Import duty on dresses from India to Papua New Guinea
Rates verified on · Updated
Dress in cotton, woven · India → Papua New Guinea
20% import duty
the standard rate; India has no trade agreement with lower garment duty here.
Plus 10% GST at import, which VAT/GST-registered importers usually recover.
Full breakdown and calculator →Dresses made in India pay 20% import duty in Papua New Guinea. GST of 10% is added at import, recoverable by registered businesses.
Duty on dresses by fabric
| Fabric | Standard duty |
|---|---|
| Cotton, wovenHS code 6204.42 | 20% |
| Viscose / rayon, wovenHS code 6204.44 | 20% |
| Polyester, wovenHS code 6204.43 | 20% |
| Silk, wovenHS code 6204.49 | 20% |
| Linen, wovenHS code 6204.49 | 20% |
| Cotton, knittedHS code 6104.42 | 20% |
| Viscose / rayon, knittedHS code 6104.44 | 20% |
| Polyester, knittedHS code 6104.43 | 20% |
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) | PGK 10,650.00 |
|---|---|
| Customs duty (standard MFN)20% × customs value | PGK 2,130.00 |
| GST (10%)10% × (customs value + duty and levies) | PGK 1,278.00 |
| Duty and charges payablenot recoverable | PGK 2,130.00 |
| Total at import incl. GSTGST is usually recoverable if you are registered | PGK 3,408.00 |
Papua New Guinea values imports on a CIF basis (invoice plus freight and insurance).
Worked example
Take a shipment of dresses in cotton woven fabric (code 6204.42), invoiced at PGK 10,000 with PGK 600 freight and PGK 50 insurance. Customs value: PGK 10,650.00. Customs duty (standard MFN): PGK 2,130.00. GST (10%): PGK 1,278.00. Duty and charges payable: PGK 2,130.00. Total at import incl. GST: PGK 3,408.00. Change the inputs above to model your own order.
Trade agreement with India
India has no trade agreement with preferential garment rates here; the standard rate applies.
Papua New Guinea GST: 10%
Clothing carries Papua New Guinea's 10% GST, charged at import on the customs value plus duty.
Getting it back with a VAT/GST registration
A business registered for it normally claims it back as input tax on its return; your customs broker will confirm.
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
- 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
- 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
- Japan — 0% with India-Japan CEPA, 9.1–10.9% standard
- South Korea — 0% with India-Korea CEPA, 13% standard
- Singapore — 0% duty
- Saudi Arabia — 5% duty
- Canada — 16–18% duty
- New Zealand — 10% duty
- Switzerland — 0% duty
Other garments into Papua New Guinea
- Kaftans — 15–20% duty
- Skirts — 20% duty
- Scarves and stoles — 15–20% duty
Sources
- GST (import GST 10%; only non-official sources found for the rate) — Papua New Guinea — businessadvantagepng.com. Checked 2026-10-07.
- Customs Tariff Act 1990 - HS 2022 Import & Export Tariff (operative 1 Jan 2022), PNG Customs Service — customs.gov.pg. 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.

