KK Fashion Exports

EU GSP on Indian Garments: 9.6% Instead of 12% With a REX Statement

Indian garments imported into the European Union pay 9.6% instead of 12% on most clothing, 그리고 6.4% instead of 8% on 우븐 스카프에 잘 어울리며,, under the EU’s Generalised Scheme of Preferences (GSP). The lower rate needs one document: a statement on origin from an exporter registered in the EU’s REX system. This guide explains who qualifies, how the claim works, what it saves, and the change due on 1 1월 2027. Checked against EU sources on 7 10월 2026.

Why India still gets GSP on garments

India is a standard GSP beneficiary. The EU can suspend GSP for whole product sections where a country is highly competitive. For 2026–2028, Commission Implementing Regulation (EU) 2025/1909 suspended GSP for Indian textiles (yarns, fabrics and other materials). It did ~ 아니다 suspend it for 의복, meaning knitted and woven garments and clothing accessories. Fabric bought from India pays the full rate; garments made in India keep the GSP discount.

외피 (made in India) Standard EU duty With GSP
드레스, 우븐 또는 니트 12% 9.6%
카프탄, including loose robe cuts 12% 9.6%
스커트, 우븐 또는 니트 12% 9.6%
스카프 및 스톨, 짠 8% 6.4%
스카프, 뜬 12% 9.6%

The EU tariff is the same in all 27 member states. Only import VAT differs by country. Rates are read weekly from the EU’s Access2Markets tariff data.

How the GSP claim works

  1. The exporter registers in REX, the EU’s Registered Exporter system, and receives a REX number.
  2. The exporter puts a statement on origin on the invoice (or another commercial document) for each shipment, quoting the REX number.
  3. The importer’s customs broker claims the GSP rate on the EU import declaration, using that statement.
  4. The goods must meet the GSP origin rule for garments. If the statement is missing or the goods do not qualify, the standard rate applies.

There is no paper certificate in this process: the statement on the invoice is the proof.

What it saves on a shipment

Take woven viscose dresses invoiced at EUR 10,000, with EUR 600 freight and EUR 50 insurance to the EU border, imported into Germany. EU customs value is CIF, so EUR 10,650.

Without GSP With GSP
Customs duty 12% = EUR 1,278.00 9.6% = EUR 1,022.40
German import VAT, 19% ~의 (customs value + duty) EUR 2,266.32 EUR 2,217.76

The duty saving is EUR 255.60 on this shipment. Import VAT is recoverable by a VAT-registered importer: it is deducted as input tax, and several member states let it be accounted for in the VAT return instead of paid at the border.

그만큼 1 1월 2027 change to watch

A renewed GSP regulation, (EU) 2026/1395, applies from 1 1월 2027. Product-section suspensions are set under that regulation, so a fresh list will decide whether Indian apparel keeps GSP from 2027. Until that list is published, we cannot say whether the 9.6% rate continues. We will update this guide and the calculators when it appears. A buyer planning 2027 orders should price both cases: 9.6% if apparel stays in, 12% if it is suspended.

And the EU–India free trade agreement?

EU–India FTA was concluded on 27 1월 2026. On 11 구월 2026 the European Commission proposed the decision to sign it. It is not signed and does not apply, so it changes nothing today. Until it enters into force, GSP is the only lower rate available.

Check your own garment

We manufacture and export garments from India and handle the origin paperwork with each shipment. Talk to us about kaftans, 드레스, skirts and scarves for the EU market.

Sources

Indicative information from official EU sources, written 7 10월 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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