KK Fashion Exports

US GSP 2027: Tariff Rates and Rules for Indian Garments

Od 24 listopad 2026, Indian garment exports to the European Union qualify for preferential EU Generalised Scheme of Preferences (GSP) duty rates, lowering the standard 12% third-country tariff to 9.6% on most apparel. Although a renewed GSP framework under Regulation (EU) 2026/1395 primjenjuje se od 1 siječnja 2027, Indian clothing retains these lower rates until the European Union publishes a fresh list of product suspensions. To secure these preferences, EU importers must ensure their Indian supplier is registered in the Registered Exporter (REX) system and provides a valid invoice statement on origin.

Current EU GSP duty rates for Indian garments

Garments imported into the EU from India carry standard duties between 8% i 12%, but qualify for a reduced range of 6.4% do 9.6% under the EU GSP agreement. India is a standard GSP beneficiary country. Pod provedbenom uredbom (EU) 2025/1909, the European Union suspended GSP preferences for Indian textiles for the 2026–2028 cycle, but did not suspend apparel. Slijedom toga, Indian garments continue to enter the EU at preferential tariff rates.

Woven and knitted haljine manufactured from cotton, viskoza ili rajon, poliester, svila, or linen incur a standard 12% duty, which drops to 9.6% s dokazom o indijskom podrijetlu. The same 9.6% preferential rate applies to skirts, topovi, bluze, i kaftani—including loose robe and cover-up styles—across woven and knitted cotton, viskoza, poliester, svila, i platno.

Accessory duties depend on fabric construction and fibre. Woven scarves and stoles in cotton, viskoza, poliester, svila, vuna, or linen carry an 8% standardna tarifa, sveden na 6.4% pod GSP-om. Knitted scarves and stoles in cotton or wool face a 12% standardna dužnost, sveden na 9.6%. Bandanas made of cotton, poliester, or containing 70% or more silk carry a 10% standardna dužnost, falling to 8% under preference. Cotton terry and flat-woven towels pay 9.6% umjesto 12%. Fabric bags, such as cotton canvas, juta, or polyester tote bags and shoulder bags, carry standard duties of 2.7% ili 3.7%, but enter duty-free at 0% s dokazom o indijskom podrijetlu.

Garment and Fibre Description Standardna dužnost EU GSP Duty Rate
Haljine (pamuk, viskoza, poliester, svila, posteljina; tkani ili pleteni) 12% 9.6%
Kaftani (pamuk, viskoza, poliester, svila, posteljina; tkani ili pleteni) 12% 9.6%
Suknje (pamuk, viskoza, poliester, svila, posteljina; tkani ili pleteni) 12% 9.6%
Topovi i bluze (pamuk, viskoza, poliester, svila, posteljina; tkani ili pleteni) 12% 9.6%
Šalovi i šalovi (pamuk, viskoza, poliester, svila, vuna, posteljina; tkani) 8% 6.4%
Šalovi i šalovi (pamuk, vuna; pleteni) 12% 9.6%
Bandane (pamuk, poliester, svila 70% or more; tkani) 10% 8%
Ručnici (cotton terry or flat-woven fouta) 12% 9.6%
Fabric bags (pamučno platno, juta, poliester; tote or shoulder bag) 2.7%–3.7% 0%

What changes under the renewed 2027 regulation

The EU’s current GSP framework under Regulation (EU) 978/2012 primjenjuje se od 1 siječnja 2014, and was extended in November 2023 until December 2027 pending review. A renewed GSP framework, Regulacija (EU) 2026/1395, primjenjuje se od 1 siječnja 2027. Under this regulation, the European Commission must establish a fresh list of suspended product sections. Dok se taj popis ne objavi, Indian apparel remains eligible for existing GSP duty reductions. We will update this page when that list is published; if you need certainty on future shipments, provjerite kod svog carinskog posrednika.

Importers should also follow progress on the bilateral EU–Indijski trgovinski sporazum. The EU and India concluded negotiations on 27 siječnja 2026, and on 11 rujan 2026 the European Commission proposed the signing decision to the Council. Next steps require a Council decision, potpis, suglasnost Europskog parlamenta, i ratifikaciju obje strane. The agreement is not yet signed and is not in force; nije najavljen službeni datum stupanja na snagu, and zero-duty rates cannot apply before formal ratification.

In late October 2026, reports cited Indian Trade Minister Piyush Goyal stating that the agreement could be signed by December 2026, with rollout expected by March–travanj 2027, or operational in January–March 2027 unutar 4 do 5 mjeseca. German ministerial reports noted that the pact is expected to save €4 billion a year in customs duties. Once in force, the draft EU schedule eliminates duty to 0% across all garment lines. Međutim, the draft origin rule requires fabric to be woven or knitted in India or the EU; garments sewn from imported fabric would not qualify for zero duty and would remain on prevailing tariff rates.

REX origin rules and import VAT compliance

To claim preferential GSP rates at EU customs, shipments must satisfy EU origin procedures. Goods must be wholly obtained in India or undergo sufficient processing under product-specific rules. Duty drawback is permitted under GSP, allowing refunds on duties paid on imported non-originating materials used in manufacturing. The scheme permits bilateral cumulation with EU materials, regional cumulation with Group III countries (Bangladeš, Bhutan, Indija, Nepal, Pakistan, and Sri Lanka), and cumulation with Norway, Švicarska, and Türkiye. Under the non-alteration rule, goods must be transported directly without processing in intermediate countries, except for operations like marking, labelling, or storage under customs supervision.

Claims for preferential duty require a valid statement on origin under the Registered Exporter (REX) sustav. Od 30 lipanj 2020, Form A origin certificates are no longer accepted for EU imports. The Indian exporter must be registered in REX and must provide the statement on origin directly on the commercial invoice, popis pakiranja, or delivery note. This statement remains valid for 12 months from the date it was made. Exporters not registered in REX may only issue statements for consignments up to €6,000, while consignments under €500 for small packages require no proof.

In addition to customs duty, EU customs authorities collect import VAT, izračunato na carinsku vrijednost plus carinu. Garments imported into Germany incur a 19% uvozni PDV, while France charges 20% uvozni PDV. For EU VAT-registered businesses, import VAT is deductible as input tax on their VAT return. Member states also permit accounting for import VAT directly on the VAT return under Article 211 Direktive o PDV-u (kao što je Nizozemska’ Članak 23 licence and Belgium’s ET14000 procedure), while Germany offers a customs deferment account.

Provjerite vlastiti odjevni predmet

To check specific tariff rates and import taxes for your upcoming shipments, consult our country-specific duty calculators:

Izrađujemo ženske haljine, kaftani, skirts and scarves for European fashion brands and manage all REX origin documentation directly from our factory in India; Razgovaraj s nama about sampling and production for your upcoming collections.

Izvori

Indikativne informacije iz službenih izvora, napisano 24 listopad 2026. Cijene potvrđene na protiv službenih tarifa. To nije carinska odluka; potvrdite sa svojim carinskim posrednikom prije nego što se oslonite na to.

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