Import duty on garments from India to Japan
Rates verified on · Updated
Dress in cotton, woven · India → Japan
0% import duty
under the India-Japan CEPA, with proof of Indian origin (normally 9.1%).
Plus 10% Consumption tax at import, which VAT/GST-registered importers usually recover.
Full breakdown and calculator →Duty on garments from India to Japan, by product and fabric, from Japan's Tariff Schedule as of 8 August 2026, Chapter 61 (Japan Customs). India has an active trade agreement with Japan (India-Japan CEPA). Choose a product for HS codes by fabric, a worked example and a calculator.
All garments at a glance
| Product | Usual HS heading | Standard (MFN) duty | With India preference |
|---|---|---|---|
| Dresses | 6204.42 / 6104.43 | 9.1–10.9% | 0% |
| Kaftans | 6204.42 | 9.1–10.9% | 0% |
| Skirts | 6204.52 / 6104.53 | 8.4–10.9% | 0% |
| Scarves and stoles | 6214.90 / 6117.10 | 6.6–9.1% | 0% |
India-Japan Comprehensive Economic Partnership Agreement (CEPA)
In force since 1 August 2011
Japan's tariff schedule has a dedicated 'India' column (EPA rate). For every requested women's/girls' garment line (HS 6104, 6117.10, 6204, 6211, 6214) that column reads Free (0%). No tariff-rate quota or negative-list entry appears on these lines in the 8 Aug 2026 schedule.
How your shipment gets the lower rate
Claim at import declaration in Japan with a certificate of origin issued by India's competent authority (or an origin declaration by an approved exporter / origin certification document by importer, exporter or producer). The document must be submitted to Japan Customs at declaration, is valid for one year from issue, and is not required for consignments of JPY 200,000 or less. Goods must meet the CEPA rules of origin and be shipped without further processing in a third country (through bill of lading if transhipped).
Consumption tax on imports: 10%
Japan charges consumption tax on imports at the standard 10% (7.8% national consumption tax plus 2.2% local consumption tax). The taxable base is the CIF value (which already includes freight and insurance) plus customs duty. With 0% duty under CEPA the base is the CIF value alone.
Getting it back with a VAT/GST registration
A consumption-tax-registered business importer deducts the import consumption tax paid as input tax on its consumption tax return (the import permit is the supporting document). Businesses with taxable sales of JPY 10 million or less in the base period are generally exempt from filing.
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.
Sources
- Japan Customs - Customs Answer 1524: documents to claim EPA preferential tariff — customs.go.jp. Checked 2026-10-07.
- Japan Customs - Customs Answer 6103: tax base of customs duty (CIF) and consumption tax — customs.go.jp. Checked 2026-10-07.
- Japan's Tariff Schedule as of 8 August 2026, Chapter 61 (Japan Customs) — customs.go.jp. Checked 2026-10-07.
- Ministry of Foreign Affairs of Japan - Entry into force of the Japan-India CEPA (1 Aug 2011) — mofa.go.jp. Checked 2026-10-07.
- National Tax Agency - Consumption tax: basic knowledge (7.8% + 2.2%, input tax credit) — nta.go.jp. 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.
