Import duty on garments from India to South Korea
Rates verified on · Updated
Dress in cotton, woven · India → South Korea
0% import duty
under the India-Korea CEPA, with proof of Indian origin (normally 13%).
Plus 10% Value-added tax at import, which VAT/GST-registered importers usually recover.
Full breakdown and calculator →Duty on garments from India to South Korea, by product and fabric, from India-Korea CEPA, Annex 2-A, Korea's Schedule of Tariff Concessions (HS2002 numbering). India has an active trade agreement with South Korea (India-Korea 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 | 13% | 0% |
| Kaftans | 6204.42 | 13% | 0% |
| Skirts | 6204.52 / 6104.53 | 13% | 0% |
| Scarves and stoles | 6214.90 / 6117.10 | 8–13% | 0% |
India-Korea Comprehensive Economic Partnership Agreement (CEPA)
In force since 1 January 2010
Every requested garment and scarf line is in staging category E-5 or E-8 of Korea's CEPA schedule (none excluded, sensitive or reduction-only), so Indian-origin goods are duty-free (0%) in 2026. Korean base rates were 13% (garments, 6117.10) and 8% (shawls and scarves 6214).
How your shipment gets the lower rate
Present a Certificate of Origin issued by India's designated issuing authority (CEPA Annex 4-A, in the Annex 4-B format) to Korean Customs when claiming preferential tariff treatment. It is valid for 12 months from issue and the claim must be made within that period. Goods must meet the CEPA rules of origin (product-specific rule, or regional value content of at least 35% of FOB where RVC applies) and be consigned directly or in compliance with the transhipment rules.
VAT on imports: 10%
Korea charges 10% VAT on imported goods. The tax base is the dutiable (customs) value, which already includes freight and insurance, plus customs duty and any special excise-type taxes. With 0% CEPA duty the base is the CIF value.
Getting it back with a VAT/GST registration
A VAT-registered business importer receives an import tax invoice from customs and deducts the import VAT as input tax on its periodic VAT return.
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
- Korea Customs Service FTA Portal - Information on tariff rates — customs.go.kr. Checked 2026-10-07.
- India-Korea CEPA, Annex 2-A, Korea's Schedule of Tariff Concessions (HS2002 numbering) — eicindia.gov.in. Checked 2026-10-07.
- Value-Added Tax Act Art. 29 (tax base on imports) — elaw.klri.re.kr. 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.
