As of 10 October 2026, importing garments from India under preferential tariff rates requires destination-specific origin documentation to satisfy import customs authorities. The United Kingdom permits either an origin declaration by the exporter on the commercial invoice or a formal certificate of origin under the UK–India CETA, whereas Australia, the United Arab Emirates and Chile require dedicated certificates of origin issued in India. Obtaining the correct proof ensures Indian-origin women’s dresses, kaftans, skirts and scarves qualify for duty exemptions or preferential duty reductions at the border.
Origin documentation requirements by market
Trade agreements between India and its partner nations specify distinct certification routes for apparel:
For the United Kingdom, the UK–India Comprehensive Economic and Trade Agreement (CETA) has applied since 15 July 2026, following signature on 24 July 2025. Shipments of knitted garments, woven garments and textile made-ups require proof of origin to access preferential tariff treatment. Importers can rely either on an origin declaration made by the exporter directly on the invoice, or on a certificate of origin issued in India. To qualify, garments must satisfy the CETA origin rule consisting of a change of tariff heading plus a minimum Indian value content, set out under Annex 3A as CTH and Standard QVC.
For Australia, under the Australia–India Economic Cooperation and Trade Agreement (ECTA), in force since 29 December 2022, preferential entry strictly requires an ECTA certificate of origin issued by an authorised body in India. There is no self-declaration route under ECTA. Australian customs grants an exemption only for consignments with a customs value of AUD 1,000 or less. Garments produced from non-originating materials must satisfy the origin rule requiring a change of tariff subheading alongside a minimum qualifying value content.
For the United Arab Emirates, trade takes place under the India–UAE Comprehensive Economic Partnership Agreement (CEPA), which entered into force on 1 May 2022. UAE customs requires a CEPA certificate of origin issued in India. The document is issued electronically with a QR code via the Indian government’s electronic Certificate of Origin (eCoO) platform. Garments must meet the origin rule requiring a change of tariff heading plus 40% value addition.
For Chile, preferential imports operate under the expanded India–Chile Preferential Trade Agreement (PTA), in force since 16 May 2017. Chilean customs authorities require an India–Chile PTA certificate of origin issued in India through the official eCoO platform.
Preferential duty rates and origin criteria compared
Securing the proper origin documentation eliminates or lowers customs tariffs across dresses, kaftans, skirts and scarves, while destination VAT and GST rules govern border taxation:
In the United Kingdom, standard customs duty on Indian apparel ranges from 8% to 12%. Standard tariffs are 12% on dresses, kaftans, skirts, knitted scarves and stoles, and tops and blouses across cotton, viscose or rayon, polyester, silk, and linen. Standard tariffs on woven scarves and stoles are 8% across cotton, viscose or rayon, polyester, silk, wool, and linen. Under CETA, verified Indian origin reduces all these lines to 0%. UK import VAT on adult clothing is 20%, calculated on the customs value plus duty. Registered UK importers can use postponed VAT accounting, declaring and reclaiming import VAT simultaneously on the same VAT Return so that nothing is paid at the border.
In Australia, standard garment duties sit between 0% and 5%. Dresses, kaftans, woven skirts, and tops and blouses incur a 5% standard duty, whereas knitted skirts as well as scarves and stoles across all fibres carry a standard 0% duty. Under ECTA, all Indian-origin garment lines enter at 0% pursuant to Customs Notice 2022/52. Australian import GST is 10%, charged on the taxable importation: customs value plus duty, plus international transport and insurance. Businesses registered for GST can join the Deferred GST scheme to report and claim back GST on their monthly BAS without paying at the border; otherwise, GST is paid at clearance and claimed as an input tax credit.
In the United Arab Emirates, garments incur the standard 5% GCC customs duty assessed on the CIF value. Under CEPA, Indian-origin dresses, kaftans, skirts, scarves and tops enter duty-free at 0%. Standard UAE import VAT is 5% on the CIF value plus duty, but VAT-registered importers self-account using the reverse-charge mechanism on their VAT return, resulting in a nil net cost.
In Chile, apparel faces a standard 6% import duty. Under the India–Chile PTA, specific product lines receive a fixed preferential margin. Cotton and viscose woven dresses, cotton knitted dresses, cotton woven skirts, viscose woven scarves, and various tops and blouses receive a 30% reduction off the 6% rate, paying an effective 4.2%. Loose robe or cover-up cut cotton woven kaftans, cotton woven scarves, and linen woven scarves receive a 60% reduction, paying an effective 2.4%. Silk woven tops pay 1.2%. Non-qualifying lines pay the standard 6%. Import IVA is 19% on the CIF value plus duty; a registered business normally claims it back as input tax, and your customs broker will confirm local filing requirements.
| Market | Trade Agreement | Origin Document Required | Garment Duty (Standard vs Agreement) | Import VAT / GST |
|---|---|---|---|---|
| United Kingdom | UK–India CETA (in force 15 July 2026) | Exporter invoice declaration or Indian Certificate of Origin | 8%–12% reduced to 0% | 20% (Postponed VAT accounting available) |
| Australia | Australia–India ECTA (in force 29 December 2022) | ECTA Certificate of Origin (waived for consignments AUD 1,000 or less) | 0%–5% reduced to 0% | 10% (Deferred GST scheme available) |
| United Arab Emirates | India–UAE CEPA (in force 1 May 2022) | CEPA Certificate of Origin with QR code via eCoO | 5% reduced to 0% | 5% (Reverse-charge mechanism) |
| Chile | India–Chile PTA (in force 16 May 2017) | PTA Certificate of Origin via eCoO | 6% reduced to 1.2%–4.2% | 19% IVA (Input tax recovery) |
Navigating India’s electronic Certificate of Origin (eCoO) portal
The government of India operates the digital electronic Certificate of Origin (eCoO) platform to issue preferential trade documentation. Authorised agencies in India evaluate production and value addition details against the specific rules of origin prior to issuing certificates.
For destinations like the United Arab Emirates, the platform produces an electronic certificate equipped with a QR code, allowing customs authorities to verify origin details during clearance. For Australia, certificates issued by recognised Indian authorities provide the proof required by the Australian Border Force, except where consignment values fall at or below AUD 1,000. For the United Kingdom, exporters can provide an origin declaration directly on the commercial invoice or obtain a formal certificate of origin. If any aspect of clearance or local tax reporting is uncertain, check with your customs broker.
Check your own garment
Calculate the exact tariff rates, preferential reductions and import taxes for women’s apparel using our dedicated destination calculators:
- United Kingdom garment import duty calculator
- Australia garment import duty calculator
- United Arab Emirates garment import duty calculator
- Chile garment import duty calculator
We manufacture women’s dresses, kaftans, skirts and scarves for retailers and fashion labels worldwide, issuing compliant trade documentation for every shipment: Talk to us to plan your production.
Sources
- UK–India CETA, Chapter 3 rules of origin and Annex 3A
- ECTA rules of origin guide
- UAE–India CEPA final text (Annex 3B rules of origin)
Indicative information from official sources, written 10 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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