Import duty on skirts from India to Japan
Rates verified on · Updated
Skirt in cotton, woven · India → Japan
0% import duty
under the India-Japan CEPA, with proof of Indian origin (normally 9.1%).
Plus 10% Consumption tax at import, which VAT/GST-registered importers usually recover.
Full breakdown and calculator →Skirts made in India pay 0% import duty in Japan under the India-Japan CEPA (in force since 1 August 2011), instead of the standard 8.4–10.9%. Consumption tax of 10% is added at import, recoverable by registered businesses.
Duty on skirts by fabric
| Fabric | Standard duty | With India-Japan CEPA |
|---|---|---|
| Cotton, wovenHS code 6204.52 | 9.1% | 0% |
| Viscose / rayon, wovenHS code 6204.59 | 9.1% | 0% |
| Polyester, wovenHS code 6204.53 | 9.1% | 0% |
| Silk, wovenHS code 6204.59 | 9.1% | 0% |
| Linen, wovenHS code 6204.59 | 9.1% | 0% |
| Cotton, knittedHS code 6104.52 | 10.9% | 0% |
| Viscose / rayon, knittedHS code 6104.59 | 8.4% | 0% |
| Polyester, knittedHS code 6104.53 | 10.9% | 0% |
Which HS code applies?
Women's skirts and divided skirts fall in HS 6204.5x when woven and 6104.5x when knitted. Viscose, silk and linen skirts share the “other textile materials” subheading (6204.59), unlike dresses where viscose has its own line.
Duty and VAT calculator
| Customs valueinvoice + freight + insurance (CIF) | JPY 10,650.00 |
|---|---|
| Customs duty (India-Japan CEPA)0% × customs value | JPY 0.00 |
| Consumption tax (10%)10% × (CIF value + customs duty) | JPY 1,065.00 |
| Duty and charges payablenot recoverable | JPY 0.00 |
| Total at import incl. Consumption taxConsumption tax is usually recoverable if you are registered | JPY 1,065.00 |
Customs duty is assessed on the CIF price (cost, insurance and freight to the Japanese port of entry), per Japan Customs.
Worked example
Take a shipment of skirts in cotton woven fabric (code 6204.52), invoiced at JPY 10,000 with JPY 600 freight and JPY 50 insurance, entered with proof of origin for the India-Japan CEPA. Customs value: JPY 10,650.00. Customs duty (India-Japan CEPA): JPY 0.00. Consumption tax (10%): JPY 1,065.00. Duty and charges payable: JPY 0.00. Total at import incl. Consumption tax: JPY 1,065.00. Change the inputs above to model your own order.
India-Japan Comprehensive Economic Partnership Agreement (CEPA)
In force since 1 August 2011
Japan's tariff schedule has a dedicated 'India' column (EPA rate). For every requested women's/girls' garment line (HS 6104, 6117.10, 6204, 6211, 6214) that column reads Free (0%). No tariff-rate quota or negative-list entry appears on these lines in the 8 Aug 2026 schedule.
How your shipment gets the lower rate
Claim at import declaration in Japan with a certificate of origin issued by India's competent authority (or an origin declaration by an approved exporter / origin certification document by importer, exporter or producer). The document must be submitted to Japan Customs at declaration, is valid for one year from issue, and is not required for consignments of JPY 200,000 or less. Goods must meet the CEPA rules of origin and be shipped without further processing in a third country (through bill of lading if transhipped).
Consumption tax on imports: 10%
Japan charges consumption tax on imports at the standard 10% (7.8% national consumption tax plus 2.2% local consumption tax). The taxable base is the CIF value (which already includes freight and insurance) plus customs duty. With 0% duty under CEPA the base is the CIF value alone.
Getting it back with a VAT/GST registration
A consumption-tax-registered business importer deducts the import consumption tax paid as input tax on its consumption tax return (the import permit is the supporting document). Businesses with taxable sales of JPY 10 million or less in the base period are generally exempt from filing.
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.
Skirt catalogue Resortwear we make Talk to us Certifications
Duty on skirts in other countries
- United Kingdom — 0% with UK–India CETA, 12% standard
- Germany — 9.6% with EU GSP, 12% standard
- United States — 6.6–16% + 10% duty
- Australia — 0% with Australia–India ECTA, 0–5% standard
- United Arab Emirates — 0% with India–UAE CEPA, 5% standard
- Austria — 9.6% with EU GSP, 12% standard
- Belgium — 9.6% with EU GSP, 12% standard
- Bulgaria — 9.6% with EU GSP, 12% standard
- Croatia — 9.6% with EU GSP, 12% standard
- Cyprus — 9.6% with EU GSP, 12% standard
- Czech Republic — 9.6% with EU GSP, 12% standard
- Denmark — 9.6% with EU GSP, 12% standard
- Estonia — 9.6% with EU GSP, 12% standard
- Finland — 9.6% with EU GSP, 12% standard
- France — 9.6% with EU GSP, 12% standard
- Greece — 9.6% with EU GSP, 12% standard
- Hungary — 9.6% with EU GSP, 12% standard
- Ireland — 9.6% with EU GSP, 12% standard
- Italy — 9.6% with EU GSP, 12% standard
- Latvia — 9.6% with EU GSP, 12% standard
- Lithuania — 9.6% with EU GSP, 12% standard
- Luxembourg — 9.6% with EU GSP, 12% standard
- Malta — 9.6% with EU GSP, 12% standard
- Netherlands — 9.6% with EU GSP, 12% standard
- Poland — 9.6% with EU GSP, 12% standard
- Portugal — 9.6% with EU GSP, 12% standard
- Romania — 9.6% with EU GSP, 12% standard
- Slovakia — 9.6% with EU GSP, 12% standard
- Slovenia — 9.6% with EU GSP, 12% standard
- Spain — 9.6% with EU GSP, 12% standard
- Sweden — 9.6% with EU GSP, 12% standard
- Jamaica — 20% duty
- Trinidad and Tobago — 20% duty
- Guyana — 20% duty
- Barbados — 20% duty
- Fiji — 15% duty
- Papua New Guinea — 20% duty
- Vanuatu — 15% duty
- Mauritius — 0% duty
- Seychelles — 0% duty
- Serbia — 22% duty
- North Macedonia — 17.5% duty
- Chile — 4.2% with India–Chile PTA, 6% standard
- Peru — 11% duty
- Colombia — 40% duty
- Kenya — 35% duty
- Tanzania — 25% duty
- Uganda — 35% duty
- Rwanda — 25% duty
- Côte d'Ivoire — 20% duty
- Senegal — 20% duty
- Egypt — 40% duty
- Morocco — 30% duty
- South Korea — 0% with India-Korea CEPA, 13% standard
- Singapore — 0% duty
- Saudi Arabia — 5% duty
- Canada — 17–18% duty
- New Zealand — 10% duty
- Switzerland — 0% duty
Other garments into Japan
- Dresses — 0% with India-Japan CEPA, 9.1–10.9% standard
- Kaftans — 0% with India-Japan CEPA, 9.1–10.9% standard
- Scarves and stoles — 0% with India-Japan CEPA, 6.6–9.1% standard
Sources
- Japan Customs - Customs Answer 1524: documents to claim EPA preferential tariff — customs.go.jp. Checked 2026-10-07.
- Japan Customs - Customs Answer 6103: tax base of customs duty (CIF) and consumption tax — customs.go.jp. Checked 2026-10-07.
- Japan's Tariff Schedule as of 8 August 2026, Chapter 61 (Japan Customs) — customs.go.jp. Checked 2026-10-07.
- Ministry of Foreign Affairs of Japan - Entry into force of the Japan-India CEPA (1 Aug 2011) — mofa.go.jp. Checked 2026-10-07.
- National Tax Agency - Consumption tax: basic knowledge (7.8% + 2.2%, input tax credit) — nta.go.jp. 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.
