Import duty on skirts from India to the United Kingdom
Rates verified on · Updated
Skirt 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 →Skirts made in India pay 0% import duty in the UK under the UK–India CETA (in force since 15 July 2026), instead of the standard 12%. Import VAT of 20% is added at import, recoverable by registered businesses.
Duty on skirts by fabric
| Fabric | Standard duty | With UK–India CETA |
|---|---|---|
| Cotton, wovenUK commodity code 6204520090 | 12% | 0% |
| Viscose / rayon, wovenUK commodity code 6204591090 | 12% | 0% |
| Polyester, wovenUK commodity code 6204530090 | 12% | 0% |
| Silk, wovenUK commodity code 6204599090 | 12% | 0% |
| Linen, wovenUK commodity code 6204599090 | 12% | 0% |
| Cotton, knittedUK commodity code 6104520000 | 12% | 0% |
| Viscose / rayon, knittedUK commodity code 6104590000 | 12% | 0% |
| Polyester, knittedUK commodity code 6104530000 | 12% | 0% |
Which HS code applies?
Women's skirts and divided skirts fall in HS 6204.5x when woven and 6104.5x when knitted. Viscose, silk and linen skirts share the “other textile materials” subheading (6204.59), unlike dresses where viscose has its own line.
Duty and VAT calculator
| Customs valueinvoice + freight + insurance (CIF) | GBP 10,650.00 |
|---|---|
| Customs duty (UK–India CETA)0% × customs value | GBP 0.00 |
| Import VAT (20%)20% × (customs value + duty) | GBP 2,130.00 |
| Duty and charges payablenot recoverable | GBP 0.00 |
| Total at import incl. Import VATImport VAT is usually recoverable if you are registered | GBP 2,130.00 |
UK customs value is CIF: the invoice value plus freight and insurance to the UK border. Import VAT is charged on the customs value plus duty (and onward transport to the first UK destination, ignored here).
Worked example
Take a shipment of skirts in cotton woven fabric (code 6204520090), invoiced at GBP 10,000 with GBP 600 freight and GBP 50 insurance, entered with proof of origin for the UK–India CETA. Customs value: GBP 10,650.00. Customs duty (UK–India CETA): GBP 0.00. Import VAT (20%): GBP 2,130.00. Duty and charges payable: GBP 0.00. Total at import incl. Import VAT: GBP 2,130.00. Change the inputs above to model your own order.
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.
Skirt catalogue Resortwear we make Talk to us Certifications
Duty on skirts in other countries
- Germany — 9.6% with EU GSP, 12% standard
- United States — 6.6–16% + 10% duty
- Australia — 0% with Australia–India ECTA, 0–5% 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, 8.4–10.9% standard
- South Korea — 0% with India-Korea CEPA, 13% standard
- Singapore — 0% duty
- Saudi Arabia — 5% duty
- Canada — 17–18% duty
- New Zealand — 10% duty
- Switzerland — 0% duty
Other garments into the United Kingdom
- Dresses — 0% with UK–India CETA, 12% standard
- Kaftans — 0% with UK–India CETA, 12% standard
- Scarves and stoles — 0% with UK–India CETA, 8–12% standard
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.
