KK Fashion Exports

SPG statunitense 2027: Tariff Rates and Rules for Indian Garments

A partire da 24 Ottobre 2026, Indian garment exports to the European Union qualify for preferential EU Generalised Scheme of Preferences (SPG) duty rates, lowering the standard 12% third-country tariff to 9.6% on most apparel. Although a renewed GSP framework under Regulation (Unione Europea) 2026/1395 si applica da 1 Gennaio 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% E 12%, but qualify for a reduced range of 6.4% A 9.6% under the EU GSP agreement. India is a standard GSP beneficiary country. Ai sensi del regolamento di esecuzione (Unione Europea) 2025/1909, the European Union suspended GSP preferences for Indian textiles for the 2026–2028 cycle, but did not suspend apparel. Di conseguenza, Indian garments continue to enter the EU at preferential tariff rates.

Woven and knitted abiti manufactured from cotton, viscosa o rayon, poliestere, seta, or linen incur a standard 12% duty, which drops to 9.6% con prova di origine indiana. The same 9.6% preferential rate applies to skirts, bluse, camicette, e caftani—including loose robe and cover-up styles—across woven and knitted cotton, viscosa, poliestere, seta, e biancheria.

Accessory duties depend on fabric construction and fibre. Woven scarves and stoles in cotton, viscosa, poliestere, seta, lana, or linen carry an 8% standard tariff, ridotto a 6.4% sotto SPG. Knitted scarves and stoles in cotton or wool face a 12% dazio standard, ridotto a 9.6%. Bandanas made of cotton, poliestere, or containing 70% or more silk carry a 10% dazio standard, falling to 8% under preference. Cotton terry and flat-woven towels pay 9.6% invece di 12%. Fabric bags, such as cotton canvas, iuta, or polyester tote bags and shoulder bags, carry standard duties of 2.7% o 3.7%, but enter duty-free at 0% con prova di origine indiana.

Garment and Fibre Description Dazio standard EU GSP Duty Rate
Abiti (cotone, viscosa, poliestere, seta, biancheria; tessute o lavorate a maglia) 12% 9.6%
caftani (cotone, viscosa, poliestere, seta, biancheria; tessute o lavorate a maglia) 12% 9.6%
Gonne (cotone, viscosa, poliestere, seta, biancheria; tessute o lavorate a maglia) 12% 9.6%
Top e camicette (cotone, viscosa, poliestere, seta, biancheria; tessute o lavorate a maglia) 12% 9.6%
Sciarpe e stole (cotone, viscosa, poliestere, seta, lana, biancheria; intrecciata) 8% 6.4%
Sciarpe e stole (cotone, lana; lavorato a maglia) 12% 9.6%
bandane (cotone, poliestere, seta 70% or more; intrecciata) 10% 8%
Asciugamani (cotton terry or flat-woven fouta) 12% 9.6%
Fabric bags (tela di cotone, iuta, poliestere; tote or shoulder bag) 2.7%–3.7% 0%

What changes under the renewed 2027 regulation

The EU’s current GSP framework under Regulation (Unione Europea) 978/2012 has applied since 1 Gennaio 2014, and was extended in November 2023 until December 2027 pending review. A renewed GSP framework, Regolamento (Unione Europea) 2026/1395, si applica da 1 Gennaio 2027. Under this regulation, the European Commission must establish a fresh list of suspended product sections. Fino alla pubblicazione di tale elenco, 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, verifica con il tuo spedizioniere doganale.

Importers should also follow progress on the bilateral EU–Accordo commerciale con l'India. The EU and India concluded negotiations on 27 Gennaio 2026, and on 11 settembre 2026 the European Commission proposed the signing decision to the Council. Next steps require a Council decision, signature, Consenso del Parlamento europeo, e ratifica da entrambe le parti. The agreement is not yet signed and is not in force; non è stata annunciata alcuna data ufficiale di entrata in vigore, 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–aprile 2027, or operational in January–March 2027 entro 4 A 5 mesi. 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. Tuttavia, 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 (Bangladesh, Bhutan, India, Nepal, Pakistan, and Sri Lanka), and cumulation with Norway, Svizzera, 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) sistema. Dal 30 Giugno 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, lista imballaggio, 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, calculated on the customs value plus duty. Garments imported into Germany incur a 19% IVA all'importazione, while France charges 20% IVA all'importazione. 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 della direttiva IVA (such as the Netherlands’ Articolo 23 licence and Belgium’s ET14000 procedure), while Germany offers a customs deferment account.

Controlla il tuo indumento

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

Produciamo abiti da donna, caftani, skirts and scarves for European fashion brands and manage all REX origin documentation directly from our factory in India; Parla con noi about sampling and production for your upcoming collections.

Fonti

Informazioni indicative da fonti ufficiali, scritto 24 Ottobre 2026. Tariffe verificate su contro le tariffe ufficiali. Non è una norma doganale; confermalo con il tuo spedizioniere doganale prima di fare affidamento su di esso.

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