Since 29 December 2022, garments made in India have entered Australia at 0% duty under the Australia–India Economic Cooperation and Trade Agreement (ECTA), against Australia’s general rate of 5% on most clothing. One detail catches importers out: Australia accepts only a certificate of origin for ECTA. There is no self-declaration route. This guide covers the rate, the certificate, the shipments that need none, and what it saves. Checked against Australian Border Force sources on 7 October 2026.
The rate
| Damit (made in India) | Australia’s general rate | With ECTA certificate |
|---|---|---|
| Mga damit, woven or knitted | 5% | 0% |
| Mga Kaftan (dress or robe cut) | 5% | 0% |
| Mga palda, pinagtagpi | 5% | 0% |
| Mga palda, niniting | Free for every country | 0%; no certificate needed for the rate |
| Scarves and shawls, woven or knitted | Free for every country | 0%; no certificate needed for the rate |
Australian Customs Notice 2022/52 makes Indian-origin goods Free unless they are listed in Schedule 10A, and no garment line is listed. Australia already charges 0% to every country on scarves, shawls and knitted skirts, so ECTA adds nothing there.
The certificate of origin
- Kinakailangan: an ECTA certificate of origin issued by the issuing agency in India. A statement on the invoice is not enough for Australia.
- Origin rule for garments: a change of tariff subheading plus a minimum qualifying value content. Garments cut and sewn in India from fabric meet the first test; the value test depends on the cost of imported inputs.
- Shipments of AUD 1,000 or less do not need a certificate. Shipments at or below that value are also duty- and GST-free under Australia’s low-value threshold.
What it saves on a shipment
Take cotton dresses invoiced at AUD 10,000, with AUD 600 freight and AUD 50 insurance. Australian duty is charged on the FOB halaga: freight and insurance are left out of the duty base, but they are added back for GST.
| Without certificate | With ECTA certificate | |
|---|---|---|
| Halaga ng customs (FOB) | AUD 10,000.00 | AUD 10,000.00 |
| Customs duty | 5% = AUD 500.00 | 0% = AUD 0.00 |
| GST, 10% ng (halaga + duty + kargamento + insurance) | AUD 1,115.00 | AUD 1,065.00 |
The duty saving is AUD 500. GST is recoverable by a GST-registered importer, and with the deferred GST scheme nothing is paid at the border. An import processing charge also applies above AUD 1,000; it is not shown here.
Check your own garment
- Import duty on dresses from India to Australia, with a calculator
- Mga Kaftan · Mga palda · Mga bandana
We manufacture and export garments from India and obtain the ECTA certificate of origin for every qualifying shipment. Talk to us about the Australian market.
Sources
- Australian Border Force: Australia–India ECTA
- Australian Border Force: Customs Notice 2022/52, ECTA tariff treatment
- Australian Border Force: ECTA rules of origin guide
- Australian Border Force: Working Tariff, Schedule 3; GST and other taxes on imported goods
- ATO: Deferred GST scheme
Indicative information from official Australian sources, written 7 October 2026. Rates verified on against the official tariffs. It is not a customs ruling; confirm with your customs broker before you rely on it.
Pagbuo ng hanay ng kasuotang pambabae? Tingnan kung paano tayo nagtatrabaho bilang isang tagagawa ng mga damit ng kababaihan sa India.
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