Import duty on dresses 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 →Dresses made in India pay 0% import duty in South Korea under the India-Korea CEPA (in force since 1 January 2010), instead of the standard 13%. Value-added tax of 10% is added at import, recoverable by registered businesses.
Duty on dresses by fabric
| Fabric | Standard duty | With India-Korea CEPA |
|---|---|---|
| Cotton, wovenHS code 6204.42 | 13% | 0% |
| Viscose / rayon, wovenHS code 6204.44 | 13% | 0% |
| Polyester, wovenHS code 6204.43 | 13% | 0% |
| Silk, wovenHS code 6204.49 | 13% | 0% |
| Linen, wovenHS code 6204.49 | 13% | 0% |
| Cotton, knittedHS code 6104.42 | 13% | 0% |
| Viscose / rayon, knittedHS code 6104.44 | 13% | 0% |
| Polyester, knittedHS code 6104.43 | 13% | 0% |
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) | KRW 10,650.00 |
|---|---|
| Customs duty (India-Korea CEPA)0% × customs value | KRW 0.00 |
| Value-added tax (10%)10% × (Customs value (CIF) + customs duty (+ any individual consumption, liquor, education, rural-development or traffic-energy-environment tax; none apply to garments) | KRW 1,065.00 |
| Duty and charges payablenot recoverable | KRW 0.00 |
| Total at import incl. Value-added taxValue-added tax is usually recoverable if you are registered | KRW 1,065.00 |
Korean customs value is the transaction value adjusted by adding freight, insurance and other transport costs to the port of entry, i.e. effectively CIF (Customs Act Art. 30).
Worked example
Take a shipment of dresses in cotton woven fabric (code 6204.42), invoiced at KRW 10,000 with KRW 600 freight and KRW 50 insurance, entered with proof of origin for the India-Korea CEPA. Customs value: KRW 10,650.00. Customs duty (India-Korea CEPA): KRW 0.00. Value-added tax (10%): KRW 1,065.00. Duty and charges payable: KRW 0.00. Total at import incl. Value-added tax: KRW 1,065.00. Change the inputs above to model your own order.
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.
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
- 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
- Japan — 0% with India-Japan CEPA, 9.1–10.9% standard
- Singapore — 0% duty
- Saudi Arabia — 5% duty
- Canada — 16–18% duty
- New Zealand — 10% duty
- Switzerland — 0% duty
Other garments into South Korea
- Kaftans — 0% with India-Korea CEPA, 13% standard
- Skirts — 0% with India-Korea CEPA, 13% standard
- Scarves and stoles — 0% with India-Korea CEPA, 8–13% standard
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.
