There are many companies who do this in India. They import Goods (Raw Material) from China, assemble in India and export to Dubai. In Dubai these goods are either locally consumed or reexported to other GCC/ African Countries.You need to check with Bangladesh Customs about the Import duty on textiles and export duty on Clothing, also you need to check if they offer any Duty Drawback since the goods are manufactured and reexported.As far as Dubai is concerned, the import duty will be flat 5% if the goods are locally consumed and % if they are reexported. Disclaimer: I am not a clearing agent but possess knowledge about business processes. Please check with concerned countries government agencies regarding Import and export duties before taking any business decision.