As of 7 November 2026, an importer into Great Britain can get a legally binding decision on a garment’s commodity code through an HMRC Advance Tariff Ruling, while an importer into the EU or Northern Ireland needs a Binding Tariff Information decision. For Indian garments, certainty on classification matters most where fibre, construction and cut change the rate, which today means the United States far more than the UK. A ruling settles the commodity code only: it does not lower a duty rate or replace proof of origin.
What a ruling fixes, and what it does not
HMRC’s ruling decision gives you the correct commodity code, the start date of its validity, a reference number, an explicit description of the goods that can be used to identify them at the frontier, and an explanation of how the decision is legally justified. It also names the person who holds it. That person is the one legally entitled to use it, because decisions are non-transferable, so a ruling held by another business is not yours to rely on. HMRC’s guidance gives a start date but not the length of the validity period, so check with your customs broker.
Origin is a separate matter. The UK’s 0% under the UK–India CETA, in force since 15 July 2026, needs a garment that originates in India and a proof of origin for the shipment. We issue the certificate of origin for every shipment that qualifies. The EU’s GSP rate needs an exporter registered in the REX system and a statement on origin on the invoice. Without the right origin paperwork, your customs broker cannot claim the lower rate, whatever the commodity code.
Where classification changes the duty
The US has no trade agreement with India, so Indian garments pay the standard duty plus a 10% additional duty under Section 301, collected since 24 July 2026. Any difference in the standard rate therefore reaches your landed cost in full. The UK and EU figures below show far less movement across the same garments.
| Woven kaftan | US standard | US total | UK: standard / with proof of Indian origin | Germany: standard / with proof of Indian origin |
|---|---|---|---|---|
| Cotton | 8.4% | 18.4% | 12% / 0% | 12% / 9.6% |
| Cotton, loose robe/cover-up cut | 8.1% | 18.1% | 12% / 0% | 12% / 9.6% |
| Silk or linen | 6.9% | 16.9% | 12% / 0% | 12% / 9.6% |
| Silk or linen, loose robe/cover-up cut | 1.2% | 11.2% | 12% / 0% | 12% / 9.6% |
| Viscose or polyester | 16% | 26% | 12% / 0% | 12% / 9.6% |
| Viscose or polyester, loose robe/cover-up cut | 16% | 26% | 12% / 0% | 12% / 9.6% |
In the US, the cut matters most on silk and linen, where a woven kaftan’s total falls from 16.9% to 11.2% in a loose robe or cover-up cut. Construction matters too, and not always in the same direction: a cotton kaftan pays 8.4% standard when woven and 11.5% when knitted, while a viscose kaftan pays 16% when woven and 14.9% when knitted.
In the UK, every garment listed here is 0% with proof of Indian origin, so a dispute between lines would change the duty only if the origin claim failed. In Germany, dresses, kaftans and skirts sit at 9.6% across fibre and construction. Scarves are the exception: 6.4% when woven and 9.6% when knitted, which is where a classification question could change what you pay in the EU.
How to apply: Great Britain, the EU and the US
HMRC’s guidance, last updated on 2 June 2026, sets these conditions for Great Britain:
- Timing: apply before all customs procedures are complete, because decisions cannot be retrospective. HMRC replies in 30 to 120 days, so allow for the longer figure before a first shipment.
- Refusal: HMRC can refuse if you are not planning to import the goods, cannot supply all the necessary information, or have already cleared the goods through customs.
- Scope: make a separate application for each type of goods. HMRC asks you to avoid multiple decisions where possible, and to email the Tariff Classification Service first if you are requesting 10 or more in a week.
- Evidence: provide detailed information on the goods, with brochures, manuals, photographs and samples where appropriate. You can also say what you think the code should be.
- Confidentiality: parts of an application may be made public if attachments are not marked confidential. Rulings are posted on the Search for Advance Tariff Rulings service, without personal information or confidential goods details, and you can search it for examples.
- Use: declare the ruling reference in Box 44 and tell the person completing your customs documents about the ruling and the correct code.
- Disagreement: you can request an HMRC review or appeal directly to the independent tribunal, and you can still appeal to the tribunal after a review.
EU and Northern Ireland: HMRC’s guidance directs you to a Binding Tariff Information decision. It does not set out that procedure, so check with your customs broker. Today’s EU rate for Indian garments is the GSP rate shown above. A renewed GSP regulation applies from 1 January 2027 and needs a fresh list of suspended sections. The EU–India agreement, concluded on 27 January 2026, is not signed or in force and has no official date of application, although press reports point to a signing in December. Its draft origin rule requires fabric woven or knitted in India or the EU, so it does not change what you pay today.
United States: our official sources for this article do not cover a US ruling procedure. Check with your customs broker whether a ruling is available for your garment and how to apply, particularly if your kaftan could fall on either side of the loose robe or cover-up line.
Check your own garment
We manufacture women’s dresses, kaftans, skirts and scarves in India, and we can describe the fibre, construction and cut of your style for a ruling application: Talk to us before you apply.
Sources
Indicative information from official sources, written 7 November 2026. Rates verified on against the official tariffs. It is not a customs ruling; confirm with your customs broker before you rely on it.
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