Canadian customs duty on women’s garments imported from India ranges from 9% to 18%, as there is currently no free trade agreement between the two countries. In addition to customs duty, the Canada Border Services Agency (CBSA) collects a 5% federal Goods and Services Tax (GST) at the border on the value for duty plus all payable duties. As verified on 7 October 2026, standard Most-Favoured-Nation tariff rates apply across all commercial apparel categories.
Customs duty rates on women’s garments from India
Because Canada and India have no trade agreement in place, Indian apparel imports do not qualify for preferential tariff treatment. Instead, commercial shipments enter under standard Most-Favoured-Nation duty rates ranging between 9% and 18%. The applicable rate depends on the garment classification, the fibre composition, and whether the article is woven or knitted.
For women’s dresses, woven silk and woven linen styles incur a 16% duty rate, woven cotton dresses are subject to 17%, and woven dresses of viscose, rayon, or polyester attract 18%. Knitted dresses of cotton, viscose, rayon, or polyester all carry an 18% duty rate.
Kaftans are treated according to cut and fibre. Standard woven kaftans in silk or linen incur 16%, woven cotton incurs 17%, and woven viscose, rayon, or polyester incur 18%. Knitted kaftans across cotton, viscose, rayon, and polyester carry an 18% duty rate. Where kaftans feature a loose robe or cover-up cut, woven cotton incurs 17%, woven silk or linen incurs 17%, and woven viscose or polyester incurs 18%.
Skirts made of woven cotton, woven viscose or rayon, woven silk, or woven linen attract a 17% duty, while woven polyester skirts carry 18%. Knitted skirts in cotton, viscose, rayon, or polyester are assessed at 18%. Tops and blouses carry 16% for woven silk, 17% for woven cotton and woven linen, and 18% for woven viscose, rayon, or polyester, whereas knitted tops of cotton, viscose, rayon, or polyester carry 18%.
Scarves and stoles feature the lowest rate in the schedule alongside standard apparel rates. Woven silk scarves incur a 9% duty rate. In contrast, woven scarves made of cotton, viscose, rayon, polyester, wool, or linen attract an 18% duty rate. Knitted scarves made of cotton or wool are also assessed at 18%. For items with blended fibres or non-standard construction, check with your customs broker.
| Garment Type | Fibre | Construction | Customs Duty Rate |
|---|---|---|---|
| Dresses | Silk, Linen | Woven | 16% |
| Dresses | Cotton | Woven | 17% |
| Dresses | Viscose / rayon, Polyester | Woven | 18% |
| Dresses | Cotton, Viscose / rayon, Polyester | Knitted | 18% |
| Kaftans | Silk, Linen | Woven | 16% |
| Kaftans | Cotton | Woven | 17% |
| Kaftans (loose robe/cover-up cut) | Silk, Linen | Woven | 17% |
| Kaftans (loose robe/cover-up cut) | Cotton | Woven | 17% |
| Kaftans | Viscose / rayon, Polyester | Woven | 18% |
| Kaftans (loose robe/cover-up cut) | Viscose or polyester | Woven | 18% |
| Kaftans | Cotton, Viscose / rayon, Polyester | Knitted | 18% |
| Skirts | Cotton, Viscose / rayon, Silk, Linen | Woven | 17% |
| Skirts | Polyester | Woven | 18% |
| Skirts | Cotton, Viscose / rayon, Polyester | Knitted | 18% |
| Scarves and stoles | Silk | Woven | 9% |
| Scarves and stoles | Cotton, Viscose / rayon, Polyester, Wool, Linen | Woven | 18% |
| Scarves and stoles | Cotton, Wool | Knitted | 18% |
| Tops and blouses | Silk | Woven | 16% |
| Tops and blouses | Cotton, Linen | Woven | 17% |
| Tops and blouses | Viscose / rayon, Polyester | Woven | 18% |
| Tops and blouses | Cotton, Viscose / rayon, Polyester | Knitted | 18% |
How Canadian GST and provincial HST apply at import
Import tax on commercial apparel consists of the federal Goods and Services Tax (GST) at 5% and, where relevant, provincial Harmonised Sales Tax (HST). When commercial shipments clear customs, the CBSA assesses and collects the 5% federal GST at the border.
The 5% tax is calculated on the “value for tax”. By law, this is the total of the value for duty plus all customs duties and other federal taxes payable on the goods. GST is therefore charged on the duty-inclusive amount rather than the invoice price alone.
In provinces that operate an HST system, such as Ontario (13%) or Atlantic provinces (15%), a provincial component exists alongside the federal tax. Canada Revenue Agency (CRA) rules state that this provincial portion is collected at the border for non-commercial importations. For registered commercial importers, the provincial portion is generally accounted for directly on their regular GST/HST return rather than collected at border clearance. Border estimation tools reflect federal GST only.
A GST/HST-registered importer of record is entitled to claim an input tax credit for the federal GST paid at import, provided the goods are used in commercial activities.
Valuation rules and border duty calculation
Calculating the duties and taxes payable begins with determining the value for duty. Under the transaction value method, value for duty is based on the price paid or payable for the goods when sold for export to Canada.
Under CBSA valuation rules, value for duty excludes international freight and insurance from the calculation. All figures must be converted into Canadian currency using the official exchange rate from the date of direct shipment—the date the goods began their direct, uninterrupted journey to Canada. Importers must hold a commercial invoice from the seller setting out a complete description of the goods, the selling price, and all terms of sale.
Border charges are calculated through the following sequence:
- Determine the value for duty in Canadian dollars, excluding international freight and insurance.
- Calculate customs duty by applying the relevant tariff rate (9% to 18%) to the value for duty.
- Calculate the value for tax by adding the customs duty to the value for duty.
- Calculate import GST by applying the 5% rate to the value for tax.
Businesses seeking formal legal certainty regarding the valuation, origin, or classification of their garments may request an advance ruling or national customs ruling via the CARM Client Portal. For bespoke cuts or ambiguous fabric blends, check with your customs broker.
Check your own garment
To calculate customs duty and import GST for your specific shipment, consult our tariff calculators:
We manufacture women’s woven and knitted dresses, kaftans, skirts, and scarves in India; Talk to us to discuss your production requirements.
Sources
- CBSA Customs Tariff 2026, Chapter 61
- CBSA Memorandum D13-2-5 Customs Valuation: Effects of the GST
- CBSA Importing commercial goods – Determining duties and taxes
Indicative information from official sources, written 31 October 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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