Unlicensed teams:
- Premier League - 18
- Championship - 24
- La Liga - 19
- Serie A - 1
- PEU League (Bundesliga/Other European) - 20
- PLA League/Other America (Liga MX, MLS, etc.) - about 40?
- PAS League/Other Asia (J. League, Chinese Super League, etc) - 20
So, a total of 142 teams. 142*3 = 426 - this if you only count 1st, 2nd and GK kits. Don't forget about emblems, 3rd kits and competition logos... They also need space. It's not possible to import kits for every unlicensed team in game in L size.
But you can still import some of them in L size. Perhaps Premier League, La Liga, Serie A (Juve) and Bundesliga, for example.