Garments made in India enter the United Arab Emirates free of customs duty under the India–UAE Comprehensive Economic Partnership Agreement (CEPA), sa halip na ang pamantayan 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. Checked against official sources on 7 Oktubre 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 May 2022, UAE customs exempts goods of Indian origin from customs duty. This covers mga damit, mga kaftan, 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.
- Without it: the shipment pays the full 5% duty.
Does my garment qualify?
Para sa mga kasuotan, the CEPA origin rule is a change of tariff heading plus 40% value addition. Sa madaling salita, the garment must be made in India from materials of a different kind, tulad ng tela na ginupit at tinahi sa isang damit, 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 insurance. The customs value is CIF: AED 10,650.
| Without certificate | With CEPA certificate | |
|---|---|---|
| tungkulin sa customs | 5% = AED 532.50 | 0% = AED 0.00 |
| Mag-import ng VAT, 5% ng (halaga ng customs + 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% rate
- 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 Hunyo 2026.
Check your own garment
- Import duty on dresses from India to the UAE, with a calculator
- Mga Kaftan · Mga bandana · Mga palda
Kami ay gumagawa at nag-export mga kaftan, mga damit, skirts and scarves from India. We arrange the CEPA certificate of origin for every qualifying shipment. Talk to us about the UAE market.
Sources
- Press Information Bureau, Government of India: India–UAE CEPA entered into force (1 May 2022)
- UAE Ministry of Economy: UAE–India CEPA final text, rules of origin
- Abu Dhabi Customs: UAE–India agreement: Indian-origin goods exempt from customs duties
- UAE Government portal: Clearing the customs and paying customs duty
- Government of India: Trade Connect ePlatform (mga sertipiko ng pinagmulan)
Indicative information from official sources, nakasulat 7 Oktubre 2026. Rates verified on laban sa mga opisyal na taripa. Hindi ito customs ruling; confirm with your clearing agent before you rely on it.
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