical devices and construction textiles are excluded.
Other PFAS. PFOS, PFOA and C9 to C14 perfluorocarboxylic acids are already restricted in the EU, and a wider PFAS restriction proposed by five European countries is with ECHA. Ask the mill which finish chemistry was used and for a test report on the bulk lot.
Other entries. Annex XVII also restricts certain carcinogenic, mutagenic and reprotoxic substances and nonylphenol ethoxylates in textiles. Metal zippers, snaps and buttons that touch the skin should be checked against the nickel entry.

The importer of record in the destination country is responsible for product compliance, labelling and any registration or notification, including the stricter requirements that many countries set for children’s clothing. The exporter supplies the documents needed for those filings, such as composition statements, test reports and certificates held by the mill. Passing a test on one lot does not guarantee the next lot.

OEKO-TEX as a buyer requirement

OEKO-TEX STANDARD 100 is a voluntary label, not a law, but many European and US brands require it for every component. It tests against a list of more than 1,000 substances, with four product classes from baby articles (class 1, strictest) to furnishing materials (class 4). Certificates are valid for one year and the limit values are reviewed at least once a year. Check that the certificate is current, is issued to the actual maker, and covers the article and product class you are buying. A certificate for the fabric does not cover the zipper, button or thread; each needs its own.

Fabric inspection, shade lots and shrinkage

4-point system. Woven and knit piece goods are usually graded by visual inspection under the 4-point system; ASTM D5430 is the standard commonly referenced for visual inspection and points grading of fabric. Defects are given penalty points by size and the roll is accepted or rejected against a points level that buyer and supplier agree in advance. Write the acceptance level, the share of rolls to be inspected and the treatment of rejected rolls into the purchase order.
Shade lot control. Colour varies between dye lots and can vary along and across a roll. Ask for one dye lot per colour where the quantity allows, lot numbers on every roll label and on the packing list, and a shade band (cuttings from each lot) sent before shipment. Trims dyed to match, such as zipper tape, thread and buttons, should be approved against the bulk fabric.
Shrinkage. Agree the wash or steam test method and the tolerance in the order, test the bulk lot and not only the sample length, and group rolls by shrinkage result so patterns can be adjusted. Knits and fabrics with elastane need relaxation time before cutting.
Width, weight and length. Check usable width, weight per square metre and actual roll length against the label. Short rolls and narrow width change your marker and consumption.

Dongdaemun wholesale market practices

Dongdaemun in Seoul is Korea’s main fabric and trims marketplace: a district of about 26 malls and some 30,000 specialist shops, with a wholesale section that trades mainly at night and most stores closed on Sundays and public holidays.

Swatches first. Sellers hand out swatch cards with an item number, composition, width and weight. Orders are placed against the swatch.
Stock lots. Many items are sold from stock by the roll or cut length, which suits samples and small runs. Stock is what is on the shelf: once a colour is sold out, the next production may differ in shade or hand feel, and there may be no repeat at all.
Minimums for production. Colours or qualities not held in stock are made to order with a minimum per colour, and custom zipper tape colours, logo buttons and woven labels each carry their own maker minimum. Minimums vary by seller and are quoted case by case.
Origin is not automatic. Not every fabric sold in Dongdaemun is woven or knitted in Korea. If you need Korean origin for an FTA claim or for EU-Vietnam cumulation, say so before ordering so that only goods with origin evidence from the mill are offered.
Inspection. Market stock is not normally 4-point inspected by the seller. Ask for inspection before packing if the fabric is going straight to cutting.

Related guides: Korean interior materials and hotel supplies from Korea, which include furnishing fabrics and linens.

What exporters in Korea need to prepare

Origin evidence from every maker. A consolidated shipment has several manufacturers. Each one must provide the production and material records that support Korean origin for its item, because origin is decided per product, not per shipment.
The right proof for the destination. An origin declaration on the invoice by an approved exporter for the EU and UK, a certificate of origin for ASEAN agreements and RCEP, and the importer’s KORUS claim supported by exporter records for the United States. For EU-Vietnam cumulation the Vietnamese factory needs the Korean approved exporter’s declaration for the fabric.
Classification per line. Fabric is classified by fibre content, construction, weight and finish. The invoice should give composition by percentage, woven or knit, weight per square metre, width, and whether the fabric is bleached, dyed, yarn-dyed, printed or coated.
Roll and carton marking. Roll labels with item number, colour, dye lot, roll number, length and width, and a packing list that repeats them, so the factory can receive by lot.
Test reports and certificates. Current OEKO-TEX certificates where the buyer requires them, and test reports for restricted substances, colour fastness and shrinkage tied to the bulk lot.
Logo trims and labels. Woven labels, hangtags and logo buttons carry a brand’s trademark. The exporter should hold the brand owner’s written order or authorisation before producing or shipping them.
Packing for transit. Rolls wrapped against moisture and packed so they are not crushed; zippers, buttons and thread cartoned by style and colour and cross-referenced to the fabric lot.
Incoterms and documents. Agree the Incoterm on the quote. If the factory imports under a duty-exemption or bonded regime, the invoice and packing list must match the import contract or licence line by line.

News and recent developments

Trade rules for textiles changed several times in the past year, mostly on the US tariff side and in EU chemical law.

EU limit on PFHxA in clothing textiles starts to applyOctober 2026 · SGS

From 10 October 2026 clothing textiles, leather and footwear sold to the public in the EU must meet the PFHxA limits in REACH Annex XVII entry 79. Fabric with fluorinated water-repellent finishes ordered for EU programmes needs a test report on the bulk lot.

United States replaces its temporary global tariff with Section 301 duties on 60 economiesJuly 2026 · Federal Register

From 24 July 2026 products of South Korea face a Section 301 duty that brings the total with the regular duty to 12.5%. Vietnam is set at 12.5% and Bangladesh and Indonesia at 10% on top of regular duties, and tariff-rate quotas tied to the use of US textile inputs are planned for Bangladesh, Cambodia, Indonesia and Malaysia. This changes the landed cost of garments more than the cost of Korean fabric.

Korea expects the Section 301 investigations to restore the earlier tariff levelMarch 2026 · The Korea Times

Korea’s trade minister said the US investigations were expected to bring tariffs back toward the level agreed in the 2025 Korea-US deal. Buyers pricing US-bound orders had to plan for a rate change in mid-2026.

US Supreme Court rules out emergency-powers tariffs; a 10% global tariff followsFebruary 2026 · Korea Pro

The court upheld a ruling against tariffs imposed under the International Emergency Economic Powers Act, including the reciprocal duty on Korean goods. A temporary 10% tariff under Section 122 took effect on 24 February 2026 and was later replaced by the Section 301 action above.

Korean textile exports fall below USD 10 billionJanuary 2026 · Textalks

Exports were reported at USD 9.68 billion for 2025, down 7.5% and under USD 10 billion for the first time since 1987, as production moved abroad. For buyers this means fewer domestic mills in some categories and more reason to confirm where a fabric is actually made.

How an order works with us

Request. Send the fabric specification or a reference swatch, colours and quantities per colour, the trims list, the destination country and the market the finished garments will be sold in.
Sourcing and quote. We look for matching items from mills, converters and trim makers, and quote each line with its minimum, lead time and whether Korean origin evidence is available.
Check. Swatches or sample yardage and trim samples are sent for approval. Before shipment we can check rolls by video, send shade cuttings from each dye lot, and review origin documents, test reports and certificates.
Proforma invoice and payment. Payment is by bank transfer against our proforma invoice. The terms are written on each quote.
Consolidation and packing. Fabric and trims are collected, counted against the order, labelled by lot and packed together so the factory receives one matched consignment.
Documents and shipment. You receive the commercial invoice, packing list and bill of lading, plus a certificate of origin when the goods qualify as Korean origin.

Export sourcing on Unboxing Korea is handled by HANA for U, a trading company based near Incheon, Korea. See the Korea export sourcing overview.

Frequently asked questions

Can garments sewn in Vietnam from Korean fabric enter the EU at the EU-Vietnam FTA rate?

Yes, for garments listed in Annex V of the origin protocol, provided the fabric qualifies as Korean origin under the Korea-EU FTA rules and is covered by an origin declaration from a Korean approved exporter. The cumulation has applied since 23 December 2020 and the Vietnamese proof of origin must refer to Article 3(7) of Protocol 1.

Does Korean fabric help a garment qualify for KORUS duty-free entry to the United States?

Only if the garment is also made in Korea or the United States. KORUS uses a yarn-forward rule for most textiles, so the yarn, the fabric and the sewing must all be done in the two countries. Garments sewn in a third country from Korean fabric do not qualify.

What US duty applies to Korean fabric and trims in October 2026?

Qualifying goods are free of the regular duty under KORUS, but since 24 July 2026 a Section 301 duty brings the total duty on products of South Korea to 12.5% unless the regular duty is already higher or the product is exempt. Ask your customs broker to confirm the tariff numbers for your entry.

Is fabric bought in Dongdaemun always Korean origin?

No. The market sells both Korean-made and imported fabric. A preferential rate or cumulation claim needs evidence from the mill that the fabric meets the origin rule, so ask for Korean-origin goods with documents before ordering.

Do we still need test reports if the fabric has an OEKO-TEX certificate?

Often yes. OEKO-TEX STANDARD 100 is a voluntary label and its certificate is valid for one year for the listed articles. EU law still applies to the goods you place on the market, and many buyers ask for a test on the bulk lot, especially for PFAS finishes and azo dyes.

Can zippers, buttons, labels and thread be shipped together with the fabric?

Yes. Each trim is bought from its own maker, matched to the bulk fabric lot and packed in the same consignment. Each item keeps its own HS code, duty rate and origin status on the invoice.

Sources

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Office of the US Trade Representative, Federal Register, “Notice of Actions in Section 301 Investigations of Acts, Policies, and Practices of Various Economies (28 July 2026)”, https://www.govinfo.gov/content/pkg/FR-2026-07-28/html/2026-15181.htm (accessed October 2026)
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This guide is general information, not legal, tax or customs advice. Brand and product names belong to their owners; no affiliation is implied.

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