Import duty on garments from India to the United Kingdom
Dress in cotton, woven · India → the United Kingdom
0% import duty
under the UK–India CETA, with proof of Indian origin (normally 12%).
Plus 20% Import VAT, which VAT/GST-registered importers usually recover.
Full breakdown and calculator →Duty on garments from India to United Kingdom, by product and fabric, from UK Trade Tariff API. India has an active trade agreement with the UK (UK–India CETA). Choose a product for HS codes by fabric, a worked example and a calculator.
All garments at a glance
| Product | Usual HS heading | Standard (MFN) duty | With India preference |
|---|---|---|---|
| Dresses | 6204.42 / 6104.43 | 12% | 0% |
| Kaftans | 6204.42 | 12% | 0% |
| Skirts | 6204.52 / 6104.53 | 12% | 0% |
| Scarves and stoles | 6214.90 / 6117.10 | 8–12% | 0% |
Duty news: United Kingdom
- UK–India CETA enters into force: 0% on Indian garments
The UK–India Comprehensive Economic and Trade Agreement, signed on 24 July 2025, applies from 15 July 2026. UK duty on Indian garments (chapters 61–63) fell from 12% to 0% for shipments with a proof of origin. Source: business.gov.uk, GOV.UK
UK–India CETA: 0% on Indian garments
In force since 15 July 2026
The UK–India Comprehensive Economic and Trade Agreement was signed on 24 July 2025 and applies from 15 July 2026. Every UK tariff line in chapters 61, 62 and 63 (knitted garments, woven garments and textile made-ups) went to 0% on the first day, against the UK's standard 12% (8% on woven scarves).
How your shipment gets the lower rate
The garment must originate in India. For chapters 61–63 the CETA rule is a change of tariff heading plus a minimum Indian value content (Annex 3A, “CTH and Standard QVC”). Your shipment needs a proof of origin: either an origin declaration by the exporter on the invoice, or a certificate of origin issued in India. We issue the certificate of origin for every shipment that qualifies and send it with the documents, so your customs broker can claim the 0% rate.
UK import VAT on garments: 20%
Adult clothing carries the standard 20% VAT at import (children's clothing is zero-rated). VAT is worked out on the customs value plus the duty.
Getting it back with a VAT/GST registration
A UK VAT-registered importer can use postponed VAT accounting: nothing is paid at the border; the import VAT is declared and reclaimed on the same VAT Return, so the net cost is nil. No approval is needed — tell your broker you want PVA.
Guides
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.
Sources
- Certificate of Origin — Trade Connect ePlatform — DGFT, Government of India. Checked 2026-10-07.
- UK–India CETA, Chapter 2 (trade in goods) and UK tariff schedule — GOV.UK. Checked 2026-10-07.
- Tariffs and customs for imports from India (entry into force 15 July 2026) — business.gov.uk. Checked 2026-10-07.
- UK–India CETA, Chapter 3 rules of origin and Annex 3A — GOV.UK. Checked 2026-10-07.
- Check when you can account for import VAT on your VAT Return — GOV.UK (HMRC). Checked 2026-10-07.
- Working out the VAT value using the customs value — GOV.UK (HMRC). Checked 2026-10-07.
- UK Trade Tariff API — HM Revenue & Customs / Department for Business and Trade. 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. Data rebuilt 2026-10-07.
