Garments made in India enter the United Arab Emirates free of customs duty under the India–UAE Comprehensive Economic Partnership Agreement (CEPA), instead of the standard 5% GCC duty. The exemption depends on one document: a CEPA certificate of origin issued in India. This guide explains the certificate, the origin rule, and what it saves. Checked against official sources on 7 říjen 2026.
The rate, in one line
Standard UAE duty on imported clothing is the 5% GCC common external tariff, charged on the CIF value. Under CEPA, which has applied since 1 květen 2022, UAE customs exempts goods of Indian origin from customs duty. This covers šaty, kaftany, skirts and scarves alike.
The certificate of origin
- Who issues it: an issuing agency in India, through the government’s electronic certificate-of-origin platform (Trade Connect). The certificate is electronic and carries a QR code that UAE customs can verify.
- Who uses it: the importer’s clearing agent in the UAE presents it with the import declaration to claim the exemption.
- Bez toho: the shipment pays the full 5% duty.
Does my garment qualify?
For garments, the CEPA origin rule is a change of tariff heading plus 40% value addition. In plain terms, the garment must be made in India from materials of a different kind, such as fabric cut and sewn into a dress, and at least 40% of its value must be added under the agreement’s rules. Garments cut and sewn in India from fabric normally meet the first test. The value-addition test depends on the cost of imported inputs, which is why the issuing agency checks it before it issues the certificate.
What it saves on a shipment
Take cotton dresses invoiced at AED 10,000, with AED 600 freight and AED 50 pojištění. The customs value is CIF: AED 10,650.
| Without certificate | With CEPA certificate | |
|---|---|---|
| Customs duty | 5% = AED 532.50 | 0% = AED 0.00 |
| Import VAT, 5% z (customs value + duty) | AED 559.13 | AED 532.50 |
The duty saving is AED 532.50 on this shipment. Import VAT is usually no cost to a registered business: a UAE VAT-registered importer does not pay it at the border. It self-accounts under the reverse-charge mechanism in its VAT return and recovers the same amount as input tax.
Common mistakes that lose the 0% rate
- Shipping without the certificate, or with details that do not match the invoice.
- Assuming that another Gulf state gives the same exemption. CEPA covers imports into the UAE only. Other GCC states charge the 5% common tariff unless they have their own agreement with India; Oman’s CEPA with India has applied since 1 červen 2026.
Check your own garment
- Import duty on dresses from India to the UAE, with a calculator
- Kaftans · Šátky · Sukně
Vyrábíme a exportujeme kaftany, šaty, skirts and scarves from India. We arrange the CEPA certificate of origin for every qualifying shipment. Promluvte si s námi about the UAE market.
Zdroje
- Press Information Bureau, Government of India: Indie–UAE CEPA entered into force (1 květen 2022)
- UAE Ministry of Economy: Spojené arabské emiráty–India CEPA final text, rules of origin
- Abu Dhabi Customs: Spojené arabské emiráty–India agreement: Indian-origin goods exempt from customs duties
- UAE Government portal: Clearing the customs and paying customs duty
- Government of India: Trade Connect ePlatform (osvědčení o původu)
Indicative information from official sources, written 7 říjen 2026. Ceny ověřeny dne proti oficiálním tarifům. It is not a customs ruling; confirm with your clearing agent before you rely on it.
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