Vanaf 7 Oktober 2026, garments imported into the United Arab Emirates from India carry a standard customs duty rate of 5%, but qualify for a preferential rate of 0% onder die Indië–VAE Omvattende Ekonomiese Vennootskapsooreenkoms (CEPA). Clothing imports also carry a standard 5% import VAT levied on the CIF value plus customs duty. For a UAE VAT-registered importer, this VAT is declared through the reverse-charge mechanism in the tax return and reclaimed as input tax, lei tot 'n netto koste van nul.
Customs duty rates under the India–VAE CEPA
Die Indië–UAE Comprehensive Economic Partnership Agreement entered into force on 1 Mei 2022. Under CEPA provisions, UAE customs exempts qualifying goods of Indian origin from customs duties, compared with the standard 5% duty applied across the Gulf Cooperation Council on the CIF (cost, versekering, en vrag) waarde. This preferential 0% tariff applies across diverse garment categories, provided the shipment satisfies official rules of origin and origin documentation is presented.
The table below compares the standard UAE tariff with preferential CEPA rates across woven and knitted women’s garments manufactured in India:
| Tipe kledingstuk | Vesel en konstruksie | Standard UAE Duty | Indië–UAE CEPA Duty |
|---|---|---|---|
| Rokke | katoen, geweef | 5% | 0% met bewys van Indiese oorsprong |
| Rokke | Viskose / rayon, geweef | 5% | 0% met bewys van Indiese oorsprong |
| Rokke | Polyester, geweef | 5% | 0% met bewys van Indiese oorsprong |
| Rokke | Sy, geweef | 5% | 0% met bewys van Indiese oorsprong |
| Rokke | Linne, geweef | 5% | 0% met bewys van Indiese oorsprong |
| Rokke | katoen, gebrei | 5% | 0% met bewys van Indiese oorsprong |
| Rokke | Viskose / rayon, gebrei | 5% | 0% met bewys van Indiese oorsprong |
| Rokke | Polyester, gebrei | 5% | 0% met bewys van Indiese oorsprong |
| Kaftans | katoen, geweef | 5% | 0% met bewys van Indiese oorsprong |
| Kaftans | Viskose / rayon, geweef | 5% | 0% met bewys van Indiese oorsprong |
| Kaftans | katoen, geweef — los kleed/bedekkingsny | 5% | 0% met bewys van Indiese oorsprong |
| Kaftans | Viscose of poliëster, geweef — los kleed/bedekkingsny | 5% | 0% met bewys van Indiese oorsprong |
| Kaftans | Sy of linne, geweef — los kleed/bedekkingsny | 5% | 0% met bewys van Indiese oorsprong |
| Rompe | katoen, geweef | 5% | 0% met bewys van Indiese oorsprong |
| Rompe | Sy, geweef | 5% | 0% met bewys van Indiese oorsprong |
| Rompe | katoen, gebrei | 5% | 0% met bewys van Indiese oorsprong |
| Serpe en stole | Sy, geweef | 5% | 0% met bewys van Indiese oorsprong |
| Serpe en stole | Wol, geweef | 5% | 0% met bewys van Indiese oorsprong |
| Serpe en stole | katoen, gebrei | 5% | 0% met bewys van Indiese oorsprong |
| Tops en bloese | katoen, geweef | 5% | 0% met bewys van Indiese oorsprong |
| Tops en bloese | Viskose / rayon, geweef | 5% | 0% met bewys van Indiese oorsprong |
| Tops en bloese | Polyester, gebrei | 5% | 0% met bewys van Indiese oorsprong |
Worked duty and VAT calculation
Calculating the landed tax obligation on apparel shipments requires assessing both customs duty and import VAT. Customs duty is calculated directly on the CIF valuation of the consignment, while import VAT is calculated on the CIF value plus customs duty.
Customs duty assessment:
- Standard GCC baseline: Under standard procedures without preferential trade documentation, customs duty equals 5% of the CIF value.
- Preferential CEPA baseline: When imported directly from India with a valid certificate of origin, invoerregte is 0%, meaning duty equals 0.
Import VAT assessment:
Clothing imported into the UAE carries the standard 5% VAT rate. The statutory base for import VAT is the CIF value plus customs duty.
- Under standard import terms: Customs duty at 5% is added to the CIF value to establish the taxable import value. VAT at 5% is then calculated on that combined figure.
- Under CEPA preferential terms: Because duty is 0%, the taxable base is the CIF value alone without any duty addition. VAT at 5% is calculated on the CIF value.
Import VAT settlement methods:
How import VAT is settled depends entirely on whether the importer is registered for VAT with the Federal Tax Authority:
- UAE VAT-registered importer: A registered business does not pay import VAT at the border. The importer self-accounts for the 5% VAT under the reverse-charge mechanism in its periodic VAT return. The business reports the VAT due and simultaneously recovers the exact same amount as input tax. Gevolglik, the net financial cost of import VAT is nil.
- Non-registered importer: An importer not registered for VAT cannot use the reverse-charge mechanism. The non-registered importer must pay the 5% import VAT prior to customs clearance. The importer submits declaration details via form VAT301 on the Federal Tax Authority portal before goods are released.
Origin rules and customs clearance procedures
Om voordeel te trek uit die 0% duty rate under the India–VAE CEPA, shipments must comply with specific origin rules and clearance protocols:
- Oorsprongreël vir kledingstukke: Qualifying Indian apparel requires a change of tariff heading plus 40% value addition within India.
- Bewys van oorsprong: The clearing agent must submit an electronic CEPA certificate of origin issued in India featuring a verifiable QR code, generated through the Indian government’s eCoO platform. We arrange this certificate for every qualifying export shipment. Alternatively, should an Approved Exporter framework be utilised, an authorised Indian exporter may provide a Declaration of Origin in place of the standard certificate.
- Direct transport rule: Garments must be shipped directly from India to the UAE without transiting third-party territories. If a consignment transits through a third territory, preferential treatment remains applicable only if the goods remained under continuous customs control, did not enter domestic commerce or consumption, and underwent no operations other than unloading, reloading, bulk splitting, berging, etikettering, or actions necessary for preservation.
- Customs declaration exemption code: On the UAE customs declaration, the declarant or authorised customs broker must apply for the CEPA preference by entering special code No. (56) in the exemption field and selecting the “Apply” option. Relevant origin documents must be submitted electronically, and original documentation retained for inspection upon request by the customs centre.
If any procedural aspect of your clearance or classification is uncertain, maak seker met jou doeane-makelaar.
Gaan jou eie kledingstuk na
To verify the exact duty and VAT treatment for your specific garments, consult our dedicated calculation tool:
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Bronne
- BTW-invoerders Gebruikersgids
- VAE–Indië-ooreenkoms: Goedere van Indiese oorsprong vrygestel van doeaneregte
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