Nevear is a leading custom apparel manufacturer

Clothing Manufacturer for Irish Brands

Nevear makes custom clothing for Irish brands, from a first run of 50 pieces per item to around 50,000 pieces in a single shipment. We produce through partner factories in the US, the UK, Pakistan and China, and deliver to Ireland.

This page covers what matters for an Irish label: duty on clothing from our UK factories now that Great Britain is outside the EU, postponed accounting for import VAT, and the 0% VAT rate on children's clothing.

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Stack of folded blue jeans in dappled sunlight
Minimum order
Typically 50 pieces per item
Lead time
Samples 2–3 weeks; bulk 3–4 weeks from order
VAT
23%; 0% on certain clothing for children under 11
Import VAT
Postponed accounting on your VAT3 return

Why Irish brands work with Nevear

  • Small first runs. Our minimum is typically 50 pieces per item, so you can test a style before committing to volume. Read what MOQ means.
  • Production close to home. Our partner factories include the UK, alongside the US, Pakistan and China, so you can choose by price, fabric and timeline.
  • Room to grow. Repeat orders can reach around 50,000 pieces in a single shipment, from the same approved sample.
  • A predictable timeline. Samples take 2–3 weeks, and bulk orders usually arrive 3–4 weeks from the order date, shipping included.

We make hoodies, t-shirts, jeans, joggers, jackets and sportswear for Irish labels.

Clothing from Great Britain is an import

Since the Brexit transition period ended on December 31, 2020, goods brought into Ireland from Great Britain are treated as imports, with a customs declaration and import VAT. Northern Ireland is different: it stays in the EU VAT regime for goods.

Clothing made in our UK partner factories can still enter at 0% duty under the EU–UK Trade and Cooperation Agreement, but only when it meets the agreement's rules of origin. For knitted garments such as T-shirts and hoodies, the rule is knitting combined with making-up, so a garment sewn in the UK from fabric knitted outside the UK and the EU pays the EU's normal 12%.

Duty into the EU on cotton T-shirts and denim jeans, from the EU's TARIC database (October 2026). The 0% rates apply only when the goods meet the scheme's rules of origin.
Where the clothing is madeDuty into the EUWhy
UK0%EU–UK Trade and Cooperation Agreement
US0%EU tariff preference for goods of US origin, since July 1, 2026
Pakistan0%GSP+, the EU's preference scheme for developing countries
China12%No preference, so the EU's normal rate applies

Postponed accounting for import VAT

VAT in Ireland is 23% on most clothing. Businesses registered for VAT in Ireland can use postponed accounting: import VAT is declared on the next VAT3 return instead of being paid at the point of import, and can be deducted on the same return, subject to the usual rules. It applies to imports from every non-EU country, including Great Britain.

The importer, not the customs broker or freight agent, accounts for it on the VAT3 return.

0% VAT on children's clothing

Ireland applies a 0% VAT rate to the supply and import of certain clothing for children under 11. If you are planning a kids' line, check Revenue's conditions on ages and sizes before you set your prices, and size and label the range to match.

How an order works

From sample to delivered order

Sample

2–3 weeks

Bulk order and delivery

3–4 weeks from your order, shipping included

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Weeks from the start of sampling

One sample round shown. Each extra round adds 2–3 weeks, and your review time comes on top.
  1. Send your designs or a tech pack, with quantities per size and color.
  2. We confirm the minimum, price, production country and timeline in your quote.
  3. We make a sample in 2–3 weeks so you can check fit, fabric and finish.
  4. Once you approve it, the bulk order usually arrives in Ireland 3–4 weeks from the order date, shipping included.

Frequently asked questions

Is Nevear based in Ireland?

No. Nevear Apparel LLC is a US company based in Wyoming. We produce through partner factories in the US, the UK, Pakistan and China, and deliver to brands in Ireland.

What is the minimum order?

Typically 50 pieces per item. The exact minimum depends on the product, fabric and production process, and is confirmed in your quote.

Do I pay duty on clothing made in the UK?

Not when it meets the EU–UK Trade and Cooperation Agreement's rules of origin; then the rate is 0%. For knitted garments, the fabric must be knitted as well as sewn in the UK or the EU. Import VAT still applies, and VAT-registered businesses can use postponed accounting.

Is children's clothing VAT-free in Ireland?

Certain clothing for children under 11 is zero-rated, on both sales and imports. Clothing outside Revenue's conditions is charged at the standard rate of 23%.

Sources

Facts checked on . Rules change, so confirm with the source before you rely on them.

Related guides

Making clothing for Ireland?

Tell us what you want to make and how many pieces. We will confirm the minimum, the best production country and a timeline in your quote.

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