Simula 7 Oktubre 2026, garments imported into the United Arab Emirates from India carry a standard customs duty rate of 5%, but qualify for a preferential rate of 0% sa ilalim ng India–UAE Comprehensive Economic Partnership Agreement (CEPA). Clothing imports also carry a standard 5% import VAT levied on the CIF value plus customs duty. For a UAE VAT-registered importer, this VAT is declared through the reverse-charge mechanism in the tax return and reclaimed as input tax, nagreresulta sa netong gastos na wala.
Customs duty rates under the India–UAE CEPA
Ang India–UAE Comprehensive Economic Partnership Agreement entered into force on 1 May 2022. Under CEPA provisions, UAE customs exempts qualifying goods of Indian origin from customs duties, compared with the standard 5% duty applied across the Gulf Cooperation Council on the CIF (gastos, insurance, at kargamento) halaga. This preferential 0% tariff applies across diverse garment categories, provided the shipment satisfies official rules of origin and origin documentation is presented.
The table below compares the standard UAE tariff with preferential CEPA rates across woven and knitted women’s garments manufactured in India:
| Uri ng Damit | Hibla at Konstruksyon | Standard UAE Duty | India–UAE CEPA Duty |
|---|---|---|---|
| Mga damit | Cotton, hinabi | 5% | 0% na may patunay ng pinagmulang Indian |
| Mga damit | Viscose / rayon, hinabi | 5% | 0% na may patunay ng pinagmulang Indian |
| Mga damit | Polyester, hinabi | 5% | 0% na may patunay ng pinagmulang Indian |
| Mga damit | seda, hinabi | 5% | 0% na may patunay ng pinagmulang Indian |
| Mga damit | Linen, hinabi | 5% | 0% na may patunay ng pinagmulang Indian |
| Mga damit | Cotton, niniting | 5% | 0% na may patunay ng pinagmulang Indian |
| Mga damit | Viscose / rayon, niniting | 5% | 0% na may patunay ng pinagmulang Indian |
| Mga damit | Polyester, niniting | 5% | 0% na may patunay ng pinagmulang Indian |
| Mga Kaftan | Cotton, hinabi | 5% | 0% na may patunay ng pinagmulang Indian |
| Mga Kaftan | Viscose / rayon, hinabi | 5% | 0% na may patunay ng pinagmulang Indian |
| Mga Kaftan | Cotton, hinabi — maluwag na robe/cover-up cut | 5% | 0% na may patunay ng pinagmulang Indian |
| Mga Kaftan | Viscose o polyester, hinabi — maluwag na robe/cover-up cut | 5% | 0% na may patunay ng pinagmulang Indian |
| Mga Kaftan | Silk o linen, hinabi — maluwag na robe/cover-up cut | 5% | 0% na may patunay ng pinagmulang Indian |
| Mga palda | Cotton, hinabi | 5% | 0% na may patunay ng pinagmulang Indian |
| Mga palda | seda, hinabi | 5% | 0% na may patunay ng pinagmulang Indian |
| Mga palda | Cotton, niniting | 5% | 0% na may patunay ng pinagmulang Indian |
| Mga scarf at stoles | seda, hinabi | 5% | 0% na may patunay ng pinagmulang Indian |
| Mga scarf at stoles | Lana, hinabi | 5% | 0% na may patunay ng pinagmulang Indian |
| Mga scarf at stoles | Cotton, niniting | 5% | 0% na may patunay ng pinagmulang Indian |
| Mga blusa at mga blusa | Cotton, hinabi | 5% | 0% na may patunay ng pinagmulang Indian |
| Mga pang-itaas at blusa | Viscose / rayon, hinabi | 5% | 0% na may patunay ng pinagmulang Indian |
| Mga pang-itaas at blusa | Polyester, niniting | 5% | 0% na may patunay ng pinagmulang Indian |
Worked duty and VAT calculation
Calculating the landed tax obligation on apparel shipments requires assessing both customs duty and import VAT. Customs duty is calculated directly on the CIF valuation of the consignment, while import VAT is calculated on the CIF value plus customs duty.
Customs duty assessment:
- Standard GCC baseline: Under standard procedures without preferential trade documentation, customs duty equals 5% of the CIF value.
- Preferential CEPA baseline: When imported directly from India with a valid certificate of origin, ang customs duty ay 0%, meaning duty equals 0.
Import VAT assessment:
Clothing imported into the UAE carries the standard 5% VAT rate. The statutory base for import VAT is the CIF value plus customs duty.
- Under standard import terms: Customs duty at 5% is added to the CIF value to establish the taxable import value. VAT at 5% is then calculated on that combined figure.
- Under CEPA preferential terms: Because duty is 0%, the taxable base is the CIF value alone without any duty addition. VAT at 5% is calculated on the CIF value.
Import VAT settlement methods:
How import VAT is settled depends entirely on whether the importer is registered for VAT with the Federal Tax Authority:
- UAE VAT-registered importer: A registered business does not pay import VAT at the border. The importer self-accounts for the 5% VAT under the reverse-charge mechanism in its periodic VAT return. The business reports the VAT due and simultaneously recovers the exact same amount as input tax. Dahil dito, the net financial cost of import VAT is nil.
- Non-registered importer: An importer not registered for VAT cannot use the reverse-charge mechanism. The non-registered importer must pay the 5% import VAT prior to customs clearance. The importer submits declaration details via form VAT301 on the Federal Tax Authority portal before goods are released.
Origin rules and customs clearance procedures
Upang makinabang mula sa 0% duty rate under the India–UAE CEPA, shipments must comply with specific origin rules and clearance protocols:
- Panuntunan ng pinagmulan para sa mga kasuotan: Qualifying Indian apparel requires a change of tariff heading plus 40% value addition within India.
- Katibayan ng pinagmulan: The clearing agent must submit an electronic CEPA certificate of origin issued in India featuring a verifiable QR code, generated through the Indian government’s eCoO platform. We arrange this certificate for every qualifying export shipment. Alternatively, should an Approved Exporter framework be utilised, an authorised Indian exporter may provide a Declaration of Origin in place of the standard certificate.
- Direct transport rule: Garments must be shipped directly from India to the UAE without transiting third-party territories. If a consignment transits through a third territory, preferential treatment remains applicable only if the goods remained under continuous customs control, did not enter domestic commerce or consumption, and underwent no operations other than unloading, reloading, bulk splitting, imbakan, labelling, or actions necessary for preservation.
- Customs declaration exemption code: On the UAE customs declaration, the declarant or authorised customs broker must apply for the CEPA preference by entering special code No. (56) in the exemption field and selecting the “Apply” option. Relevant origin documents must be submitted electronically, and original documentation retained for inspection upon request by the customs centre.
If any procedural aspect of your clearance or classification is uncertain, sumangguni sa iyong customs broker.
Suriin ang iyong sariling kasuotan
To verify the exact duty and VAT treatment for your specific garments, consult our dedicated calculation tool:
Gumagawa kami ng mga damit na pambabae, mga kaftan, palda at bandana sa India, at kaya mo Kausapin mo kami about production for your collections.
Mga pinagmumulan
- Gabay sa Gumagamit ng VAT Importers
- UAE–Kasunduan sa India: Exempted sa customs duties ang mga kalakal na galing sa India
Indikasyon na impormasyon mula sa mga opisyal na mapagkukunan, nakasulat 24 Oktubre 2026. Na-verify ang mga rate noong laban sa mga opisyal na taripa. Hindi ito customs ruling; kumpirmahin sa iyong customs broker bago ka umasa dito.
Pagbuo ng hanay ng kasuotang pambabae? Tingnan kung paano tayo nagtatrabaho bilang isang tagagawa ng mga damit ng kababaihan sa India.
Tingnan ang B2B lookbook → isang sulyap sa aming pinakabagong mga koleksyon. Hilingin ang buong saklaw: higit pang mga disenyo sa kahilingan.
