Import duty on tops and blouses from India to Serbia
Rates verified on · Updated
Tops and blouses in cotton, woven · India → Serbia
22% import duty
the standard rate; India has no trade agreement with lower garment duty here.
Plus 20% VAT (PDV) at import, which VAT/GST-registered importers usually recover.
Full breakdown and calculator →Tops and blouses made in India pay 18–22% import duty in Serbia. VAT (PDV) of 20% is added at import, recoverable by registered businesses.
Duty on tops and blouses by fabric
| Fabric | Standard duty |
|---|---|
| Cotton, wovenHS code 6206.30 | 22% |
| Viscose / rayon, wovenHS code 6206.40 | 22% |
| Polyester, wovenHS code 6206.40 | 22% |
| Silk, wovenHS code 6206.10 | 22% |
| Linen, wovenHS code 6206.90 | 18% |
| Cotton, knittedHS code 6106.10 | 22% |
| Viscose / rayon, knittedHS code 6106.20 | 22% |
| Polyester, knittedHS code 6106.20 | 22% |
Which HS code applies?
Women's tops, blouses and shirts fall in HS 6206 when woven and 6106 when knitted (jersey); a knitted T-shirt-style top is 6109 instead. The last two digits depend on the fibre that predominates by weight: silk .10, cotton .30 (knitted .10), man-made fibres such as polyester and viscose .40 (knitted .20), other fibres such as linen .90.
Duty and VAT calculator
| Customs valueinvoice + freight + insurance (CIF) | RSD 10,650.00 |
|---|---|
| Customs duty (standard MFN)22% × customs value | RSD 2,343.00 |
| VAT (PDV) (20%)20% × (customs value + duty and levies) | RSD 2,598.60 |
| Duty and charges payablenot recoverable | RSD 2,343.00 |
| Total at import incl. VAT (PDV)VAT (PDV) is usually recoverable if you are registered | RSD 4,941.60 |
Serbia values imports on a CIF basis (invoice plus freight and insurance).
Worked example
Take a shipment of tops and blouses in cotton woven fabric (code 6206.30), invoiced at RSD 10,000 with RSD 600 freight and RSD 50 insurance. Customs value: RSD 10,650.00. Customs duty (standard MFN): RSD 2,343.00. VAT (PDV) (20%): RSD 2,598.60. Duty and charges payable: RSD 2,343.00. Total at import incl. VAT (PDV): RSD 4,941.60. Change the inputs above to model your own order.
Trade agreement with India
India has no trade agreement with preferential garment rates here; the standard rate applies.
Serbia VAT: 20%
Clothing carries Serbia's 20% VAT, charged at import on the customs value plus duty.
Getting it back with a VAT/GST registration
A business registered for it normally claims it back as input tax on its return; your customs broker will confirm.
Sourcing from India? We make these garments.
KK Fashion Exports manufactures and exports kaftans, dresses, skirts, scarves and resortwear from India. We issue the certificate of origin for every qualifying shipment and help your broker claim the lower duty.
Duty on tops and blouses in other countries
- United Kingdom — 0% with UK–India CETA, 12% standard
- Germany — 9.6% with EU GSP, 12% standard
- United States — 6.7–32% + 10% duty
- Australia — 0% with Australia–India ECTA, 5% standard
- United Arab Emirates — 0% with India–UAE CEPA, 5% standard
- Austria — 9.6% with EU GSP, 12% standard
- Belgium — 9.6% with EU GSP, 12% standard
- Bulgaria — 9.6% with EU GSP, 12% standard
- Croatia — 9.6% with EU GSP, 12% standard
- Cyprus — 9.6% with EU GSP, 12% standard
- Czech Republic — 9.6% with EU GSP, 12% standard
- Denmark — 9.6% with EU GSP, 12% standard
- Estonia — 9.6% with EU GSP, 12% standard
- Finland — 9.6% with EU GSP, 12% standard
- France — 9.6% with EU GSP, 12% standard
- Greece — 9.6% with EU GSP, 12% standard
- Hungary — 9.6% with EU GSP, 12% standard
- Ireland — 9.6% with EU GSP, 12% standard
- Italy — 9.6% with EU GSP, 12% standard
- Latvia — 9.6% with EU GSP, 12% standard
- Lithuania — 9.6% with EU GSP, 12% standard
- Luxembourg — 9.6% with EU GSP, 12% standard
- Malta — 9.6% with EU GSP, 12% standard
- Netherlands — 9.6% with EU GSP, 12% standard
- Poland — 9.6% with EU GSP, 12% standard
- Portugal — 9.6% with EU GSP, 12% standard
- Romania — 9.6% with EU GSP, 12% standard
- Slovakia — 9.6% with EU GSP, 12% standard
- Slovenia — 9.6% with EU GSP, 12% standard
- Spain — 9.6% with EU GSP, 12% standard
- Sweden — 9.6% with EU GSP, 12% standard
- Jamaica — 20% duty
- Trinidad and Tobago — 20% duty
- Guyana — 20% duty
- Barbados — 60% duty
- Fiji — 15% duty
- Papua New Guinea — 20% duty
- Vanuatu — 15% duty
- Mauritius — 0% duty
- Seychelles — 0% duty
- North Macedonia — 17.5% duty
- Chile — 1.2–4.2% with India–Chile PTA, 6% standard
- Peru — 11% duty
- Colombia — 40% duty
- Kenya — 35% duty
- Tanzania — 25% duty
- Uganda — 35% duty
- Rwanda — 25% duty
- Côte d'Ivoire — 20% duty
- Senegal — 20% duty
- Egypt — 40% duty
- Morocco — 30% duty
- Japan — 0% with India-Japan CEPA, 9.1–10.9% standard
- South Korea — 0% with India-Korea CEPA, 13% standard
- Singapore — 0% duty
- Saudi Arabia — 5% duty
- Canada — 16–18% duty
- New Zealand — 10% duty
- Switzerland — 0% duty
Other garments into Serbia
- Dresses — 22% duty
- Kaftans — 22% duty
- Skirts — 22% duty
- Scarves and stoles — 18% duty
Sources
- Uredba o usklađivanju nomenklature Carinske tarife za 2026 (SG RS 107/2025, consolidated May 2026) — carina.rs. Checked 2026-10-07.
- PDV — Serbia — purs.gov.rs. Checked 2026-10-07.
Indicative estimate built from official tariff sources, not a customs ruling. The duty your customs authority charges depends on the exact classification, origin proof and valuation of your shipment; confirm with your customs broker before you rely on it.
