Import duty on garments from India to the United Arab Emirates
Rates verified on · Updated
Dress 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 →Duty on garments from India to United Arab Emirates, by product and fabric, from Clearing the customs and paying customs duty. India has an active trade agreement with the UAE (India–UAE CEPA). 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 | 5% | 0% |
| Kaftans | 6204.42 | 5% | 0% |
| Skirts | 6204.52 / 6104.53 | 5% | 0% |
| Scarves and stoles | 6214.90 / 6117.10 | 5% | 0% |
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.
Sources
- Certificate of Origin — Trade Connect ePlatform — DGFT, Government of India. Checked 2026-10-07.
- 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.
- India–UAE CEPA entered into force (1 May 2022) — PIB, Government of India. Checked 2026-10-07.
- UAE–India CEPA final text (Annex 3B rules of origin) — UAE Ministry of Economy. Checked 2026-10-07.
- Clearing the customs and paying customs duty — UAE Government portal (u.ae). Checked 2026-10-07.
- 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.
