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Textiles and apparel

Keep material movements, production roles and product requirements clear across the textile supply chain.

Illustration of a small business team reviewing production records.

Map each production stage

Trading fabric, cutting and stitching garments, dyeing, finishing and making technical textiles involve different processes. Record which steps happen at your premises and which are outsourced, including who owns the material at each stage.

Review the product and process separately

Product certification questions depend on the exact item and current Quality Control Order. Environmental and premises questions depend on the actual process, water use, chemicals and waste. A product description alone does not answer both.

Maintain the material trail

  • Fabric and yarn receipts with quantity and ownership.
  • Job-work dispatches, returns and processing losses.
  • Finished-goods stock and quality rejection records.
  • Subcontractor agreements and payment evidence.
  • Domestic or export sale documentation.

Connect workforce and commercial records

Track employees and contracted labour by site and role. Reconcile piece-rate or production-linked payment records with the agreed employment arrangement. Customer designs, brand assets and order information also need defined access and confidentiality responsibilities.

A change to assess

A stitching unit bringing dyeing in-house should revisit its premises and environmental worklist before installing the process. Its earlier operating records may cover a materially different activity.

Prepare for review

Bring the process flow, product specifications, site list and job-work model. Kosha can organise the compliance evidence and accounting reconciliations. Technical testing, engineering and product certification decisions belong to qualified providers and the relevant authorities.

Reconcile material held by processors

Maintain an order-level schedule showing material sent, work received, rejected quantities and the balance still held by each processor. Keep the units of measurement clear and retain the basis for any conversion between weight, length and finished pieces.

For example, a garment order may use fabric from several lots and return unused material separately from finished goods. Connect those movements to the original dispatch records before treating the difference as a processing loss. Record unresolved quantities for confirmation with the processor.

Choose support for the production question

Inventory accounting support helps reconcile material, work in progress and finished-stock records within the agreed scope. Provide processor statements alongside the internal movement schedule.

For a process change involving water, chemicals or waste, pollution consent assessment starts with the site and process flow. For a product-certification question, BIS and product certification support starts with the exact product specification and manufacturing arrangement.

Keep proposed changes separate from current operations in the briefing file. The assessment should be able to identify the equipment, product or outsourced stage that is changing without reconstructing the plan from several inconsistent descriptions.

References and official procedures

Source material consulted 1 October 2026. Check the applicable instrument, period and portal instructions for the actual assignment.

Related starting points