As of 24 October 2026, customs duty on women’s skirts imported from India depends on destination trade agreements and whether the garment is knitted or woven. Preferential trade agreements allow Indian skirts to enter the United Kingdom and Australia at 0% duty, whereas the European Union levies 9.6% under its generalised scheme of preferences. In the United States, where no trade agreement is in force, woven skirts carry total duties between 16.6% and 26% including additional Section 301 tariffs, while knitted viscose skirts benefit from an 8% duty advantage over woven viscose skirts.
United States: Knitted versus woven skirt duty
There is no trade agreement in force between the United States and India. Garments from India are subject to standard Most Favoured Nation rates plus a 10% additional duty under Section 301, collected since 24 July 2026. Import VAT or GST does not apply. Customs duties for apparel from India span an overall range of 1.2–32% + 10%, with rates verified on 2026-10-23.
The construction method produces clear tariff differences for certain fibres:
Viscose and rayon skirts show the largest divergence between constructions. Woven viscose skirts incur a standard duty of 16%, reaching a total duty of 26% with Section 301. Knitted viscose skirts incur a standard duty of 8%, resulting in a total duty of 18%. This gives knitted viscose skirts an 8% duty saving compared to woven viscose skirts.
Cotton skirts carry comparable duties across constructions. Woven cotton skirts face an 8.2% standard duty, totalling 18.2% after Section 301. Knitted cotton skirts carry an 8.3% standard duty, totalling 18.3%.
Polyester skirts face identical duties regardless of fabric construction. Both woven polyester skirts and knitted polyester skirts incur a standard duty of 16%, reaching 26% total duty.
For other woven fibres, silk skirts and linen skirts each incur a standard duty of 6.6%, bringing the total duty to 16.6% with Section 301.
Regarding other trade measures, International Emergency Economic Powers Act tariffs and the 25% Russian-oil duty ended in February 2026. Public Law 119-111 of 18 September 2026 permits up to 100% additional duty on goods from major buyers of Russian energy, but an Executive Order of 16 October 2026 waives that duty until further action, meaning it is not collected on Indian goods.
Australia: Knitted duty-free lines and ECTA preference
Customs duties on garments from India enter Australia in the duty range of 0–5%, verified on 2026-10-18. Under the Australia–India Economic Cooperation and Trade Agreement, which has applied since 29 December 2022, Australia eliminated customs duty on every garment line from the date of entry into force. Customs Notice 2022/52 provides duty-free entry for qualifying Indian-origin garments.
When imported without proof of Indian origin, standard general rates distinguish between constructions:
Woven skirts of cotton, viscose / rayon, polyester, silk, or linen carry Australia’s standard 5% duty. Under the trade agreement, this drops to 0% with valid proof of Indian origin.
Knitted skirts of cotton, viscose / rayon, or polyester carry a standard 0% duty, entering duty-free for all importers regardless of trade preference.
To claim the 0% rate under the agreement on woven skirts, Australia requires an official certificate of origin issued by an authorised agency in India; self-declaration is not permitted. Garments must satisfy the trade agreement origin rule for textiles, requiring a change of tariff subheading and a minimum qualifying value content. Consignments valued at AUD 1,000 or less do not require a certificate of origin.
Australian Goods and Services Tax is 10%, calculated on the taxable importation value: customs value, plus duty, plus international transport and insurance. Businesses registered for GST can join the Deferred GST scheme for monthly Business Activity Statement lodgers, where GST is reported and claimed back on the same return so that nothing is paid at clearance. Otherwise, GST is paid at import and claimed as an input tax credit.
United Kingdom and European Union: Preference rates and rules
In the United Kingdom, duties on Indian garments fall within the 8–12% range, verified on 2026-10-18. Under the UK–India Comprehensive Economic and Trade Agreement, signed on 24 July 2025 and in force since 15 July 2026, duty on every garment line dropped to 0%. Both woven and knitted skirts in cotton, viscose / rayon, polyester, silk, and linen have a standard 12% rate, which reduces to 0% with proof of Indian origin. The origin rule under Annex 3A requires a change of tariff heading and a standard minimum qualifying value content. Origin can be certified via an exporter origin declaration on the commercial invoice or a certificate of origin issued in India. UK import VAT is 20% on the customs value plus duty, but VAT-registered businesses can use postponed VAT accounting to declare and reclaim import VAT simultaneously.
In the European Union, garment duties from India fall within 8–12%, verified on 2026-10-24. Under the EU Generalised Scheme of Preferences (Implementing Regulation (EU) 2025/1909 for 2026–2028), knitted and woven skirts in cotton, viscose / rayon, polyester, silk, and linen enter at 9.6% instead of the standard 12% rate. Proof of origin requires the exporter to be registered in the Registered Exporter system and supply a statement on origin on the invoice. A renewed scheme under Regulation (EU) 2026/1395 applies from 1 January 2027.
The bilateral EU–India trade agreement concluded negotiations on 27 January 2026, and the European Commission proposed the signing decision to the Council on 11 September 2026. The draft schedule provides 0% duty on all garment lines from the date it enters into force, though it remains not in force until signed and ratified. The draft origin rule requires fabric to be woven or knitted in India or the EU. Reported statements on 22–23 October 2026 indicate signature is expected by December 2026, with potential implementation in early-2027 or March-April 2027. German import VAT is 19% on customs value plus duty, deductible on the tax return or managed via a customs deferment account.
| Garment and Fibre | Australia (Standard / Preferential) | United States (Standard / Total with Sec 301) | United Kingdom (Standard / CETA) | European Union (Standard / GSP) |
|---|---|---|---|---|
| Cotton skirts, woven | 5% / 0% | 8.2% / 18.2% | 12% / 0% | 12% / 9.6% |
| Cotton skirts, knitted | 0% / 0% | 8.3% / 18.3% | 12% / 0% | 12% / 9.6% |
| Viscose / rayon skirts, woven | 5% / 0% | 16% / 26% | 12% / 0% | 12% / 9.6% |
| Viscose / rayon skirts, knitted | 0% / 0% | 8% / 18% | 12% / 0% | 12% / 9.6% |
| Polyester skirts, woven | 5% / 0% | 16% / 26% | 12% / 0% | 12% / 9.6% |
| Polyester skirts, knitted | 0% / 0% | 16% / 26% | 12% / 0% | 12% / 9.6% |
| Silk skirts, woven | 5% / 0% | 6.6% / 16.6% | 12% / 0% | 12% / 9.6% |
| Linen skirts, woven | 5% / 0% | 6.6% / 16.6% | 12% / 0% | 12% / 9.6% |
Check your own garment
- Australia skirts duty calculator
- United States skirts duty calculator
- United Kingdom skirts duty calculator
We manufacture woven and knitted skirts in India and handle all origin documentation to ensure preferential customs clearance across key markets, so Talk to us to plan your manufacturing orders.
Sources
Indicative information from official sources, written 24 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.
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