Import duty on dresses from India to Uganda
Rates verified on · Updated
Dress in cotton, woven · India → Uganda
35% import duty
the standard rate; India has no trade agreement with lower garment duty here.
Plus 18% VAT at import, which VAT/GST-registered importers usually recover. Plus Infrastructure Levy 1.5%.
Full breakdown and calculator →Dresses made in India pay 35% import duty in Uganda. VAT of 18% is added at import, recoverable by registered businesses.
Duty on dresses by fabric
| Fabric | Standard duty |
|---|---|
| Cotton, wovenHS code 6204.42 | 35% |
| Viscose / rayon, wovenHS code 6204.44 | 35% |
| Polyester, wovenHS code 6204.43 | Check with customs |
| Silk, wovenHS code 6204.49 | Check with customs |
| Linen, wovenHS code 6204.49 | Check with customs |
| Cotton, knittedHS code 6104.42 | 35% |
| Viscose / rayon, knittedHS code 6104.44 | Check with customs |
| Polyester, knittedHS code 6104.43 | Check with customs |
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) | UGX 10,650.00 |
|---|---|
| Customs duty (standard MFN)35% × customs value | UGX 3,727.50 |
| Infrastructure Levy1.5% of value | UGX 159.75 |
| VAT (18%)18% × (customs value + duty and levies) | UGX 2,616.71 |
| Duty and charges payablenot recoverable | UGX 3,887.25 |
| Total at import incl. VATVAT is usually recoverable if you are registered | UGX 6,503.96 |
Uganda values imports on a CIF basis (invoice plus freight and insurance). Not in the estimate: Withholding tax on imports (6%): an advance income-tax payment, credited later, so not a cost.
Worked example
Take a shipment of dresses in cotton woven fabric (code 6204.42), invoiced at UGX 10,000 with UGX 600 freight and UGX 50 insurance. Customs value: UGX 10,650.00. Customs duty (standard MFN): UGX 3,727.50. Infrastructure Levy: UGX 159.75. VAT (18%): UGX 2,616.71. Duty and charges payable: UGX 3,887.25. Total at import incl. VAT: UGX 6,503.96. 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.
Uganda VAT at import: 18%
Clothing carries Uganda's 18% VAT, 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
- 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
- Rwanda — 25% duty
- Côte d'Ivoire — 20% duty
- Senegal — 20% duty
- Egypt — 40% duty
- Morocco — 30% duty
Other garments into Uganda
- Kaftans — 35% duty
- Skirts — 35% duty
- Scarves and stoles — 35% duty
Sources
- EAC Gazette Vol. AT 1 No. 16, 30 June 2026, Legal Notice EAC/160/2026 (approved measures on import duty rates) — eac.int. Checked 2026-10-07.
- VAT = 18% x (customs value + import duty + excise) — Uganda — ura.go.ug. 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.
