The Bangladesh Garment Manufacturers and Exporters Association has called for state backing as garment export growth slows. Apparel export earnings have declined by 3.41%, average unit prices have decreased by 1.55%, and opening of back-to-back LCs for raw material imports has declined by 7.93% in the current fiscal year. Around 400 factories have closed in Bangladesh over the past three years. The BGMEA has recommended measures including reduction of withholding tax, reduction of income tax on cash incentives, ensuring reasonable corporate tax, removal of double taxation in the sub-contracting process, and reduction of import duties on man-made fibre-based apparel inputs. The association also stressed the need to reduce business costs, ensure uninterrupted and affordable gas and electricity supply, and further simplify customs and port-related procedures to remain competitive after LDC graduation.