Import duty on dresses from India to Switzerland
Rates verified on · Updated
Dress in cotton, woven · India → Switzerland
0% import duty
no duty on this garment for any country, so no certificate of origin is needed for the rate.
Plus 8.1% VAT at import, which VAT/GST-registered importers usually recover.
Full breakdown and calculator →Dresses made in India pay 0% import duty in Switzerland. VAT of 8.1% is added at import, recoverable by registered businesses.
Duty on dresses by fabric
| Fabric | Standard duty |
|---|---|
| Cotton, wovenHS code 6204.42 | 0% |
| Viscose / rayon, wovenHS code 6204.44 | 0% |
| Polyester, wovenHS code 6204.43 | 0% |
| Silk, wovenHS code 6204.49 | 0% |
| Linen, wovenHS code 6204.49 | 0% |
| Cotton, knittedHS code 6104.42 | 0% |
| Viscose / rayon, knittedHS code 6104.44 | 0% |
| Polyester, knittedHS code 6104.43 | 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) | CHF 10,650.00 |
|---|---|
| Customs duty (standard MFN)0% × customs value | CHF 0.00 |
| VAT (8.1%)8.1% × (Price/customs value + duty (nil) + freight + insurance and other costs up to place of destination in Switzerland) | CHF 915.30 |
| Duty and charges payablenot recoverable | CHF 0.00 |
| Total at import incl. VATVAT is usually recoverable if you are registered | CHF 915.30 |
No customs duty applies to these lines, so customs valuation does not matter for duty (Swiss duty was formerly by weight). Import VAT is charged on the price plus all costs up to the place of destination in Switzerland.
Worked example
Take a shipment of dresses in cotton woven fabric (code 6204.42), invoiced at CHF 10,000 with CHF 600 freight and CHF 50 insurance. Customs value: CHF 10,650.00. Customs duty (standard MFN): CHF 0.00. VAT (8.1%): CHF 915.30. Duty and charges payable: CHF 0.00. Total at import incl. VAT: CHF 915.30. Change the inputs above to model your own order.
Trade agreement with India
Switzerland abolished duty on industrial goods, including clothing, on 1 January 2024, so garments from every country enter duty-free. The EFTA–India TEPA (in force since 1 October 2025) therefore changes nothing on duty.
Swiss import VAT 8.1%
Import VAT is 8.1% on the consideration plus all costs up to the destination in Switzerland (transport, insurance, clearance, duties). No tax is levied if the tax amount is CHF 5 or less.
Getting it back with a VAT/GST registration
A Swiss VAT-registered importer deducts the import tax as input tax in its periodic VAT return (net all-phase system); foreign businesses reclaim via ESTV.
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
- South Korea — 0% with India-Korea CEPA, 13% standard
- Singapore — 0% duty
- Saudi Arabia — 5% duty
- Canada — 16–18% duty
- New Zealand — 10% duty
Other garments into Switzerland
- Kaftans — 0% duty
- Skirts — 0% duty
- Scarves and stoles — 0% duty
Sources
- BAZG: Bemessungsgrundlagen Einfuhrsteuer (MWSTG Art. 54) — bazg.admin.ch. Checked 2026-10-07.
- BAZG: Mehrwertsteuer und Einfuhrsteuer (8.1%) — bazg.admin.ch. Checked 2026-10-07.
- BAZG: Abolition of industrial tariffs (chapters 25-97 of the Customs Tariff, from 1 Jan 2024) — bazg.admin.ch. Checked 2026-10-07.
- EFTA: TEPA enters into force (1 October 2025) — efta.int. 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.
