KK Fashion Exports

UAE CEPA Certificate of Origin: 0% Duty on Indian Garments

Garments made in India enter the United Arab Emirates free of customs duty βάσει της Συμφωνίας Οικονομικής Συνεργασίας και Εμπορίου Ινδίας–UAE Comprehensive Economic Partnership Agreement (CEPA), instead of the standard 5% GCC duty. The exemption depends on one document: a CEPA certificate of origin issued in India. This guide explains the certificate, the origin rule, and what it saves. Ελέγχθηκε με επίσημες πηγές στο 7 Οκτώβριος 2026.

The rate, in one line

Standard UAE duty on imported clothing is the 5% GCC common external tariff, charged on the CIF value. Under CEPA, which has applied since 1 Μάιος 2022, UAE customs exempts goods of Indian origin from customs duty. This covers φορέματα, καφτάνια, skirts and scarves alike.

The certificate of origin

  • Who issues it: an issuing agency in India, through the government’s electronic certificate-of-origin platform (Trade Connect). The certificate is electronic and carries a QR code that UAE customs can verify.
  • Who uses it: the importer’s clearing agent in the UAE presents it with the import declaration to claim the exemption.
  • Χωρίς αυτό: η αποστολή πληρώνει εξ ολοκλήρου 5% duty.

Does my garment qualify?

Για ενδύματα, the CEPA origin rule is a change of tariff heading plus 40% value addition. Με απλούς όρους, the garment must be made in India from materials of a different kind, όπως ύφασμα κομμένο και ραμμένο σε φόρεμα, and at least 40% of its value must be added under the agreement’s rules. Garments cut and sewn in India from fabric normally meet the first test. The value-addition test depends on the cost of imported inputs, which is why the issuing agency checks it before it issues the certificate.

What it saves on a shipment

Take cotton dresses invoiced at AED 10,000, with AED 600 freight and AED 50 ασφάλιση. The customs value is CIF: AED 10,650.

Without certificate With CEPA certificate
Τελωνειακός δασμός 5% = AED 532.50 0% = AED 0.00
ΦΠΑ εισαγωγής, 5% του (δασμολογητέα αξία + duty) AED 559.13 AED 532.50

The duty saving is AED 532.50 on this shipment. Import VAT is usually no cost to a registered business: a UAE VAT-registered importer does not pay it at the border. It self-accounts under the reverse-charge mechanism in its VAT return and recovers the same amount as input tax.

Common mistakes that lose the 0% τιμή

  • Shipping without the certificate, or with details that do not match the invoice.
  • Assuming that another Gulf state gives the same exemption. CEPA covers imports into the UAE only. Other GCC states charge the 5% common tariff unless they have their own agreement with India; Oman’s CEPA with India has applied since 1 Ιούνιος 2026.

Ελέγξτε το δικό σας ρούχο

Κατασκευάζουμε και εξάγουμε καφτάνια, φορέματα, φούστες και κασκόλ από την Ινδία. We arrange the CEPA certificate of origin for every qualifying shipment. Μίλα μας about the UAE market.

Πηγές

Ενδεικτικές πληροφορίες από επίσημες πηγές, γραπτός 7 Οκτώβριος 2026. Οι τιμές επαληθεύτηκαν στις ενάντια στα επίσημα τιμολόγια. Δεν είναι τελωνειακή απόφαση; confirm with your clearing agent before you rely on it.

Ανάπτυξη μιας σειράς γυναικείων ενδυμάτων? Δείτε πώς λειτουργούμε ως α κατασκευαστής γυναικείων ενδυμάτων στην Ινδία.

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