Import duty on dresses from India to Lithuania
Rates verified on · Updated
Dress in cotton, woven · India → Lithuania
9.6% import duty
under the EU GSP, with proof of Indian origin (normally 12%).
Plus 21% Import VAT, which VAT/GST-registered importers usually recover.
Full breakdown and calculator →What’s happening: EU–India trade agreement
- Negotiating
- Concluded
- Signed
- Ratifying
- In force
Negotiations concluded on 27 January 2026. The Commission proposed the signing decision to the Council on 11 September 2026. Next: Council decision, signature, European Parliament consent, ratification.
When it applies: No official date announced. It cannot apply before signature, Parliament consent and ratification on both sides.
| Garment from India | Duty today, best rate available now | Under the agreement, once in force (not yet) |
|---|---|---|
| Dresses | 9.6% | 0% |
| Kaftans | 9.6% | 0% |
| Skirts | 9.6% | 0% |
| Scarves and stoles | 6.4–9.6% | 0% |
0% from the day it enters into force (draft EU schedule, every garment line). Draft origin rule: the fabric must be woven or knitted in India or the EU. Garments sewn from imported fabric would stay on today's rate.
Latest
- Reported France's minister for European affairs, Benjamin Haddad, said the deal could remove €4 billion a year in tariffs and double EU–India trade. The €4 billion is the Commission's estimate of duty savings for EU exporters to India. The Tribune (ANI)
- Confirmed The European Commission proposed the decision to sign the agreement to the Council (COM(2026) 483). Council of the EU
- Confirmed The EU and India concluded negotiations. European Commission
Confirmed = an official government or EU source. Reported = press only; not yet in an official text.
What it means for garment importers →
- EU–India trade agreement — status and texts — European Commission. Checked 2026-10-07.
- Proposal for a Council Decision on the signing of the EU–India Free Trade Agreement, COM(2026) 483 — Council of the EU. Checked 2026-10-07.
Dresses made in India pay 9.6% import duty in Lithuania under the EU GSP (applies now (2026–2028 list); renewed scheme from 1 Jan 2027), instead of the standard 12%. Import VAT of 21% is added at import, recoverable by registered businesses.
Duty on dresses by fabric
| Fabric | Standard duty | With EU GSP |
|---|---|---|
| Cotton, wovenEU CN code 62044200 | 12% | 9.6% |
| Viscose / rayon, wovenEU CN code 62044400 | 12% | 9.6% |
| Polyester, wovenEU CN code 62044300 | 12% | 9.6% |
| Silk, wovenEU CN code 62044910 | 12% | 9.6% |
| Linen, wovenEU CN code 62044990 | 12% | 9.6% |
| Cotton, knittedEU CN code 61044200 | 12% | 9.6% |
| Viscose / rayon, knittedEU CN code 61044400 | 12% | 9.6% |
| Polyester, knittedEU CN code 61044300 | 12% | 9.6% |
Which HS code applies?
A dress is a one-piece garment worn on its own as outerwear: woven dresses fall in HS 6204.4x, knitted (jersey) dresses in 6104.4x. The last two digits depend on the fibre that predominates by weight: cotton, synthetic (polyester), artificial (viscose/rayon) or other (silk, linen).
Duty and VAT calculator
| Customs valueinvoice + freight + insurance (CIF) | EUR 10,650.00 |
|---|---|
| Customs duty (EU GSP)9.6% × customs value | EUR 1,022.40 |
| Import VAT (21%)21% × (customs value + duty) | EUR 2,451.20 |
| Duty and charges payablenot recoverable | EUR 1,022.40 |
| Total at import incl. Import VATImport VAT is usually recoverable if you are registered | EUR 3,473.60 |
EU customs value is CIF: the invoice value plus freight and insurance to the EU border (Union Customs Code Art. 71). Import VAT is charged on the customs value plus duty.
Worked example
Take a shipment of dresses in cotton woven fabric (code 62044200), invoiced at EUR 10,000 with EUR 600 freight and EUR 50 insurance, entered with proof of origin for the EU GSP. Customs value: EUR 10,650.00. Customs duty (EU GSP): EUR 1,022.40. Import VAT (21%): EUR 2,451.20. Duty and charges payable: EUR 1,022.40. Total at import incl. Import VAT: EUR 3,473.60. Change the inputs above to model your own order.
Duty news: Lithuania
- EU–India FTA: Commission proposes the signing decision
The European Commission sent the Council its proposal to sign the EU–India Free Trade Agreement (COM(2026) 483). The agreement is not yet signed and does not apply; Indian garments still pay the EU GSP rate (9.6% on most garments). Source: Council of the EU, European Commission
EU GSP: 9.6% on Indian garments (instead of 12%)
Applies now (2026–2028 list); renewed scheme from 1 Jan 2027
India is a standard GSP beneficiary. Under Implementing Regulation (EU) 2025/1909 the EU suspended GSP for Indian textiles (section S-11a, chapters 50–60) for 2026–2028, but not for apparel (S-11b, chapters 61–63). So Indian garments still get the GSP rate — 9.6% instead of 12% on most garments, 6.4% instead of 8% on woven scarves. A renewed GSP regulation, (EU) 2026/1395, applies from 1 January 2027 and needs a fresh list of suspended sections; we will update this page when that list is published.
How your shipment gets the lower rate
The exporter must be registered in the EU's REX system and put a statement on origin on the invoice. Your customs broker uses it to claim the GSP rate. We are an Indian exporter and handle the origin paperwork with each shipment.
EU–India FTA: expected 0% on garments
Concluded 27 Jan 2026 · not yet signed · not in force
The EU and India concluded negotiations on 27 January 2026. The Commission proposed the signing decision to the Council on 11 September 2026; after signature the European Parliament must consent and both sides must ratify, so it does not apply yet. The draft EU schedule eliminates duty on every garment line (chapters 61–63) on the day it enters into force. The draft origin rule for woven garments is stricter than the UK's: the fabric must be woven (or knitted) in India or the EU, so garments sewn from imported fabric would not qualify. No official entry-into-force date has been announced.
Lithuania import VAT on garments: 21%
Clothing carries Lithuania's standard 21% VAT, charged at import on the customs value plus duty.
Getting it back with a VAT/GST registration
An EU VAT-registered business deducts import VAT as input tax on its VAT return. Several member states let you account for it in the return instead of paying at the border (Article 211 of the VAT Directive — e.g. the Netherlands' Article 23 licence, Belgium's ET14000); Germany offers a customs deferment account.
Guides
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.
Ladies dresses we make Dress catalogue Talk to us Certifications
Duty on dresses in other countries
- United Kingdom — 0% with UK–India CETA, 12% standard
- Germany — 9.6% with EU GSP, 12% standard
- United States — 6.9–16% + 10% duty
- Australia — 0% with Australia–India ECTA, 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
- 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
Other garments into Lithuania
- Kaftans — 9.6% with EU GSP, 12% standard
- Skirts — 9.6% with EU GSP, 12% standard
- Scarves and stoles — 6.4–9.6% with EU GSP, 8–12% standard
Sources
- Access2Markets tariff data (EU) — European Commission, DG Trade. Checked 2026-10-07.
- Proposal for a Council Decision on the signing of the EU–India Free Trade Agreement, COM(2026) 483 — Council of the EU. Checked 2026-10-07.
- EU–India trade agreement — status and texts — European Commission. Checked 2026-10-07.
- Commission Implementing Regulation (EU) 2025/1909 — GSP sections suspended for 2026–2028 (India: S-11a textiles only, not S-11b apparel) — EUR-Lex. Checked 2026-10-07.
- Regulation (EU) 2026/1395 — renewed GSP from 1 January 2027 — EUR-Lex. Checked 2026-10-07.
- GSP and the Registered Exporter (REX) system — European Commission, Access2Markets. Checked 2026-10-07.
- VAT Directive 2006/112/EC, Articles 85–86 and 211 — EUR-Lex. Checked 2026-10-07.
- Taxes in Europe Database (VAT rates) — European Commission, DG TAXUD. 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.
