KK Fashion Exports

Import duty on scarves and stoles from India to the United Arab Emirates

Rates verified on · Updated

Scarf 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 →

Scarves and stoles 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 scarves and stoles by fabric

FabricStandard dutyWith India–UAE CEPA
Cotton, wovenHS code 6214.905%0%
Viscose / rayon, wovenHS code 6214.405%0%
Polyester, wovenHS code 6214.305%0%
Silk, wovenHS code 6214.105%0%
Wool, wovenHS code 6214.205%0%
Linen, wovenHS code 6214.905%0%
Cotton, knittedHS code 6117.105%0%
Wool, knittedHS code 6117.105%0%

Which HS code applies?

Woven scarves, stoles, shawls and bandanas fall in HS 6214, split by fibre: silk 6214.10, wool 6214.20, synthetic (polyester) 6214.30, artificial (viscose) 6214.40, and cotton, linen and other fibres 6214.90. Every knitted scarf, whatever the fibre, is 6117.10. A square no larger than 60 cm a side is a handkerchief (6213), not a scarf.

Duty and VAT calculator

Customs valueinvoice + freight + insurance (CIF)AED 10,650.00
Customs duty (India–UAE CEPA)0% × customs valueAED 0.00
Import VAT (5%)5% × (customs value + duty)AED 532.50
Duty and charges payablenot recoverableAED 0.00
Total at import incl. Import VATImport VAT is usually recoverable if you are registeredAED 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 scarves and stoles in cotton woven fabric (code 6214.90), 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.

Duty on scarves and stoles in other countries

Other garments into the United Arab Emirates

Sources

  1. Certificate of Origin — Trade Connect ePlatform — DGFT, Government of India. Checked 2026-10-07.
  2. 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.
  3. India–UAE CEPA entered into force (1 May 2022) — PIB, Government of India. Checked 2026-10-07.
  4. UAE–India CEPA final text (Annex 3B rules of origin) — UAE Ministry of Economy. Checked 2026-10-07.
  5. Clearing the customs and paying customs duty — UAE Government portal (u.ae). Checked 2026-10-07.
  6. 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.

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