Import duty on dresses from India to the United Arab Emirates
Rates verified on · Updated
Dress in cotton, woven · India → the United Arab Emirates
0% import duty
under the India–UAE CEPA, with proof of Indian origin (normally 5%).
Plus 5% Import VAT, which VAT/GST-registered importers usually recover.
Full breakdown and calculator →Dresses made in India pay 0% import duty in the UAE under the India–UAE CEPA (in force since 1 May 2022), instead of the standard 5%. Import VAT of 5% is added at import, recoverable by registered businesses.
Duty on dresses by fabric
| Fabric | Standard duty | With India–UAE CEPA |
|---|---|---|
| Cotton, wovenHS code 6204.42 | 5% | 0% |
| Viscose / rayon, wovenHS code 6204.44 | 5% | 0% |
| Polyester, wovenHS code 6204.43 | 5% | 0% |
| Silk, wovenHS code 6204.49 | 5% | 0% |
| Linen, wovenHS code 6204.49 | 5% | 0% |
| Cotton, knittedHS code 6104.42 | 5% | 0% |
| Viscose / rayon, knittedHS code 6104.44 | 5% | 0% |
| Polyester, knittedHS code 6104.43 | 5% | 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) | AED 10,650.00 |
|---|---|
| Customs duty (India–UAE CEPA)0% × customs value | AED 0.00 |
| Import VAT (5%)5% × (customs value + duty) | AED 532.50 |
| Duty and charges payablenot recoverable | AED 0.00 |
| Total at import incl. Import VATImport VAT is usually recoverable if you are registered | AED 532.50 |
UAE customs value is CIF (GCC Common Customs Law). Import VAT is charged on the CIF value plus duty.
Worked example
Take a shipment of dresses in cotton woven fabric (code 6204.42), invoiced at AED 10,000 with AED 600 freight and AED 50 insurance, entered with proof of origin for the India–UAE CEPA. Customs value: AED 10,650.00. Customs duty (India–UAE CEPA): AED 0.00. Import VAT (5%): AED 532.50. Duty and charges payable: AED 0.00. Total at import incl. Import VAT: AED 532.50. Change the inputs above to model your own order.
India–UAE CEPA: 0% on Indian garments
In force since 1 May 2022
The India–UAE Comprehensive Economic Partnership Agreement has applied since 1 May 2022. UAE customs states that goods of Indian origin are exempt from customs duty under it, against the standard 5% GCC duty on the CIF value. The origin rule for garments (chapters 61–63) is a change of tariff heading plus 40% value addition.
How your shipment gets the lower rate
Your clearing agent needs a CEPA certificate of origin issued in India (an electronic certificate with a QR code, through the government's eCoO platform). We arrange it for every qualifying shipment.
UAE import VAT: 5%
Clothing carries the standard 5% VAT, charged at import on the CIF value plus duty.
Getting it back with a VAT/GST registration
A UAE VAT-registered importer does not pay import VAT at the border: it self-accounts under the reverse-charge mechanism in its VAT return and recovers the same amount as input tax, so the net cost is nil.
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
- 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
Other garments into the United Arab Emirates
- Kaftans — 0% with India–UAE CEPA, 5% standard
- Skirts — 0% with India–UAE CEPA, 5% standard
- Scarves and stoles — 0% with India–UAE CEPA, 5% standard
Sources
- Certificate of Origin — Trade Connect ePlatform — DGFT, Government of India. Checked 2026-10-07.
- UAE–India agreement: Indian-origin goods exempt from customs duties — Abu Dhabi Customs. Checked 2026-10-07. Line-by-line UAE schedule (Annex 2B) for chapters 61–63 not yet read.
- India–UAE CEPA entered into force (1 May 2022) — PIB, Government of India. Checked 2026-10-07.
- UAE–India CEPA final text (Annex 3B rules of origin) — UAE Ministry of Economy. Checked 2026-10-07.
- Clearing the customs and paying customs duty — UAE Government portal (u.ae). Checked 2026-10-07.
- VAT Importers User Guide — UAE Federal Tax Authority. 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.
